Daniel Goldberg

Professor of Law

Phone: (410) 706-3871 Fax: (410) 706-2184 Email: dgoldberg@law.umaryland.edu Office: 451

AB, 1968, University of Rochester
JD, 1971, Harvard University

Courses: Business Planning Seminar; Income Taxation; Taxation of Partnerships and Limited Liability Companies

Biography Publications

Biography

Professor Goldberg’s specialty is tax law. During his years on the faculty of the Law School, he has taught courses in income taxation, various aspects of business taxation (partnership and corporate), tax policy, international taxation and law and economics. He has received the Outstanding Teaching Award by vote of the senior class. Over the years, he has lectured at various programs for tax lawyers, including the New York University Institute on Federal Taxation.

Professor Goldberg’s research interests include tax policy issues, and he is the author of the book “The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform,” published by Oxford University Press. The book explains why the current income tax is fatally flawed and proposes a plan to replace it with a progressive consumption tax. He also has published several articles on aspects of the income tax/consumption tax choice as well as other tax policy issues in scholarly journals including the Tax Law Review, the Tax Lawyer, the Virginia Tax Review, and Tax Notes. Professor Goldberg’s research interests also extend to issues under the current income tax primarily related to business and real estate transactions, partnership taxation, and venture capital and has published several articles in law reviews in these areas as well.

While on the faculty of the Law School, Professor Goldberg has done consulting with law firms in Washington, D.C. and Baltimore, and has served as Professor in residence in the National Office of the Internal Revenue Service. Prior to joining the faculty in 1978, he practiced full time for law firms in New York and Washington, D.C. Most notably, he brings these experiences into the classroom and into his scholarly writing.

Professor Goldberg was a cum laude graduate of the Harvard Law School and a member of its Law Review. He graduated with High Honors from the University of Rochester, where he was elected to Phi Beta Kappa and was awarded the John Dows Mairs Prize for Excellence in Economics.

Publications

Books

The Death of the Income Tax (2013). [Abstract]

Editor, Federal Revenue Rulings on Corporate Acquisitions, Mergers, Divisions and Formations (1982).

Articles

Reimagining a U.S. Corporate Tax Increase as a Supplemental Subtraction VAT, Florida Tax Review (forthcoming 2023).

Partnership Revaluations: Book-ups Are Your Friends (Usually) - Planning with Revaluations and Their Interplay with Section 704(c), 74 Tax Lawyer 345 (2021). [Full Text]

The Target Method for Partnership Special Allocations and Why It Should Be Safe-Harbored, 69 Tax Lawyer 663 (2016), reprinted in PLI, 2017 Tax Partnership Practice Series: Course Materials for Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (2017, 2018, 2019). [Abstract]

E-VATAn Electronically Collected Progressive Consumption Tax, 128 Tax Notes 1351 (2010). [Full Text]

The Aches and Pains of Transition to a Consumption Tax: Can We Get There from Here?, 26 Virginia Tax Review 447 (2007). [Full Text]

E Tax: The Flat Tax as an Electronic Credit VAT, 108 Tax Notes 1168 (2005). [Full Text]

To Praise the AMT or to Bury It, 24 Virginia Tax Review 835 (2005). [Full Text]

The U.S. Consumption Tax: Evolution, Not Revolution, 57 Tax Lawyer 1 (2003), excerpts reprinted in Tax Policy: Readings and Materials (Philip Oliver, ed. 2d ed. 2003). [Full Text]

Choice of Entity for a Venture Capital Start-up: The Myth of Incorporation, 55 Tax Lawyer 923 (2002). [Full Text]

E-Tax: Fundamental Tax Reform and The Transition to a Currency - Free Economy, 20 Virginia Tax Review 1 (2000). [Full Text]

Government Precommitment to Tax Incentive Subsidies: The Impact of U.S. v. Winstar Corp. et. al. on Retroactive Tax Legislation, 14 American Journal of Tax Policy 1 (1997). [Full Text]

Nonrecourse Debt in Excess of Fair Market Value: The Confluence of Basis, Realization, Subchapter K and the Need for Consistency, 51 Tax Lawyer 41 (1997). [Full Text]

The Tax Treatment of Limited Liability Companies: Law in Search of Policy, 50 Business Lawyer 995 (1995). [Full Text]

Tax Subsidies: One Time vs. Periodic An Economic Analysis of the Tax Policy Alternatives, 49 Tax Law Review 305 (1994). [Full Text]

The Kingdom of Pal: A Parable of Tax Shelters and the Passive Activity Loss Rules, 51 Tax Notes 225 (1991) [Full Text]

Recent Approaches to the Trade or Business Requirement of Section 174: Unauthorized Snow Removal, 8 Virginia Tax Review 861-902 (1989). [Full Text]

The Passive Activity Loss Rules: Planning Considerations, Techniques, and a Foray Into Never-Never Land, 15 Journal of Real Estate Taxation 3 (1987). [Full Text]

Tax Planning for Interest after TRA 1984: Unstated Interest and Original Issue Discount,in 43rd Annual N.Y.U. Institute on Federal Taxation 1 (1985). [Full Text]

Interest Elements in Tax Planning, in N.Y.U. Tax Institute: 1983 Conference on Tax Planning for the Individual 129. [Full Text]

Fair Market Value in the Tax Law: Replacement Value or Liquidation Value, 60 Texas Law Review 833 (1982). [Full Text]

Open Transaction Treatment for Deferred Payment Sales After the Installment Sales Act of 1980, 34 Tax Lawyer 605 (1981). [Full Text]

Lifetime Gifts: A Quantitative Approach, 1980 The Tax Advisor 83. [Full Text]

Daniel Goldberg

Professor of Law

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