Faculty

Photo of Robert Keller

Robert Keller

Professor Emeritus of Law

Phone: (410) 706-7423
Fax: (410) 706-2184
E-mail:
rkeller @ law.umaryland.edu

Office: 450

BS, 1963, University of Pennsylvania
LLB, 1966, Harvard University


Biography | Selected Publications

Professor Keller joined the Maryland faculty in 1972. Prior to that time he was engaged as a tax specialist with a Philadelphia law firm. His Tax Policy Seminar reflects his special interest in the area of both federal and state tax reform. He has published in the areas of income and corporation taxation and federal and state tax policy.

Articles

Returning to Form: Untangling the Tax Jurisprudence of Bootstrap Acquisitions, 16 Virginia Tax Review, 557 (1997).

At A Loss: A Half Century of Confusion in the Tax Treatment of Transfers of Depreciated Property Between Related Parties, 44 Tax Lawyer, 445 (1991).

Revamping the Tax Treatment of Stock Redemptions: A Two-Transaction Approach, 20 Arizona State Law Journal, 989 (1988).

The Tax Effects of a Shareholder's Post-Incorporation Sale of Stock: A Reappraisal, 2 Tax Law Journal, 89 (1985).

The Taxation of Barter Transactions, 67 Minnesota Law Review 441 (1982).The Capitalization of Construction Costs: Expanding the Scope of Idaho Power, 62 Taxes, 618 (1984).

The Capitalization of Construction Costs: Expanding the Scope of Idaho Power, 62 Taxes 618 (1984).

The Tax Treatment of Interest-Free Loans: A Two-Transaction Approach, 1 Virginia Tax Review 241 (1981).

The Tax Consequences of Interest-Free Loans from Corporations to Shareholders and From Employers to Employees, 19 Boston College Law Review 231 (1978).

The Midstream Incorporation of a Cash Basis Taxpayer: An Update, 38 Maryland Law Review 480 (1979).

The Case for Highly Graduated Rates in State Income Taxes, 35 Maryland Law Review 617 (1976).



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