Noel B. Cunningham

New York University Law School

40 Washington Square South

New York, NY 10012-1099

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 20,785

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Top 20,785

in Total Papers Downloads

2,480

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (8)

The Carried Interest Controversy: Let's Not Get Carried Away

Tax Law Review, 2008, Cardozo Legal Studies Research Paper No. 211
Number of pages: 27 Posted: 05 Dec 2007 Last Revised: 28 Sep 2011
Noel B. Cunningham and Mitchell L. Engler
New York University Law School and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 485 (61,552)

Abstract:

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carried interest, capital gains, investment funds, tax lock-in

The Carried Interest Controversy: Let's Not Get Carried Away

Number of pages: 26 Posted: 19 Sep 2007
Noel B. Cunningham and Mitchell L. Engler
New York University Law School and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 413 (75,009)

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2.

Textualism and Tax Shelters

Boston College Law School Research Paper No. 28, Virginia Law Review, Vol. 24, No. 1, Summer 2004
Number of pages: 63 Posted: 02 Apr 2004
Noel B. Cunningham and James R. Repetti
New York University Law School and Boston College - Law School
Downloads 471 (64,535)

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3.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, University of Southern California Gould School of Law, University of Pennsylvania Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 370 (85,968)

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4.

Rectifying the Tax Treatment of Shared Appreciation Mortgages

Cardozo Legal Studies Research Paper No. 243, Tax Law Review, Forthcoming
Number of pages: 28 Posted: 15 Sep 2008
Andrew Caplin, Noel B. Cunningham and Mitchell L. Engler
New York University (NYU) - Department of Economics, New York University Law School and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 242 (135,954)

Abstract:

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shared appreciation mortgage, sam, contingent interest, mortgage crisis, debt

5.

Tax Reform Paul McDaniel Style: The Repeal of the Grantor Trust Rules

Cardozo Legal Studies Research Paper No. 328
Number of pages: 14 Posted: 08 Apr 2011
Laura Cunningham and Noel B. Cunningham
Yeshiva University - Benjamin N. Cardozo School of Law and New York University Law School
Downloads 231 (142,205)
Citation 1

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estate tax, gift tax, grantor trust, FLP, progressivity, progressive taxation

6.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Harvard Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 194 (167,712)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

7.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Harvard Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), University of San Diego School of Law, University of Southern California Gould School of Law, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 74 (341,337)

Abstract:

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

8.

The Story of Tufts: The 'Logic' of Taxing Nonrecourse Transactions

BUSINESS TAX STORIES, Foundation Press, 2005
Posted: 09 May 2005
Laura Cunningham and Noel B. Cunningham
Yeshiva University - Benjamin N. Cardozo School of Law and New York University Law School

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