11075 East Boulevard
Cleveland, OH 44106-7148
United States
Case Western Reserve University School of Law
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in Total Papers Downloads
Law school attire, professor's attire, standard of dress
Student Athlete, Unrelated Business Income Tax, Taxation, Athletic Income, University
Patient Protection and Affordable Care Act of 2010, Individual Mandate, Minimum Essential Coverage, Health Insurance, Taxing Clause, Taxing Power, Commerce Clause, Direct Taxes, Capitation Taxes, Taxes on Incomes, Indirect Taxes, Apportionment, Penalty, Excise, Health Law, Constitutional Law
Length, Law Review Article, The Shortest Article in Law Review History, 50 J. Legal Educ. 156 (2000)
Indian country, reservations, American Indian law, taxation, tax liability, tribal sovereignty, Indian canons of construction, tribal corporations, infringement test, legal and economic incidence, federal preemption doctrine, tribal power to tax, federal plenary power
Taxing power, Origination Clause, Taxing Clause, Direct-Tax Clauses, Sixteenth Amendment, General Welfare Clause, National Federation of Independent Business v. Sebelius
NFIB v. Sebelius; King v. Burwel, Cheveron Deference, Taxing Power, Standing, Dormant Commerce Clause
taxation, Constitution, Dormant Commerce Clause, Origination Clause, Sixteenth Amendment, intergovernmental tax immunity
individual mandate, taxing power, Taxing Clause, Ronald Dworkin, constitutional law, Affordable Care Act
Humor, Taxation, Peter the Great
Iroquois influence thesis, Iroquois Great Law of Peace, Indian Civil Rights Act, Albany Congress, House Concurrent Resolution 331
Income, Sixteenth Amendment, Internal Revenue Code, Murphy v. Internal Revenue Service, Recovery Emotional Distress, Unapportioned Tax, Direct Tax, Gross Income, Personal Rights, Recovery of Basis
Tax, Sixteenth Amendment, Direct-tax, "taxes on incomes," Income Tax Cases, Hylton v. United States, Federalists-in-power, 1797 Revenue Act
But for Standard of Causation, Legal Malpractice, Lost Substantial Possibility of Recovery Standard
Buffalo law, taxation
legal education, law school graduates, international law, transactional practice, globalization, quasi-legal concepts
commas, punctuation, newspaper editing, New York Times Book Review
Law Firm Sullivan & Cromwell, A Law Unto Itself: The Untold Story of the Law Firm Sullivan & Cromwell, Nancy Lisagor, Frank Lipsius, Ethical Impropriety, Wall Street Law Firm
tax shelters, tax avoidance, Black & Decker, Cottage Savings, passive activity loss rules, economic substance doctrine, anti-abuse rules, disclosure of avoidance transactions, Circular 230
mark-to-market, realization, Sixteenth Amendment, income tax, Eisner v. Macomber, National Federation of Independent Business v. Sebelius, Pollock v. Farmers’ Loan & Trust Co.
Taxation, Constitutional Law, Direct-Tax, Uniformity Rule, Sixteenth Amendment, Consumption Taxes, Hylton v. United States, Pollock v. Farmers' Loan & Trust Company
Tufts v. Commissioner, Crane v. Commissioner, Property, Fair Market Value, Nonrecourse Liability, Purchaser’s Basis, Taxation
Prepositions, Constitutional law, Constitutional interpretation, Tonnage Clause, Patient Protection and Affordable Care Act of 2010, Taxes on Income, Income tax, Sixteenth Amendment
Sixteenth Amendment, taxes on incomes, direct taxes, apportionment, Hylton v. United States, Pollock v. Farmers' Loan & Trust, Eisner v. Macomber, National Federation of Independent Business v. Sebelius
Taxation, Sixteenth Amendment, Consumption Tax, Income Tax, Direct Tax
Patient Protection and Affordable Care Act, National Federation of Independent Business v. Sebelius, taxing power, indvidual mandate, direct taxes, capitations
Article III, Compensation Clause, Hatter, judicial independence, taxing power
United States, Taxation, Tax Avoidance
International Law, Force, Right V. Might: International Law and the Use of Force
Taxation, Bruce Ackerman, Sixteenth Amendment, Direct-Consumption Tax, Constitutional Law
Taxation
Wealth tax, Direct-tax apportionment rule, National Federation of Independent Business v. Sebelius, Pollock v. Farmers’ Loan & Trust Co., Sixteenth Amendment
Law Schools, Legal Education, S. Breckinridge Tushingham, Soso Law School, Association of American Law Schools
Gregory Schaaf, From the Great Law of Peace to the Constitution of the United States: A Revision of America’s Democratic Roots, Great Law of Peace, Constitution, Iroquois Confederacy
Like-Kind Exchanges, IRC section 1031, Taxation
Three-fifths rule, apportioning representatives, direct taxes, indirect taxes, slavery
Taxation, Tax Free, Like-Kind Exchanges, I.R.C. sec. 1031, Legal History
Taxation, AIG Bonuses, Troubled Asset Relief Program (TARP), Constitutional, Confiscatory Rate, Taxing Clause, Commerce Clause, Takings, 2009 H.R. 1586, 2009 S. 651
Book Review, Making America Work, Jonathan Barry Forman, Social Security, Taxation, Pensions, Health Care, Labor Markets, Government Reform
Polar Takers, Inc. v. City of Valdez, Tonnage Clause, Constitutional Law, Commerce, Import-Export Clause, Export Clause, Statutory Drafting
Indian Lands, Indian Gaming Regulatory Act of 1988, Newly Acquired Lands
variation of ideas, chief purpose of universities, higher education, university presidents, political correctness, academic discourse, William M. Bowen, Michael Schwartz, storehouse of ideas, universities under attack, corporatism
Taxation, John Grisham, The Firm (1991), Heroes, Tax Lawyers
IRC section 280E, marijuana businesses, Sixteenth Amendment, direct-tax apportionment rule, Flint v. Stone Tracy Co.
Critical Theory, Feminist Theory, Critical Race Theory, A Black Critique of the Internal Revenue Code, Beverly Moran, William Whitford, Sisters in Law, Gender and the Interpretation of Tax Statutes, Gwen Handelman, Taxation
American Indian Law, American Indian Nations, Secession
home office deduction, business deduction, bathroom, exclusive use, Bulas v Commissioner, IRC 280A
Moshe Shekel, Timing Rules – Income and Deductions, Taxation, United States, United Kingdom, Israel
Key words: Strunk & White, Elements of Style, grammar, writing, Death of a Pig
Humor, Legal Academic Career, Legal Education
Marrita Murphy v. IRS, 460 F.3d 79 (D.C. Cir.), Compensation – Loss of Personal Rights, Taxable Income, Taxation, Accession to Wealth, IRC 104(a)(2)
Association of American Law Schools, 2000 Annual Meeting of the AALS, Journal of Legal Education
Humor, Judge Posner, Judicial Attire
tax on income, income tax, Sixteenth Amendment, direct tax, apportioned tax, OASDI tax, capped tax, social security, constitutional law
Taxation, Deductions, United States v. Hughes Properties, United States v. General Dynamics Corp., Accrual-Basis
Professor John Tiley, Anti-avoidance doctrines (U.S.), Substance over form doctrine, Business purpose doctrine, Step transaction doctrine, Taxation, Aaronson Committee
marijuana businesses, Controlled Substances Act, IRC section 280E, Standing Akimbo LLC v. United States, San Jose Wellness v. Commissioner, Northern California Small Business Assistants, Inc. v, Commissioner, Pollock v. Farmers’ Loan & Trust Co., Eisner v. Macomber, Flint v. Stone Tracy Co., cost of
direct taxes, indirect taxes, apportionment, taxes on incomes, Sixteenth Amendment
Legal Scholarship, Professional Norms, Five Journal Rule
individual mandate, economic equivalence, tax incentives
Indian Country, Taxation, Investment, Multiple Tax Jurisdictions, Essential Governmental Function, American Indian law, Accelerated depreciation, Indian employment credit, Economic development
American Indians, Time, and the Law, United States Supreme Court, Measured Separatism, American Indian Law
IRC section 117(d); IRC section 127; tuition waivers; tuition reductions; scholarships; deductibility of education expenses; working condition fringes
Dred Scott v. Sanford, Justice Thurgood Marshall, Founding Fathers
fortune cookies, aphorisms
law faculty meetings, strategic planning, legal education, humor
Book Review: Law School: A Survivor's Guide, James D. Gordon III, Humor, Legal Education
commerce clause, foreign commerce clause, uniformity rule, direct-tax apportionment rule, export clause, Sixteenth Amendment, Moore v. United States, mandatory repatriation tax
Humor, True Tales for Trying Times: Legal Fables for Today, Bob Rains, Case Law can be funnier than comedy
Humor, Taxation, Business Gifts, Commissioner v. Duberstein, IRC section 274(b)
Humor
Book Review: The Empire Strikes Back: Outsiders and the Struggle Over Legal Education, Authur Austin, Legal Education, Critical Legal Theory, Traditional Legal Education
The Law Review, S. Scott Gaille, University of Chicago Law Review, Fiction
Hatter v. United States, Constitutional Law, Federal Judiciary, Social Security Taxes
Warbus v. Commissioner, IRC 7873, Indian Tribes, Taxation, American Indian Law
Tuition waivers, tuition reductions, scholarships, discount rates, valuation, fringe benefits, IRC section 117
Foreign Emoluments Clause, Presidential Compensation Clause, Ineligibility Clause, Office of Profit or Trust [under the United States], emolument, foreign State
Allstar Marketing Group, LLC v. United States, Tariffs, Snuggies, Blankets, Garments, Halloween Costumes, Tomatoes, Fruits, Vegetables, Beans, Seeds, Wool Underwear
Arthur Austin, Henry T. King, Jr., Morris Shanker, CWRU Law faculty, tributes
Taxation, United States v. Hughes Properties, United States v. General Dynamics, "All events" Test, Future Liabilities
Tribal Sovereignty, United States Supreme Court, American Indian Law
Taxation, Meals and Lodging, IRC section 119
Taxation, Frontiers of Tax Reform
Chickasaw Nation v. United States, Indian Gaming Regulatory Act, Indian Tribes, Taxation, Indian Canons of Construction
Humor, Buffalo Law Scholarship
Journal of Legal Education, Editing, Legal Education, Pedagogy, Legal Writing
direct taxes, indirect taxes, Pollock v. Farmers’ Loan & Trust, taxes on incomes, Sixteenth Amendment
Tufts v. Commissioner, Nonrecourse Liability, Property, John F. Coverdale, Text as Limit: A Plea for a Decent Respect for the Tax Code
Taxation, Sixteenth Amendment, Direct-Consumption Tax, Constitutional Law
Judge Monroe G. McKay, American Indian Law, Separatism
Taxation, Nonrecourse Liability, Calvin Johnson, Play Money Basis, When is Nonrecourse Liability a Valid Cost, The Unanswered Question in Tufts, What Was the Purchaser’s Basis?
