Michael D. Black

Parr Waddoups Brown Gee & Loveless

Suite 1300, 185 South State Street

Salt Lake City, UT 84111

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 36,780

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Top 36,780

in Total Papers Downloads

1,919

SSRN CITATIONS

0

CROSSREF CITATIONS

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Scholarly Papers (5)

1.

When a Discount Isn't a Bargain: Debunking the Myths Behind Family Limited Partnerships

University of Memphis Law Review, Vol. 32, 2002
Number of pages: 103 Posted: 01 Nov 2007
Katherine D. Black, Steve Black and Michael D. Black
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 1,147 (26,810)

Abstract:

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family limited partnership, limited partnership, estate planning, tax, income tax, estate, business succession, business, estate tax, gift tax

2.

A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits

St. Mary's Law Journal, Vol. 43, p. 113, 2011
Number of pages: 74 Posted: 07 Jun 2011 Last Revised: 28 Jan 2012
Steve Black, Katherine D. Black and Michael D. Black
Texas Tech University School of Law, Utah Valley University and Parr Waddoups Brown Gee & Loveless
Downloads 363 (118,063)

Abstract:

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attorneys fees, capital gains, taxation, income, damages

3.

Taxation of Contingency Fees: Deductions for Expenses?

Tax Notes, Vol. 2009, No. 229-4, 2010
Number of pages: 5 Posted: 19 Sep 2010
Katherine D. Black, Michael D. Black and Steve Black
Utah Valley University, Parr Waddoups Brown Gee & Loveless and Texas Tech University School of Law
Downloads 198 (216,599)

Abstract:

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taxation, attorneys fees, deductions

4.

Taxation of Contingency Fees after Banks and Banaitis

Tax Notes, November 2009
Number of pages: 8 Posted: 02 Jan 2010
Katherine D. Black, Michael D. Black and Steve Black
Utah Valley University, Parr Waddoups Brown Gee & Loveless and Texas Tech University School of Law
Downloads 137 (294,293)

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5.

Discounts are Dead: A Second Look at A. Strangi Est.

Taxes - The Tax Magazine, Vol. 79, p.39, 2001
Number of pages: 8 Posted: 14 Oct 2008
Katherine D. Black, Steve Black and Michael D. Black
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 74 (440,447)

Abstract:

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family limited partnerships, discounts, tax planning, estate planning, family partnership