Books
Federal Income Tax: A Contemporary Approach (3d ed. 2018) (with Samuel Donaldson). [Abstract]
Principles of Federal Income Taxation (8th ed. 2017) (with Samuel Donaldson). [Abstract]
Federal Income Tax: A Contemporary Approach (2d ed. 2014) (with Samuel Donaldson). [Abstract]
Problems in Tax Ethics (2009) (with Richard Lavoie and Richard E. Trogolo). [Abstract]
Principles of Federal Income Taxation (7th ed. 2005) (with Daniel Q. Posin Jr.). [Abstract]
Articles
Citizens United and Taxable Entities: Will Taxable Entities be the New Stealth Dark Money Campaign Organizations?, 49 Valparaiso University Law Review 583 (2015). [Full Text]
The Internal Revenue Service and a Crisis of Confidence: A New Regulatory Approach for a New Era, 16 Florida Tax Review 429 (2014). [Full Text]
The 2013 IRS Crisis: Where Do We Go From Here?, 142 Tax Notes 1120 (2014). [Full Text]
Campaign Disclosure and Tax-Exempt Entities: A Quick Repair to the Regulatory Plumbing, 10 Election Law Journal 427 (2011). [Full Text]
Congress Should Not Lower the Standard for Tax Return Preparers, 120 Tax Notes 471 (2008). [Full Text]
Political Advocacy and Taxable Entities: Are They the Next "Loophole"?, 6 First Amendment Law Review 41 (2007). [Full Text]
Political Campaigning by Churches and Charities: Hazardous for 501(c)(3)s, Dangerous for Democracy, 95 Georgetown Law Journal 1313 (2007). [Full Text]
Taxpayer Standing and DaimlerChrysler v. Cuno: Where Do We Go from Here?, 110 Tax Notes 863 (2006) (with Kristin Hickman). [Full Text]
Investing in Our Children: A Not So Radical Proposal, 73 University of Cincinnati Law Review 457 (2004). [Full Text]
Regulate, Don't Eliminate, 527s, 46 The Exempt Organization Tax Review 31 (2004) (with Edward B. Foley). [Full Text]
Tax Code Section 527 Groups Not an End-Run Around McCain-Feingold, 72 U.S. Law Week 2403 (2004) (with Edward B. Foley). [Full Text]
Anonymous Speech and Section 527 of the Internal Revenue Code, 37 Georgia Law Review 611 (2003). [Full Text]
Campaign Finance Disclosure and Section 527 of the Code: A Look at the District Court's Opinion in National Federation of Republican Assemblies, 38 The Exempt Organization Tax Review 43 (2002), reprinted in 97 Tax Notes 407 (2002). [Full Text]
Less Is More: A Move Toward Sanity in the Budget Process, 16 Saint Louis University Public Law Review 115 (1996). [Full Text]
The Balanced Budget Amendment: Will Judges Become Accountants? A Look at State Experiences, 12 Journal of Law & Politics 153 (1996). [Full Text]
Note, The Tax Court Revisits the Golsen Rule: Lardas v. Commissioner, 47 Tax Lawyer 559 (1994). [Full Text]