Law Reviews, Legal Scholarship, Professional Norms
Humor, Legal Scholarship
Origination Clause, Bill for raising Revenue
Law Reviews, Legal Scholarship
Taxation, United States v. General Dynamics, Deductions, IRC section 461(h), IRC section 404, Employee Medical Expenses
Leon Gabinet, University of Chicago, Chicago Cubs, taxation, Dzieṅ dobry
Direct-tax apportionment rule, wealth tax, Hylton v. United States, Pollock v. Farmers’ Loan & Trust Co., NFIB v. Sebelius
Federal Taxation, Constitutional Law, Taxes, Imposts, Excises, Direct Taxes
Sixteenth Amendment, Nineteenth Amendment, Stupid
Judicial Attire, Judicial Robes, Irving Younger
Jonathan L. Entin; George W. Dent, Jr.
Baseball, neckties, Joe DiMaggio, Ted Williams, Bill Veeck, Connie Mack, Burt Shotton, Charles de Gaulle, Richard Nixon, J. Robert Oppenheimer
tribute, George W. Dent
tribute, Jonathan L. Entin
Adkins v. U.S., reasonable prospect of recovery, unknowability, deductibility of losses from pump-and-dump schemes
unrelated business income, unrelated business income tax (UBIT), college athletics, student athlete, National Collegiate Athletic Association, Fair Pay to Play Act
Feigh v. Commissioner, Medicaid waiver payments, earned income tax credit, child tax credit, IRS notices, deference
Wealth tax, direct tax, apportionment, indirect tax, Hylton v. United States, Pollock v. Farmers’ Loan & Trust Co., NFIB v. Sebelius
Origination Clause, bill for raising revenue, amendment
qualified tuition reduction, scholarship, Section 117(d), valuation
New York v. Mnuchin, SALT deduction, animus, Tenth Amendment, income tax
Section 1043, eligible person, permitted property, certificate of divestiture, conflict of interest
cap on deduction for state and local taxes, animus, intergovernmental tax immunity, Uniformity Clause, equal protection
Section 1043, conflicts of interest, Foreign Emoluments Clause, divesting assets
Capital asset, depreciation, property held for the production of income, property used in the trade or business, Section 1231 property
Notice 2014-58, Notice 2010-62, economic substance codification, Section 7701(o), transaction, similar rule of law, Section 6662(b)
King v. Burwell, Affordable Care Act, Chevron deference, Exchange established by the State, applicable taxpayer
Student athlete, taxation of college athletics, O’Bannon v. NCAA, National Collegiate Athletic Association
student athlete, unrelated business income tax (UBIT), National Labor Relations Board (NLRB), National Collegiate Athletic Association (NCAA), unrelated business, taxable activity
Rescission, Unwinding, Tax Avoidance, Revenue Ruling 80-58, Penn v. Robertson, Status Quo Ante
Realization Requirement, Sixteenth Amendment, Eisner v. Macomber, Pollock
individual mandate, National Federation of Business v. Sibelius, Affordable Care Act, taxing clause
Tempel v. Commissioner, CCA 201147024, sale of state tax credits, character of gain, capital asset, property
Dagres v. Commissioner, Tax Court decision, business bad debt, nonbusiness bad debt, investments
Tempel v. Commissioner, Tax Court decision, state income tax credits, capital gains
National Commission on Fiscal Responsibility and Reform, debt commission, tax reform, deficit reduction, economic substance doctrine
personal injury, physical injury, injury, tax regulation, IRC Section 104(a)(2)
economic substance doctrine, strict liability, taxation, statutory interpretation, investment
John Tiley, Tax, Tax Shelters, Tax Avoidance, Tax Attorneys, Professional Ethics - National Standard
