Erik M. Jensen

Case Western Reserve University School of Law

Coleman P. Burke Professor Emeritus of Law

11075 East Boulevard

Cleveland, OH 44106-7148

United States

  • Case Western Reserve University School of Law

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SCHOLARLY PAPERS

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Scholarly Papers (132)

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1.

Law School Attire: A Call for a Uniform Uniform Code

Oklahoma City University Law Review, Vol. 32, p. 419, 2007, Case Legal Studies Research Paper No. 07-30
Number of pages: 25 Posted: 11 Oct 2007 Last Revised: 09 Dec 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 2,226 (11,913)

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Law school attire, professor's attire, standard of dress

2.

Taxation, the Student Athlete, and the Professionalization of College Athletics

Utah Law Review, No. 1, pp. 35-58, 1987
Number of pages: 26 Posted: 11 Nov 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 1,207 (30,364)

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Student Athlete, Unrelated Business Income Tax, Taxation, Athletic Income, University

3.

The Individual Mandate and the Taxing Power

Tax Notes, Vol. 134, p. 97, 2012, Case Legal Studies Research Paper No. 2010-33
Number of pages: 25 Posted: 27 Sep 2010 Last Revised: 23 Jan 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 1,026 (38,311)

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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

4.

The Intellectual History of 'The Shortest Article in Law Review History'

Case Legal Studies Research Paper No. 08-29, 59 Case Western Reserve Law Review 445 (2009)
Number of pages: 7 Posted: 06 Oct 2008 Last Revised: 20 Apr 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 772 (56,678)

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Length, Law Review Article, The Shortest Article in Law Review History, 50 J. Legal Educ. 156 (2000)

5.

Taxation and Doing Business in Indian Country

Case Legal Studies Research Paper No. 07-7, Maine Law Review, Vol. 60, p. 1, 2008
Number of pages: 97 Posted: 06 Mar 2007 Last Revised: 05 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 505 (97,161)

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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

6.

Taxation and the Constitution: Recent Articles

Downloads 477 (104,138)

Taxation and the Constitution: Recent Articles

Tax Notes, Volume 151, Number 2, April 11, (2016), p.231, Case Legal Studies Research Paper No. 2016-19
Number of pages: 10 Posted: 01 Jun 2016 Last Revised: 16 Aug 2016
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 199 (260,316)

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Taxing power, Origination Clause, Taxing Clause, Direct-Tax Clauses, Sixteenth Amendment, General Welfare Clause, National Federation of Independent Business v. Sebelius

Taxation and the Constitution: Recent Articles

155 Tax Notes 1607 (2017), Case Legal Studies Research Paper No. 2017-15
Number of pages: 12 Posted: 14 Aug 2017
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 153 (327,884)

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NFIB v. Sebelius; King v. Burwel, Cheveron Deference, Taxing Power, Standing, Dormant Commerce Clause

Taxation and the Constitution: Recent Articles

Tax Notes, May 21, 2018, p. 1155, Case Legal Studies Research Paper No. 2018-13
Number of pages: 10 Posted: 30 Oct 2018
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 125 (385,050)

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taxation, Constitution, Dormant Commerce Clause, Origination Clause, Sixteenth Amendment, intergovernmental tax immunity

7.

Does the Taxing Clause Give Congress Unlimited Power?

Tax Notes, Vol. 135, 2012, Case Legal Studies Research Paper No. 2012-25
Number of pages: 4 Posted: 26 Jun 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 437 (115,403)

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individual mandate, taxing power, Taxing Clause, Ronald Dworkin, constitutional law, Affordable Care Act

8.

Taxation of Beards

Green Bag 2d, Vol. 6, p. 431, 2003, Tax Notes, Vol. 102, p. 153, 2004
Number of pages: 10 Posted: 13 Oct 2003 Last Revised: 26 Feb 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 373 (138,362)

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Humor, Taxation, Peter the Great

9.

Murphy v. Internal Revenue Service, the Meaning of 'Income,' and Sky-Is-Falling Tax Commentary

Case Western Reserve Law Review, Vol. 60, No. 3, p. 751, 2010, Case Legal Studies Research Paper No. 2010-5
Number of pages: 101 Posted: 20 Jan 2010 Last Revised: 29 Jan 2011
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 312 (167,793)

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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

10.

The Harvard Law Review and the Iroquois Influence Thesis

6 British Journal of American Legal Studies 225 (2017), Case Legal Studies Research Paper No. 2016-26
Number of pages: 17 Posted: 01 Aug 2016 Last Revised: 28 Feb 2018
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 311 (168,347)

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Iroquois influence thesis, Iroquois Great Law of Peace, Indian Civil Rights Act, Albany Congress, House Concurrent Resolution 331

11.

The Standard of Proof of Causation in Legal Malpractice Cases

Cornell Law Review, Vol. 63, p. 666, 1978
Number of pages: 18 Posted: 21 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 287 (183,098)

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But for Standard of Causation, Legal Malpractice, Lost Substantial Possibility of Recovery Standard

12.

Wheir's the Beef?: Buffalo Law and Taxation

New Mexico Law Review, Vol. 36, p. 517, 2006, Case Legal Studies Research Paper No. 06-24
Number of pages: 16 Posted: 30 Nov 2006
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 262 (200,711)
Citation 1

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Buffalo law, taxation

13.

The Case for a Flat-Earth Law School

Case Legal Studies Research Paper No. 07-22, Cardozo Journal of International and Comparative Law (JICL), Vol. 15, p.119, 2007
Number of pages: 9 Posted: 14 Jul 2007 Last Revised: 09 Dec 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 252 (208,625)

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legal education, law school graduates, international law, transactional practice, globalization, quasi-legal concepts

14.

A Comment on Commas

2012 Green Bag Almanac and Reader 559, Case Legal Studies Research Paper No. 2011-14
Number of pages: 5 Posted: 22 Jul 2011 Last Revised: 25 Apr 2014
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 251 (209,430)

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commas, punctuation, newspaper editing, New York Times Book Review

15.

