Articles

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It’s All About Timing: Will Karns Impact the IRS Battles over Advance Receipts?, Delaware Law Review (2010)

The accounting for advance receipts or payments continues to vex those who administer, and advise...

 

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Losing Our Religion: Reevaluating the Section 501(c)(3) Exemption of Religious Organizations that Discriminate, William and Mary Bill of Rights Journal (2009)

Religious organizations occupy an enviable legal stature in American society, receiving over 200 exemptions and...

 

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Return of ‘Charity Care’: The Evolving Debate Over Nonprofit Hospitals’ Tax-Exempt Status, Forum (Widener Health Law Institute) (2008)
 

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Is it “Charitable” to Discriminate? The Necessary Transformation of Section 501(c)(3) into the Gold Standard for Charities, Wisconsin Law Review (2007)

With federal subsidies to charitable organizations exceeding $232 billion for fiscal years 2007 to 2011,...

 

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Relinquish Control! Why the IRS Should Change Its Stance on Exempt Organizations in Ancillary Joint Ventures, Nevada Law Journal (2005)

In the midst of a national health care crisis involving over 43 million uninsured Americans...

 
Traps for the Unwary: Tax-Exempt Organizations’ Compliance with the Intermediate Sanctions Rules and Lobbying and Political Campaign Prohibitions (with Lisa D. McLaughlin), St. Louis Bar Journal (2003)
 
State Taxation of Nonresidents’ Deferred Income: The Eroding Future of Source Taxation, Journal of State Taxation (1997)
 
Note, Bankruptcy and Class Actions: The Continuing Conflict Over Class Proofs of Claim, Missouri Law Review (1991)
 
Note, The Supreme Court’s Decision in Cheek: Does It Encourage Willful Tax Evasion?, Missouri Law Review (1991)
 

Popular Press

Editorial, Going Hungry in Delaware (with Patricia D. Beebe), The News Journal (Wilmington DE) (2008)