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Publications

 

Topic #1012, Unitary Business, on Thomson Reuters/Tax & Accounting Checkpoint Catalyst Library (2014)

Law Reviews and Peer Reviewed Published Research:

“Mud and Moonlight in Vermont: Unitary Business Lessons from AIG,” 84 State Tax Notes 679 (May 15, 2017).

“Receding Water’s Edge: State Efforts to Tax Corporations’ Foreign Tax Haven Income” (with Kathy Hurley), 78 State Tax Notes 403 (Nov. 2, 2015).

“Assignment of Income at the Ivory Tower:  Relaxing the Tax Treatment of Services Donated to Charities by Their Employees,”  40 Journal of College and University Law 1 (2014)

“Tagalong Tax Policy,” 69 State Tax Notes 617 (Sept. 2, 2013)

“Reevaluating the Intellectual Property Holding Company” (with Warren Newberry), 14 Management Accounting Quarterly 25 (Spring 2013)

“A GAAP Critic’s Guide to Corporate Income Taxes” 66 The Tax Lawyer 209 (2012) [Also presented at the American Taxation Association’s Midyear Meeting in New Orleans, LA in Feb. 2012]

“Nonprofits and the Sales and Use Tax,”  9 Florida Tax Review 1077 (2010)

“Anatomy of a State/Tribal Tax Dispute:  Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax,”  8 ATA Journal of Legal Tax Research 1 (2010) [Only the abstract for Anatomy of a State/Tribal Tax Dispute is available for free online] [Also presented at the American Taxation Association’s Midyear Meeting in Denver, CO in Feb. 2010]

“Internal Controls and Exempt Organization Executive Compensation Arrangements” (with Tom English), The Tax Adviser (April 2009)

“Taxing and Regulating College and University Endowment Income: The Literature’s Perspective,” 34 Journal of College and University Law 507 (2008) [Also presented at the American Taxation Association’s Midyear Meeting in Memphis, TN in Feb. 2008]

“Tax Planning Versus Business Strategy: The Rise and Fall of Entity Isolation in Sales and Use Taxes” 44 Idaho Law Review 63 (2007)

“The Challenges of Transparency in Corporate Tax Departments” (with Tom English), The CPA Journal (October 2007)

“Tax Issues in Indian Country: A Guide for Practitioners,” Journal of Taxation (May 2007) [Only the abstract for Tax Issues in Indian Country is available for free online]

“A Tax Primer for CPAs Volunteering at Nonprofits” (with Denise English), The Tax Adviser (March 2007) [Only the abstract for A Tax Primer for CPAs Volunteering at Nonprofits is available for free online]

“A Green Mountain Miracle and the Garden State Grab: Lessons from Vermont and New Jersey on State Corporate Tax Reform” (with Clint Kakstys) 60 The Tax Lawyer 351 (2007)

“Sarbanes-Oxley Section 404 and Mandatory E-Filing” (with Tom English), The CPA Journal (July 2006)

“A Coke, A Smile … and A Tax Bill? A Look at the Tax Treatment of Exclusive Provider Agreements in Higher Education,” 3 ATA Journal of Legal Tax Research 49 (2005) [Only the abstract for A Coke, A Smile … and A Tax Bill is available for free online]

“Double Taxation in Indian Country: Unpacking the Problem and Analyzing the Role of the Federal Government in Protecting Tribal Governmental Revenues,” 2 Pittsburgh Tax Review 93 (2005)

“Leaving Money on the Table(s): An Examination of Federal Income Tax Policy Towards Indian Tribes,” 6 Florida Tax Review 345 (2004); reprinted in Tax Notes Today (Jan. 13, 2005)

Other Publications:

Book Review: “Richard D. Pomp and Oliver Oldman, State and Local Taxation, Fifth Edition,” Journal of the American Taxation Association (Fall 2006)