Interpreting the Sixteenth Amendment (by Way of the Direct-Tax Clauses)

Constitutional Commentary, Vol. 21, p. 355, 2004, Case Legal Studies Research Paper No. 05-29
Number of pages: 47 Posted: 25 Aug 2005
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 245 (214,435)
Citation 1

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Tax, Sixteenth Amendment, Direct-tax, "taxes on incomes," Income Tax Cases, Hylton v. United States, Federalists-in-power, 1797 Revenue Act

16.

Book Review: A Law Unto Itself: The Untold Story of the Law Firm Sullivan & Cromwell

Columbia Business Law Review, Vol. 133, 1990
Number of pages: 32 Posted: 04 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 215 (243,000)

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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

17.

Prepositions in the Constitution

14 Green Bag 2d 163, Case Legal Studies Research Paper No. 2011-2
Number of pages: 8 Posted: 10 Jan 2011 Last Revised: 02 Mar 2011
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 202 (257,332)

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Prepositions, Constitutional law, Constitutional interpretation, Tonnage Clause, Patient Protection and Affordable Care Act of 2010, Taxes on Income, Income tax, Sixteenth Amendment

18.

Legislative and Regulatory Responses to Tax Avoidance: Explicating and Evaluating the Alternatives

St. Louis University Law Journal, Forthcoming, Case Legal Studies Research Paper No. 2012-14
Number of pages: 73 Posted: 22 May 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 201 (258,480)

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tax shelters, tax avoidance, Black & Decker, Cottage Savings, passive activity loss rules, economic substance doctrine, anti-abuse rules, disclosure of avoidance transactions, Circular 230

19.

The Apportionment of 'Direct Taxes': Are Consumption Taxes Constitutional?

Columbia Law Review, Vol. 97, p. 2334, 1997, State Tax Notes, Vol. 15, 1998, Tax Notes, Vol. 81, No. 611, 1998
Number of pages: 88 Posted: 04 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 190 (271,909)

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Taxation, Constitutional Law, Direct-Tax, Uniformity Rule, Sixteenth Amendment, Consumption Taxes, Hylton v. United States, Pollock v. Farmers' Loan & Trust Company

20.

The Constitutionality of a Mark-to-Market Taxing System

Tax Notes 1299 (June 16, 2014), Case Legal Studies Research Paper No. 2014-17
Number of pages: 4 Posted: 05 Jul 2014 Last Revised: 10 Jul 2014
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 185 (278,281)

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mark-to-market, realization, Sixteenth Amendment, income tax, Eisner v. Macomber, National Federation of Independent Business v. Sebelius, Pollock v. Farmers’ Loan & Trust Co.

21.

Post-NFIB: Does the Taxing Clause Give Congress Unlimited Power?

136 Tax Notes 1309 (2012), Case Legal Studies Research Paper No. 2012-31
Number of pages: 9 Posted: 17 Sep 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 172 (296,773)

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Patient Protection and Affordable Care Act, National Federation of Independent Business v. Sebelius, taxing power, indvidual mandate, direct taxes, capitations

22.

Did the Sixteenth Amendment Ever Matter? Does It Matter Today?

108 Northwestern University Law Review 799 (2014), Case Legal Studies Research Paper 2013-12
Number of pages: 27 Posted: 26 May 2013 Last Revised: 22 Oct 2014
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 165 (307,333)

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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

23.

The Taxing Power, the Sixteenth Amendment, and the Meaning of 'Incomes'

Arizona State Law Journal, Vol. 33, p. 1057, 2001, Tax Notes, Vol. 97, p. 99, 2002 (abridged version), Case Legal Studies Research
Number of pages: 102 Posted: 04 Oct 2002 Last Revised: 03 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 161 (313,818)
Citation 1

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Taxation, Sixteenth Amendment, Consumption Tax, Income Tax, Direct Tax

24.

Taxation, Compensation, and Judicial Independence

Case Western Reserve Law Review, Vol. 56, p. 965, 2006, Case Legal Studies Research Paper No. 06-21
Number of pages: 51 Posted: 01 Nov 2006
Jonathan L. Entin and Erik M. Jensen
Case Western Reserve University School of Law and Case Western Reserve University School of Law
Downloads 160 (315,469)

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Article III, Compensation Clause, Hatter, judicial independence, taxing power

25.

The Control of Avoidance: The United States Alternative

British Tax Review, 1998
Number of pages: 27 Posted: 06 Mar 2009
John Tiley and Erik M. Jensen
University of Cambridge - Faculty of Law and Case Western Reserve University School of Law
Downloads 155 (324,046)

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United States, Taxation, Tax Avoidance

26.

The Deduction of Future Liabilities by Accrual-Basis Taxpayers: Premature Accruals, the All Events Test, and Economic Performance

University of Florida Law Review, Vol. 37, p. 433, 1985
Number of pages: 49 Posted: 12 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 153 (327,573)

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Taxation

27.

Taxation and the Constitution: How to Read the Direct-Tax Clauses

The Journal of Law and Politics, Vol. 15, p. 689, 1999
Number of pages: 31 Posted: 11 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 149 (334,809)
Citation 2

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Taxation, Bruce Ackerman, Sixteenth Amendment, Direct-Consumption Tax, Constitutional Law

28.

An Unapportioned Wealth Tax Has Constitutional Problems

39 (1) ABA Tax Times (Nov. 2019), Case Legal Studies Research Paper No. 2019-17
Number of pages: 9 Posted: 03 Jan 2020
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 139 (353,751)

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Wealth tax, Direct-tax apportionment rule, National Federation of Independent Business v. Sebelius, Pollock v. Farmers’ Loan & Trust Co., Sixteenth Amendment

29.

The Unanswered Question in Tufts: What Was the Purchaser’s Basis?

Virginia Tax Review, Vol. 10, p. 455, 1991
Number of pages: 82 Posted: 30 Apr 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 138 (355,730)

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Tufts v. Commissioner, Crane v. Commissioner, Property, Fair Market Value, Nonrecourse Liability, Purchaser’s Basis, Taxation

30.

The Imaginary Connection between the Great Law of Peace and the United States Constitution: A Reply to Professor Schaaf

American Indian Law Review, Vol. 15, p. 25, 1991
Number of pages: 16 Posted: 10 Aug 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 137 (357,714)
Citation 1

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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

31.

