Books

• Federal Income Taxation: Cases, Problems, and Materials. St. Paul, MN : West Group, 1998; 2nd Edition, 2002; 3rd Edition, 2005; 4th Edition, 2008; 5th Edition, (forthcoming 2011).
• Losses -- General Requirements. Tax Management Portfolios series no. 96-4th. Washington:  Tax Management Inc., BNA, 1987.

Articles, Parts of Books, Book Reviews

• "Taxation of Household: A Comparative Study," 55 St. Louis U. L. J. (forthcoming)
• "Panning for Gold," (Wake Forest University Legal Studies Paper) September 7, 2010. This article was also published in the LexisNexis Tax Law Community Practitioner's Corner, September 1, 2010.
• "Other People's Money," 125 Tax Notes No. 1 (October 5, 2009) 137-141.
• "Pedal Power," (Wake Forest University Legal Studies Paper) May 5, 2009.
• "Baseball Autographs," 116 Tax Notes No. 12 (September 17, 2007) 1078-1088.
• "CHAMP: How the Tax Court Finessed a Bad Statute," 116 Tax Notes No. 10 (September 3, 2007) 887-888.
• "Gilmore v. United States: The Divorce," 166 Tax Notes No. 6 (August 6, 2007) 493-497.
• "On Dissplacement, or the Dissing of Places," 42 Wake Forest Law Review 49 (2007).
• "Slinking Away From Twinkie Taxes," Tax Notes, 113 No. 13 (December 25, 2006) 1155.
• "Rabbi Trusts for Indian Children: The Story of a Revenue Procedure," Tax Notes 110 no. 2 (Jan. 16, 2006): 265-272.
• Book Review: Perfectly Legal by David Cay Johnston, 24 Virginia Tax Review 733 (2005).
• “The Wages of Sin: Taxation of Slavery Before 1865,”  Tax Notes 101 no. 8 (Nov. 24, 2003): 1019-1029.
• "Tax Practice and Privilege: a Tale of Two Countries."  Tax Notes 99, no. 3 ( Apr. 21, 2003): 422-427.
• Ch. 5. "The Story of Welch: The Use (and Misuse) of the 'Ordinary and Necessary' Test for Deducting Business Expenses.""  Tax Stories: An In-Depth Look At Ten Leading Federal Income Tax Cases.  New York : Foundation Press, 2003.
• "Islamic and Jewish Perspectives on Interest."  The Exempt Organization Tax Review 31, no. 1 (January 2001): 41-48.
• "The Audit Lottery: Don't Ask, Don't Tell?"  Tax Notes 86, no. 10 (March 6, 2000) 1438-1443.

