Mr. Park Goes to School (In Nebraska): Assessing the Constitutionality of the Private Universities Exemption From the Concealed Handgun Permit Act
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Authors
McDevitt, Denis M.
McDevit, Michael D.
Bouchard, Drew M.
Issue Date
2014
Volume
48
Issue
1
Type
Journal Article
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Abstract
INTRODUCTION|This is the story of a thirty-year-old case precedent gone rogue, resulting in the over payment of tax by foreign taxpayers on their slot machine jackpots and how one such foreigner challenged that precedent and won. It is also a cautionary tale for tax counsel who must defend the taxpaying public from rules that may be well entrenched in the tax law but simply defy logic. Although the only taxpayers affected her were nonresident aliens sufficiently well-heeled to gamble on slot machines in U.S. casinos, there may well be other every day inequities in our tax laws that trap unwary taxpayers who can ill afford to pay more tax. The case of Sang Park v. Commissioner demonstrates why tax professionals must always question tax rules that make no sense rather than accept the explanation that, "this is the way it has always been done."...
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Citation
Publisher
Creighton University School of Law