Karen C. Burke

University of Florida Levin College of Law

Professor

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

55

DOWNLOADS

9,713

SSRN CITATIONS

5

CROSSREF CITATIONS

5

Scholarly Papers (55)

1.

Tax Avoidance as a Legitimate Business Purpose

San Diego Legal Studies Paper No. 08-012
Number of pages: 31 Posted: 20 Feb 2008 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 1,165 (25,830)
Citation 1

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countryside, economic substance, tax avoidance, partnership, securities

2.

COBRA Strikes Back: Anatomy of a Tax Shelter

Tax Lawyer, Vol. 62, No. 1, San Diego Legal Studies Paper No. 08-23
Number of pages: 34 Posted: 19 Jun 2008 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 841 (41,000)

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economic substance, contingent liabilities, partnership, Cemco, Kornman, Stobie Creek, Jade, Sala, Klamath, retroactive, options, abuse, tax shelter, professional responsibility

Fuzzy Math and Carried Interests: Making Two and Twenty Equal 710

Tax Notes, May 24, 2010, San Diego Legal Studies Paper No. 09-008
Number of pages: 12 Posted: 08 Apr 2009 Last Revised: 11 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 335 (126,271)

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carried interests, 710, H.R. 6275, H.R. 1935, H.R. 4213, deferred compensation, profits interest, compensatory partnership options, 83, 409A, 457A, distributions, hot assets, sales of partnership interests

Fuzzy Math and Carried Interests: Making Two and Twenty Equal 710

Tax Notes, Vol. 127, No. 8, 2010, San Diego Legal Studies Paper No. 10-025
Number of pages: 12 Posted: 21 May 2010 Last Revised: 11 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 131 (301,265)

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partnership, profits interest, carried interest

4.

The Sound and Fury of Carried Interest Reform

Columbia Journal of Tax Law, Vol. 1, p. 1, 2010
Number of pages: 45 Posted: 16 Jul 2009 Last Revised: 11 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 361 (117,016)

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carried interests, proposed 710, H.R. 1935, deferred compensation, option equivalence, qualified capital exception, DRIP treatment, joint-tax perspective, 83 election

5.

Exploiting the Medicare Tax Loophole

Florida Tax Review, Vol. 21, 2018
Number of pages: 52 Posted: 26 Sep 2017 Last Revised: 17 Jun 2018
Karen C. Burke
University of Florida Levin College of Law
Downloads 357 (118,465)

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Medicare Tax, Employment Taxes, Tax Reform, Tax Avoidance, Income Shifting, Partnerships, S Corporations, LLCs, Real Estate, Investment Managers, Trump Businesses, Renkemeyer

6.

Passthrough Entities: The Missing Link in Business Tax Reform

40 Pepperdine Law Review 1329 (2013), San Diego Legal Studies Paper No. 13-104
Number of pages: 17 Posted: 13 Jan 2013 Last Revised: 11 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 318 (134,070)
Citation 1

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business tax reform, partnerships, capital gains, dividends, S corporations, compensation

Collapsible Real Estate Partnership Proposal

Tax Notes, August 11, 2008, San Diego Legal Studies Paper No. 08-019, The Shelf Project
Number of pages: 5 Posted: 01 Apr 2008 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 258 (165,598)

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partnership, real estate, distribution, Countryside, basis, economic substance

Collapsible Real Estate Partnership Proposal

The Shelf Project, Tax Notes, Vol. 120, p. 593, August 11, 2008
Number of pages: 6 Posted: 09 Dec 2009
Karen C. Burke
University of Florida Levin College of Law
Downloads 54 (515,577)

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tax reform,real estate partnerships

8.

Exculpatory Liabilities and Partnership Nonrecourse Allocations

Tax Lawyer, Vol. 57, No. 1, 2004, San Diego Legal Studies No. 08-050
Number of pages: 29 Posted: 19 Apr 2004 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 309 (138,247)

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partnership, nonrecourse, liability, Tufts, guarantee, LLC, limited liability, exculpatory, allocations

9.

Is the Corporate Tax System 'Broken'?

