Articles
Shelter Check: Proactively Finding Tax Minimization Strategies via AI, 177 Tax Notes Federal, Dec. 12, 2022, at 1515 (with Nils Holzenberger & Benjamin Van Durme). [Full Text]
Improved Induction of Narrative Chains via Cross-Document Relations, Proceedings of the 11th Joint Conference on Lexical and Computational Semantics 208 (2022) (with Benjamin Van Durme) [Full Text]
AI for Tax Analogies and Code Renumbering, 170 Tax Notes Federal, Mar. 29, 2021, at 1997 (with Benjamin Van Durme). Demo available at http://taxanalogies.law.umaryland.edu/ [Full Text]
Contractual Tax Reform, 61 William & Mary Law Review 1537 (2020) (with Michael Abramowicz). [Full Text]
How the IRS Should Fight the COVID-19 Economic Crisis, Tax Notes Federal, Mar. 30, 2020, at 2067. [Full Text]
A Dataset for Statutory Reasoning in Tax Law Entailment and Question Answering, Proceedings of the 2020 Natural Legal Language Processing (NLLP) Workshop (2020) (with Nils Holzenberger and Benjamin Van Durme). [Full Text]
Crises and Tax, 67 Duke Law Journal 1155 (2018). [Full Text]
Explaining the Enigmatic Expulsion: Northwest Wholesale v. Pacific Stationery, 53 Willamette Law Review 335 (2017). [Full Text]
Just Compensation as Transfer Prices, 58 Arizona Law Review 1077 (2016). [Full Text]
Intellectual Property Law Solutions to Tax Avoidance, 62 UCLA Law Review 2 (2015). [Full Text]
Tax in the Cathedral: Property Rules, Liability Rules, and Tax, 99 Virginia Law Review 1169 (2013). [Full Text]
Twombly is the Logical Extension of the Mathews v. Eldridge Test to Discovery, 62 Florida Law Review 1 (2010). [Full Text]
Increased Market Power as a New Secondary Consideration in Patent Law, 58 American University Law Review 707 (2009). [Full Text]
Note, Profits as Commercial Success, 117 Yale Law Journal 642 (2008). [Full Text]
Note, Using Insurance Law and Policy to Interpret the Tax Codes Loss and Medical Expense Provisions, 26 Yale Law & Policy Review 309 (2007). [Full Text]