Three-Fifths Clause -- Article I, Section 2, Clause 3

The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 67-68., Case Legal Studies Research Paper 2016-21
Number of pages: 5 Posted: 26 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 135 (361,816)

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Three-fifths rule, apportioning representatives, direct taxes, indirect taxes, slavery

32.

Would a Tax on AIG Bonus Recipients Really Be a Tax?

Tax Notes, Vol. 123, p. 1033, 2009, Case Legal Studies Research Paper No. 09-21
Number of pages: 8 Posted: 28 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 134 (363,862)

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Taxation, AIG Bonuses, Troubled Asset Relief Program (TARP), Constitutional, Confiscatory Rate, Taxing Clause, Commerce Clause, Takings, 2009 H.R. 1586, 2009 S. 651

33.

Quirky Constitutional Provisions Matter: The Tonnage Clause, Polar Tankers, and State Taxation of Commerce

George Mason Law Review, Vol. 18, 2011, Case Legal Studies Research Paper No. 2010-23
Number of pages: 51 Posted: 29 Jul 2010 Last Revised: 04 May 2011
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 133 (365,990)

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Polar Takers, Inc. v. City of Valdez, Tonnage Clause, Constitutional Law, Commerce, Import-Export Clause, Export Clause, Statutory Drafting

34.

Indian Gaming on Newly Acquired Lands

Washburn Law Journal, Vol. 47, p. 675, 2008, Case Legal Studies Research Paper No. 08-18
Number of pages: 24 Posted: 25 Jul 2008
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 128 (376,781)

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Indian Lands, Indian Gaming Regulatory Act of 1988, Newly Acquired Lands

35.

The Export Clause

6 Florida Tax Review 1 (2003), abstracted in 102 Tax Notes 1295 (2004)
Number of pages: 80 Posted: 22 Oct 2003 Last Revised: 05 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 128 (376,781)

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36.

Aside: The Heroic Nature of Tax Lawyers

University of Pennsylvania Law Review, Vol. 140, p. 367, 1991, Tax Notes, Vol. 54, p. 1557, 1992
Number of pages: 13 Posted: 19 Nov 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 124 (385,956)

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Taxation, John Grisham, The Firm (1991), Heroes, Tax Lawyers

37.

Book Review: Tax-Free Like-Kind Exchanges, by Bradley T. Borden

Tax Notes, Vol. 120, p. 479, 2008, Case Legal Studies Research Paper No. 08-23
Number of pages: 4 Posted: 01 Sep 2008
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 124 (385,956)

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Taxation, Tax Free, Like-Kind Exchanges, I.R.C. sec. 1031, Legal History

38.

Book Review: The Chief Purpose of Universities: Academic Discourse and the Diversity of Ideas, by William M. Bowen and Michael Schwartz

Cleveland State Law Review, Vol. 54 p. 393, 2006, Case Legal Studies Research Paper No. 7-08
Number of pages: 13 Posted: 07 Mar 2007 Last Revised: 05 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 123 (388,320)

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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

39.

The Uneasy Justification for Special Treatment of Like-Kind Exchanges

American Journal of Tax Policy, Vol. 4, p. 193, 1985
Number of pages: 25 Posted: 04 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 122 (390,688)

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Like-Kind Exchanges, IRC section 1031, Taxation

40.

Book Review: Right v. Might: International Law and the Use of Force

Vanderbilt Journal of Transnational Law, Vol. 22, p. 1249, 1989
Number of pages: 15 Posted: 04 May 2009 Last Revised: 30 Jun 2011
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 117 (402,770)

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International Law, Force, Right V. Might: International Law and the Use of Force

41.

Critical Theory and the Loneliness of the Tax Prof

North Carolina Law Review, Vol. 76, p. 1753, 1998
Number of pages: 20 Posted: 12 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 114 (410,501)

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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

42.

The Home Bathroom Deduction

Tax Notes, Vol. 133, p. 480, 2011, Case Legal Studies Research Paper No. 2011-30
Number of pages: 4 Posted: 03 Nov 2011 Last Revised: 09 Jan 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 112 (415,839)

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home office deduction, business deduction, bathroom, exclusive use, Bulas v Commissioner, IRC 280A

43.

Book Review: 'The Timing of Income Recognition in Tax Law and the Time Value of Money'

Columbia Journal of Tax Law, Vol. 1, p. 262, 2010, Case Legal Studies Research Paper No. 2010-21
Number of pages: 10 Posted: 29 May 2010
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 110 (421,300)

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Moshe Shekel, Timing Rules – Income and Deductions, Taxation, United States, United Kingdom, Israel

44.

The Receipt of Cash for Losses of Personal Rights

Tax Notes, p. 103, January 2010, Case Legal Studies Research Paper No. 2010-2
Number of pages: 5 Posted: 07 Jan 2010
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 108 (426,927)

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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)

45.

The Breck Trilogy: A Day in the Life of S. Breckinridge Tushingham, Tough on Scholarship, and Dean Breck

Denver University Law Review, Vol. 69, p. 231, 1992, Wayne Law Review, Vol. 39, 1993, Green Bag, 1999
Number of pages: 37 Posted: 26 Feb 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 106 (432,590)

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Humor, Legal Academic Career, Legal Education

46.

Under the Robes: A Judicial Right to Bare Arms (and Legs and ...)?

Green Bag, 2d, Vol. 12, p. 221, 2009, Case Legal Studies Research Paper No. 09-7
Number of pages: 8 Posted: 04 Mar 2009 Last Revised: 24 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 104 (438,551)

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Humor, Judge Posner, Judicial Attire

47.

A Tax or Not a Tax: That is the Question

Green Bag 2d, Vol. 14, p. 368, Summer 2011, Case Legal Studies Research Paper No. 2011-31
Number of pages: 5 Posted: 03 Nov 2011
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 102 (444,648)

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tax on income, income tax, Sixteenth Amendment, direct tax, apportioned tax, OASDI tax, capped tax, social security, constitutional law

48.

