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Tax Research and Bibliography

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Tax Research and Bibliography
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Instructor: Introduction
This paper addresses three aspects of corporate tax research and its associated bibliographies to clarify the subject matter, thus providing credence to the work and its authors.
Three subject have been explored; first examined was ‘equal opportunity and disabled workers’,

next was the deductibility of tuition, and finally, the matters of ‘tax court and TEFRA’ were

looked at and provided a nice grouping of responses over ten years.

Research Results

Subject 1: Equal opportunity and disabled workers, returned one result in ten years.

Lytes v. DC water & sewer auth. No. 08-7002 936 (UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT 2005)
A (Appellant) former employee sought judicial review of the United States District Court for the District of Columbia's entry of summary judgment in favor of appellee, his former employer, on his claim that the employer refused to accommodate his disability and then terminated his employment, in violation of the Americans with Disabilities Act of 1990 (ADA) and while the appeal was pending the ADA Amendments Act of 2008 became law. Only the district court's holding that the employee was not actually disabled was challenged and in applying the ADA prior to its amendment, the employee failed to discuss his functional capacity at the time of the alleged discrimination. In fact, the employee never discussed or provided any proof to his employer at any time of his disability; the court affirmed the lower court’s decision.
Subject 2: deductibility of tuition, returned one result in ten years.
MICHAEL SKLAR; MARLA SKLAR, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, No. No. 06-72961, LexisNexis (UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT 2008).
(Petitioner) Taxpayers

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