Timothy M. Todd

Liberty University - School of Law

1971 University Boulevard

Lynchburg, VA 24515

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 15,914

SSRN RANKINGS

Top 15,914

in Total Papers Downloads

5,965

SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (19)

1.

The Tax Lifecycle of a Single-Member LLC

This article first appeared in the Virginia Tax Review. 36 Va. Tax Rev. 323 (2017)
Number of pages: 47 Posted: 22 Dec 2017 Last Revised: 02 Dec 2019
Philip Manns and Timothy M. Todd
Liberty University - School of Law and Liberty University - School of Law
Downloads 1,571 (22,730)

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tax, LLC, SMLLC, single-member, business tax, Pierre, gift, transfer tax, gift tax, estate tax income tax, business planning

2.

Multiple-Entity Planning to Reduce Self-Employment Taxes: Recent Cases Demonstrate the Pitfalls and How to Avoid Them

Journal of Tax Practice and Procedure, Vol. 13, No. 2, p. 31, 2011
Number of pages: 7 Posted: 01 Jun 2011 Last Revised: 11 Jun 2011
Timothy M. Todd
Liberty University - School of Law
Downloads 1,067 (40,008)

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tax, law, S corporation, pass through, subchapter S, accounting, tax planning, income tax, C corporation, limited liability company, LLC

3.

The Front Door Opens Wide for the Backdoor Roth IRA

Tax Notes, Vol. 155, No. 9, 2017
Number of pages: 8 Posted: 05 Jul 2017 Last Revised: 02 Dec 2019
Philip Manns and Timothy M. Todd
Liberty University - School of Law and Liberty University - School of Law
Downloads 870 (53,179)

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tax, IRA, Roth, Roth IRA, tax planning, retirement planning, substance over form, Tax Court

4.

Higher Education Savings and Planning: Tax and Nontax Considerations

5 Texas A&M L. Rev. 343 (2018)
Number of pages: 48 Posted: 06 Nov 2019
Philip Manns and Timothy M. Todd
Liberty University - School of Law and Liberty University - School of Law
Downloads 425 (131,190)

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college, higher education, savings, financial planning, 529 plan, income tax, transfer taxes, creditor protection

5.

Issues Arising Upon the Death of the Sole Member of a Single-Member LLC

Marquette Law Review, Vol. 99, 2016
Number of pages: 38 Posted: 07 Jul 2016 Last Revised: 02 Dec 2019
Philip Manns and Timothy M. Todd
Liberty University - School of Law and Liberty University - School of Law
Downloads 351 (162,620)

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LLC, limited liability company, single member, probate, nonprobate, check the box, Pierre, TOD, transfer on death, income tax, estate tax, gift tax, transfer tax

6.

Whose Goodwill is it? The Taxation of Goodwill in Owner-Entity Transactions

Journal of Taxation, Vol. 122, No. 2, p. 74 (2015)
Number of pages: 17 Posted: 02 May 2015 Last Revised: 19 May 2015
Timothy M. Todd
Liberty University - School of Law
Downloads 292 (197,748)

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tax, goodwill, IRS, tax planning, corporate tax, going concern value, business valuation, taxation, personal goodwill

7.

Brief of Amicus Curiae Professor Timothy M. Todd, Jr., In Support of Respondent in Perez v. Commissioner, U.S. Tax Court, No. 9103-12, 144 T.C. No. 4

Number of pages: 41 Posted: 23 Jan 2015 Last Revised: 05 May 2015
Timothy M. Todd
Liberty University - School of Law
Downloads 181 (312,332)

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egg donation, 104, 104(a)(2), tax, exclusion, amicus, tax court, egg donor, Roosevelt, Starrles, Perez, damages, tort, tort-type, Small Business Job Protection Act, Threlkeld, Schleier

8.

Patenting the Fingerprint of God: How Gene Patents Violate the Products of Nature Doctrine

Liberty University Law Review, Vol. 5, p. 77, 2010
Number of pages: 37 Posted: 02 Jun 2011 Last Revised: 03 Jan 2015
Timothy M. Todd
Liberty University - School of Law
Downloads 175 (321,848)

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gene, patent, biology, law, intellectual property

9.

Discharge of Late Tax Return Debt in Bankruptcy: Fixing BAPCPA's Draconian Hanging Paragraph

American Bankruptcy Institute Law Review , Vol. 24, 2016
Number of pages: 39 Posted: 11 Jul 2016 Last Revised: 02 Dec 2019
Timothy M. Todd
Liberty University - School of Law
Downloads 168 (333,545)

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late tax return debt, bankruptcy, BAPCPA, hanging paragraph, discharge, tax priority

10.

Seeing Through the Sleight of Hand: Estate Tax Consequences of Redeeming Stock With Life Insurance Proceeds

Tax Notes Federal, April 15, 2024, p. 437
Number of pages: 24 Posted: 09 May 2024
Timothy M. Todd and Philip Manns
Liberty University - School of Law and Liberty University - School of Law
Downloads 159 (349,595)

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Connelly, corporation, redemption, life insurance, sinking fund, estate tax, estate tax valuation, valuation

11.

To Lien Strip or Not to Lien Strip: Fourth Circuit Blesses Controversial 'Chapter 20' Valueless Lien Stripping in In re Davis

South Carolina Law Review, Vol. 65, Issue 4, p. 963 (2014)
Number of pages: 17 Posted: 26 Jul 2014 Last Revised: 05 May 2015
Timothy M. Todd
Liberty University - School of Law
Downloads 137 (394,225)

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bankruptcy, law, lien, lien stripping, Davis, Branigan, Dewsnup, Timm, Chapter 20, Chapter 7, Chapter 13, debt, loan, note, mortgage, valueless, BAPCPA, bankruptcy court, fourth circuit, 4th circuit, debtor, secured, unsecured

12.

Financial Twilight Re-Appraisal: Ending the Judicially Created Quagmire of Fiduciary Duties to Creditors

University of Pittsburgh Law Review, Vol. 78, No. 2, 2016 (DOI 10.5195/lawreview.2016.450)
Number of pages: 47 Posted: 01 Apr 2017
Anil Hargovan and Timothy M. Todd
University of New South Wales and Liberty University - School of Law
Downloads 129 (413,179)

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Corporations, Corporate Law, Insolvency, Fiduciary Duties, United States, Australia, Creditors

13.

Exogeneity vs. Endogeneity in Section 170’s Quid Pro Quo Test

State Tax Notes, Vol. 90, pp. 37-44, Oct. 1, 2018, Tax Notes, Vol. 161, pp. 65-72, Oct. 1, 2018
Number of pages: 8 Posted: 24 Oct 2018 Last Revised: 02 Dec 2019
Timothy M. Todd
Liberty University - School of Law
Downloads 115 (450,501)

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tax, charity, charitable deduction, SALT, SALT deduction, state and local, TCJA, SALT workaround

14.

Phantom Income and Domestic Support Obligations

67 BUFF. L. REV. 365 (2019)
Number of pages: 41 Posted: 02 Aug 2019
Timothy M. Todd
Liberty University - School of Law
Downloads 105 (481,539)

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tax, tax law, family law, divorce, alimony, child support, phantom income, domestic support

15.

The Tail that Wags the Dog: The Problem of Pre-Merit-Decision Interim Fees and Moral Hazard in the National Vaccine Injury Compensation Program

Kansas Law Review, Vol. 63, No. 1, 2014
Number of pages: 40 Posted: 06 Jan 2015 Last Revised: 05 May 2015
Timothy M. Todd
Liberty University - School of Law
Downloads 85 (552,403)
Citation 1

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National Vaccine Injury Compensation Program, National Childhood Vaccine Injury Act, vaccine, moral hazard, attorneys fees, statutory interpretation, statutory construction, Court of Federal Claims, Special Master, Federal Circuit, litigation

16.

The Pernicious Effect of Dubious Materiality

12 Liberty University Law Review 315 (2018)
Number of pages: 20 Posted: 23 Sep 2018
Timothy M. Todd
Liberty University - School of Law
Downloads 74 (598,655)

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over-criminalization, materiality

17.

The FBAR’s Muddy Morass: Shining A Light With Interpretive Tools

Tax Notes Federal, October 10, 2022, p. 179
Number of pages: 15 Posted: 14 Nov 2022
Timothy M. Todd
Liberty University - School of Law
Downloads 60 (673,327)

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FBAR, tax, Supreme Court, statutory interpretation

18.

The Income Tax Exemption of Charities and the Tax Deductibility of Charitable Donations: The United States and Australia Compared

Australian Tax Forum, Vol. 33(4), 2018
Number of pages: 33 Posted: 17 Jan 2019
Fiona Martin and Timothy M. Todd
The University of Sydney and Liberty University - School of Law
Downloads 1 (1,157,562)
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19.

Financial Attributes, Financial Behaviors, Financial‐Advisor‐Use Beliefs, and Investing Characteristics Associated with Having used a Robo‐Advisor

Financial Planning Review, Vol. 3, No. 3, 2020
Posted: 04 Feb 2021
Timothy M. Todd and Martin Seay
Liberty University - School of Law and Kansas State University

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