The Supreme Court and the Timing of Deductions for Accrual-Basis Taxpayers

Georgia Law Review, Vol. 22, p. 229, 1988
Number of pages: 55 Posted: 12 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 101 (447,776)

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Taxation, Deductions, United States v. Hughes Properties, United States v. General Dynamics Corp., Accrual-Basis

49.

Marijuana Businesses, Section 280E, and the Sixteenth Amendment

168 Tax Notes Federal 1643 (2020), 97 Tax Notes State 929 (2020), Case Legal Studies Research Paper No. 2020-13
Number of pages: 11 Posted: 19 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 100 (450,834)

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IRC section 280E, marijuana businesses, Sixteenth Amendment, direct-tax apportionment rule, Flint v. Stone Tracy Co.

50.

E. B. White Could Nod Too: Thoughts Occasioned by Reading 'Death of a Pig'

66 Journal of Legal Education 409 (Winter 2017), Case Legal Studies Research Paper No. 2016-31
Number of pages: 13 Posted: 27 Aug 2016 Last Revised: 22 Mar 2017
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 100 (450,834)

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Key words: Strunk & White, Elements of Style, grammar, writing, Death of a Pig

51.

Legal Education's 'Learned Society': Diversity, the Black Experience, and the Association of American Law Schools

Academic Questions, Spring 2001
Number of pages: 26 Posted: 21 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 100 (450,834)

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Association of American Law Schools, 2000 Annual Meeting of the AALS, Journal of Legal Education

52.

Book Review: Making America Work, by Jonathan Barry Forman

Pittsburgh Tax Review, Vol. 5, p. 165, 2008, Case Legal Studies Research Paper No. 08-19
Number of pages: 9 Posted: 07 Aug 2008
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 99 (453,763)

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Book Review, Making America Work, Jonathan Barry Forman, Social Security, Taxation, Pensions, Health Care, Labor Markets, Government Reform

53.

The Tiley Trilogy and US Anti-Avoidance Law

12 eJournal of Tax Research 74 (2014), Case Legal Studies Research Paper No. 2014-16
Number of pages: 14 Posted: 09 Jul 2014
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 97 (459,871)

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Professor John Tiley, Anti-avoidance doctrines (U.S.), Substance over form doctrine, Business purpose doctrine, Step transaction doctrine, Taxation, Aaronson Committee

54.

Commandeering, the Tenth Amendment, and the Federal Requisition Power: New York v. United States Revisited

Constitutional Commentary, Vol. 15, p. 353, 1998
Number of pages: 28 Posted: 03 Aug 1998 Last Revised: 23 Mar 2009
Erik M. Jensen and Jonathan L. Entin
Case Western Reserve University School of Law and Case Western Reserve University School of Law
Downloads 96 (463,055)

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55.

Direct Taxes – Article I, Section 9, Clause 4

The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 207-09., Case Legal Studies Research Paper No. 2016-23
Number of pages: 6 Posted: 26 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 93 (472,661)

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direct taxes, indirect taxes, apportionment, taxes on incomes, Sixteenth Amendment

56.

(Almost) President Breck

Case Legal Studies Research Paper No. 2017-14
Number of pages: 19 Posted: 13 Jun 2017
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 92 (475,986)

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Law Schools, Legal Education, S. Breckinridge Tushingham, Soso Law School, Association of American Law Schools

57.

Doing Business in Indian Country: Introduction to American Indian Law Concepts Affecting Taxation

Journal of Taxation of Investments, Vol. 20, p. 223, Spring 2003
Number of pages: 15 Posted: 28 Mar 2003 Last Revised: 05 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 91 (479,304)
Citation 1

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58.

The Law Review Manuscript Glut: The Need for Guidelines

Journal of Legal Education, Vol. 39, p. 383, 1989, Case Legal Studies Research
Number of pages: 6 Posted: 30 Apr 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 88 (489,282)

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Legal Scholarship, Professional Norms, Five Journal Rule

59.

The Individual Mandate and Tax Incentives

135 Tax Notes 879 (2012), Case Legal Studies Research Paper No. 2012-18
Number of pages: 4 Posted: 26 May 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 87 (492,691)

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individual mandate, economic equivalence, tax incentives

60.

Tax Issues Affecting Marijuana Businesses

Case Legal Studies Research Paper No. 2023-2, 67 South Dakota Law Review 465 (2022)
Number of pages: 18 Posted: 09 Feb 2023
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 84 (503,474)

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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

61.

Book Review: American Indians, Time, and the Law: Native Societies in a Modern Constitutional Democracy (Charles F. Wilkinson)

Case Western Reserve Law Review, Vol. 38, p. 318, 1987
Number of pages: 14 Posted: 06 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 84 (503,474)

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American Indians, Time, and the Law, United States Supreme Court, Measured Separatism, American Indian Law

62.

United States Senate Committee on Finance Hearing on Indian Governments and the Tax Code: Maximizing Tax Incentives for Economic Development (July 22, 2008) - Statement of Erik M. Jensen

S. Hrg. 110-1075 (starting at page 66), Case Legal Studies Research Paper No. 08-30
Number of pages: 9 Posted: 13 Oct 2008 Last Revised: 10 Oct 2010
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 83 (507,025)
Citation 3

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Indian Country, Taxation, Investment, Multiple Tax Jurisdictions, Essential Governmental Function, American Indian law, Accelerated depreciation, Indian employment credit, Economic development

63.

The Constitution Matters in Taxation, and Jensen's Response to Johnson's Response to Jensen's Response to Johnson's Response to Jensen (or is it the Other Way Around?)

Tax Notes, Vol. 100, No. 6, p. 821 and p. 841, August 11, 2003
Number of pages: 15 Posted: 08 Aug 2003 Last Revised: 10 Feb 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 82 (510,790)
Citation 2

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64.

Commentary: The Extraordinary Revival of Dred Scott

Washington University Law Quarterly, Vol. 66, No. 1, 1988
Number of pages: 12 Posted: 11 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 79 (522,120)

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Dred Scott v. Sanford, Justice Thurgood Marshall, Founding Fathers

65.

