Geoffrey Dietrich

Cantley Dietrich LLC

4514 Cole Ave. | Suite 600

Dallas, TX TX 75205

United States

http://www.cantleydietrich.com

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 46,473

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Top 46,473

in Total Papers Downloads

1,822

SSRN CITATIONS

0

CROSSREF CITATIONS

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Scholarly Papers (25)

1.

How Soon Is Now: Estate of Moore & The Unraveling of Deathbed Estate Planning

Quinnipiac Probate Law Journal, Vol. 34, No. 2, 2021
Number of pages: 26 Posted: 25 Aug 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 261 (201,717)

Abstract:

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Taxation, Estate Planning, Estate Tax, Deathbed Transfers

2.

Apple v. European Commission: Losing the War on Corporate International Transfer Pricing

Loyola of Los Angeles International and Comparative Law Review [Feb 2022]
Number of pages: 19 Posted: 09 Feb 2022
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 234 (224,521)

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transfer pricing, taxation, apple, international

3.

Pop & Perjury: The IRS Valuation War with the Estate of Michael Jackson

University of New Hampshire Law Review, Vol. 21, No. 93, 2022
Number of pages: 24 Posted: 04 Jan 2023 Last Revised: 14 Apr 2023
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 172 (297,087)

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estate tax, Michael Jackson

4.

The U.S. Supreme Court In Kaestner: Deciphering the Constitutionally Required Minimum Contacts Necessary for State Taxation of Trust Income

Virginia Law & Business Review (Vol 15, Spring 2021, No 2)
Number of pages: 34 Posted: 24 Jun 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 120 (395,953)

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5.

FAQs: Captive Insurance Companies

Number of pages: 15 Posted: 19 Nov 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 116 (405,784)

Abstract:

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captive insurance companies, captives

6.

Rodriguez v. FDIC: The Supreme Court's Federal Common Law Hostility & Its Effects on the Economic Substance Doctrine

George Washington Business & Finance Law Review (November 2020, Vol. 4, No. 1)
Number of pages: 37 Posted: 16 Jun 2021 Last Revised: 17 Jun 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 90 (483,125)

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Taxation, Constitutional Law, Economic Substance Doctrine

7.

CIC Services v. IRS: the Supreme Court Hands the IRS a Major Loss

University or Missouri Business, Entrepreneurship & Tax Law Review 2021
Number of pages: 13 Posted: 13 Apr 2022
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 87 (493,311)

Abstract:

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Taxation, Constitutional Law

8.

The Cannabis Conundrum: Constitutional & Policy Concerns in Taxation of the Marijuana Industry

American University Legislation & Policy Brief (Vol 10, No 1), 2021
Number of pages: 26 Posted: 25 Jun 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 87 (493,311)

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9.

The Constitutionality and Application of New York’s Proposed Mark-to-Market Tax

Ohio State University Business Law Journal [Vol 16, Issue 1, 2022]
Number of pages: 22 Posted: 27 Mar 2022
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 75 (538,842)

Abstract:

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taxation, constitutional law

10.

FAQ: Anti-Avoidance Law & Estate Planning with Captives

Number of pages: 21 Posted: 19 Nov 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 72 (551,239)

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captive insurance companies, captives, estate planning, anti-avoidance law, economic substance doctrine

11.

IRS Torpedoes: Results of Over a Decade of Promoter Shenanigans in 831(b) Captive Insurance

The Journal Entry, Vol. III, July 2018 Utah AICPA
Number of pages: 4 Posted: 18 Aug 2018
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 64 (586,575)

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12.

Calculating Captive Insurance Settlement Initiative Benefits

Number of pages: 10 Posted: 16 Sep 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 51 (653,554)

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13.

Trumped: Constitutional Issues in the Trump Tax Return Cases

Number of pages: 25 Posted: 08 Jun 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 50 (659,121)

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Taxation, Constitutional Law

14.

Hindsight: The 2005 Bankruptcy Abuse Prevention &Amp; Consumer Protection Act's Unintended Effects on the Poor

Number of pages: 26 Posted: 19 Nov 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 46 (682,849)

Abstract:

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bankruptcy, bankruptcy act of 2005

15.

Severity Under Scrutiny: the U.S. Supreme Court Battle Over the FBAR Penalty

Pepperdine Business, Entrepreneurship & the Law (Vol. XVI, Pg. 23, 2023)
Number of pages: 32 Posted: 14 Jul 2023
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 38 (735,693)

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taxation, tax, international tax, FBAR, penalties, U.S. Supreme Court

16.

Reserve Mechanical Corp v Comm: The Judicial Capsizing of Aggressive Captive Insurance

UC Davis Business Law Journal Forthcoming
Number of pages: 16 Posted: 30 Jan 2023
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 35 (757,151)

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captive insurance, taxation, tax-exempt, Reserve Mechanical

17.

Civil War II: The Constitutionality of California's Travel Ban

Vol. 2, The University of Florida Journal of Law & Public Policy, Pg 437 (2022)
Number of pages: 26 Posted: 04 Jan 2023
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 34 (764,563)

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constitutional law, border

18.

Reserve Mechanical Corp v. Comm: A Potential Death Knell for Aggressive Captive Insurance

Number of pages: 6 Posted: 01 Nov 2022
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 32 (779,846)

Abstract:

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Captive Insurance Companies, Taxation

19.

Calculating Conservation Easement Settlement Initiative Benefits

Tax Notes (Sept. 14, 2020)
Number of pages: 8 Posted: 16 Jun 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 30 (795,586)

Abstract:

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20.

Ground Zero: The IRS Attack on Syndicated Conservation Easements

William & Mary Environmental Law and Policy Review, Vol. 45, No. 427, 2020
Number of pages: 28 Posted: 08 Jun 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 25 (837,120)

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Tax Shelters, Conservation Easements, Taxation, Listed Transactions

21.

Letters of 'His Excellency': Constructing Washington's Road to the Constitutional Convention

BYU Law Research Paper No. 268
Number of pages: 42 Posted: 24 Mar 2022
Geoffrey Dietrich
Cantley Dietrich LLC
Downloads 22 (863,901)

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George Washington, constitution, U.S. Constitution, patriot, patriotism, values

22.

Omnibus Spending Goes to the President Without Tax Offsets

Number of pages: 4 Posted: 18 Apr 2022
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 21 (873,351)

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Taxation, Omnibus

23.

Does a Tax Return Filed in the USVI Start the IRS Statute of Limitations?

102 CORP. & BUS. L.J. Vol. 3:102: 2022
Number of pages: 18 Posted: 27 Mar 2022
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 21 (873,351)

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24.

Wells Fargo Co. v. U.S.: A Potential Beginning of The End of The Objective Reasonable Basis Tax Penalty Defense

University of Miami Business Law Review, Vol. 29, No. 1, 2021
Number of pages: 22 Posted: 29 Oct 2021
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 21 (873,351)

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25.

The Constitutionality of Texas; Executive Orders Impacting the U.S.-Mexico Border

Southern Illinois University Law Review, Vol. 75, Pg. 125, 2022
Number of pages: 24 Posted: 12 Jul 2023
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 18 (901,871)

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International, border, constitutional, constitution, Mexico