Richard Schmalbeck

Duke University School of Law

Professor of Law

210 Science Drive

Box 90362

Durham, NC 27708

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 46,344

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Top 46,344

in Total Papers Downloads

715

CITATIONS

0

Scholarly Papers (8)

1.

Elimination of the Deduction for Business Entertainment Expenses

Tax Notes, Vol. 123, No. 6, pp. 757-764, May 11, 2009, The Shelf Project
Number of pages: 9 Posted: 03 Dec 2009
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 197 (120,297)

Abstract:

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business entertainment deduction

2.

Ending the Sweetheart Deal between Big-Time College Sports and the Tax System

Duke Law School Public Law & Legal Theory Paper
Number of pages: 33 Posted: 04 Feb 2015
Richard Schmalbeck
Duke University School of Law
Downloads 140 (154,186)

Abstract:

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unrelated business income, college sports, chartable contributions deductions

3.

Rethinking the Penalty for the Failure to File Gift Tax Returns

Tax Notes, Vol. 141, No. 7, 2013, Rutgers School of Law-Newark Research Paper No. 137, Pepperdine University Legal Studies Research Paper No. 2014/2
Number of pages: 6 Posted: 06 Dec 2013 Last Revised: 28 Dec 2014
Jay A. Soled, Paul L. Caron, Charles Davenport and Richard Schmalbeck
Rutgers University, Pepperdine University - School of Law, Rutgers University School of Law and Duke University School of Law
Downloads 94 (207,813)

Abstract:

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gift tax, penalty

4.

Post-Disaster Tax Legislation: A Series of Unfortunate Events

Duke Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2006-40
Number of pages: 51 Posted: 16 Nov 2006
Ellen P. Aprill and Richard Schmalbeck
Loyola Law School Los Angeles and Duke University School of Law
Downloads 88 (236,033)

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5.

Many Unhappy Returns: Estate Tax Returns of Married Decedents

Virginia Tax Review, Vol. 21, P. 361, 2002
Number of pages: 27 Posted: 24 Jun 2002 Last Revised: 28 Dec 2014
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 3 (521,822)

Abstract:

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6.

Advocating A Carryover Tax Basis Regime

Notre Dame Law Review, Forthcoming, UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Number of pages: 46 Posted: 20 Mar 2017 Last Revised: 05 Apr 2017
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 0 (202,575)

Abstract:

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Taxation, estate tax, tax policy, step-up in basis, section 1014

7.

Reconsidering Private Foundation Investment Limitations

Tax Law Review, Vol. 58, No. 1, 2005
Posted: 27 Dec 2005
Richard Schmalbeck
Duke University School of Law

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8.

Unnecessary Estate Tax Returns: Removing the Residue of the 'Widow's Tax'

Tax Notes, Vol. 94, No. 2, January 14, 2002
Posted: 14 Jan 2002
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University

Abstract:

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