Our tax system is supposed to serve the public good by fairly raising the revenue...

In their 1972 essay “Inter-nation Equity,” Richard and Peggy Musgrave added a new dimension to...

In this essay prepared for a symposium on the intersection of tax law with gender...

Family can bring us joy, and it can bring us grief. It can also bring...

The debate in the United States over individual versus joint federal income tax filing is...

In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...

Family can bring us joy, and it can bring us grief. It can also bring...

In this article, I take a novel approach to the question of what constitutes a...

A recent piece in the Journal of Legal Education analyzing student surveys by the Law...

In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...

Simply put, this article stands the traditional concept of tax equity on its head. Challenging...

This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The...

In this essay, I review UC-Berkeley history professor Robin Einhorn’s book, "American Taxation, American Slavery."...

Inspired by Giorgio Agamben’s Homo Sacer: Sovereign Power and Bare Life, this essay raises the...

Critical tax theory, much like its non-tax critical counterparts, has been consistently marginalized by mainstream...

In response to a letter from a clearly alarmed conservative organization, the IRS recently reaffirmed...

In this contribution to a symposium entitled Out of the Closet and Into the Light:...

This essay attempts to bridge the gap between gay and straight understanding of the Internal...

In their 1972 essay “Inter-nation Equity,” Richard and Peggy Musgrave added a new dimension to...

The debate in the United States over individual versus joint federal income tax filing is...

This short essay is a review of J.C. Sharman’s book "Havens in a Storm: The...

In this paper, I provide an overview of the interaction between U.S. domestic law and...

In response to a letter from a clearly alarmed conservative organization, the IRS recently reaffirmed...

During the past decade, there has been a surge in outsourcing by businesses both in...

During the past decade, stories have appeared from time to time in the tax press...

This article first describes the proposed regulations issued under section 894 addressing the ability of...

During the past 25 years, Congress has with increasing frequency enacted legislation that is intended...

As technology renders the world a smaller and smaller place, an increasing number of tax...

During the past decade, stories have appeared from time to time in the tax press...

Despite being widely-acknowledged as an important tax policy goal, simplification of the U.S. international tax...

In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...

Over the past several months, the new written tax advice rules in Circular 230 have...

There is a generalized feeling among lawyers today that the legal "profession" is eroding into...

During the past decade, stories have appeared from time to time in the tax press...

The debate in the United States over individual versus joint federal income tax filing is...

In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...

In this article, I take a novel approach to the question of what constitutes a...

A recent piece in the Journal of Legal Education analyzing student surveys by the Law...

By spring 2009, a quick succession of advances in the battle over same-sex marriage in...

In this article, I consider how the tax lawyer’s generally-acknowledged duty to the tax system...

This is the (revised) introductory chapter of a book that I am currently writing. The...

In this essay prepared for a symposium on the intersection of tax law with gender...

In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...

In this article, I take a novel approach to the question of what constitutes a...

A recent piece in the Journal of Legal Education analyzing student surveys by the Law...

By spring 2009, a quick succession of advances in the battle over same-sex marriage in...

Our tax system is supposed to serve the public good by fairly raising the revenue...

In this essay prepared for a symposium on the intersection of tax law with gender...

Family can bring us joy, and it can bring us grief. It can also bring...

The debate in the United States over individual versus joint federal income tax filing is...

In this paper, I explore how the deduction for extraordinary medical expenses, codified in I.R.C....

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for...

Family can bring us joy, and it can bring us grief. It can also bring...

In this article, I take a novel approach to the question of what constitutes a...

A recent piece in the Journal of Legal Education analyzing student surveys by the Law...

A recent piece in the Journal of Legal Education analyzing student surveys by the Law...