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National Taxpayers Union の代表がメリー・ランド州におけるTaxpayers' Bill of Rights の立法に関して証言しています。その内容をNTUのHPから。
February 19, 2009

Testimony of Joshua Culling, State Government Affairs Manager, National Taxpayers Union To the Ways and Means Committee of the Maryland House of Delegates On HB 421, the Taxpayers' Bill of Rights

I. Introduction

Chairman Hixson and Members of the Committee, my name is Joshua Culling. I am State Government Affairs Manager for the National Taxpayers Union (NTU), a nationwide grassroots taxpayer organization with 362,000 members, including more than 7,100 in Maryland.

I offer this testimony in support of Delegate Warren Miller's Taxpayers' Bill of Rights (TABOR) proposal (HB 421). This legislation would limit the growth of state spending, create a rainy day fund in the state budget, allow citizens to vote on any new taxes or increases in existing taxes, and refund surplus revenue to individual taxpayers once the rainy day fund reaches a specified capacity.

NTU believes that enacting TABOR will put Maryland on the road to economic prosperity as well as help the state avoid future budget deficits that can trigger reactionary fiscal policies.

I.R.S. は、いまや猟犬と化している?!債券の不正取引がらみに不正献金というわけで、いまや古きよきブッシュ時代の終焉というわけですか。
Bond Advice Leaves Pain in Its Wake

Published: February 16, 2009
David Rubin built a big business over two decades crisscrossing the country to show local governments how to raise more money.

But a close look reveals that his consulting firm, CDR Financial Products of Beverly Hills, Calif., left pain in its wake from Florida to New Mexico. The Internal Revenue Service has cracked down on dozens of communities, which have been saddled with unfinished public projects, financial losses and more debt than they can manage.

In some places, Mr. Rubin’s firm also contributed to political campaign funds. In New Mexico, federal authorities are investigating whether CDR made improper payments to Gov. Bill Richardson’s campaigns in exchange for work on a $1.6 billion transportation bond issue, a disclosure that caused Mr. Richardson to withdraw from consideration to join the Obama administration.

Britain urges crackdown on tax havens
By Jean Eaglesham and Alex Barker in London

Published: February 19 2009 02:00 | Last updated: February 19 2009 02:00

Gordon Brown called yesterday for action against tax havens as part of a "grand bargain" on the global economy and regulation that the UK hopes can be agreed when it hosts April's G20 summit of leading industrial nations.

The UK prime minister highlighted the tax issue as one of his aims for the G20 at a press conference in London yesterday. "We want the whole of the world to take action," Mr Brown said. "That will mean action against regulatory and tax havens in parts of the world which have escaped the regulatory attention they need."

Ordinary and Necessity概念が争点の連邦控訴審判決。原審のU.S. タックス・コートの判決文に当たらないと。メモです。
LOAD, INC.; Petitioners, No. 07-72564 v. D.C. No. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Appeal from a Decision of the United States Tax Court
Stephen J. Swift, Judge, Presiding Argued and Submitted
January 14, 2009—San Francisco, California
Filed February 2, 2009
Before: Myron H. Bright, Procter Hug, Jr., and Stephen Reinhardt, Circuit Judges.
Per Curiam Opinion


John F. Daniels, Janice Procter-Murphy, Alexander Arpad,
Phoenix, Arizona, for the petitioners.
Richard T. Morrison, Acting Assistant Attorney General,
Teresa E. McLaughlin, Kathleen E. Lyon, Washington, D.C.,
for the respondent.


Appellants LOAD, Inc. and COAD, Inc. challenge the Tax
Court’s determination of a federal income tax deficiency for
the tax year ending September 30, 2000. The Tax Court held
that certain of ADI’s expenses were not deductible as ordinary
and necessary business expenses under 26 U.S.C.
§ 162(a) and must be capitalized as inventory costs under 26
U.S.C. § 263A.

We review the Tax Court’s findings of fact for clear error
and its conclusions of law de novo. Kelley v. Comm’r, 45 F.3d
348, 350 (9th Cir. 1995). Our exclusive jurisdiction to review
a final decision of the Tax Court arises under 26 U.S.C.
§ 7482.
The Tax Court wrote an extensive opinion on this matter.
See LOAD, Inc. v. Comm’r, 93 T.C.M. (CCH) 969 (2007). We
approve and adopt that opinion as governing this case.
Accordingly, we affirm.

by nk24mdwst | 2009-02-20 12:50 | 租税法(アメリカ)

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