Abstract

http://ssrn.com/abstract=1376407
 
 

Footnotes (259)



 


 



Schneer v. Commissioner: Continuing Confusion Over the Assignment of Income Doctrine and Personal Service Income


Ronald H. Jensen


Pace University School of Law

1993

Florida Tax Review, Vol. 1, 1993

Abstract:     
This article will analyze the proper application of the assignment of income doctrine to personal service income. Part II will trace the historical development of the assignment of income doctrine and will analyze the doctrine's underlying rationale. The importance of distinguishing between gratuitous and nongratuitous assignments of income will be developed in this Part. Part Ill will present a number of hypothetical situations drawn from actual cases and rulings that involve the application of the doctrine to personal service income. This will both show the pervasiveness of the doctrine and lay the basis for further analysis. Part IV will demonstrate that the tests currently used by the Internal Revenue Service and the courts in these situations - the similarity test and the agency test - fail to provide either a rational or workable basis for solving these problems. Instead, they have resulted in a welter of unintelligible and irreconcilable decisions. Finally, Part V will show how reference to the doctrine's underlying purpose, and particularly to the basic distinction between gratuitous and nongratuitous assignments of income, solves many of the puzzles besetting the application of the doctrine.

Number of Pages in PDF File: 58

Accepted Paper Series





Download This Paper

Date posted: April 13, 2009  

Suggested Citation

Jensen, Ronald H., Schneer v. Commissioner: Continuing Confusion Over the Assignment of Income Doctrine and Personal Service Income (1993). Florida Tax Review, Vol. 1, 1993. Available at SSRN: http://ssrn.com/abstract=1376407

Contact Information

Ronald H. Jensen (Contact Author)
Pace University School of Law ( email )
78 North Broadway
White Plains, NY 10603
United States
(914) 422-4294 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 763
Downloads: 87
Download Rank: 177,162
Footnotes:  259

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.250 seconds