|Present||Associate Professor of Law, Valparaiso University|
- Basic Income Tax
- Entity Taxation
- Estate & Gift Tax
- Federal Income Tax
- International Tax
- Trusts & Estates
Valparaiso University Law School
656 South Greenwich Street
Valparaiso, Indiana 46383
Justice for All: Reimagining the Internal Revenue Service Law Faculty Publications (2013)
The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued ...
DOMA and Diffusion Theory: Ending Animus Legislation through a Rational Basis Approach Akron Law Review (2011)
Same-sex couple rights are the topic of much discussion and debate. There are court challenges to the constitutionality of the Defense of Marriage Act (“DOMA”) as well as proposed marriage statutes. The message and the ...
Am I the Only Person Paying Taxes? The Largest Tax Loophole for the Rich - Exchange Funds Law Faculty Publications (2009)
President Obama is faced with a national debt at over $11 trillion and needs to fund projects such as National Health Care with an ever-shrinking tax base. As the economy has slowed, so have tax ...
Carried Interest: Can They Effectively Be Taxed? Law Faculty Publications (2009)
During the April 2008 Democratic Debate, former Senator Obama with former Senator Clinton almost referred to the subject matter of this article verbatim at page three of the transcript. ("We saw an article today which ...