Publications
Books
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FUNDAMENTALS OF FEDERAL INCOME TAXATION: CASES AND MATERIALS (Foundation Press 20th ed. 2022) (with Stephen A. Lind & Daniel J. Lathrope).
Journal Articles
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Tax Enforcement by the Private Sector: Deputizing Tax Insurers, 99 Ind. L.J. 1179 (2024).
Link
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Tax Enforcement by the Private Sector, 99 Ind. L.J. 1179 (2023).
SSRN
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How the Pandemic Flipped My Perspective on Flipping the Tax Law Classroom, 19 Pitt. Tax Rev. 267 (2022).
Link, SSRN
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Tax Planning When Tax Laws Might Change, 73 Major Tax Plan. 1-Sep (2021).
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Taxpayer Choices, Itemized Deductions, and the Relationship Between the Federal & State Tax Systems, 13 Colum. J. Tax L. 1 (2021).
Link, SSRN
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Allocating Tax Transition Risk, 73 Tax L. Rev. 157 (2020).
Link, SSRN
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Tax MACs: A Study of M&A Termination Rights Triggered by Material Adverse Changes in Tax Law, 73 Tax Law. 823 (2020).
Link, SSRN
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A Tax Professor’s Guide to Formative Assessment, 22 Fla. Tax Rev. 363 (2019).
Link, SSRN
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A Taxonomy for Tax Loopholes, 55 Hous. L. Rev. 545 (2018).
Link, SSRN
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Offshoring Tax Ethics: The Panama Papers, Seeking Refuge from Tax, & Tax Lawyer Referrals, 62 St. Louis U. L.J. 35 (2018).
Link, SSRN
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Complicity by Referral, 31 Geo. J. Legal Ethics 77 (2018).
Link, SSRN
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Aggressive Tax Planning & the Ethical Tax Lawyer, 32 Va. Tax Rev. 261 (2017).
Link, SSRN
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Fostering Ethical Professional Identity in Tax: Using the Traditional Tax Classroom, 8 Colum. J. Tax L. 215 (2017).
Link, SSRN
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Tax Opinions & Probability Theory: Lessons from Donald Trump, 156 Tax Notes 61 (2017).
Link
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Is an Explicit Tax Election the Solution to the Debt / Equity Classification Problem for Partnerships?, 93 Taxes 115 (March 2015).
Link
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The Real Problem with Carried Intersts, 65 Hastings L.J. 405 (2014).
Link
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Throwing the Red Flag: Challenging the NFL’s Lessons for American Business, 38 J. Corp. L. 381 (2013).
SSRN
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Binding Choices: Tax Elections & Federal/State Conformity, 32 Va. Tax Rev. 527 (2013).
SSRN
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Giving Useful Tax Planning Advice, 134 Tax Notes 1299 (2012).
SSRN
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The Return-Reducing Ripple Effects of the ‘Carried Interest’ Tax Proposals, 13 Fla. Tax Rev. 1 (2012).
Link, SSRN
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Experiential Learning in a Lecture Class: Exposing Students to the Skill of Giving Useful Tax Advice, 9 Pitt. Tax Rev. 43 (2012).
Link, SSRN
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Tax Elections & Private Bargaining, 31 Va. Tax Rev. 1 (2011).
Link, SSRN
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Taxpayer Choice in Legal Transitions, 29 Va. Tax Rev. 505 (2010).
Link, SSRN
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Choosing Tax: Explicit Elections as an Element of Design in the Federal Income Tax System, 47 Harv. J. on Legis. 21 (2010).
Link, SSRN
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Checking In on ‘Check-the-Box’, 42 Loy. L.A. L. Rev. 451 (2009).
Link, SSRN
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Fiction, Form, and Substance in Subchapter K: Taxing Partnership Mergers.Divisions.and Incorporations, 44 San Diego L. Rev. 259 (2007).
Link, SSRN
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Increasing Access to Emergency Contraceptive Pills Through State Law Enabled Dependent Pharmacist Prescribers, 11 UCLA Women’s L.J. 141 (2000).
Link
Chapters in Books
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Tax Aspects of Corporate Mergers and Acquisitions, in Research Handbook on Corporate Taxation 83 (Reuven Avi-Yonah ed. 2023).
Newspaper & Magazine Articles
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An Introduction to Tax Careers for J.D.s, 38 ABA Tax Times, June, 2019, at 30.