Richard Schmalbeck

Duke University School of Law

Professor of Law

210 Science Drive

Box 90362

Durham, NC 27708

United States

  • Duke University School of Law

    • Email
    • Tel: 919-613-7078
    • Fax: 919-613-7231
SCHOLARLY PAPERS

12

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1,695

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (12)

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1.

The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax

Southern California Law Review, Forthcoming, Duke Law School Public Law & Legal Theory Series No. 2018-59
Number of pages: 91 Posted: 03 Oct 2018
Richard Schmalbeck and Lawrence Zelenak
Duke University School of Law and Duke University School of Law
Downloads 282 (210,109)

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2.

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 279 (212,338)
Citation 1

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business entertainment deduction

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 245 (241,727)
Citation 1

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

4.

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 210 (279,991)

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unrelated business income, college sports, chartable contributions deductions

5.

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 - Rick J. Caruso School of Law, Rutgers University School of Law and Duke University School of Law
Downloads 183 (317,184)

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gift tax, penalty

6.

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 148 (380,426)

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7.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021
Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin and Richard Schmalbeck
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law
Downloads 143 (390,967)

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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

8.

Substance Over Form in Transfer Tax Adjudication

Loyola of Los Angeles Law Review, Forthcoming, Duke Law School Public Law & Legal Theory Series No. 2022-31
Number of pages: 37 Posted: 25 May 2022
Jay A. Soled and Richard Schmalbeck
Rutgers University and Duke University School of Law
Downloads 98 (518,024)

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Estate Tax, Substance Over Form

9.

Determining an Asset's Tax Basis in the Absence of A Meaningful Transfer Tax Regime

10 Colum J. Tax L 49, 2018, Duke Law School Public Law & Legal Theory Series No. 2019-34
Number of pages: 23 Posted: 07 May 2019
Jay A. Soled and Richard Schmalbeck
Rutgers University and Duke University School of Law
Downloads 63 (667,085)

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Tax, Tax Basis, Estate Tax

10.

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 44 (780,824)

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11.

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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12.

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

Posted: 14 Jan 2002
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University

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