Planning for the Next Century or the Next Week, Whichever Comes First

Penn State Law Review Penn Statim, Vol. 117, p. 7, 2012 , Case Legal Studies Research Paper No. 2013-5
Number of pages: 10 Posted: 11 Feb 2013
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 77 (530,043)

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law faculty meetings, strategic planning, legal education, humor

66.

Taxation, Compensation, and Judicial Independence: Hatter v. United States and United States v. Hatter and the Taxation of Federal Judges

Tax Notes, Vol. 90, p. 1541, 2001; Tax Notes, Vol. 92, p. 673, 2001
Number of pages: 15 Posted: 06 Mar 2009 Last Revised: 23 Mar 2009
Jonathan L. Entin and Erik M. Jensen
Case Western Reserve University School of Law and Case Western Reserve University School of Law
Downloads 77 (530,043)

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Hatter v. United States, Constitutional Law, Federal Judiciary, Social Security Taxes

67.

Book Review: Law School: A Survivor's Guide

West Virginia Law Review, Vol. 96, p. 1191, 1994
Number of pages: 7 Posted: 13 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 75 (538,174)

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Book Review: Law School: A Survivor's Guide, James D. Gordon III, Humor, Legal Education

68.

American Indian Tribes and Secession

Tulsa Law Journal, Vol. 42, p. 385, 1993
Number of pages: 14 Posted: 04 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 74 (542,266)

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American Indian Law, American Indian Nations, Secession

69.

The Unwritten Article

Nova Law Review, Vol. 17, p. 785, 1993
Number of pages: 8 Posted: 11 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 74 (542,266)

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Humor

70.

Book Review, True Tales for Trying Times: Legal Fables for Today (Bob Rains)

10 Nevada Law Journal 181 (2009), Case Legal Studies Research Paper No. 09-12
Number of pages: 5 Posted: 03 Apr 2009 Last Revised: 08 May 2010
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 73 (546,335)

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Humor, True Tales for Trying Times: Legal Fables for Today, Bob Rains, Case Law can be funnier than comedy

71.

A Monologue on the Taxation of Business Gifts

Brigham Young University Law Review, Vol. 1992, p. 397, 1992
Number of pages: 17 Posted: 20 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 72 (550,546)

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Humor, Taxation, Business Gifts, Commissioner v. Duberstein, IRC section 274(b)

72.

Graduate Education and the Taxation of Tuition Reductions

158 Tax Notes 1187 (2018), Case Legal Studies Research Paper No. 2018-3
Number of pages: 15 Posted: 18 Apr 2018
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 70 (559,019)

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IRC section 117(d); IRC section 127; tuition waivers; tuition reductions; scholarships; deductibility of education expenses; working condition fringes

73.

Death by Bluebook, Book Review of 'the Law Review'

Roger Williams University Law Review, Vol. 9, p. 137, 2003
Number of pages: 7 Posted: 13 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 70 (559,019)

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The Law Review, S. Scott Gaille, University of Chicago Law Review, Fiction

74.

American Indian Law Meets the Internal Revenue Code: Warbus v. Commissioner

North Dakota Law Review, Vol. 74, p. 691, 1998, Tax Notes, Vol. 83, p. 105, 1999
Number of pages: 11 Posted: 28 Feb 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 68 (567,746)

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Warbus v. Commissioner, IRC 7873, Indian Tribes, Taxation, American Indian Law

75.

Book Review: The Empire Strikes Back: Outsiders and the Struggle Over Legal Education

Oklahoma Law Review, Vol. 52, p. 515, 1999
Number of pages: 8 Posted: 13 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 66 (576,733)

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Book Review: The Empire Strikes Back: Outsiders and the Struggle Over Legal Education, Authur Austin, Legal Education, Critical Legal Theory, Traditional Legal Education

76.

Valuing Tuition Waivers for Tax Purposes

45 Journal of College and University Law 289 (2020), Case Legal Studies Research Paper No. 2020-20
Number of pages: 8 Posted: 01 Oct 2020 Last Revised: 09 Nov 2020
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 64 (585,854)

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Tuition waivers, tuition reductions, scholarships, discount rates, valuation, fringe benefits, IRC section 117

77.

Three Case Western Reserve Giants: Arthur Austin, Henry King, and Morry Shanker

Case Western Reserve Law Review, Vol. 62, No. 1, p. 3, 2011, Case Legal Studies Research Paper No. 2012-23
Number of pages: 13 Posted: 14 Jun 2012 Last Revised: 25 Aug 2012
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 64 (585,854)

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Arthur Austin, Henry T. King, Jr., Morris Shanker, CWRU Law faculty, tributes

78.

Hughes Properties and General Dynamics: The Supreme Court, the All Events Test, and the 1984 Tax Act

32 Tax Notes, Vol. 32, p. 911, 1986
Number of pages: 8 Posted: 06 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 63 (590,392)

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Taxation, United States v. Hughes Properties, United States v. General Dynamics, "All events" Test, Future Liabilities

79.

The Foreign Emoluments Clause

10 Elon Law Review 73 (2018), Case Legal Studies Research Paper No. 2018-5
Number of pages: 53 Posted: 08 May 2018
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 62 (595,230)

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Foreign Emoluments Clause, Presidential Compensation Clause, Ineligibility Clause, Office of Profit or Trust [under the United States], emolument, foreign State

80.

The Tax Classification of Snuggies, Tomatoes, and Beans (Oh My!)

155 Tax Notes 851 (2017), Case Legal Studies Research Paper No. 2017-13
Number of pages: 7 Posted: 14 Jun 2017
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 61 (600,065)

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Allstar Marketing Group, LLC v. United States, Tariffs, Snuggies, Blankets, Garments, Halloween Costumes, Tomatoes, Fruits, Vegetables, Beans, Seeds, Wool Underwear

81.

Book Review: Frontiers of Tax Reform (ed. Michael Boskin)

Case Western Reserve Law Review, Vol. 47, p. 253, 1996
Number of pages: 11 Posted: 06 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 61 (600,065)

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Taxation, Frontiers of Tax Reform

82.

Commentary: Food for Thought and Thoughts about Food: Can Meals and Lodging Provided to Domestic Servants Be for the Convenience of the Employer?