Earlier Publications

• Contributor. The Philosophy of Law : an Encyclopedia.  New York : Garland, 1999.
• "Circular 230 Revisions: 'Faned' Indifference to Solicitation."  Tax Notes 84, no. 11 (Monday, September 13, 1999): 1531-1537.
• "Doctors, Lawyers, and the Unabomber." Montana Law Review 60, no. 1 (Winter 1999):[67]-100.
• "Pay Now, Die Later: Taxes, Politics, and Preneed Funeral Trusts."Tax Notes 80, no. 6 (Monday, August 10, 1998): 711-716. 
• "A Comparative Look at Three British Tax Cases."  Tax Notes 67, no. 11 (Monday, June 12, 1995):  1509-1512. 
• "North Carolina Individual Income Tax."  Estate Planning and Probate Law Survey Course 1, (September 22-23, 1994):  XX1 - XX17.
• "A 'Truly Moving' Experience."  Tax Notes 64, no. 2 (Monday, July 11, 1994): 261-265.
• "Legal Advice Toward Illegal Ends."  University of  Richmond Law Review 28, no. 2 (April 1994):  287-314.
• "International Individual Taxation and reporting Requirements." The General Practitioner's Guide to International Law (February 4, 1994).
• "On Section 107's Worst Feature: The Teacher-Preacher."  Tax Notes 61, no. 12 (Monday, December 20, 1993): 1505-1508. 
• "Lighthearted Author Responds Seriously to Humorless Critique.  Letters to the Editor."  Tax Notes 61, no. 12 (Monday, December 20, 1993): 1521.
• "Research and Development Allocations under Sections 861 and 864: An Author's Query."  Tax Notes 60, (Monday, August 2, 1993): 641-648. 
• "A Proposal for Direct, Deductible Charitable Contributions."  Dickinson Law Review  96, no. 2 (Winter 1992): 209-230.
• "Ex-Lux."  Tax Notes 55, no. 2 (Monday, April 13, 1992): 253-263.
• "Ethics of Estate Planning and Tax Practice." A Tax and Estate Planning Seminar: Personal Financial Services 1-49. Wachovia.
• "Five Will Get You Ten: You Haven't Heard the Last about `Zarin'."  Tax Notes 50, no. 6 (Monday, February 11, 1991): 667-669.
• "On the Tax Meaning of "Ordinary": How the Ills of `Welch' Could be Cured through Christian Science." Arizona State Law Journal 22, no. 1 (Spring 1990): 231-259.
• "Can Parents Deduct their Contributions to their Mormon Missionary Children?"  Preview of U.S. Supreme Court Cases (April 25, 1990).
• "The Whiskey Rebellion Was A Regional Dispute, And it Still Is."  Tax Notes 48, no. 11 (Monday, September 10, 1990): 1423-1426.
• "Gagging on the Public Interest."  Georgetown Journal of Legal Ethics 4, no. 2 (Fall 1990): 371-381.
• "Waiter, There's an IRS Agent in my Soup" Tax Notes 40, no. 8 (August 22, 1988): 861-67.
• "Life is a Beech."  Tax Notes 38, no. 5 (February 1988):  501-510.
• "The Deductibility of Nondiscretionary Personal Expenses." The American Journal of Tax Policy 6, no.2 (Fall 1987): 211-256.
• "Cops and Robbers (Which are Which?)."  Tax Notes 36, no. 8 (August 1987):  813-821.
• "On the Relationship Between Tax Return Form Changes and Taxpayer Marginalia."  Tax Notes 35, no. 10 (June 1987):  1009-1012.
• "Fly Me, Fly My Mother."  Tax Notes 35, no. 3 (April 1987):  291-300.
• Book Review: "Graetz, Federal Income Taxation:  Principles and Policies."  Notre Dame Law Review 61, no. 4 (1986):  867-876.
• Commentary: "Incompetency and Federal Wealth Transfer Taxation."  Tax Law Journal 2, no. 1 (Winter 1984):  77-87.
• "Fuller Knows Best:  Parenting and Fuller's Definition of Law."  Wake Forest Law Review 20, no. 3 (Fall 1984):  645-652.
• "Of Taxes and Other Casualties."  The Monthly Digest of Tax Articles 34, no. 10 (July 1984):  26-40.
• "Determining Value in Barter Transactions:  A Response to Robert Keller's The Taxation of Barter Transactions."  Minnesota Law Review 68, no. 3 (February 1984):  711-715.
• "Of Taxes and Other Casualties."  Hastings Law Journal 34, no. 4 (March 1983):  941-968, reprinted in 34 Monthly Digest of Tax Articles no. 10, 26 (1986).
• "Representing the Repugnant Client."  Case and Comment (Nov.-Dec. 1981): 22-27.
• "Transferability, Utility, and Taxation."  Kansas Law Review 30, no. 1 (Fall 1981):  27-50.
• "The Medical Expense Deduction:  A Preliminary Postmortem."  Southern California Law Review 53, no. 3 (March 1980):  787-842.
• "Inequitable Tax Treatment of Expenses Incident to Charitable Service."  The Monthly Digest of Tax Articles 30, no. 4 (January 1980):  9-17.  (Reprinted from Fordham Law Review 47, no. 2 (November 1978): 139-154.) 
• Book Review:  "Harris, Handling Federal Estate and Gift Taxes."  Wake Forest Law Review 15, no. 2 (April 1979):  325-327.
• "Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation."  The Monthly Digest of Tax Articles 29, no. 4 (January 1979):  34-50.  (Condensed from Washington and Lee Law Review 35, no. 1:  107-127.) 
• "Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation."  Washington and Lee Law Review 35, no. 1 (Winter 1978):  107-127.
• "The Inequitable Tax Treatment of Expenses Incident to Charitable Service."  Fordham Law Review 47, no. 2 (November 1978): 139-154.
• "Of Time and Up the River:  Criminal Restitution and the Annual Accounting System."  Taxes - The Tax Magazine (July 1978):  420-426.

CLE, Casebook Outlines

• "Ethical and Professional Responsibility Issues Encountered by Tax Practitioners."  Cary, NC : North Carolina Bar Foundation, 1997.
• Chapter 1: "Revealing Client Confidences, Substance Abuse, and Sexual Harassment." Loose Lips, Pink Slips and Other Ethical Dilemmas:  1997 Professional Responsibility."  With Christine Nero Coughlin. Cary, NC : North Carolina Bar Foundation, 1997.
• Chapter:  "Taxes and the Family" (201-210). In Perspectives on the Family Edited by Robert C.L. Moffat, Joseph Grcic and Michael D. Bayles. Lewiston, NY: Edwin Mellen Press, 1990.
• Chapter 6:  "Income Tax of Estates."In North Carolina Estate Planning Manual 1988, 127-185.  Winston-Salem, N.C.:  Wake Forest School of Law, CLE, 1988.
• "Changes Affecting the Average Income Taxpayer."  Bar Convention, 1982.  Honolulu, Ha.:  Hawaii Institute, CLE, 1982.
• "Increasing After Tax Recoveries for Individual and Business Injuries -- Structuring the Settlement."  The 1981-82 Tax Institute  Winston-Salem, N.C.:  Wake Forest School of Law, CLE, 1982.
• "Powers of Appointment --General Considerations."  Presented at the Third Annual Estate Planning Seminar and Workshop for Professionals, May 11-12, 1979. Winston-Salem, N.C.:  Wake Forest School of Law, CLE, 1979.
• "Attorney-Client Privilege and Corporate Counsel."  North Carolina Bar Foundation, CLE.
• "Amintaphil Commentary."  Wake Forest School of Law.