Brant J. Hellwig

Washington and Lee University - School of Law

Dean and Professor of Law

Sydney Lewis Hall

Lexington, VA 24450

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 26,758

in Total Papers Downloads

1,376

CITATIONS

1

Scholarly Papers (14)

1.

Examining the Tax Advantage of Founders' Stock

Iowa Law Review, Forthcoming, UNC Legal Studies Research Paper No. 1997179
Number of pages: 78 Posted: 02 Feb 2012
Gregg D. Polsky and Brant J. Hellwig
University of Georgia Law School and Washington and Lee University - School of Law
Downloads 217 (106,276)

Abstract:

founders' stock, stock options, joint tax perspective, net operating losses, equity compensation, venture capital, startup companies

2.

Questioning the Wisdom of Patent Protection for Tax Planning

Virginia Tax Review, Vol. 26, 2007
Number of pages: 27 Posted: 03 Jun 2007
Brant J. Hellwig
Washington and Lee University - School of Law
Downloads 210 (118,188)
Citation 1

Abstract:

3.

On Discounted Partnership Interests and Adequate Consideration

Virginia Tax Review, Forthcoming
Number of pages: 57 Posted: 06 Oct 2008
Brant J. Hellwig
Washington and Lee University - School of Law
Downloads 175 (135,034)

Abstract:

4.

Taxing Structured Settlements

Boston College Law Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 373
Number of pages: 50 Posted: 21 May 2009 Last Revised: 23 Sep 2009
Gregg D. Polsky and Brant J. Hellwig
University of Georgia Law School and Washington and Lee University - School of Law
Downloads 174 (138,496)

Abstract:

5.

Taxing the Promise to Pay

Minnesota Law Review, Vol. 89, April 2005
Number of pages: 60 Posted: 02 Apr 2005
Brant J. Hellwig and Gregg D. Polsky
Washington and Lee University - School of Law and University of Georgia Law School
Downloads 173 (137,805)

Abstract:

6.

The Supreme Court's Casual Use of the Assignment of Income Doctrine

University of Illinois Law Review, 2006
Number of pages: 47 Posted: 28 Jan 2006
Brant J. Hellwig
Washington and Lee University - School of Law
Downloads 137 (170,986)

Abstract:

7.

Close the Yield Exemption Loophole Created by Childs

Tax Notes, Vol. 123, No. 9, pp. 1141-1145, June 1, 2009, The Shelf Project
Number of pages: 6 Posted: 03 Dec 2009
Gregg D. Polsky and Brant J. Hellwig
University of Georgia Law School and Washington and Lee University - School of Law
Downloads 28 (364,764)

Abstract:

contractual obligation payment, Section 83

8.

The Constitutional Nature of the United States Tax Court

Virginia Tax Review, [ Vol. 35: 271 2016 ]
Number of pages: 59 Posted: 22 Oct 2015 Last Revised: 18 Jul 2016
Brant J. Hellwig
Washington and Lee University - School of Law
Downloads 0 (124,950)

Abstract:

Constitutional Scheme of Government, Executive Branch of Government, Freytag v. Commissioner, 501 U.S. 868 (1991), Tax, Tax Court, Tax Reform Act of 1969

9.

Kimbell v. United States: The Rise and Apparent Fall of the Section 2036 Argument Against FLPs

Tax Notes, Vol. 104, No. 5, August 2, 2004
Posted: 30 Jul 2004
Brant J. Hellwig
Washington and Lee University - School of Law

Abstract:

10.

Revisiting Byrum

Virginia Tax Review, Vol. 23, p. 275, 2003
Posted: 11 Mar 2004
Brant J. Hellwig
Washington and Lee University - School of Law

Abstract:

11.

Estate Tax Exposure of Family Limited Partnerships Under Section 2036

Real Property, Probate and Trust Journal Vol. 38, p. 169, Spring 2003
Posted: 12 Jun 2003
Brant J. Hellwig
Washington and Lee University - School of Law

Abstract:

12.

Kimbell: Is the Party Over for Family Limited Partnerships?

Tax Notes, Vol. 98, No. 13, p. 1871, March 24, 2003
Posted: 21 Mar 2003
Brant J. Hellwig
Washington and Lee University - School of Law

Abstract:

13.

Judicial Activism Is Not the Solution to the Attorney's Fee Problem

Tax Notes, Vol. 97, No. 5, November 4, 2002
Posted: 01 Nov 2002
Brant J. Hellwig
Washington and Lee University - School of Law

Abstract:

14.

Estate of Strangi, Section 2036, and the Continuing Relevance of Byrum

Tax Notes, Vol. 96, No. 9, August 26, 2002
Posted: 23 Aug 2002
Brant J. Hellwig
Washington and Lee University - School of Law

Abstract: