David Herzig

Ernst & Young

710 Bausch and Lomb Pl

Rochester, NY 14604

United States

Valparaiso University Law School

Professor of Law

656 S. Greenwich St.

Valparaiso, IN 46383-6493

United States

http://www.valpo.edu/law

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 18,448

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Top 18,448

in Total Papers Downloads

3,913

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (20)

1.

Am I the Only Person Paying Taxes? The Largest Tax Loophole for the Rich - Exchange Funds

Michigan State Law Review, Forthcoming
Number of pages: 32 Posted: 10 Sep 2009 Last Revised: 22 Sep 2009
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 689 (53,435)

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Taxes, Tax Loophole, Exchange Funds, Swap Funds, Tax Free Diversification, Stocks, Capital Gains, Tax Policy, Tax Shelters, Investment Company, Foreign Investors Act, REIT, UPREIT, RIC, Section 721, Section 351, 351(e), 721(b)

2.

Elective Taxation on Inbound Real Estate Investment

University of Illinois Law Review, Vol. 2016, No. 3, 2016
Number of pages: 48 Posted: 18 Oct 2012 Last Revised: 01 Aug 2016
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 437 (93,907)

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FIRPTA, Tax, REIT, Blocker, RIC, FACTA, Withholding, Foreign Investment, U.S. real property, tax shelter, tax gap, indirect investment, 871, tax policy, tax loophole

3.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 400 (104,065)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

4.

Carried Interests: Can They Effectively be Taxed

Entrepreneurial Business Law Journal (Ohio State), Forthcoming
Number of pages: 41 Posted: 27 Aug 2009 Last Revised: 20 Oct 2009
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 366 (115,109)

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Tax, Carried Interest, Hedge Funds, deferred taxation, H.R. 2834, Code Section 710, Blackstone, Buffett, Rangle, Alternative Investment Vehicles

Exchange Funds: A Proposal for Regulations, Finally

Tax Notes, Vol. 135, p. 865 (May 14, 2012)
Number of pages: 8 Posted: 16 May 2012
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 161 (255,347)

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Tax, Exchange Funds, 351, 721, 368, New York State Bar, diversification, taxation, tax planning, stock

Exchange Funds: A Proposal for Regulations, Finally

Tax Notes, May 14, 2012, Valparaiso University Legal Studies Research Paper No. 12-07
Number of pages: 22 Posted: 20 Jun 2012
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 137 (290,898)

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tax, exchange funds, REIT, RIC, real estate investment funds, registered investment company, alternative investments, 351, 721, 368, tax planning, diversification, New York bar

6.

Fixing Distortions in Taxpayer Behavior: Optimal Tax Compliance Regarding Unknown Basis

Michigan State Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 11-08
Number of pages: 70 Posted: 10 Apr 2011
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 240 (178,142)

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Basis, Cohan, Tax, Underreporting, OID, Auerbach, mark-to-market, tax gap, norms, deterrent, record keeping

7.

DOMA and Diffusion Theory: Ending Animus Legislation Through a Rational Basis Approach

Akron Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 10-08
Number of pages: 73 Posted: 23 Sep 2010 Last Revised: 04 Nov 2010
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 203 (208,499)

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Sexuality and the Law, Constitutional Law, DOMA, Diffusion Theory, law and society

8.

Am I the Only Person Paying Taxes?: The Largest Tax Loophole for the Rich – Exchange Funds

Michigan State Law Review, Forthcoming, Valparaiso University Legal Studies Research Paper No. 10-01
Number of pages: 46 Posted: 06 Feb 2010 Last Revised: 18 Feb 2010
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 156 (261,507)

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banking and finance, legislation, partnerships, securities law, taxation, taxation-federal income, exchange funds

9.

Tax Exemption, Public Policy, and Discriminatory Fraternities

Virginia Tax Review, Forthcoming
Number of pages: 29 Posted: 22 Jul 2015
David Herzig, David Herzig and Samuel D. Brunson
Valparaiso University Law SchoolErnst & Young and Loyola University Chicago School of Law
Downloads 153 (265,553)

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income tax, tax-exempt, 501(c)(3), 501(c)(7), 501(i), fraternities, social clubs, bob jones university, disparate impact, public policy

10.

Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment

Mertens - Law of Federal Income Tax - Developments & Highlights, August 2014
Number of pages: 24 Posted: 26 Jan 2016 Last Revised: 09 Mar 2017
David Herzig, David Herzig, William Byrnes and Kris Odegard
Valparaiso University Law SchoolErnst & Young, Texas A&M University School of Law and Independent
Downloads 133 (296,373)

Abstract:

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11.

A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell

Indiana Law Journal, Vol. 92, No. 3, 2017
Number of pages: 46 Posted: 03 Feb 2017 Last Revised: 19 Jan 2018
Samuel D. Brunson, David Herzig and David Herzig
Loyola University Chicago School of Law and Valparaiso University Law SchoolErnst & Young
Downloads 110 (339,926)
Citation 1

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Obergefell, Bob Jones, Fundamental Public Policy, Safe Harbor, Strict Scrutiny, Civil Rights Act, Blacklist

12.

The Potential Distributive Effects of the Proposed Destination Based Cash Flow Tax (DBCFT)

Number of pages: 21 Posted: 04 May 2017 Last Revised: 05 May 2017
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 106 (348,526)

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corporate income tax, destination based cash flow tax, progressive, supernormal returns

13.

The Income Equality Case for Eliminating the Estate Tax

Southern California Law Review, Vol. 90, No. 1143, 2017, Valparaiso University Legal Studies Research Paper No. 18-1
Number of pages: 56 Posted: 30 Jan 2018
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 100 (362,197)

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tax, estate tax, 2038, 2036, estate planning, realization at death

14.

Let Prophets Be (Non) Profits

Wake Forest Law Review, Forthcoming
Number of pages: 60 Posted: 08 Sep 2017
David Herzig, David Herzig and Samuel D. Brunson
Valparaiso University Law SchoolErnst & Young and Loyola University Chicago School of Law
Downloads 93 (379,184)

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section 501(c)(3), tax exemption, federal income tax, subsidy, section 170, fundamental public policy, deductabilty, charitable donation

15.

Justice for All: Reimagining the Internal Revenue Service

Virginia Tax Review, Vol. 33, p. 101, 2013, Valparaiso University Legal Studies Research Paper No. 13-11
Number of pages: 57 Posted: 20 Oct 2013 Last Revised: 21 Oct 2013
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 88 (392,333)

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IRS, DOJ, DOMA, Nixon, Kennedy, agency power, Justice

16.

Marriage Pluralism: Taxing Marriage after Windsor

Cardozo Law Review, Vol. 36, No. 1, 2014
Number of pages: 52 Posted: 10 Apr 2014 Last Revised: 06 Dec 2014
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 86 (397,888)

Abstract:

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family law, taxation, windsor, doma, income

17.

A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell

Indiana Law Journal, Forthcoming, Valparaiso University Legal Studies Research Paper No. 17-1
Number of pages: 62 Posted: 28 Aug 2017
David Herzig, David Herzig and Samuel D. Brunson
Valparaiso University Law SchoolErnst & Young and Loyola University Chicago School of Law
Downloads 72 (440,103)

Abstract:

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tax, Obergefell, religious tax exemptions, public policy, tax-exempt organizations

18.

Examining the Gasoline Tax

Tax Notes, Vol. 139, No. 1291, 2013
Number of pages: 9 Posted: 19 Jun 2013
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 71 (443,436)

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Gasoline tax, infrastructure, carbon tax, environmental tax, tax

19.

Same-Sex Marriage and Estate Taxes: Why Windsor is Still at Issue

Tax Notes, Vol. 141, No. 1, 2013
Number of pages: 6 Posted: 15 Nov 2013
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 70 (446,817)

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Windsor, Rev. Rul. 2013-17, DOMA, same sex marriage, estate tax, gift tax, 2056, Chenoweth

20.

Justice for All: The IRS Reimagined

Number of pages: 52 Posted: 17 May 2013
David Herzig and David Herzig
Valparaiso University Law SchoolErnst & Young
Downloads 42 (561,889)

Abstract:

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IRS, DOJ, DOMA, Nixon, Kennedy, agency power, Justice