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College of William & Mary Law School William & Mary Law School Scholarship Repository William & Mary Annual Tax Conference Conferences, Events, and Lectures 1969 Historical Note Repository Citation "Historical Note" (1969). William & Mary Annual Tax Conference. Paper 390. http://scholarship.law.wm.edu/tax/390 Copyright c 1969 by the authors. This article is brought to you by the William & Mary Law School Scholarship Repository. http://scholarship.law.wm.edu/tax

HISTORICAL NOTE The Tax Conferences which have been sponsored by the College of William and Mary are as follows: The History and Philosophy of Taxation Conference was held on April 15, 1955, in Williamsburg. Proceedings published. 95 pp. The First Annual Tax Conference was held on February 4, 1956, in Norfolk. Proceedings not published. The Second Annual Tax Conference was held on January 19, 1957, in Norfolk. Proceedings not published. The Third Annual Tax Conference was held on January 18, 1958, in Norfolk. Proceedings not published. The Fourth Annual Tax Conference was held on December 13, 1958, in Norfolk. Proceedings not published. The Fifth Annual Tax Conference was held on December 12, 1959, in Williamsburg. Proceedings not published. The Sixth Annual Tax Conference was held on December 10, 1960, in Norfolk. Proceedings not published. The Seventh Annual Tax Conference was held on December 2, 1961, in Williamsburg. Proceedings not published. The Eighth Annual Tax Conference was held on December 8, 1962, in Williamsburg. Proceedings for only one session of the Conference published, entitled Estate Planning - A Case Study. 37 pp. The Ninth Annual Tax Conference was held on December 7, 1963, in Williamsburg. Proceedings published. 88 pp. The Tenth Annual Tax Conference was held on December 5, 1964, in Williamsburg. Proceedings published. 101 pp. The Eleventh Annual Tax Conference was held on December 4, 1965, in Williamsburg. Proceedings published. 73 pp. The Twelfth Annual Tax Conference was held on December 3, 1966, in Williamsburg. Proceedings published. 69 pp. The Thirteenth Annual Tax Conference was held on December 2, 1967, in Williamsburg. Proceedings published. 111 pp. The Fourteenth Annual Tax Conference was held on December 7, 1968, in Williamsburg. Proceedings published. 132 pp. The Fifteenth Annual Tax Conference was held on December 6, 1969, in Williamsburg. Proceedings published. 96 pp. An Historical Note was included in the Proceedings for the Eighth Annual Tax Conference on pages 31 through 37, recording (1) name, (2) connection at time of participation, (3) subject discussed, and (4) conference in which participated, for all who had so kindly and ably contributed of their time and talents to the educational objectives of the William and Mary Annual Tax Conferences.

TAX CONFERENCE A supplement to this record is shown below covering similar information for the Ninth through the Fifteenth Annual Tax Conferences: Aidinoff, M. Bernard, Sullivan and Cromwell, New York. Trends in the Taxation of Foreign Income. Thirteenth Andrews, W. C., Jr., Commissioner of the Revenue, Newport News. Panelist: Some State and Local Tax Questions and Problems Recently Encountered. Fourteenth Arnold, Lincoln, Alvord and Alvord, Washington. Anaysis of Tax Legislation Enacted and Proposed in 1963. Ninth Bacon, Donald W., Assistant Commissioner of Internal Revenue for Compliance, Washington. Chairman: Tax Compliance Panel. Ninth Bemiss, FitzGerald, Member of the Virginia Senate. Report of the Commission on State and Local Revenues and Expenditures and Related Matters. Ninth Bittker, Boris I., Southmayd Professor of Law, Yale Law School. Recent Developments Under Subchapter C, Twelfth Bowling, Marvin C., Jr., Associate Counsel, Lawyers Title Insurance Corporation, Richmond. Tax Titles in Virginia. Fifteenth Boyle, James P., District Director, Internal Revenue Service, Richmond. Tax Status of Educational Grants. Fourteenth Brown, Forrest W., Jr., A. M. Pullen and Company, Richmond. Personal Holding Companies, and Interest on Certain Deferred Payments. Tenth Cohen, Edwin S., Professor of Law, Univ. of Virginia. State Income Tax Conformity: Knotty Problems in the Branches of the Federal Tree. Thirteenth Cohen, Sheldon S., Chief Counsel, Internal Revenue Service, Washington, Election of Tax Free Inter-corporate Dividends Under the Revenue Act of 1964. Tenth Connock, Stuart W., Director, Sales and Use Tax Division, Department of Taxation, Richmond. Virginia Sales Tax - Technical Issues and Experience. Fourteenth Davies, John H., Assistant Professor of Law, Marshall-Wythe School of Law, College of William and Mary. 1969 Federal Tax Cases. Fifteenth Davis, Carle E., McGuire, Woods, King, Gordon and Davis, Richmond. Significant Court Decisions During 1963. Ninth Diamond, Leo A., Austin and Diamond, New York. Selected Significant Income Tax Developments in 1965. Eleventh Donaldson, John E., Associate Professor of Law, MarshaUl-Wythe School of Law. A Commentary on 1966 Federal Tax Legislation. Twelfth Professional and Educational Expenses. Fourteenth

