Katherine Pratt

Loyola Law School Los Angeles

Professor

919 Albany Street

Los Angeles, CA 90015-1211

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 1,069

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20,605

CITATIONS
Rank 21,026

SSRN RANKINGS

Top 21,026

in Total Papers Citations

14

Scholarly Papers (14)

1.

Pursuing a Tax LLM Degree: Why and When?

U of Cincinnati Public Law Research Paper No. 10-11, Loyola-LA Legal Studies Paper No. 2010-9
Number of pages: 30 Posted: 25 Mar 2010 Last Revised: 12 Nov 2010
Paul L. Caron, Jennifer M. Kowal and Katherine Pratt
Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 6,965 (539)

Abstract:

Tax LLM, Graduate Tax Program, Tax Law, Law Teaching, Tax Concentration, Tax Specialties, Transactional Tax Law, Tax Litigation

2.

Pursuing a Tax LLM Degree: Where?

U of Cincinnati Public Law Research Paper No. 10-18, Loyola-LA Legal Studies Paper No. 2010-18
Number of pages: 85 Posted: 28 Apr 2010
Pepperdine University - School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 5,930 (626)

Abstract:

Tax LLM, Graduate Tax Program, Tax Law, Law Teaching, Tax Concentration, Tax Specialties, Transactional Tax Law, Tax Litigation

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Loyola-LA Legal Studies Paper No. 2007-37
Number of pages: 64 Posted: 03 Oct 2007 Last Revised: 27 Jul 2014
Katherine Pratt, Jennifer M. Kowal and Daniel Martin
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 1,942 (5,827)

Abstract:

tax research, income tax, tax policy, legal research, law practice, law libraries

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Florida Tax Review, Vol. 8, No. 9, 2008, Loyola-LA Legal Studies Paper No. 2008-40
Number of pages: 81 Posted: 17 Dec 2008 Last Revised: 18 Oct 2015
Katherine Pratt, Jennifer M. Kowal and Daniel Martin
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Downloads 1,179 (13,359)

Abstract:

tax research, income tax, tax policy, legal research, law practice, law libraries

4.

A Constructive Critique of Public Health Arguments for Anti-Obesity Soda Taxes and Food Taxes

Tulane Law Review, Vol. 87, No. 73, 2012 , Loyola-LA Legal Studies Paper No. 2012-44
Number of pages: 69 Posted: 06 Nov 2012 Last Revised: 08 Jun 2013
Katherine Pratt
Loyola Law School Los Angeles
Downloads 487 (21,681)

Abstract:

food tax, fat tax, junk food, obesity, soda tax, sweetened beverage, BMI, diet, public health, externalities, internalities, behavioral economics, willpower, incomplete information, tobacco, market failure, critical realism, fast food, menu labeling, calories, nutrition

5.

Deducting the Costs of Fertility Treatment: Implications of Magdalin v. Commissioner for Opposite-Sex Couples, Gay and Lesbian Same-Sex Couples, and Single Women and Men

Loyola-LA Legal Studies Research Paper No. 2009-33
Number of pages: 57 Posted: 25 Sep 2009
Katherine Pratt
Loyola Law School Los Angeles
Downloads 467 (30,994)

Abstract:

medical expense deduction, IVF, egg donor, surrogate, reproductive care, sexuality

6.

Inconceivable? Deducting the Costs of Fertility Treatment

Cornell Law Review, Vol. 89, p. 1121, 2003-2004, Loyola-LA Legal Studies Paper No. 2004-16
Number of pages: 81 Posted: 29 Jul 2004
Katherine Pratt
Loyola Law School Los Angeles
Downloads 417 (54,434)

Abstract:

7.

Deficits and the Dividend Tax Cut: Tax Policy as the Handmaiden of Budget Policy

Georgia Law Review, Vol. 41, p. 503, 2007, Loyola-LA Legal Studies Paper No. 2006-31
Number of pages: 75 Posted: 08 Oct 2006
Katherine Pratt
Loyola Law School Los Angeles
Downloads 210 (116,894)
Citation 4

Abstract:

8.

The Debt-Equity Distinction in a Second-Best World

Vanderbilt Law Review, Vol. 53, No. 4, p. 1055, 2000, Loyola-LA Legal Studies Paper No. 2006-35
Number of pages: 105 Posted: 02 Nov 2000
Katherine Pratt
Loyola Law School Los Angeles
Downloads 191 (116,894)
Citation 9

Abstract:

9.

Corporate Cancellation of Indebtedness Income and the Debt-Equity Distinction

Virginia Tax Review, Vol. 24, 2004, Loyola-LA Legal Studies Paper No. 2004-15
Number of pages: 63 Posted: 29 Jul 2004
Katherine Pratt
Loyola Law School Los Angeles
Downloads 155 (137,226)
Citation 1

Abstract:

10.

Federal Tax Sources Recommended for Law School Libraries

Law Library Journal, Vol. 87, p. 387, 1995, Loyola-LA Legal Studies Paper No. 2008-8
Number of pages: 79 Posted: 26 Mar 2008
Katherine Pratt
Loyola Law School Los Angeles
Downloads 55 (300,156)

Abstract:

11.

The Limits of Anti-­Obesity Public Health Paternalism: Another View

46 Connecticut Law Review, 1903 (2014) (symposium issue), Loyola-LA Legal Studies Paper No. 2015-06
Number of pages: 35 Posted: 19 Feb 2015 Last Revised: 30 Apr 2015
Katherine Pratt
Loyola Law School Los Angeles
Downloads 23 (302,692)

Abstract:

paternalism, coercion, portion cap, supersized, Big Gulp, Boreali v. Axelrod, obesity, soda, sugary beverages, sweetened beverage, public health, externalities, internalities, behavioral economics, willpower, incomplete information, tobacco, market failure, critical realism, fast food, menu labeling

12.

Lessons from the Demise of the Sugary Drink Portion Cap Rule

5 Wake Forest Journal of Law & Policy (symposium issue), 2014, Loyola-LA Legal Studies Paper No. 2015-14
Number of pages: 66 Posted: 01 May 2015
Katherine Pratt
Loyola Law School Los Angeles
Downloads 19 (318,537)

Abstract:

obesity, soda, sugary beverages, sweetened beverage, public health, portion cap, supersized, Big Gulp, Boreali v. Axelrod, nondelegation, cost benefit analysis, separation of powers, Michael Bloomberg

13.

The Tax Definition of 'Medical Care': A Critique of the Startling IRS Arguments in O'Donnabhain v. Commissioner

23 Michigan Journal of Gender & Law 313 (2016), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-03
Number of pages: 79 Posted: 06 Feb 2017
Katherine Pratt
Loyola Law School Los Angeles
Downloads 0 (344,981)

Abstract:

medical expense deduction, medical care, cosmetic surgery, income tax, personal deductions, transgender, gender transition, gender confirmation surgery, sex reassignment surgery, top surgery, trans woman, trans man, gender identity, gender dysphoria, gender-nonconforming, transgender discrimination

14.

Shifting Biases: Troubled Company Debt Restructurings after the 1993 Tax Act

68 Am. Bankr. L.J. 23 (1994), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2016-29
Number of pages: 33 Posted: 05 Nov 2016
Katherine Pratt
Loyola Law School Los Angeles
Downloads 0 (456,761)

Abstract:

"stock for debt" exception, "stock for debt swap", corporate debt discharge, debt discharge income, cancellation of indebtedness income, NOLs, Trump tax returns