Allen Madison

University of South Dakota Law School

Professor of Law

414 E. Clark Street

Vermillion, SD 57069

United States

http://www.usd.edu/faculty-and-staff/Allen-Madison

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 24,585

in Total Papers Downloads

2,369

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (14)

1.

The Tension between Textualism and Substance-Over-Form Doctrines in Tax Law

Santa Clara Law Review, Vol. 43, pp. 699-750, 2003
Number of pages: 52 Posted: 13 Feb 2010
Allen Madison
University of South Dakota Law School
Downloads 436 (79,237)

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Economic substance, substance over form, tax shelter, tax planning, textualism, taxation, tax law

2.

The Futility of Tax Protester Arguments

Thomas Jefferson Law Review, Vol. 36, No. 2, Spring 2014
Number of pages: 57 Posted: 11 Jul 2014 Last Revised: 23 Nov 2014
Allen Madison
University of South Dakota Law School
Downloads 369 (96,200)

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tax protester, government, tax protestor

3.

The Legal Consequences of Noncompliance with Federal Tax Laws

Tax Lawyer, Vol. 70, No. 1, p. 367, 2016
Number of pages: 36 Posted: 10 Feb 2017
Allen Madison
University of South Dakota Law School
Downloads 277 (131,435)

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Noncompliance, Penalties, Tax, Evasion, Collection, Consequences, Enforcement, Willfulness, Disclosure

4.

Rationalizing Tax Law by Breaking the Addiction to Economic Substance

Idaho Law Review, Vol. 47, p. 441, 2011
Number of pages: 37 Posted: 09 May 2011 Last Revised: 02 Aug 2011
Allen Madison
University of South Dakota Law School
Downloads 240 (151,887)

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5.

The Context of Employment Discrimination in Japan

University of Detroit Mercy Law Review, Vol. 74, No. 2, p. 187, 1997
Number of pages: 24 Posted: 18 Feb 2010
Allen Madison
University of South Dakota Law School
Downloads 236 (154,321)

Abstract:

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employment discrimination, Japan

6.

The Legal Framework for Tax Compliance

Tax Lawyer, Vol. 70, No. 2, 2017
Number of pages: 39 Posted: 17 Apr 2017
Allen Madison
University of South Dakota Law School
Downloads 149 (232,689)

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compliance, tax, taxation, return, limitations, determination, statutes, regulations, precedent, realism, intentionalism, purposivism, textualism, guidance, deference, chevron, administrative, interpretation, legislation, planning, payment, amendmended return, refund claim, assessment, filing

7.

The Uncopyrightability of Jokes

San Diego Law Review, Vol. 35, pp. 111-134, 1998
Number of pages: 24 Posted: 13 Feb 2010
Allen Madison
University of South Dakota Law School
Downloads 123 (270,426)

Abstract:

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Scenes a Faire, Merger, Copyright, Jokes

8.

The Taxation of Gratuitous Services Gone Out of 'Control'

University of Memphis Law Review, Vol. 45, No. 115, 2014
Number of pages: 33 Posted: 25 Nov 2014
Allen Madison
University of South Dakota Law School
Downloads 121 (273,657)

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tax, taxation, services, gratuitous, imputed income, gross income, dating, barter exchange, exchange, definition of income

9.

Derivatives Regulation in the Context of the Shingle Theory

Columbia Business Law Review, Vol. 1999, pp. 271-328, 1999
Number of pages: 58 Posted: 13 Feb 2010
Allen Madison
University of South Dakota Law School
Downloads 92 (329,505)

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Derivatives, Shingle Theory, Regulation, Self-Regulation, Securities

10.

The Denial of IRS Access to Its Adversary's Playbook

South Dakota Law Review, Vol. 60, 232, 2015
Number of pages: 27 Posted: 27 Jun 2015 Last Revised: 07 Aug 2015
Allen Madison
University of South Dakota Law School
Downloads 88 (338,864)

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Tax, taxation, tax procedure, IRS, privilege, work product, work product protection

11.

Blurred Justice

39 LoyLA Ent. L. Rev. 145 (2019)
Number of pages: 59 Posted: 04 Oct 2017 Last Revised: 14 Aug 2019
Allen Madison and Paul Lombardi
University of South Dakota Law School and University of South Dakota - Department of Music
Downloads 76 (369,470)

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copyright, summary judgment, music, ideas, scenes a faire, PTD, infringement, musicology, music theory

12.

An Analysis of the Irs's Voluntary Disclosure Policy

Tax Lawyer, Vol. 54, No. 4, Summer 2001
Number of pages: 24 Posted: 21 Jan 2002 Last Revised: 15 Feb 2010
Allen Madison
University of South Dakota Law School
Downloads 76 (369,470)
Citation 1

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13.

The Tax Court's Home

Tax Notes, Vol. 157, No. 9, 2017
Number of pages: 15 Posted: 07 Jun 2018
Allen Madison and Sharyn M. Fisk
University of South Dakota Law School and California State Polytechnic University, Pomona
Downloads 44 (479,744)

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14.

The IRS's Tax Determination Authority

71 Tax Law. 143 (2017)
Number of pages: 36 Posted: 11 Jan 2018
Allen Madison
University of South Dakota Law School
Downloads 42 (488,505)

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administrative review, audit, examination, privilege, appeal, negotiation, determination, deficiency notice, notice of disallowance, refund claim