TAX CONFERENCE Dring, James F., Director, Legislation and Regulations Division, Office of the Chief Counsel, Internal Revenue Service, Washington. 1969 Federal Tax Enactments of 1969. Fifteenth Fischer, Emeric, Professor of Law, Marshall-Wythe School of Law. Information Return Requirements. Ninth H. R. 10 - Plans and Problems. Fourteenth Fischer, George D., Commissioner of the Revenue, Arlington County, Virginia. Panelist: Some State and Local Tax Questions and Problems Recently Encountered. Fourteenth Forberg, F. C., Director, Division of Real Estate Appraisal and Mapping, Department of Taxation, Richmond. Property Tax Assessment Standards in Virginia. Fifteenth Frohlich, S. M., Arthur Young and Company, New York. Section 482 and its Effects on International Business Transactions. Thirteenth Graves, H. Brice, Hunton, Williams, Gay, Powell and Gibson, Richmond. Tax Legislation Enacted by the 1964 General Assembly of Virginia. Tenth Harding, Bertrand M., Deputy Commissioner, Internal Revenue Service, Washington. Significant Developments in Federal Tax Administration During 1965. Eleventh Harris, W. Gibson, McGuire, Woods and Battle, Richmond. Coordination of Federal and State Tax Laws: Effect on Virginia Corporations and their Shareholders. Thirteenth Hellerstein, Jerome R., Hellerstein, Rosier and Brudney, New York. Federal Legislation on State Taxation of Interstate Commerce: Key Areas of Controversy. Twelfth Hill, R. Braxton, Jr., Waller and Woodhouse, Norfolk. Depreciation Reform and the Investment Credit. Ninth Advantages and Disadvantages to Virginia Businesses in the Reconciliation of Certain Major Accounting Areas as Between Federal and State Laws. Thirteenth Horsley, Waller H., Hunton, Williams, Gay, Powell and Gibson, Richmond. Developments Bearing on the Future of Taxation in Virginia. Eleventh Kahn, Edwin L., Arent, Fox, Kintner, Plotkin and Kahn, Washington. Leading 1968 Federal Tax Cases and Rulings. Fourteenth Knight, Montgomery, Jr., Doumar, Pincus, Anderson and Knight, Norfolk. The Preparation of a Civil Net Worth Case for Trial. Ninth Llewellyn, Don W., Assistant Professor of Law, Marshall-Wythe School of Law. 1969 Federal Tax Rulings. Fifteenth Moore, W. R., Commissioner of the Revenue, City of Norfolk. The Norfolk Retail Sales and Use Tax. Tenth Panelist: Some State

TAX CONFERENCE and Local Tax Questions and Problems Recently Encountered. Fourteenth Morrissett, C. H., State Tax Commissioner, Richmond, Major Tax Enactments of the 1966 Virginia Assembly - And Interpretative and Procedural Problems Encountered to Date. Twelfth Oberndorfer, William P., Kaufman, Oberndorfer, Spainhour and Hall, Norfolk. Case and Ruling Comments on the 1964 Cases and Rulings. Tenth Roesen, Lawrence Phillip, Daniels, Turnbull and Freeman, Newport News. 1964 Tax Law - Reviewed One Year Later. Eleventh Rogers, Frank W., Jr., Woods, Rogers, Muse, Walker and Thornton, Roanoke. The Case for Greater Uniformity of Federal and State Law With Respect to Individual Income Taxpayers. Thirteenth Rogovin, Mitchell, Assistant to the Commissioner of Internal Revenue, Washington. Revenue Rulings and other Publications: 1963. Ninth Rumpf, Howard A., Tax Consultant, New York. Proper Tax Elections. Eleventh Shannon, John, Assistant Director, Advisory Commission on Intergovernmental Relations. The Federal Tax Sharing Idea. Fifteenth Stoepler, A. M., District Director, Internal Revenue Service, Richmond. Taxpayer Identifying Numbers; Federal-State Audit Exchange Agreement; Automatic Data Processing; and, Travel and Entertainment Allowances. Ninth Stromswold, Hugh C., Tax Attorney, Law Department, Reynolds Metals Company, Richmond. Stock Options. Tenth Swartz, Harold T., Assistant Commissioner of Internal Revenue (Technical), Washington. Certain 1966 Key Rulings by the Internal Revenue Service - and Procedures Regarding Letter Rulings and Requests for Technical Advice. Twelfth Terry, Thomas D., Attorney, Legislation and Regulations Division, Office of the Chief Counsel, Internal Revenue Service, Washington. Multiple Surtax Exemptions and the Revenue Act of 1964. Eleventh Uretz, Lester R., Chief Counsel, Internal Revenue Service, Washington. The Aftermath of Certain Key Federal Tax Cases Decided by the Courts in 1966. Twelfth Key Federal Tax Cases Decided by the Courts in 1967. Thirteenth Westphal, William H., A. M. Pullen and Company, Greensboro, North Carolina. Current Problems - Under the Installment Method of Reporting; and, Exchange of Investment Property and Like Property. Eleventh Williams, Carrington, Bauknight, Prichard, McCandlish and Williams, Fairfax. Panel Chairman: Certain Problem Areas Under the Internal

TAX CONFERENCE 93 Revenue Code. Eleventh Reason For, and Effect Of, the 1968 Virginia Assembly Tax Changes. Fourteenth Williams, David 0., Jr., Branch Chief, Legislation and Regulations Division, Office of Chief Counsel, Internal Revenue Service, Washington. Income Averaging - Revenue Act of 1964. Tenth Wolfe, Singleton B., Director, Audit Division, Internal Revenue Service, Washington. Recent Developments in the Audit Program of Federal Tax Returns. Fifteenth Woodworth, Laurence N., Chief of Staff, Joint Committee on Internal Revenue Taxation, U.S. Congress. Panel Chairman: Certain Problem Areas Under the Revenue Act of 1964. Tenth The Federal Tax Enactments of 1968. Fourteenth