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David Shoresdownload image icon

David Shores

Professor Emeritus
Distinguished Visiting Professor, William Mitchell College of Law

Email: shoresdf@wfu.edu

Articles, Parts of Books, Book Reviews, CLE, Casebook Outlines

  • Book Review, 138 Tax Notes 379 (2013).
  • "Antitrust in the Roberts Court," 57 The Antitrust Bulletin 591 (Fall 2012).
  • "Continuity of Business Enterprise - A Concept Whose Time Has Passed," The Tax Lawyer 63 The Tax Lawyer 471 (2010).
  • "Textualism and Intentionalism in Tax Litigation," 61 The Tax Lawyer 53 (2007).
  • "Economic Formalism in Antitrust Decisionmaking," 68 Albany L. Rev. 1053 (2005).
  • "Deferential Review of Tax Court Decisions:  Taking Institutional Choice Seriously." 55 The Tax Lawyer 667 (2002).
  • "Antitrust Decisions and Legislative Intent." 66 Missouri L. Rev. 725 (2001).
  • "Rethinking Deferential Review of Tax Court Decisions."  53 The Tax Lawyer 35 (1999).
  • "Reexamining Continuity of Shareholder Interest in Corporate Divisions." 18 Virginia Tax Review 473 (1999); abridged, Digest of Tax Articles 7 (Jan., 2000).
  • "Reexamining Continuity of Shareholder Interest in Corporate Reorganizations."  17 Virginia Tax Review 419 (1998); abridged, Digest of Tax Articles 27 (Apr., 1999).
  • "Section 304 and the Limits of Statutory Law."  16 Virginia Tax Review 455 (1997).
  • "Deferential Review of Tax Court Decisions: Dobson Revisited."  49 The Tax Lawyer 629 (1996).
  •  "Law, Facts, and Market Realities in Antitrust Cases After Brooke and Kodak."  49 SMU L. Rev. 1835 (1995).
  • "Taxation of Interstate Commerce: Quill, Allied Signal and a Proposal."  72 Nebraska L. Rev. 682 (1993).
  • "Recovery of Unconstitutional Taxes:  A New Approach."  12 Virginia Tax Review 167 (1992).
  • "Repeal of General Utilities and the Triple Taxation of Corporate  Income."  46 The Tax Lawyer 177 (1992).
  • "Closing the Open Transaction Loophole: Mandatory Installment Reporting."  10 Virginia Tax Review 311 (1990).
  • "State Taxation of Gross Receipts and the Negative Commerce Clause." 54 Missouri L. Rev. 555 (1989).
  • "Narrowing the Sherman Act Through an Extension of Colgate:  The Matsushita Case."  55 Tennessee L. Rev. 259 (1988).
  • "Exclusive Medical Service Contracts:  An Antitrust Minefield?" 32 Medical Trial Technique Quarterly 321 (1986).
  • "Vertical Price Fixing and the Contract Conundrum:  Beyond Monsanto."  54 Fordham L. Rev. 377 (Dec. 1985).
  • "The New Subchapter S Distribution Rules:  A Half-Step Forward But a Full-Step Back."  4 Virginia Tax Review 49 (1984), condensed and reprinted, CCH Federal Tax Articles 921 (1985).
  • "Justice Black and the Antitrust Laws."  27 The Antitrust Bulletin 389 (1982).
  • "State Taxation of Interstate Commerce:  Quiet Revolution or Much Ado About Nothing?"  38 Tax Law Review 127 (1982).
  • "Reexaming the Relationship Between Capital Gain and the Assignment of Income."  13 Indiana L. Rev. 463 (1980).
  • "The State Action Doctrine After Goldfarb and Cantor."  63 Iowa L. Rev. 367 (1977).
  • "Professional Corporations."  10 Wake Forest L. Rev. 691 (1974).
  • "Article I Status for the Tax Court."  35 Tax Lawyer 335 (1972).
  • "Treble Damage Antitrust Suits:  Admissibility of Prior Judgments Under Section 5 of the Clayton Act."  54 Iowa Law Review 434 (1968).
  • "Note." 51 Iowa L. Rev. 63 (1966).
  • "Comment." 51 Iowa Law Review 741 (1966). 
  • Chapter 11: "Deferred Payment Sales." Newman, Federal Income Taxation, Cases, Problems, and Materials (2d ed. West 2002).
  • Chapter 12: "Non-Recognition Transactions." Newman, Federal Income Taxation, Cases, Problems, and Materials (2d ed. West 2002).
  • Chapter 84E: "Tax Aspects of Real Estate and Real Estate Sales." Powell on Real Property, Matthew Bender & Co. (1996).
  • "Unconstitutional State Taxes: Is There a Painless Remedy?"  59 Tax Notes 1274 (1993).
  • Chapter 27:  "Taxation of Real Estate." Gaudio, 3 The American Law of Real Property 27-1 (Matthew Bender & Co., 1993).
  • Letters to the Editor:  Section 338 - Do We Need a Change?  A Response to Professor Yin."  Tax Notes 939 (Nov. 1987).
  • Chapter 9:  "Tax Considerations in Real Estate Transactions."  In North Carolina Real Property Practice Handbook 1985, 350.  Winston-Salem, N.C.:  Wake Forest School of Law, CLE (1985).
  • Chapter 10:  "Tax Aspects of Real Estate Transactions."  In North Carolina Real Property Handbook 1982, 348-377.  Winston-Salem, N.C.:  Wake Forest School of Law, CLE (1982).
  • "The Treble Damage Action Under Federal Law.  What Is Your Claim?.  The Rule of Reason."  In Part V of A Trial Practitioner's Guide to Antitrust Law 1980.  Raleigh, N.C.:  North Carolina Bar Foundation, CLE (1980).
  • "Educational Benefit Trusts -- Another View."  Taxes-The Tax Magazine 379 (July 1978). 
  • "Business Life Insurance for the Small Businessman."  The Professional Agent 26 (March 1978).
  • "HR-10 Plans, Subchapter "S" Corporations and Individual Retirement Accounts."  Part IX of Institute on Employee Retirement Income Security Act of 1974, Dec. 6, 1974.  Raleigh, N.C.:  North Carolina Bar Foundation CLE.
  • "Liabilities Under the Federal Securities Laws.  The Securities Act of 1933."  Part XI of Institute on Securities Law and Regulation, Jan.18-19, 1974.  Raleigh, N.C.:  North Carolina Bar Foundation CLE.
  • Book Reviews: 16 Wake Forest L. Rev. 665 (1980); American Journal of Legal History 188 (1990).
  • "Rule of Reason."  Presented at Institute on Antitrust, Jan. 18, 1980.  (Unpublished).  Raleigh, N.C.:  North Carolina Bar Foundation CLE.
  • "The 1976 Tax Reform Act."  Presented at Conference on the 1976 Tax Reform Act, Dec. 1976.  (Unpublished). Raleigh, N.C.:  North Carolina Bar Foundation CLE.