Indiana Law Journal, Vol. 65, p. 639, 1990
Number of pages: 11 Posted: 06 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 59 (610,014)

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Taxation, Meals and Lodging, IRC section 119

83.

A Call for a New Buffalo Law Scholarship

University of Kansas Law Review, Vol. 38, p. 433, 1990
Number of pages: 7 Posted: 11 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 58 (615,209)

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Humor, Buffalo Law Scholarship

84.

Chickasaw Nation: Interpreting a Broken Statute

Tax Notes, Vol. 97, p. 1195, 2002, Exempt Organization Tax Review, Vol. 39, p. 37, 2003
Number of pages: 11 Posted: 29 Nov 2002 Last Revised: 26 Feb 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 58 (615,209)

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Chickasaw Nation v. United States, Indian Gaming Regulatory Act, Indian Tribes, Taxation, Indian Canons of Construction

85.

The Continuing Vitality of Tribal Sovereignty Under the Constitution and the End of (this Discussion of) Tribal Sovereignty

Montana Law Review, Vol. 60, p. 3, 1999, Montana Law Review, Vol. 60, p. 35, 1999
Number of pages: 19 Posted: 26 Aug 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 57 (620,300)

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Tribal Sovereignty, United States Supreme Court, American Indian Law

86.

Respect for Statutory Text versus 'Blithe Unconcern': A Reply to Professor Coverdale

Tulane Law Review, Vol. 72, p. 1749, 1998
Number of pages: 11 Posted: 20 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 56 (625,456)

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Tufts v. Commissioner, Nonrecourse Liability, Property, John F. Coverdale, Text as Limit: A Plea for a Decent Respect for the Tax Code

87.

Monroe G. McKay and American Indian Law: In Honor of Judge McKay's Tenth Anniversary on the Federal Bench

Brigham Young University Law Review, p. 1103, 1987
Number of pages: 55 Posted: 12 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 55 (630,730)

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Judge Monroe G. McKay, American Indian Law, Separatism

88.

Reflections on Editing a Journal for Law Teachers

Wyoming Law Review, Vol. 2, p. 119, 2002
Number of pages: 9 Posted: 10 Aug 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 54 (636,153)

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Journal of Legal Education, Editing, Legal Education, Pedagogy, Legal Writing

89.

Income Tax – Amendment Xvi

The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 524-26., Case Legal Studies Research Paper No. 2016-24
Number of pages: 6 Posted: 26 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 53 (641,652)

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direct taxes, indirect taxes, Pollock v. Farmers’ Loan & Trust, taxes on incomes, Sixteenth Amendment

90.

Performance Scholarship and the Internal Revenue Code

Houston Law Review, 1992
Number of pages: 6 Posted: 13 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 52 (647,213)

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Humor, Legal Scholarship

91.

Unapportioned Direct-Consumption Taxes and the Sixteenth Amendment

Tax Notes, Vol. 84, p. 1089, Aug. 16, 1999
Number of pages: 10 Posted: 11 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 51 (652,741)

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Taxation, Sixteenth Amendment, Direct-Consumption Tax, Constitutional Law

92.

Nonrecourse Liabilities and Real Costs: A Reply to Professor Johnson

Virginia Tax Review, Vol. 11, p. 643, 1992, Case Legal Studies Research
Number of pages: 10 Posted: 06 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 50 (658,271)

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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?

93.

Law Review Correspondence: Better Read than Dead? And Commentary Redux

Connecticut Law Review, Vol. 24, p. 159, 1991, Connecticut Law Review, Vol. 24, p. 207, 1991
Number of pages: 17 Posted: 05 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 49 (663,973)

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Law Reviews, Legal Scholarship

94.

Aphorism Cookies

Mississippi College Law Review (2019, Forthcoming), Case Legal Studies Research Paper No. 218-12
Number of pages: 6 Posted: 30 Oct 2018
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 48 (669,861)

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fortune cookies, aphorisms

95.

Law Reviews and Academic Debate

Washington Law Review, Vol. 77, p. 769, 2002
Number of pages: 7 Posted: 04 May 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 48 (669,861)

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Law Reviews, Legal Scholarship, Professional Norms

96.

Origination Clause – Article I, Section 7, Clause 1

The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 107-08., Case Legal Studies Research Paper No. 2016-22
Number of pages: 5 Posted: 17 Aug 2016
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 47 (675,953)

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Origination Clause, Bill for raising Revenue

97.

The Supreme Court's Misleading Footnote in General Dynamics

Tax Notes, Vol. 41, p. 665, 1988
Number of pages: 11 Posted: 07 Mar 2009
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 45 (688,292)

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Taxation, United States v. General Dynamics, Deductions, IRC section 461(h), IRC section 404, Employee Medical Expenses

98.

Tribute to Professor Leon Gabinet

65 Case Western Reserve Law Review 4 (2014), Case Legal Studies Research Paper No. 2016-18
Number of pages: 11 Posted: 01 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 33 (771,251)

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Leon Gabinet, University of Chicago, Chicago Cubs, taxation, Dzieṅ dobry

99.

Letter to the Editor: Provisions in the Constitution Matter: A Reply to Professor Johnson

165 Tax Notes Federal 1829 (2019), Case Legal Studies Research Paper No. 2020-19
Number of pages: 6 Posted: 31 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 30 (794,713)

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Direct-tax apportionment rule, wealth tax, Hylton v. United States, Pollock v. Farmers’ Loan & Trust Co., NFIB v. Sebelius

100.

The Power to Tax

Chapter 1 in The Powers of the U.S. Congress: Where Constitutional Authority Begins and Ends, (Eds.) Brien Hallett, ABC-CLIO (October 3, 2016), ISBN: 978-1440843235, Case Legal Studies Research Paper No. 2017-23
Number of pages: 16 Posted: 17 Nov 2017
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 27 (819,140)

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Federal Taxation, Constitutional Law, Taxes, Imposts, Excises, Direct Taxes

101.

