Professor of Law
B.A., Columbia University
J.D., Fordham University School of Law
LL.M., University of Florida College of Law
Areas of Expertise
- Agency & Partnership
- Corporate and Partnership Taxation
- Corporations
- Federal Income Taxation
Office: 657T
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ARTICLES
Recent Developments in Federal Income Taxation: The Year 2021, 75 Tax Law. 681 (2021) (with Cassady V. “Cass” Brewer & James Delaney).
Recent Developments in Federal Income Taxation: The Year 2020, 74 Tax Law. 691 (2021) (with Cassady V. “Cass” Brewer & James Delaney).
Recent Developments in Federal Income Taxation: The Year 2019, 73 Tax Law. 501 (2020) (with Cassady V. “Cass” Brewer & James Delaney).
Recent Developments in Federal Income Taxation: The Year 2018, 72 Tax Law. 695 (2019). (with Cassady V. Brewer)
2018 Year in Review: Tax Law, 82 Tex. B.J. 44 (2019).
Recent Developments in Federal Income Taxation: The Year 2017, 71 Tax Law. 725 (2018). (with Cassady V. Brewer)
Recent Developments in Federal Income Taxation: The Year 2016, 20 Fla. Tax Rev. 131 (2017). (with Martin J. McMahon, Jr.)
Recent Developments in Federal Income Taxation: The Year 2015, 18 Fla. Tax Rev. 275 (2016). (with Martin J. McMahon, Jr.)
Recent Developments in Federal Income Taxation: The Year 2014, 17 Fla. Tax Rev. 97 (2015). (with Martin J. McMahon, Jr. & Ira B Shepard)
Liabilities of the Firm, Member Guaranties, and the at Risk Rules: Some Practical and Policy Considerations, 7 J. Small & Emerging Bus. L. 63 (2003).
Fiduciary Duties, Consolidated Returns, and Fairness, 81 Neb. L. Rev. 170 (2002).
An Obituary of the Federal Estate Tax, 43 Ariz. L. Rev. 625 (2001). (with Matthew C. Mirow).
The New Provision for Tolling the Limitations Periods for Seeking Tax Refunds: Its History, Operation and Policy, and Suggestions for Reform, 65 Mo L. Rev. 797 (2000).
Tax Aspects of Environmental Liabilities and Insurance Recoveries, 7 Litig. Rep. Ins. (Mealey’s) Apr. 20, 1993, at 21. (with William M. Paul)
Invalid Waivers of Counsel as Harmless Errors: Judicial Economy or a Return to Betts v. Brady? 56 Fordham L. Rev. 431 (1987).
BOOKS
Agency, Partnerships and Limited Liability Companies: Cases and Materials. 2nd ed. (Durham: Carolina Academic Press, 2013). (with Gary S. Rosin & Michael L. Closen)
CHAPTERS
Comments on Information Collection Under Revenue Procedure 99-21, American Bar Association Tax Section (2018).
Recent Developments in Federal Income Taxation, 35th Annual Advanced Tax Law Course (Austin: State Bar of Texas, 2017). (Chap. 1)
Recent Developments In Federal Income Taxation Affecting Low-Income Taxpayers, in ABA 2017 Joint Fall CLE Meeting (Chicago: American Bar Association, Section on Taxation, 2017).
Consol: 3,000 Consolidated Returns, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
Consol: 5,000 Factors to Consider in Determining Whether to File a Consolidated Return, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
Consol: 7,000 Eligibility to File a Consolidated Return, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
Consol: 9,000 Election to File a Consolidated Return, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
Consol: 11,000 Electing to Discontinue Filing a Consolidated Return, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
Consol: 15,000 Tax Years, Methods of Accounting, and Related Issues, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
Consol: 17,000 Estimated Tax Payments, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
Consol: 19,000 Tentative Carryback Adjustments, in CCH Explanations and Analysis: CCH Tax Research Consultant (Chicago, IL: Commerce Clearing House, Tax Research Network, 2006).
PRESENTATIONS & PROCEEDINGS
Recent Developments in Federal Income Taxation, 36th Annual Advanced Tax Law (Austin: State Bar of Texas, 2018). (Chap. 1)
Recent Developments in Federal Income Taxation, ABA Section of Taxation, 2018 Midyear Meeting, Feb. 10, 2018. (With Cassady (Cass) Brewer)
Recent Developments in Federal Income Taxation, 35th Annual Advanced Tax Law Course (Austin: State Bar of Texas, 2017). (Chap. 1)
Recent Developments in Federal Income Taxation, ABA Section of Taxation, 2017 Midyear Meeting, Jan. 21, 2017 (with Martin J. McMahon, Jr.)
Recent Developments in Federal Income Taxation, 34th Annual Advanced Tax Law Course (Austin: State Bar of Texas, 2016). (Chap. 1)
Recent Developments in Federal Income Taxation, ABA Section of Taxation, 2016 Midyear Meeting, Jan. 20, 2016 (with Martin J. McMahon, Jr.)
Recent Developments in Federal Income Taxation, 33rd Annual Advanced Tax Law (Austin: State Bar of Texas, 2015). (Chap. 1)
Recent Developments in Federal Income Taxation, ABA Section of Taxation, 2015 Midyear Meeting, Jan. 31, 2015 (with Martin J. McMahon, Jr.)
Recent Developments in Federal Income Taxation, Houston Tax Roundtable, Sept. 2014.
Recent Developments in Federal Income Taxation, 32nd Annual Advanced Tax Law Course (Austin: State Bar of Texas, 2014). (Chap. 1)
Recent Developments in Federal Income Taxation, Tax Alliance Conference, Plano, Texas, Jun. 2014.
Recent Developments in Federal Income Taxation, American Institute on Federal Taxation Conference, Birmingham, Alabama, Jun. 2014.
Recent Developments in Federal Income Taxation, Dallas Bar Association Section of Taxation, Dallas, Texas, May 2014.
Recent Developments in Federal Income Taxation, University of North Carolina Tax Institute, Chapel Hill, North Carolina, Apr. 2014.
Recent Developments in Federal Income Taxation, IRS CPA Society, Houston, Texas Apr. 2014.
Recent Developments in Federal Income Taxation, Houston Bar Association Section of Taxation, Mar. 2014.
Recent Developments in Federal Income Taxation, University of Houston Law Center, Feb. 2014.
Recent Developments in Federal Income Taxation, ABA Tax Section 2014 Mid-Year Meeting, Phoenix, Arizona, Jan. 25, 2014.
Annual Tax Update, National Webcast (Dallas: CLE Options Network, Dec. 2013).
The Essential Partnership Tax Update, National Webcast (Dallas: CLE Options Network, 2008).
The Essential Partnership Tax Update, National Webcast (Dallas: CLE Options Network, 2006).
Disguised Sales of Partnership Interests: The Proposed Regulations, 23d Annual Advanced Tax Law Course (Austin: State Bar of Texas, 2005). (Chap. 5)
Disguised Sales of Partnership Interests: The New Proposed Regulations, Houston Bar Association Section of Taxation, Feb. 2005.
Fiduciary Duties, Consolidated Returns, and Fairness, Young Scholars Workshop, Southeastern Conference of the Association of American Law Schools, Hilton Head, South Carolina, 2001.