The Journal of Taxation, the renowned journal for the legal and accounting professions published by Warren, Gorham & Lamont, a Thomson business, celebrates 50 years of publication. While always dedicated to providing readers with a timely and practical perspective on the latest tax law developments, the editors at The Journal have designed a special anniversary series for readers with particular relevance to the issues of 2004.
Devoted to the practical needs of the sophisticated practitioner since July 1954, The Journal publishes in-depth articles by leading practitioners that examine the everyday and not-so-everyday challenges confronting tax lawyers and CPAs. In addition to these by-lined articles, each issue contains “Newsline” (a round-up of recent developments), a column devoted to recent private letter rulings, and "Shop Talk," a unique give-and-take arena that features a reader dialogue on tax problems.
According to Sandra Lewis, Managing Editor of the WG&L Tax Journals Group, "In addition to the five-decades-old tradition of publishing widely renowned authors who provide timely analysis of important tax issues, the special 50th anniversary series highlights difficult, ongoing issues that have proven to have no easy answers.” They include:
- "Tax Court Discovery and the Stipulation Process: Branerton 30 Years Later," by Philip N. Jones. Jones is a partner in the Portland, Oregon, law firm of Duffy Kekel LLP and an adjunct professor of tax procedure at Northwestern School of Law of Lewis & Clark College. He is a frequent contributor to The Journal.
- "When Is a Partner Not a Partner? When Does a Partnership Exist?" by Richard M. Lipton and Steven R. Dixon. Lipton is a partner in the Chicago office of the law firm of Baker & McKenzie, and is a past chair of the ABA Tax Section. He is a regular contributor to The Journal as well as co-editor of its Shop Talk column. Dixon is an associate with the same firm.
- "Often Overlooked and Mostly Unresolved Issues in International Partnerships," by David L. Forst, a partner in the Mountain View, California, law firm of Fenwick & West LLP. He has written several articles for The Journal and is a contributing editor of the Letter Rulings column.
- "Contrasting the Income and Estate Tax Treatment of Grantors--An Ongoing Saga," by John B. Huffaker and Edward Kessel. Huffaker is Of Counsel to the Philadelphia law firm of Pepper Hamilton LLP and editor of The Journal's Estates, Trusts, & Gifts department. Kessel is a partner with Pepper Hamilton LLP, and has previously written for The Journal.
- "The Ongoing Impact of the Famous Footnote 37 in Crane," by Alvin D. Lurie. Lurie is an attorney practicing in Larchmont, New York, and a former IRS Assistant Commissioner.
- "Square Peg, Meet Black Hole: Uncertain Federal Income Tax Consequences of Second Generation Limited Liability Entities," by Steven G. Frost and Sheldon I. Banoff. Frost is a partner in the Chicago law firm of Chapman and Cutler. He is a member of the ABA Tax Section's Partnerships Committee and a former chair of its LLC/LLP subcommittee. He has written previously for The Journal. Banoff is a partner in the Chicago office of the law firm of Katten Muchin Zavis Rosenman, and co-editor of The Journal's Shop Talk column. He also is a member of the ABA Tax Section's Partnerships Committee, and writes frequently for The Journal on partnership issues.