Nineteenth-Century Sixteenth Amendments Jurisprudence and Sixteenth-Century Nineteenth Amendment Jurisprudence

3 The Green Bag, 2d, 241 (2000), 4 The Green Bag 2nd, 465 (2001), Case Legal Studies Research Paper No. 2000
Number of pages: 3 Posted: 09 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 24 (845,027)

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Sixteenth Amendment, Nineteenth Amendment, Stupid

102.

Judicial Attire: An Alteration to ‘Under the Robes'

Minnesota Law Review De Nova (October 2, 2019), Case Legal Studies Research Paper No. 2019
Number of pages: 6 Posted: 09 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 18 (901,027)

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Judicial Attire, Judicial Robes, Irving Younger

103.

Ties in Baseball (and Beyond)

Baseball Research Journal, Fall 2018, at 120, Case Legal Studies Research Paper No. 2019-6
Number of pages: 14 Posted: 05 Apr 2019
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 14 (940,552)

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Baseball, neckties, Joe DiMaggio, Ted Williams, Bill Veeck, Connie Mack, Burt Shotton, Charles de Gaulle, Richard Nixon, J. Robert Oppenheimer

104.

Tributes to Two Case Western Reserve University Eminences: Jonathan Entin and George Dent

67 Case Western Reserve Law Review 1012 (2017) 68 Case Western Reserve Law Review 8 (2017), Case Legal Studies Research Paper No. 2017
Number of pages: 18 Posted: 29 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 12 (960,429)

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Jonathan L. Entin; George W. Dent, Jr.

105.

Tribute to Professor George W. Dent

Case Legal Studies Research Paper No. 2017, 68 Case W. Res. L. Rev. 8 (2017)
Number of pages: 11 Posted: 05 Feb 2021
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 6 (1,013,673)

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tribute, George W. Dent

106.

Tribute to Professor Jonathan L. Entin

Case Legal Studies Research Paper No. 2017, 67 Case W. Res. L. Rev. 1012 (2017)
Number of pages: 8 Posted: 05 Feb 2021
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 5 (1,021,066)

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tribute, Jonathan L. Entin

107.

When Is an Investment Loss Deductible? Adkins v. United States Provides Taxpayer-Friendly Guidance,

Journal of Taxation of Investments, Fall 2020, at 83 , Case Legal Studies Research Paper No. 2020-18
Posted: 22 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law

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Adkins v. U.S., reasonable prospect of recovery, unknowability, deductibility of losses from pump-and-dump schemes

108.

College Athletics and the Tax on Unrelated Business Income: Will ‘Student Athletes’ Still Be Students After the NCAA Changes Its Rules?

Journal of Taxation of Investments, Winter 2020, at 59 , Case Legal Studies Research Paper No. 2020-17
Posted: 22 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law

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unrelated business income, unrelated business income tax (UBIT), college athletics, student athlete, National Collegiate Athletic Association, Fair Pay to Play Act

109.

The IRS Can’t Use a Notice to Change Statutory Meaning in an Anti-Taxpayer Way: Feigh v. Commissioner

Journal of Taxation of Investments, Fall 2019, at 75 , Case Legal Studies Research Paper No. 2020-16
Posted: 22 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law

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Feigh v. Commissioner, Medicaid waiver payments, earned income tax credit, child tax credit, IRS notices, deference

110.

Is a Tax on Wealth Constitutional?

Journal of Taxation of Investments, Spring 2019, at 79, Case Legal Studies Research Paper No. 2020-15
Posted: 22 Oct 2020
Erik M. Jensen
Case Western Reserve University School of Law

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Wealth tax, direct tax, apportionment, indirect tax, Hylton v. United States, Pollock v. Farmers’ Loan & Trust Co., NFIB v. Sebelius

111.

The Origination Clause and the Validity of Taxing Statutes

Journal of Taxation of Investments, Winter 2018, at 61, Case Legal Studies Research Paper No. 2019-5
Posted: 20 Feb 2019
Erik M. Jensen
Case Western Reserve University School of Law

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Origination Clause, bill for raising revenue, amendment

112.

If a Tuition Reduction is Taxable, What’s the Measure of Income?

Journal of Taxation of Investments, Summer 2018, at 63, Case Legal Studies Research Paper No. 2019-4
Posted: 20 Feb 2019
Erik M. Jensen
Case Western Reserve University School of Law

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qualified tuition reduction, scholarship, Section 117(d), valuation

113.

Four States Challenge the Cap on SALT Deductions

Journal of Taxation of Investments, Fall 2018, at 51, Case Legal Studies Research Paper No. 2019-3
Posted: 20 Feb 2019
Erik M. Jensen
Case Western Reserve University School of Law

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New York v. Mnuchin, SALT deduction, animus, Tenth Amendment, income tax

114.

Update on Section 1043: Deferral of Gain on Sale of Assets to Satisfy Conflict-of-Interest Rules

Journal Taxation of Investments, Winter 2018, at 53, Case Legal Studies Research Paper No. 2018-3
Posted: 18 Apr 2018
Erik M. Jensen
Case Western Reserve University School of Law

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Section 1043, eligible person, permitted property, certificate of divestiture, conflict of interest

115.

Is Capping the Deduction for State and Local Taxes Constitutional?

Journal Taxation of Investments, Spring 2018, at 27, Case Legal Studies Research Paper No. 2018-2
Posted: 18 Apr 2018
Erik M. Jensen
Case Western Reserve University School of Law

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cap on deduction for state and local taxes, animus, intergovernmental tax immunity, Uniformity Clause, equal protection

116.

Are Recoveries for Losses Taxable? The Commissioner's Nonacquiescence in Cosentino Muddies the Waters

35(1) Journal of Taxation of Investments 47 (2017), Case Legal Studies Research Paper No. 2017-8
Posted: 27 May 2017
Erik M. Jensen
Case Western Reserve University School of Law

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Section 1043, conflicts of interest, Foreign Emoluments Clause, divesting assets

117.

Sales of Property to Comply with Conflict-of-Interest Requirements: Section 1043 Assumes New Significance

34(3) Journal of Taxation of Investments 3 (2017), Case Legal Studies Research Paper No. 2017-8
Posted: 27 May 2017
Erik M. Jensen
Case Western Reserve University School of Law

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Section 1043, conflicts of interest, Foreign Emoluments Clause, divesting assets

118.

