Professor Geier is a summa cum laude graduate of Baldwin-Wallace College and a magna cum laude graduate of the Case Western Reserve University Law School, where she was Articles Editor of the Law Review. Following her graduation, she clerked for the Honorable Monroe G. McKay of the United States Court of Appeals for the Tenth Circuit, and, prior to joining the Cleveland-Marshall faculty in 1989, she was an associate in the tax group with the law firm of Sullivan & Cromwell in New York. She is a co-author of the 1st, 2nd, and 3rd editions of Federal Income Tax: Doctrine, Structure, & Policy and an author of numerous academic articles. She has been a Visiting Professor of Law at Washington University in St. Louis, the University of Michigan in Ann Arbor, and the University of Florida in Gainesville; she was also the John J. Sparkman Chairholder of Law (Visiting) at the University of Alabama and was the Leon M. & Gloria Plevin Professor of Law at Cleveland-Marshall (the inaugural holder of a 3-year, rotating, endowed professorship). She is a member of the American Law Institute and has served as Chair of the Tax Section of the Association of American Law Schools. She has also served as an Academic Advisor to the Joint Committee on Taxation in connection with a tax simplification study mandated by Congress and testified before the Senate Finance Committee in connection with the tax consequences of home mortgage foreclosures. Teaching Areas: Tax I (Basic Tax), Tax II (Taxation of Business Enterprises), Federal Income Taxation of International Transactions, Advanced Corporate Tax.
Articles
Op Ed: Throwing Cold Water on Expensing of Assets, Tax Notes (2009)
Deborah A. Geier rebuts a proposal for full expensing (except for 10-year depreciation of buildings)...
Op Ed: Loose Application of Depreciation Doctrine, Tax Notes (2008)
Deborah A. Geier responds to the interpretation of the capitalization doctrine by Andy A. Torosyan...
Advance Trade Discounts: A Reprise, Tax Notes (2007)
Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on...
Another Take on the Mortgage Debt Relief Situation, Tax Notes (2007)
Prof. Deborah A. Geier responds to Prof. Stephen Cohen's viewpoint on the mortgage debt relief...
Expensing and the Interest Deduction, Tax Notes (2007)
The difficulty of envisioning an effective provision that would deny interest deductions in this context...
Books
Federal Income Tax: Doctrine, Structure, and Policy, 3rd Edition (with Joseph M. Dodge and J. Clifton Fleming, Jr.), Scholarship Collection (2004)
In this well-rounded and student-friendly casebook, theory and policy discussions are threaded throughout the text...
Federal Income Tax: Doctrine, Structure, and Policy (with Joseph M. Dodge and J. Clifton Fleming, Jr.), Scholarship Collection (1999)
Casebook with teacher's manual
Federal Income Tax: Doctrine, Structure, and Policy, 1st Edition, Scholarship Collection (1995)
Casebook with teacher's manual