Allen D. Madison

University of South Dakota Law School

Associate Professor

414 E. Clark Street

Vermillion, SD 57069

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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SSRN RANKINGS

Top 22,071

in Total Papers Downloads

1,794

CITATIONS
Rank 30,872

SSRN RANKINGS

Top 30,872

in Total Papers Citations

7

Scholarly Papers (12)

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 D. Madison
University of South Dakota Law School
Downloads 288 (66,292)
Citation 5

Abstract:

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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 D. Madison
University of South Dakota Law School
Downloads 275 (76,122)

Abstract:

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tax protester, government, tax protestor

3.

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 D. Madison
University of South Dakota Law School
Downloads 210 (115,330)

Abstract:

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4.

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 D. Madison
University of South Dakota Law School
Downloads 137 (128,619)

Abstract:

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employment discrimination, Japan

5.

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 D. Madison
University of South Dakota Law School
Downloads 83 (214,634)

Abstract:

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

6.

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 D. Madison
University of South Dakota Law School
Downloads 76 (257,095)
Citation 2

Abstract:

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

7.

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 D. Madison
University of South Dakota Law School
Downloads 69 (257,095)

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

8.

The Uncopyrightability of Jokes

San Diego Law Review, Vol. 35, pp. 111-134, 1998
Number of pages: 24 Posted: 13 Feb 2010
Allen D. Madison
University of South Dakota Law School
Downloads 56 (258,996)

Abstract:

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Scenes a Faire, Merger, Copyright, Jokes

9.

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 D. Madison
University of South Dakota Law School
Downloads 55 (297,555)

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10.

Blurred Justice

Forthcoming 38 Loyola of Los Angeles Entertainment Law Review (2018)
Number of pages: 65 Posted: 04 Oct 2017
Allen D. Madison and Paul Lombardi
University of South Dakota Law School and University of South Dakota - USD Department of Music
Downloads 0 (468,281)

Abstract:

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

11.

The Legal Framework for Tax Compliance

Tax Lawyer, Vol. 70, No. 2, 2017
Number of pages: 39 Posted: 17 Apr 2017
Allen D. Madison
University of South Dakota Law School
Downloads 0 (281,488)

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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

12.

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 D. Madison
University of South Dakota Law School
Downloads 0 (180,404)

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