Stephanie R. Hoffer

Ohio State University (OSU) - Michael E. Moritz College of Law

Assistant Professor

55 West 12th Avenue

Columbus, OH 43210

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 19,475

SSRN RANKINGS

Top 19,475

in Total Papers Downloads

2,689

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (9)

1.

The Death of Tax Court Exceptionalism

Minnesota Law Review, Vol. 99, pp. 221-296, 2014
Number of pages: 76 Posted: 11 Feb 2014 Last Revised: 19 Dec 2014
Stephanie R. Hoffer and Christopher J. Walker
Ohio State University (OSU) - Michael E. Moritz College of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 1,244 (17,183)
Citation 1

Abstract:

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tax, administrative law, tax exceptionalism, Tax Court, Administrative Procedure Act, judicial review, agency expertise, efficiency, equity, consistency, separation of powers

2.

Is the Chief Justice a Tax Lawyer?

Pepperdine Law Review, Vol. 2015, pp. 33-47, 2015
Number of pages: 15 Posted: 12 Sep 2015 Last Revised: 29 Oct 2015
Stephanie R. Hoffer and Christopher J. Walker
Ohio State University (OSU) - Michael E. Moritz College of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 569 (51,527)
Citation 1

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tax, Affordable Care Act, Chevron deference, statutory interpretation, substance-over-form doctrine, major questions doctrine, textualism, purposivism, contextualism

3.

Tax-Free Reorganizations: The Evolution and Revolution of Triangular Mergers

Northwestern University Law Review, 2013
Number of pages: 33 Posted: 26 May 2013 Last Revised: 28 Aug 2014
Stephanie R. Hoffer and Dale A. Oesterle
Ohio State University (OSU) - Michael E. Moritz College of Law and Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 236 (140,910)

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reorganization, acquisition, non-recognition, tax-free, section 368, triangular merger, merger

4.

Misrepresentation: The Restatement's Second Mistake

Ohio State Public Law Working Paper No. 173
Number of pages: 51 Posted: 18 Sep 2012 Last Revised: 12 Feb 2013
Stephanie R. Hoffer
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 195 (168,846)

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contract, mistake, misrepresentation, fraud, scienter, risk allocation

5.

Making the Law More ABLE: Reforming Medicaid for Disability

Ohio State Law Journal, Forthcoming
Number of pages: 64 Posted: 08 Oct 2015 Last Revised: 12 Oct 2015
Stephanie R. Hoffer
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 151 (210,805)

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Achieving a Better Life Experience, ABLE, disability, Medicaid eligibility, 529A, tax-preferred savings, integration

6.

Caesar as God's Banker: Using Germany's Church Tax as an Example of Non-Geographically Bounded Taxing Jurisdiction

Washington University Global Studies Law Review, Forthcoming
Number of pages: 39 Posted: 16 Sep 2010 Last Revised: 26 Dec 2012
Stephanie R. Hoffer
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 118 (255,588)

Abstract:

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Tax, Church, Kirchensteuer, Establishment

7.

Formal Comments on Reg-102837-15, Guidance Under Section 529A Qualified ABLE Programs

Ohio State Public Law Working Paper No. 310
Number of pages: 8 Posted: 08 Oct 2015 Last Revised: 12 Oct 2015
Stephanie R. Hoffer
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 102 (283,125)

Abstract:

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Achieving a Better Life Experience, ABLE, disability, Section 529A, tax-preferred savings, Medicaid eligibility

8.

Tax Theory and Feral AI

Ohio State Public Law Working Paper No. 524 (2020)
Number of pages: 20 Posted: 17 Jan 2020 Last Revised: 31 Jan 2020
Stephanie R. Hoffer
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 74 (345,074)

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9.

Give Them My Regards: A Proposal for Applying the Cod Rules to Disregarded Entities

Tax Notes, Vol. 107, No. 3, April 18, 2005
Posted: 18 Apr 2005
Stephanie R. Hoffer
Ohio State University (OSU) - Michael E. Moritz College of Law

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