San Diego Legal Studies Paper No. 08-052
Number of pages: 28 Posted: 28 Jul 2008 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 285 (150,359)

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Corporate tax, Rangel, McCain, Obama, capital gains, dividends, integration, revenue, distributional, competitiveness, value added tax, economic distortions, expensing, territorial

10.

Review of Graetz & Shapiro, Death by a Thousand Cuts: The Fight Over Taxing Inherited Wealth

Tax Notes, Vol. 107, 2005, San Diego Legal Studies Paper No. 08-072
Number of pages: 4 Posted: 22 Aug 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 244 (175,441)

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estate tax, repeal, grass roots, polls, tax policy, political science

11.

Illusory DROs: At-Risk Lessons from Hubert

Tax Notes, Vol. 118, No. 4, January 21, 2008, San Diego Legal Studies Paper No. 08-008
Number of pages: 12 Posted: 18 Jan 2008 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 237 (180,428)

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partnership, tax, LLC, liability, Hubert

12.

Stobie Creek: Too Good to Be True‘

San Diego Legal Studies Paper No. 08-062
Number of pages: 2 Posted: 08 Aug 2008 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 214 (198,713)

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tax shelter, economic substance, Stobie Creek, penalties, partnership, retroactivity, liabilities, contingent

13.

Taxing Compensatory Partnership Options

Tax Notes, September 22, 2003, U of San Diego Law & Econ Research Paper No. 04-03
Number of pages: 12 Posted: 19 Sep 2003 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 203 (208,682)

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partnership, options, services, capital shift, compensatory, noncompensatory

14.

Section 199A and Choice of Passthrough Entity

Tax Lawyer, Vol. 72, No. 3, Spring 2019
Number of pages: 38 Posted: 07 Aug 2019
Karen C. Burke
University of Florida Levin College of Law
Downloads 186 (225,472)

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199A, passthrough deduction, choice of entity, employment taxes, 1411, TCJA, S corporations, partnerships

15.

Carlisle: A 'Hollow Victory'?

San Diego Legal Studies Paper No. 09-013
Number of pages: 3 Posted: 02 Jun 2009 Last Revised: 11 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 179 (233,038)

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tax shelter, COBRA, Son-of-BOSS, arbitration, jurisdiction, fraud, professional responsibility, fee sharing, stock warrants, Carlisle, Curtis, Andersen, Bricolage, Clearmeadow, Tigers Eye, tax shelter promoter

More on Collapsible Real Estate Partnerships

Tax Notes, Vol. 121, No. 7, 2008, San Diego Legal Studies Paper No. 08-080
Number of pages: 2 Posted: 16 Nov 2008 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 107 (348,882)

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More on Collapsible Real Estate Partnerships

San Diego Legal Studies Paper No. 08-074
Number of pages: 4 Posted: 19 Sep 2008
Karen C. Burke
University of Florida Levin College of Law
Downloads 72 (445,842)

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partnership, real estate, capital gain, sale of interest, redemption, basis adjustment, 751, 1(h)

17.

A Brief Review of Corporate Tax Articles 2014-2015

Tax Notes, Vol. 151, No. 2, 2016
Number of pages: 9 Posted: 16 Sep 2016
Jordan M. Barry and Karen C. Burke
University of Southern California Gould School of Law and University of Florida Levin College of Law
Downloads 170 (243,528)

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tax, corporate tax, review, summary, federal income tax, corporations, tax reform, corporate tax reform, corporate reorganizations, NOLs, net operating losses, tax abuse, corporate tax abuse, tax avoidance, corporate tax avoidance, IPOs, mergers, tax history, corporate tax history, transactions

18.

Turning Slogans into Tax Policy

Virginia Tax Review, Vol. 27, No. 4, 2008, San Diego Legal Studies Paper No. 08-018
Number of pages: 27 Posted: 01 Apr 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 157 (260,354)

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estate tax, corporate tax, dividends, budget, distributional effects, Bush tax cuts

19.

Partnership Inside Basis Adjustments and Remedial Allocations

Tax Notes, Vol. 90, No. 12, March 19, 2001
Number of pages: 8 Posted: 14 Mar 2001 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 157 (260,354)

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partnership, basis adjustments, 704(c), intangibles, remedial

20.

Castle Harbour: Economic Substance and the Overall Tax-Effect Test

Tax Notes, Vol. 107, 2005
Number of pages: 12 Posted: 19 Aug 2008
Karen C. Burke
University of Florida Levin College of Law
Downloads 156 (261,713)

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Castle Harbour, tax shelter, substantiality, 704(c), 704(b), abuse, partnership, partners' interest, reallocation

21.

Comments on Carried Interest Bill (H.R. 1935)

San Diego Legal Studies Paper No. 09-022
Number of pages: 6 Posted: 14 Jul 2009 Last Revised: 11 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 151 (268,593)

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carried interests, proposed 710, H.R. 1935, deferred compensation, profits interest, 83, 409A, 457A, qualified capital exception, ARSA options, DRIP treatment, joint-tax advantage, liquidation value

22.

Notable Corporate Tax Articles of 2012

Tax Notes, Vol. 136, May 6, 2013, San Diego Legal Studies Paper No. 13-127
Number of pages: 6 Posted: 20 Jun 2013 Last Revised: 11 Sep 2015
Karen C. Burke and Jordan M. Barry
University of Florida Levin College of Law and University of Southern California Gould School of Law
Downloads 147 (274,504)

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tax, corporate tax, 2012, review, summary, federal income tax, corporations, tax reform, corporate tax reform, corporate reorganizations, consolidated returns, NOLs, net operating losses, start-ups, tax reporting, tax accounting, schedule UTP, corporate tax incidence, tax abuse, corporate tax abuse

23.

Back to the Future: Revisiting the ALI's Carried Interest Proposals

Tax Notes, October 12, 2009, San Diego Legal Studies Research Paper No. 09-026
Number of pages: 6 Posted: 20 Aug 2009 Last Revised: 11 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 147 (274,504)

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carried interests, 710, H.R. 1935, deferred compensation, management fee conversions, profits interests, section 707(a)(2)(A), section 83, guaranteed payments

24.

Family Limited Partnerships: Discounts, Options, and Disappearing Value

Florida Tax Review, Vol. 6, 2004
Number of pages: 25 Posted: 20 Aug 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 143 (280,517)

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partnership, limited, family, FLP, estate tax, gift tax, valuation, discount, marketability, control, retained interest, transfer tax

25.

Privatizing Social Security: Administration and Implementation

Washington & Lee Law Review, Vol. 58, 2001, U San Diego Law & Econ Research Paper No. 16
Number of pages: 37 Posted: 29 Aug 2001 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 139 (286,823)
Citation 5

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social security, privatization, investment, administrative, women, minorities, low income, budget

26.

A Brief Review of Corporate Tax Articles of 2013

Tax Notes, Vol. 143, No. 11, 2014
Number of pages: 7 Posted: 16 Aug 2014
Jordan M. Barry, Karen C. Burke and Monica Gianni
University of Southern California Gould School of Law, University of Florida Levin College of Law and California State University Northridge
Downloads 133 (296,611)

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corporate tax

27.

Taxing Hot Asset Sales

Florida Tax Review, Vol. 8, No. 3, 2007, San Diego Legal Studies Paper No. 08-073
Number of pages: 38 Posted: 19 Aug 2008
Karen C. Burke
University of Florida Levin College of Law
Downloads 131 (300,066)

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partnership, 751, 734, 704(c), hot asset sale, Notice 2006-14, ordinary income, collapsible, basis adjustments, remedial allocations

28.

Lipstick, Light Beer, and Backloaded Savings Accounts

San Diego Legal Studies Paper No. 07-24
Number of pages: 56 Posted: 30 Nov 2005
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 131 (300,066)

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tax policy, employee benefits

29.

Exploiting The Medicare Loophole

21 FL Tax Rev. 570 (2018)
Number of pages: 52 Posted: 07 Aug 2019
Karen C. Burke
University of Florida Levin College of Law
Downloads 126 (308,931)

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Medicare, employment tax, 1411, net investment income, partnerships, S corporations

30.

Death Without Taxes

Number of pages: 56 Posted: 29 Aug 2001
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 122 (316,355)

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31.

Comments on 'Taxation of Intellectual Capital:' Better than Consumption-Tax Treatment?

66 Fla. L. Rev. F. 47 (2015), University of Florida Levin College of Law Research Paper No. 15-35
Number of pages: 7 Posted: 27 Nov 2015 Last Revised: 01 Dec 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 117 (325,804)

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32.

Snookered Again: Castle Harbour Revisited

Tax Notes, p. 1143, September 2010, San Diego Legal Studies Paper No. 10-034
Number of pages: 13 Posted: 14 Sep 2010
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 112 (335,990)

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Partnership, Partner, Allocations, Equity, Culbertson, Castle Harbour, Classification, Business Purpose

33.

Hot Asset Exchanges: Integrating Sections 704(c), 734(b), and 751(b)

Tax Lawyer, Vol. 70, No. 3, 2017
Number of pages: 37 Posted: 07 Aug 2019
Karen C. Burke
University of Florida Levin College of Law
Downloads 110 (340,216)

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partnerships, 751(b), 743(b), basis adjustments, depreciation recapture

34.

Deconstructing Black & Decker's Contingent Liability Shelter: A Statutory Analysis

Tax Notes, Vol. 108, No. 3, July 11, 2005, San Diego Legal Studies Paper No. 08-046
Number of pages: 12 Posted: 27 Jul 2005 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 103 (355,514)

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Black & Decker, liability, contingent, tax shelter, purposive, statutory interpretation, Coltec

35.

The Moving Target of Tax Reform

93, N.C. L. Rev. 649 (2015), University of Florida Levin College of Law Research Paper No. 15-1
Number of pages: 25 Posted: 02 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 99 (364,883)

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36.

Origins and Evolution of Section 751(b)

Tax Lawyer, Vol. 60, 2007, San Diego Legal Studies Paper No. 08-065
Number of pages: 30 Posted: 20 Aug 2008
Karen C. Burke
University of Florida Levin College of Law
Downloads 94 (376,986)

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partnership, 704(c), 751, hot assets, ordinary income, basis adjustments, disproportionate, Notice 2006-14, collapsible

37.

Social Security Reform: Lessons from Private Pensions

Cornell Law Review, Vol. 92, 2007, San Diego Legal Studies Paper No. 08-070
Number of pages: 25 Posted: 18 Aug 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 93 (379,541)

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pensions, social security, individual accounts, women, administrative, investment risk, default, 401(k), annuity

38.

The Story of Hendler: From Pyrrhic Victory to Modern Section 357

BUSINESS TAX STORIES, Foundation Press, 2005, San Diego Legal Studies Paper No. 08-049
Number of pages: 27 Posted: 22 Apr 2005 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 91 (384,689)

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Hendler, liability, contingent, corporate, assumption, nonrecognition, tax shelter, Black & Decker, Coltec

39.

Estate Tax Repeal: Through the Looking Glass

San Diego Legal Studies Paper No. 08-051
Number of pages: 45 Posted: 03 Apr 2003 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 86 (398,215)

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estate tax, repeal, carryover basis, budget, distributional, Bush tax cuts

40.

Repairing Inside Basis Adjustments

Tax Lawyer, Vol. 58, No. 3, Spring 2005, San Diego Legal Studies Paper No. 08-048
Number of pages: 29 Posted: 30 Dec 2005 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 83 (406,611)

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partnership, basis adjustments, 734, 743, tax shelter, loss duplication, inside basis, partial liquidation

41.

Contributions, Distributions and Assumption of Liabilities: Confronting Economic Reality

Tax Lawyer, Vol. 56, 2003
Number of pages: 30 Posted: 19 Aug 2008
Karen C. Burke
University of Florida Levin College of Law
Downloads 81 (412,413)

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liabilities, nonrecourse, corporate, 357, 368, 362, assumption, tax shelter, stock basis

42.

Black & Decker in the Fourth Circuit: Tax Shelters and Textualism

Tax Notes, Vol. 111, No. 3, April 17, 2006, San Diego Legal Studies Paper No. 08-045
Number of pages: 13 Posted: 14 Apr 2006 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 80 (415,392)

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Black & Decker, liability, contingent, textualism, literalism, statutory interpretation, economic substance, tax shelter

43.

Remedying Flaws in the Hot Asset Sale Approach

Tax Notes, Vol. 116, No. 4, July 23, 2007
Number of pages: 9 Posted: 21 Dec 2007 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 79 (418,370)

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partnership, hot assets, 751, 704(c), allocations, Notice 2006-14

44.