Capital Assets: A Guide for the Novice, with Tips for the Experienced

33 (4) Journal Taxation of Investments 47 (2016), Case Legal Studies Research Paper No. 2016-20
Posted: 22 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law

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Capital asset, depreciation, property held for the production of income, property used in the trade or business, Section 1231 property

119.

Sometimes Unguided (or Maybe Misguided) Economic Substance Guidance

Journal of Taxation of Investments, Winter 2015, at 27, Case Legal Studies Research Paper No. 2016-17
Posted: 01 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law

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Notice 2014-58, Notice 2010-62, economic substance codification, Section 7701(o), transaction, similar rule of law, Section 6662(b)

120.

King v. Burwell, the Affordable Care Act, and Deference to Administrative Interpretations of the Internal Revenue Code

Journal of Taxation of Investments, Fall 2015, at 29, Case Legal Studies Research Paper No. 2016-16
Posted: 01 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law

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King v. Burwell, Affordable Care Act, Chevron deference, Exchange established by the State, applicable taxpayer

121.

'Student' Athletes Revisited

Journal of Taxation of Investments, Fall 2014, at 43., Case Legal Studies Research Paper No. 2016-15
Posted: 01 Jun 2016
Erik M. Jensen
Case Western Reserve University School of Law

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Student athlete, taxation of college athletics, O’Bannon v. NCAA, National Collegiate Athletic Association

122.

Taking the Student Out of Student Athlete: College Sports and the Unrelated Business Income Tax

Journal Taxation of Investments, Forthcoming, Case Legal Studies Research Paper No. 2014-20
Posted: 24 Jul 2014
Erik M. Jensen
Case Western Reserve University School of Law

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student athlete, unrelated business income tax (UBIT), National Labor Relations Board (NLRB), National Collegiate Athletic Association (NCAA), unrelated business, taxable activity

123.

Back to the Future with Rescission Decisions: Impact of IRS Decision to Issue No New Guidance

Journal Taxation of Investments, Winter 2014, at 21, Case Legal Studies Research Paper No. 2014-03
Posted: 24 Jan 2014
Erik M. Jensen
Case Western Reserve University School of Law

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Rescission, Unwinding, Tax Avoidance, Revenue Ruling 80-58, Penn v. Robertson, Status Quo Ante

124.

A Question Important to Investors (Whether They Realize it or Not): Is Realization a Constitutional Requirement for Income Taxation?

Journal of Taxation of Investments, Fall 2013, at 19, Case Legal Studies Research Paper 2014-02
Posted: 24 Jan 2014
Erik M. Jensen
Case Western Reserve University School of Law

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Realization Requirement, Sixteenth Amendment, Eisner v. Macomber, Pollock

125.

The Individual Mandate, Taxation, and the Constitution

Journal Taxation of Investments, p. 31, Fall 2012, Case Legal Studies Research Paper No. 2013-4
Posted: 04 Feb 2013
Erik M. Jensen
Case Western Reserve University School of Law

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individual mandate, National Federation of Business v. Sibelius, Affordable Care Act, taxing clause

126.

The Sale of Tax Credits Revisited: A CCA Consecrates (Most of) Tempel

Journal Taxation of Investments, Spring 2012, at 59, Case Legal Studies Research Paper No. 2012-15
Posted: 22 May 2012
Erik M. Jensen
Case Western Reserve University School of Law

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Tempel v. Commissioner, CCA 201147024, sale of state tax credits, character of gain, capital asset, property

127.

Business vs Non-Business Bad Debts: Dagres vs Commissioner Presents New Variations on an Old Theme

Journal Taxation of Investments, Vol, 73, Winter 2012, Case Legal Studies Research Paper No. 2011-28
Posted: 03 Nov 2011 Last Revised: 25 Jan 2012
Erik M. Jensen
Case Western Reserve University School of Law

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Dagres v. Commissioner, Tax Court decision, business bad debt, nonbusiness bad debt, investments

128.

The Sale of State Tax Credits: A Tax Court Decision Isn’t a Tempel of Doom

Journal Taxation of Investments. Vol. 91, Summer 2011, Case Legal Studies Research Paper No. 2011-26
Posted: 31 Oct 2011
Erik M. Jensen
Case Western Reserve University School of Law

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Tempel v. Commissioner, Tax Court decision, state income tax credits, capital gains

129.

The More Things Change – Much Talk of Reform, but are Real Results Likely?

Journal of Taxation of Investments, p. 89, Spring 2011 , Case Legal Studies Research Paper No. 2011-25
Posted: 07 Oct 2011 Last Revised: 15 Oct 2011
Erik M. Jensen
Case Western Reserve University School of Law

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National Commission on Fiscal Responsibility and Reform, debt commission, tax reform, deficit reduction, economic substance doctrine

130.

Parsing the Meaning of ‘Personal Injuries’ Under Section 104(a)(2)

Journal of Taxation of Investments, p. 92, Winter 2010, Case Legal Studies Research Paper No. 2011-20
Posted: 02 Sep 2011 Last Revised: 05 Sep 2011
Erik M. Jensen
Case Western Reserve University School of Law

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personal injury, physical injury, injury, tax regulation, IRC Section 104(a)(2)

131.

Codification of the Economic Substance Doctrine

Journal of Taxation of Investments, p. 87, Winter 2011, Case Legal Studies Research Paper No. 2011-19
Posted: 02 Sep 2011 Last Revised: 05 Sep 2011
Erik M. Jensen
Case Western Reserve University School of Law

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economic substance doctrine, strict liability, taxation, statutory interpretation, investment

132.

The US Legislative and Regulatory Approach to Tax Avoidance

COMPARATIVE PERSPECTIVES ON REVENUE LAW: ESSAYS IN HONOUR OF JOHN TILEY, John Avery Jones et al., eds., p. 99, Cambridge University Press, 2008, Case Legal Studies Research Paper No. 08-17
Posted: 24 Jul 2008
Erik M. Jensen
Case Western Reserve University School of Law

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John Tiley, Tax, Tax Shelters, Tax Avoidance, Tax Attorneys, Professional Ethics - National Standard