Carlton M. Smith

Yeshiva University - Benjamin N. Cardozo School of Law

Clinical Associate Professor of Law and Director, Tax Clinic

55 Fifth Ave.

New York, NY 10003

United States

New York University School of Law

Adjunt Professor

40 Washington Square South

New York, NY 10012-1099

United States

  • Yeshiva University - Benjamin N. Cardozo School of Law

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    • Tel: (212) 790-0381
SCHOLARLY PAPERS

6

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868

SSRN CITATIONS

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CROSSREF CITATIONS

2

Scholarly Papers (6)

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1.

Tax Warrants in New York

Cardozo Legal Studies Research Paper No. 336
Number of pages: 55 Posted: 30 May 2011
David Gray Carlson and Carlton M. Smith
Yeshiva University - Benjamin N. Cardozo School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 307 (153,427)

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2.

Does the Tax Court's Use of its Golsen Rule in Unappealable Small Tax Cases Hurt the Poor?

Journal of Tax Practice and Procedure, 2009, Cardozo Legal Studies Research Paper No. 249
Number of pages: 12 Posted: 29 Dec 2008
Carlton M. Smith
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 199 (234,610)

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3.

Dealing with DOMA: Federal Non-Recognition Complicates State Income Taxation of Same-Sex Relationships

Columbia Journal of Gender and Law, Vol. 24, No. 1, 2012, Cardozo Legal Studies Research Paper No. 375
Number of pages: 58 Posted: 10 Sep 2012 Last Revised: 10 Dec 2012
Carlton M. Smith and Edward Stein
Yeshiva University - Benjamin N. Cardozo School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 158 (286,432)

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marriage, tax, gay, lesbian, state income tax, DOMA, same-sex marriage

4.

Does the Failure to Appoint Collection Due Process Hearing Officers Violate the Constitution's Appointments Clause?

Journal of Tax Practice and Procedure, October/November 2008, Cardozo Legal Studies Research Paper No. 245
Number of pages: 38 Posted: 06 Oct 2008 Last Revised: 26 Jan 2009
Carlton M. Smith
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 115 (365,858)

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appointments clause, officers of the united states, advice and consent, tax procedure, collection due process, CDP

5.

Let the Poor Sue for Refund Without Full Payment

Cardozo Legal Studies Research Paper No. 256
Number of pages: 14 Posted: 06 Mar 2009
Carlton M. Smith
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 89 (434,371)

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Flora, refund, internal revenue code, IRS, Tax Court, collection due process

6.

IRS Collection Financial Standards

Tax Notes, Vol. 117, No. 9, November 26, 2007
Posted: 19 Dec 2007 Last Revised: 28 Dec 2007
Carlton M. Smith
Yeshiva University - Benjamin N. Cardozo School of Law

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