acct easy tax project

Voluntary Research and Writing Extra Credit - Based upon Dorocak, The Clinton’s Legal Defense Fund: Income from Payment of Legal Expenses by Another and Deductibility of Such Expenses, 104 W. Va. L Rev 1 (2001)

Items to be Located

Separately described below are items of authority (cases, Revenue Rulings, etc.) to be located by the student.

Research Resources

The materials should be found by using the following online services: CCH and Westlaw. The availability and use of these resources is explained elsewhere.

Assignment Due

For the particular item located, the student should:

1) Turn in a 1-2 paragraph summary (on 1-2 pages) (typed and printed on a word processor in the student’s own words) of the 1 item located,

2) Turn in a 1 paragraph summary (same 1-2 pages) of how the item was located.

3) Turn in a 2 page attachment (1 page from each of 2 research resources – Westlaw and CCH, original only please) showing the item located.

4) Students may work together. Each student must turn in his or her own written summary and attachments.

Points Available

Turn in assignment on time and explain to class, if asked = up to 10 points:

6-7 adequately completed, 8 good, 9-10 very well done (distinguished, above average).

When Due

See Syllabus.

Clinton Items to be Located

ACCT 426 - Students should (1) choose and read at least one small portion of the Dorocak article from sections II (income) or III (deduction), and then (2) also choose one item of authority (e.g., a case, IRS ruling) mentioned in the paper and (3) find that item (Westlaw and CCH) and write about it as described above.

PLEASE NOTE: There will be no credit given if the Old Colony Trust case, the example in the lectures, is used for the extra credit submitted by the student.

In addition, the Article,  Dorocak, The Clinton’s Legal Defense Fund: Income from Payment of Legal Expenses by Another and Deductibility of Such Expenses, 104 W. Va. L Rev 1 (2001),  to be used as the starting point for the Extra Credit Research & Writing did not appear in Westlaw, per several searches, on 05/13/2019, although such older articles did appear in Westlaw previously. Searches for the article using a portion of the article title did retrieve the article.

If the Article is not in Westlaw, then an internet search engine search should provide the Article, likely at the West Virginia Law Review website. It would then be necessary to copy the citation, for the item of authority chosen by the student, and use that copied citation in Westlaw as well as CCH.