Publications
Books
- Federal Income Taxation 5th Edition (West).
- A Short & Happy Guide to Tax Policy: What is Taxed (West Academic Publishing 2022).
- Federal Income Taxation: Cases, Problems, and Materials 7th (West Academic Press 2019) (with Dorothy Brown, Bridget Crawford).
Book Chapters
- The Story of Welch, in Tax Stories Second Edition 197-224 (Paul Caron 2009).
- The Story of Welch: The Use (and Misuse) of the 'Ordinary and Necessary' Test for Deducting Business Expenses, in Tax Stories: An In-Depth Look At Ten Leading Federal Income Tax Cases (2003).
- Contributor, in The Philosophy of Law : an Encyclopedia (1999).
- International Individual Taxation and reporting Requirements, in The General Practitioner's Guide to International Law (1994).
Articles
- Taxation of Households, 55 129-158.
- Saving Aphrodite,.
- Indoor Tanning Taxes,.
- Do IRC Sections 174 and 41 Really Matter? R & D Tax Credits, Then and Now,.
- Deductions on a Higher Plane: Medical Marijuana Business Expenses,.
- Book Review: The Benefit and the Burden, The Benefit and the Burden.
- Other People's Money, 125 (2009).
- Baseball Autographs, 116 Tax Notes 1078-1088 (2007).
- CHAMP: How the Tax Court Finessed a Bad Statute, Tax Notes 887-888 (2007).
- On Dissplacement, or the Dissing of Places, 42 Wake Forest Law Review 49 (2007).
- Slinking Away From Twinkie Taxes, 113 Tax Notes 1155 (2006).
- Rabbi Trusts for Indian Children: The Story of a Revenue Procedure, 110 Tax Notes 265-272 (2006).
- The Wages of Sin: Taxation of Slavery Before 1865, 101 Tax Notes 1019-1029 (2003).
- Tax Practice and Privilege: a Tale of Two Countries, 99 Tax Notes 422-427 (2003).
- Islamic and Jewish Perspectives on Interest, 31 The Exempt Organization Tax Review No. 1 41-48 (2001).
- The Audit Lottery: Don't Ask, Don't Tell?, Tax Notes 1438-1443 (2000).
- Circular 230 Revisions: 'Faned' Indifference to Solicitation, 84 Tax Notes 1531-1537 (1999).
- Doctors, Lawyers, and the Unabomber, 60 Montana Law Review [67]-100 (1999).
- Pay Now, Die Later: Taxes, Politics, and Preneed Funeral Trusts, 80 Tax Notes 711-716 (1998).
- A Comparative Look at Three British Tax Cases, 67 Tax Notes 1509-1512 (1995).
- A 'Truly Moving' Experience, 64 Tax Notes 261-265 (1994).
- Legal Advice Toward Illegal Ends, 28 University of Richmond Law Review 287-314 (1994).
- On Section 107's Worst Feature: The Teacher-Preacher, 61 Tax Notes 1505-1508 (1993).
- Lighthearted Author Responds Seriously to Humorless Critique. Letters to the Editor, 61 Tax Notes 1521 (1993).
- Research and Development Allocations under Sections 861 and 864: An Author's Query, 60 Tax Notes 641-648 (1993).
- Ex-Lux, 55 Tax Notes 253-263 (1992).
- A Proposal for Direct, Deductible Charitable Contributions, 96 Dickinson Law Review 209-230 (1992).
- Five Will Get You Ten: You Haven't Heard the Last about `Zarin', 50 Tax Notes 667-669 (1991).
- Gagging on the Public Interest, 4 Georgetown Journal of Legal Ethics 371-381 (1990).
- The Whiskey Rebellion Was A Regional Dispute, And it Still Is, 48 Tax Notes 1423-1426 (1990).
- On the Tax Meaning of "Ordinary": How the Ills of `Welch' Could be Cured through Christian Science, 22 Arizona State Law Journal 231-259 (1990).
- Waiter, There's an IRS Agent in my Soup, 40 Tax Notes 861-67 (1988).
- Life is a Beech, 38 Tax Notes 501-510 (1988).
- The Deductibility of Nondiscretionary Personal Expenses, 6 The American Journal of Tax Policy 211-256 (1987).
- Cops and Robbers (Which are Which?), 36 Tax Notes 813-821 (1987).
- On the Relationship Between Tax Return Form Changes and Taxpayer Marginalia, 35 Tax Notes 1009-1012 (1987).
- Fly Me, Fly My Mother, 35 Tax Notes 291-300 (1987).
- Fuller Knows Best: Parenting and Fuller's Definition of Law, 20 Wake Forest Law Review 645-652 (1984).
- Of Taxes and Other Casualties, 34 The Monthly Digest of Tax Articles 26-40 (1984).
- Determining Value in Barter Transactions: A Response to Robert Keller's The Taxation of Barter Transactions, 68 Minnesota Law Review 711-715 (1984).
- Of Taxes and Other Casualties, 34 Hastings Law Journal 941-968 (1983).
- Representing the Repugnant Client, Case and Comment 22-27 (1981).
- Transferability, Utility, and Taxation, 30 Kansas Law Review 27-50 (1981).
- The Medical Expense Deduction: A Preliminary Postmortem, 53 Southern California Law Review 787-842 (1980).
- Inequitable Tax Treatment of Expenses Incident to Charitable Service, 30 The Monthly Digest of Tax Articles 9-17 (1980).
- Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation, 29 The Monthly Digest of Tax Articles 34-50 (1979).
- Inequitable Tax Treatment of Expenses Incident to Charitable Service, 47 Fordham Law Review 139-154 (1978).
- Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation, 35 Washington and Lee Law Review 107-127 (1978).
Other
- Panning for Gold.
- A Short and Happy Guide to Federal Income Taxation (West Publishing Company 2017).
- Gilmore v. United States: The Divorce, Tax Notes (August 6, 2007).