News and information useful to Cleveland-Marshall College of Law students, faculty and staff.


Interested in Tax? Check out Checkpoint

checkThompson Reuters Checkpoint is one stop shopping for the needs of tax professionals. This product integrates comprehensive, authoritative content from Thompson Reuters (parent of Westlaw) with additional tools, well-known third-party content (such as WG&L), primary source materials, news, and online learning.

Checkpoint provides primary tax documents and secondary analysis for federal, state, and local taxation, estate planning, pensions and benefits, international taxation, and payroll taxation. It covers tax, auditing, and corporate governance sources.

Uses of Checkpoint include (but are not limited to) finding: IRS tax code, IRS and Treasury Department regulations, Legislation and legislative history, Tax court cases, State & local tax rulings, Employment laws, rules, & regulations, Revenue rulings and letter rulings, new developments in Tax, check IRS publications and use different calculators.

This database is not available off-campus.

50 State Tax Charts with Analysis on Lexis Advance

Access a wealth of tax law information in easy-to-read chart form using Lexis Multistate Tax Charts with Analysis on Lexis Advance. To find this source, start typing “multistate tax charts” in the big box and then select Table of Contents:

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Drill down to the information you’re looking for:

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The summary chart gives you a nice overview:

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And here’s an example from the chart:

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Turn Your Tax Law Seminar Paper into Cash

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Cash prizes of $5,000, $2,500, and $1,500 for top papers are offered through the Tannenwald Writing Competition. The competition is open to any full- or part-time law student, undergraduate, or graduate student. Papers on any federal or state tax-related topic are accepted. Past topics have covered issues such as IRS regulation of tax preparers, land trusts, customs valuation, and tax policy. The submission deadline is July 1, 2015.

Tax Time – Researching State and Federal Tax Policy

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Founded in 1937, the Tax Foundation is an independent tax policy think-tank based in Washington, D.C. It is organized into the Center for Federal Tax Policy, the Center for State Tax Policy, and the Center for Legal Reform. The Tax Foundation’s extensive collection of publications – all available from its website – are a great resource for tax policy research. Publications include fiscal fact analyses, special reports and background papers, revenue estimates, amicus briefs, legislative testimony, academic papers, and books. Some recent reports cover broad topics such as capital gains tax rates, estate and inheritance tax around the world, the highway trust fund, and suggestions for improving the FY 2015-2016 budget  in Ohio. You can also access Tax Foundation Archive Publications through HeinOnline.

Tax Implications of the Affordable Care Act

If you are researching the tax implications of the PPACA, one starting place is the IRS’s Affordable Care Act (ACA) Tax Provisions page. This page has information for individuals filing tax returns, as well as documentation for employers, insurers, and tax-exempt organizations. The page’s news section keeps you up-to-date on changes and deadlines.

If you want a scholarly review of taxation under the PPACA, these recent journal articles discuss various issues. For help finding more articles, have a look at our guide Finding Articles in Law Reviews and Journals.

  • A Gap in the Affordable Care Act: Will Tax Credits Be Available for Insurance Purchased Through Federal Exchanges? 66 Vand. L. Rev. 1259 (2013).
  • Taxation without Representation: The Illegal IRS Rule to Expand Tax Credits under the PPACA 23 Health Matrix 119 (2013).
  • Closing the Gaps and Loopholes: Analyzing Tax Exemption of Non-Profit Hospital Joint Ventures after the Affordable Care Act 39 Am. J.L. & Med. 671 (2013).
  • Two Federally Subsidized Health Insurance Programs Are One Too Many: Reconsidering the Federal Income Tax Exclusion for Employer-Provided Health Insurance in Light of the Patient Protection and Affordable Care Act 54 B.C. L. Rev. 2047 (2013).