Gershon Presents Top Five Code Sections That Should Not Exist At Alabama
From Tax Prof Blog:
Richard Gershon (Mississippi) presented Top Five Code Sections That Should Not Exist at Alabama this week:
As a fan of the strange and unusual, I am a fan of YouTube. YouTube channels often feature top 5’s. For example, the Top 5 Unknowns often features videos like “The Five Photos That Should Not Exist.” I find it so interesting that even though those photos should not exist, they in fact do exist. Since every aspect of life eventually leads back to tax law, I realized that there are at least five sections of the Internal Revenue Code (IRC) that should not exist, but nevertheless do exist. In true YouTube style, this article will discuss each of these five sections in order from least compelling to most compelling and will include one honorable mention.
The sections I have chosen in this article are those that have always bothered me when I taught them in my tax classes. The article will address the flaws in policy, application, or both of each of the code sections discussed. So, turn out the lights and grab some popcorn because tax law is always entertaining.
- Number 1: § 101
- Number 2: § 280E
- Number 3: § 117(d)
- Number 4: § 104
- Number 5: §1014(e)
- Honorable Mention: All of Subchapter K (the Partnership Tax Provisions)
MacArthur Center Director Cliff Johnson Files Complaint with Judicial Commission
The Mississippi head of a legal advocacy organization has filed a formal complaint with the state judicial commission against a municipal judge whose no-knock search warrants have been challenged in court.
Cliff Johnson of the Mississippi office of the MacArthur Justice Center said he filed the complaint with the state Commission on Judicial Performance to push the state Supreme Court to clarify that judges must hand all search warrants they sign over to local court clerks.
Read the full ProPublica article here.
Sandra Cox-McCarty Named UM Staff Member of the Month
OXFORD, Miss. — Sandra Cox-McCarty, associate dean for administration and diversity initiatives, has been named Staff Council’s Staff Member of the Month for June. To help us get to know her better, she answered some questions for Inside Ole Miss.
IOM: How long have you worked at Ole Miss?
Cox-McCarty: Since November or December 1992
IOM: What is your hometown?
IOM: Talk about your favorite Ole Miss memory.
Cox-McCarty: I enjoyed the celebration of the first group of African American law school graduates and their return to this campus.
IOM: What do you enjoy most about your position or the department in which you work?
Cox-McCarty: I enjoy providing service to all whom we serve. This includes the faculty, staff, alumni, students and other departments on campus. It is always something new and different happening every day.
IOM: What do you like to do when you are not at work?
Cox-McCarty: I walk every morning with a walking group around 5 a.m., and we have walked together over 10 years. I volunteer at the Ford Center because I love the theater. I am campus adviser to the undergraduate members of the Theta Psi Chapter of Alpha Kappa Alpha Sorority Inc. I am a member of the graduate chapter of Upsilon Iota Omega of Alpha Kappa Alpha Sorority Inc., where I am the treasurer. I am a member of the Mississippi Roses, a chapter of the Links Inc., where I recently served as president. I am a member of Our Time Book Club. As you can tell, I am always busy!
IOM: What is one thing on your bucket list?
Cox-McCarty: I want to learn how to ride a horse.
IOM: What is your favorite movie?
Cox-McCarty: “Cinderella” and/or “Black Panther”
IOM: What is your favorite Ole Miss tradition?
Cox-McCarty: I enjoy attending athletics events.
IOM: What is a fun fact about you?
Cox-McCarty: I love to go to garage sales. I also love to cook.
IOM: If you could have lunch with anyone alive or dead/fictional or real, who would it be and why?
Cox-McCarty: I would love to have lunch with my deceased mother and grandmother because they have been the most impactful persons in my life.
IOM: What are three words you would use to describe yourself?
Cox-McCarty: I am loyal, direct and dependable.
IOM: If you could visit one time or place in world history (past, present or future), what would it be?
Cox-McCarty: I would love to have an opportunity to speak with my deceased grandfather. He had 11 brothers.
IOM: If you could be an animal for a day, you would be ____ .
Cox-McCarty: An eagle.
To nominate a colleague for Staff Member of the Month, email email@example.com with the name of the individual you’d like to nominate as well as why you feel that person should be recognized.