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 46,150

SSRN RANKINGS

Top 46,150

in Total Papers Downloads

789

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 221 (126,420)

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 177 (155,398)

Abstract:

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unrelated business income, college sports, chartable contributions deductions

3.

Advocating A Carryover Tax Basis Regime

93 Notre Dame Law Review 109 (2017), 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: 01 Dec 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 162 (167,984)

Abstract:

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

4.

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 121 (212,776)

Abstract:

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gift tax, penalty

5.

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 98 (247,231)

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6.

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 10 (536,420)

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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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