Black & Decker's Contingent Liability Shelter: 'A Thing of Grace and Beauty'?

Tax Notes, Vol. 106, No. 5, January 31, 2005, San Diego Legal Studies No. 08-047
Number of pages: 15 Posted: 28 Jan 2005 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 79 (418,370)

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Black & Decker, economic substance, liabilities, contingent, tax shelter, statutory interpretation, literalism

45.

The Spurious Allure of Pass-Through Parity

52 Loy. U. Chi. L.J. 351 (2020), University of Florida Levin College of Law Research Paper 21-17
Number of pages: 33 Posted: 18 Feb 2021 Last Revised: 16 Sep 2021
Karen C. Burke
University of Florida Levin College of Law
Downloads 75 (430,834)

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corporate tax, partnerships, passthrough deduction, 199A, dividends, employment taxes

46.

Unified Passthrough Reform Misses the Mark

Tax Notes, Vol. 146, 2015, University of Florida Levin College of Law Research Paper No. 15-10
Number of pages: 15 Posted: 06 May 2015 Last Revised: 29 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 74 (434,062)
Citation 1

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Camp proposals, partnerships, S corporations, employment taxes, 1374 tax, mandatory basis adjustments, corporate tax reform

47.

Illusory Partnership Interests and the Anti-Antiabuse Rule

Tax Notes, August 2011
Number of pages: 11 Posted: 11 Aug 2011 Last Revised: 11 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 68 (454,010)

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partnership, member, economic substance, check-the-box, Castle Harbour, Culbertson

48.

Codifying Castle Harbour

150 Tax Notes 109 (2016), University of Florida Levin College of Law Research Paper No. 16-27
Number of pages: 5 Posted: 07 Mar 2016 Last Revised: 08 Sep 2016
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 58 (491,052)

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Castle Harbour, Bipartisan Budget Act of 2015, family partnerships, tax shelters

49.

Estate Tax Repeal and the Budget Process

U San Diego Legal Studies Research Paper No. 08-24
Number of pages: 11 Posted: 03 Sep 2004
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 56 (498,995)

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50.

Reassessing the Administration's Proposals for Reform of Subchapter K

Tax Notes, Vol. 86, p. 1423, 2000
Number of pages: 10 Posted: 15 May 2000 Last Revised: 12 Sep 2015
Karen C. Burke
University of Florida Levin College of Law
Downloads 45 (547,562)

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partnership, remedial allocations, partial liquidation, basis adjustments

51.

Woods: A Path Through the Penalty Maze

Tax Notes, Vol. 142, 2014
Number of pages: 10 Posted: 26 Feb 2014
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 38 (583,000)

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Woods, tax shelter, penalties, partnership

52.

Sorting Out Partner Payments

75 Tax Law. 2 (2021), University of Florida Levin College of Law Research Paper No. 22-12
Number of pages: 37 Posted: 22 Feb 2022 Last Revised: 15 Mar 2022
Karen C. Burke
University of Florida Levin College of Law
Downloads 36 (594,082)

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partnerships, partners, guaranteed payments, 707

53.

Transfers of Zero-Basis Intangibles to a Partnership

174 Tax Notes 5 (Jan. 3, 2022), University of Florida Levin College of Law Research Paper no. 22-16
Number of pages: 13 Posted: 23 Feb 2022 Last Revised: 18 Apr 2022
Karen C. Burke
University of Florida Levin College of Law
Downloads 35 (599,711)

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partnership, foreign, intangibles, built-in gain

54.

Reframing Economic Substance

31 Va. Tax Rev. 271 (2011)
Number of pages: 26 Posted: 07 Mar 2016
Karen C. Burke
University of Florida Levin College of Law
Downloads 30 (629,834)

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tax law, economic substance doctrine, transaction framing

55.

Social Security Reform: Risks, Returns, and Race

Cornell Journal of Law and Public Policy, Vol. 9, No. 633, 2000, Emory Legal Studies Research Paper
Number of pages: 26 Posted: 20 Jul 2014
Emory University School of Law, University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 25 (663,836)

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