Stephanie R. Hoffer

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

Assistant Professor

55 West 12th Avenue

Columbus, OH 43210

United States

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SCHOLARLY PAPERS

8

DOWNLOADS
Rank 16,649

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Top 16,649

in Total Papers Downloads

2,306

CITATIONS

0

Scholarly Papers (8)

1.

The Death of Tax Court Exceptionalism

Minnesota Law Review, Vol. 99, pp. 221-296, 2014, Ohio State Public Law Working Paper No. 232
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 680 (14,831)

Abstract:

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

2.

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

Northwestern University Law Review, 2013, Ohio State Public Law Working Paper No. 203
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 158 (122,403)

Abstract:

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

3.

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 149 (145,499)

Abstract:

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

4.

Is the Chief Justice a Tax Lawyer?

Pepperdine Law Review, Vol. 2015, pp. 33-47, 2015, Ohio State Public Law Working Paper No. 304
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 115 (45,459)

Abstract:

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

5.

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, Ohio State Public Law Working Paper No. 132
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 101 (197,756)

Abstract:

Tax, Church, Kirchensteuer, Establishment

6.

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 0 (227,730)

Abstract:

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

7.

Making the Law More ABLE: Reforming Medicaid for Disability

Ohio State Law Journal, Forthcoming, Ohio State Public Law Working Paper No. 309
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 0 (172,771)

Abstract:

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

8.

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

Abstract: