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

SCHOLARLY PAPERS

108

DOWNLOADS
Rank 2,161

SSRN RANKINGS

Top 2,161

in Total Papers Downloads

13,174

CITATIONS
Rank 15,871

SSRN RANKINGS

Top 15,871

in Total Papers Citations

22

Scholarly Papers (108)

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 2,072 (5,287)
Citation 1

Abstract:

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

2.

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 932 (18,633)
Citation 1

Abstract:

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

3.

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 596 (33,877)

Abstract:

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

4.

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 521 (15,320)
Citation 1

Abstract:

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

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 440 (50,700)

Abstract:

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.

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 381 (62,046)

Abstract:

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

7.

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 285 (82,793)

Abstract:

Humor, Taxation, Peter the Great

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 161 (156,249)

Abstract:

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 91 (242,567)

Abstract:

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

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 244 (97,148)

Abstract:

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.

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 231 (110,125)

Abstract:

Buffalo law, taxation

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 229 (96,750)

Abstract:

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

12.

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 213 (115,453)

Abstract:

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

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 209 (119,767)

Abstract:

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

14.

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 166 (138,706)

Abstract:

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

15.

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 158 (145,072)

Abstract:

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

16.

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 144 (155,324)

Abstract:

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

17.

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 129 (178,623)

Abstract:

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

18.

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 126 (176,586)

Abstract:

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

19.

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 117 (189,802)

Abstract:

Taxation

20.

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 112 (202,083)
Citation 1

Abstract:

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

21.

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 111 (188,616)
Citation 9

Abstract:

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

22.

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 111 (203,366)

Abstract:

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

23.

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 108 (204,719)

Abstract:

United States, Taxation, Tax Avoidance

24.

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 105 (211,427)
Citation 1

Abstract:

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

25.

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 101 (212,743)

Abstract:

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

26.

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 100 (200,788)

Abstract:

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

27.

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 99 (220,083)

Abstract:

28.

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 93 (207,375)

Abstract:

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

29.

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 88 (232,450)
Citation 1

Abstract:

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

30.

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 88 (193,388)

Abstract:

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

31.

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 88 (223,117)
Citation 3

Abstract:

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

32.

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 87 (207,375)

Abstract:

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

33.

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 85 (238,970)

Abstract:

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

34.

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 83 (245,924)

Abstract:

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

35.

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 82 (244,161)

Abstract:

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

36.

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 79 (247,637)

Abstract:

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)

37.

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 79 (247,637)
Citation 1

Abstract:

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

38.

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 77 (257,019)

Abstract:

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

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 76 (251,355)

Abstract:

Like-Kind Exchanges, IRC section 1031, Taxation

40.

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 73 (266,945)

Abstract:

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

41.

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 73 (264,796)

Abstract:

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

42.

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 71 (262,898)

Abstract:

Humor, Judge Posner, Judicial Attire

43.

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 70 (255,112)

Abstract:

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

44.

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 70 (264,796)

Abstract:

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

45.

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 70 (273,145)

Abstract:

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

46.

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 66 (279,588)

Abstract:

47.

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 63 (277,459)

Abstract:

Legal Scholarship, Professional Norms, Five Journal Rule

48.

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 63 (288,561)

Abstract:

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

49.

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 61 (290,942)

Abstract:

individual mandate, economic equivalence, tax incentives

50.

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 61 (293,268)

Abstract:

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

51.

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 57 (281,851)

Abstract:

52.

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 56 (300,479)

Abstract:

law faculty meetings, strategic planning, legal education, humor

53.

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 56 (281,851)

Abstract:

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

54.

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 55 (310,744)

Abstract:

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

55.

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 52 (313,361)

Abstract:

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

56.

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 50 (273,145)

Abstract:

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

57.

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 49 (318,820)

Abstract:

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

58.

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 49 (324,474)

Abstract:

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

59.

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 48 (316,056)

Abstract:

60.

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 46 (321,692)

Abstract:

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

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 46 (316,056)

Abstract:

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

62.

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 45 (339,304)

Abstract:

Humor

63.

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 43 (348,435)

Abstract:

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

64.

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 43 (348,435)

Abstract:

Taxation, Frontiers of Tax Reform

65.

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 42 (345,298)

Abstract:

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

66.

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 40 (345,298)
Citation 1

Abstract:

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

67.

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 39 (354,875)

Abstract:

American Indian Law, American Indian Nations, Secession

68.

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 39 (358,205)
Citation 1

Abstract:

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

69.

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 38 (358,205)

Abstract:

Judge Monroe G. McKay, American Indian Law, Separatism

70.

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 37 (368,468)
Citation 1

Abstract:

Humor, Buffalo Law Scholarship

71.

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 37 (260,961)

Abstract:

Humor, Legal Academic Career, Legal Education

72.

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 36 (364,917)

Abstract:

Tribal Sovereignty, United States Supreme Court, American Indian Law

73.

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 35 (354,875)

Abstract:

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

74.

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 35 (361,459)

Abstract:

Taxation, Meals and Lodging, IRC section 119

75.

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 33 (382,978)

Abstract:

Law Reviews, Legal Scholarship

76.

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 33 (379,207)

Abstract:

Humor, Legal Scholarship

77.

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 32 (386,803)

Abstract:

Law Reviews, Legal Scholarship, Professional Norms

78.

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 31 (379,207)

Abstract:

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

79.

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 31 (390,705)

Abstract:

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

80.

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 30 (390,705)

Abstract:

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?

81.

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 30 (390,705)

Abstract:

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

82.

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 28 (398,741)

Abstract:

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

83.

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 0 (483,245)

Abstract:

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

84.

(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 0 (313,361)

Abstract:

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

85.

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

Abstract:

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

86.

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

Abstract:

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

87.

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 0 (316,056)

Abstract:

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

88.

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 0 (421,225)

Abstract:

Origination Clause, Bill for raising Revenue

89.

The Harvard Law Review and the Iroquois Influence Thesis

6 British Journal of American Legal Studies (Forthcoming), Case Legal Studies Research Paper No. 2016-26
Number of pages: 23 Posted: 01 Aug 2016
Erik M. Jensen
Case Western Reserve University School of Law
Downloads 0 (159,504)

Abstract:

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

90.

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 0 (441,485)

Abstract:

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

91.

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 0 (321,692)

Abstract:

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

92.

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 0 (394,647)

Abstract:

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

93.

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

Abstract:

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

94.

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

Abstract:

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

95.

'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

Abstract:

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

96.

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

Abstract:

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

97.

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 0 (467,547)

Abstract:

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

98.

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

Abstract:

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

99.

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

Abstract:

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

100.

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

Abstract:

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

101.

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

Abstract:

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

102.

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

Abstract:

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

103.

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

Abstract:

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

104.

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

Abstract:

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

105.

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

Abstract:

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

106.

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

Abstract:

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

107.

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

Abstract:

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

108.

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

Abstract:

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