|Present||Associate Dean and Director, Graduate Tax Program, University of Florida Levin College of Law|
|Present||Professor, University of Florida Levin College of Law|
Box #117627 Gainesville, FL 32611
Getting Physical: Excluding Injury Awards under the New Section 104(a)(2) UF Law Faculty Publications (1997)
This article analyzes the 1996 amendments to section 104(a)(2) of the Internal Revenue Code. The authors argue that while section 104(a)(2) was in need of remedy, the remedy chosen is both insupportable from the standpoint ...
Tax Treatment of Employment-Related Personal Injury Awards: The Need for Limits UF Law Faculty Publications (1989)
This article examines Section 104(a)(2) of the Internal Revenue Code and the litigation that has centered on the applicability of this Section to payments in settlement or other resolution of employment-related disputes arising out of ...
To Hold or Not to Hold: Magneson, Bolker, and Continuity of Investment under I.R.C. Section 1031 UF Law Faculty Publications (1985)
This article examines the judicial and administrative development of the two holding requirements under the continuity of investment standards of section 1031 prior to decisions of the Tax Court and the Ninth Circuit in Magneson ...