I am a tax practioneer and scholar - although not necessarily in that order. Over
the past 20 years, I have written a number of tax related articles on a variety of
subjects. In my writing, I emphasize the historical perspective. Please scan the list
below and download any of the articles. Feedback is always welcome. My email address is
profjayk@aol.com. 

Taxation-Federal Income

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An Offer in Compromise You Can’t Confuse: It is not the Opening Bid of a Delinquent Taxpayer to Play Let’s Make a Tax Deal with the Internal Revenue Service, Mississippi Law Journal (2012)

Most articles written about offers in compromises read like how to primers. This article, unlike...

 

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The William O. Douglas Tax Factor: Where Did the Spin Stop and Who Was He Looking Out For?, Charlotte Law Review (2012)

ABSTRACT THE WILLIAM 0. DOUGLAS TAX FACTOR: WHERE DID THE SPIN STOP AND WHO WAS...

 

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The Untold Story of Crane V. Commissioner Reveals an Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion to Bait a Hazardous Tax Trap for Unwitting Taxpayers, Virginia Tax Review (2010)

Facts not discussed in the Supreme Court's decision in Crane v. Commissioner (much better known...

 

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It's a Wonderful Life Insurance Policy: Determining the Correct Theory to Tax the Employee in Employer-Pay-All Equity Split-Dollar Life Insurance Arrangements, Tax Law (2000)

A look at the taxation of split-dollar life insurance at the height of its popularity.

 

Taxation

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An Offer in Compromise You Can’t Confuse: It is not the Opening Bid of a Delinquent Taxpayer to Play Let’s Make a Tax Deal with the Internal Revenue Service, Mississippi Law Journal (2012)

Most articles written about offers in compromises read like how to primers. This article, unlike...

 

PDF

The William O. Douglas Tax Factor: Where Did the Spin Stop and Who Was He Looking Out For?, Charlotte Law Review (2012)

ABSTRACT THE WILLIAM 0. DOUGLAS TAX FACTOR: WHERE DID THE SPIN STOP AND WHO WAS...

 

PDF

The Untold Story of Crane V. Commissioner Reveals an Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion to Bait a Hazardous Tax Trap for Unwitting Taxpayers, Virginia Tax Review (2010)

Facts not discussed in the Supreme Court's decision in Crane v. Commissioner (much better known...

 

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The Deductibility of Educational Costs: Why Does Congress Allow the IRS to Take Your Education So Personally?, Virginia Tax Review (1997)

The most comprehensive historical article ever written regarding the IRS negative treatment regarding the deductibility...

 

Taxation Historical Perspective

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An Offer in Compromise You Can’t Confuse: It is not the Opening Bid of a Delinquent Taxpayer to Play Let’s Make a Tax Deal with the Internal Revenue Service, Mississippi Law Journal (2012)

Most articles written about offers in compromises read like how to primers. This article, unlike...

 

PDF

The William O. Douglas Tax Factor: Where Did the Spin Stop and Who Was He Looking Out For?, Charlotte Law Review (2012)

ABSTRACT THE WILLIAM 0. DOUGLAS TAX FACTOR: WHERE DID THE SPIN STOP AND WHO WAS...

 

PDF

The Untold Story of Crane V. Commissioner Reveals an Inconvenient Tax Truth: Useless Depreciation Deductions Cause Global Basis Erosion to Bait a Hazardous Tax Trap for Unwitting Taxpayers, Virginia Tax Review (2010)

Facts not discussed in the Supreme Court's decision in Crane v. Commissioner (much better known...

 

PDF

The Deductibility of Educational Costs: Why Does Congress Allow the IRS to Take Your Education So Personally?, Virginia Tax Review (1997)

The most comprehensive historical article ever written regarding the IRS negative treatment regarding the deductibility...