Geoffrey Dietrich

Cantley Dietrich LLC

4514 Cole Ave. | Suite 600

Dallas, TX TX 75205

United States

http://www.cantleydietrich.com

SCHOLARLY PAPERS

30

DOWNLOADS
Rank 42,949

SSRN RANKINGS

Top 42,949

in Total Papers Downloads

2,458

TOTAL CITATIONS

1

Scholarly Papers (30)

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 278 (230,198)

Abstract:

Loading...

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 262 (244,507)

Abstract:

Loading...

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 189 (334,508)

Abstract:

Loading...

estate tax, Michael Jackson

4.

FAQs: Captive Insurance Companies

Number of pages: 15 Posted: 19 Nov 2020
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 150 (408,932)

Abstract:

Loading...

captive insurance companies, captives

5.

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 135 (444,720)

Abstract:

Loading...

6.

Coca-Cola V. Commissioner: A Major IRS Win in the International Transfer Pricing Wars

25 Transactions: The Tennessee Journal of Business Law 18, 2023
Number of pages: 22 Posted: 26 Jan 2024
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 127 (466,749)

Abstract:

Loading...

international, transfer pricing, taxation

7.

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 109 (524,129)
Citation 1

Abstract:

Loading...

Taxation, Constitutional Law, Economic Substance Doctrine

8.

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 106 (535,022)

Abstract:

Loading...

taxation, constitutional law

9.

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 98 (565,327)

Abstract:

Loading...

10.

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 95 (576,684)

Abstract:

Loading...

Taxation, Constitutional Law

11.

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 79 (644,334)

Abstract:

Loading...

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

12.

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 70 (688,141)

Abstract:

Loading...

13.

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 68 (698,696)

Abstract:

Loading...

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 63 (726,621)

Abstract:

Loading...

bankruptcy, bankruptcy act of 2005

15.

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 59 (750,315)

Abstract:

Loading...

Taxation, Constitutional Law

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 57 (763,030)

Abstract:

Loading...

captive insurance, taxation, tax-exempt, Reserve Mechanical

17.

Loper v. Raimondo: The U.S. Supreme Court's Potential Extension of its Anti-Regulatory Direction to Overturning Chevron Deference

Journal of Land Use & Environmental Law, Vol. 39, No. 1, 2023
Number of pages: 18 Posted: 25 Jun 2024
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 51 (803,580)

Abstract:

Loading...

taxation, environmental, constitutional law, chevron deference

18.

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 51 (803,580)

Abstract:

Loading...

International, border, constitutional, constitution, Mexico

19.

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 48 (825,558)

Abstract:

Loading...

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

20.

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 48 (825,558)

Abstract:

Loading...

21.

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 41 (882,190)

Abstract:

Loading...

constitutional law, border

22.

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 37 (918,352)

Abstract:

Loading...

Captive Insurance Companies, Taxation

23.

The New Potential Regulatory Death of Aggressive Captive Insurance

South Carolina Law Review, Vol. 75, No. 343, 2024
Number of pages: 26 Posted: 05 Apr 2024
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 36 (927,763)

Abstract:

Loading...

captive insurance, taxation, regulation, tax shelter, Listed Transaction

24.

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 33 (957,130)

Abstract:

Loading...

Taxation, Omnibus

25.

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 31 (977,341)

Abstract:

Loading...

26.

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 29 (998,803)

Abstract:

Loading...

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

27.

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 29 (998,803)

Abstract:

Loading...

Tax Shelters, Conservation Easements, Taxation, Listed Transactions

28.

Moore V. United States: The U.S. Supreme Court's Impending Revisiting of the Definition of 'Income'

University of Miami Business Law Review, Vol. 32, No. 1, 2024
Number of pages: 15 Posted: 18 Apr 2024
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 28 (1,009,748)

Abstract:

Loading...

Taxation, Supreme Court, Constitutional

29.

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 27 (1,020,843)

Abstract:

Loading...

30.

The U.S.-Malta Treaty Retirement Account: The IRS’ Latest Listed Transaction

Emory International Law Review Recent Developments, Vol. 38, No. 32, 2023
Number of pages: 17 Posted: 02 Feb 2024
Beckett Cantley and Geoffrey Dietrich
Northeastern University and Cantley Dietrich LLC
Downloads 24 (1,055,610)

Abstract:

Loading...

malta, international, pension plans, retirement, listed transaction, taxation