Tax Treatment of Environmental
Transactions, 52 The Tax Lawyer 81–132 (Fall 1998); reprinted in
Environmental
Corporate Counsel Report, Vol. 5, No. 12, March 1999.
New Law Excludes Gain on Sale of
Residence,
26 Taxation for Lawyers 144–148 (November/December 1997); reprinted
in 59 Taxation for Accountants 188–192 (October 1997).
Gross Revenue From Gambling: Some Unintended
Consequences, 76 Tax Notes 1455–1465
(September 15, 1997).
Amortization of Intangible Assets In A Business
Acquisition, 26 Taxation for Lawyers 22–28 (July/Aug 1997); reprinted
in 58 Taxation for Accountants
336–342 (June 1997) and
Tax
Ideas (July 1997).
Revenge of the
Muckrakers, 74 Tax Notes 255–265 (April 14, 1997).
The Campaign for Radical Tax Reform: Round
Two, 74 Tax Notes 957–960 (February 17, 1997).
The Failure of U.S. Tax Policy, 72
Tax Notes 341–351 (October 21, 1996).
Corrections to Sections 1034 and 121: Victims of the Balanced
Budget, 70 Tax Notes
589–595 (January 29, 1996).
New Dynamics of Tax
Policy? 12 American Journal of Tax Policy 61–99 (Spring 1995).
Section 108 Excluded COD Income: Are
"Windfall" Basis Adjustments
Allowed? 75 Tax Adviser
259–263 (May 1995); reprinted in
68
Tax Notes 487 (July 24, 1995).
The Flat Tax: A Dissenting
View, 67 Tax Notes 1253–1256 (May 22, 1995).
Consumption Taxes, Flat Taxes, And Other Tax
Fantasies, 66 Tax Notes 577–584
(January 23, 1995).
Farewell
To Tax Reform: 1993 Tax Act in Historical Perspective, 64
Tax
Notes 1081–1091 (August 22, 1994), reprinted in
Selected Readings on Tax Policy: 25 Years of Tax Notes (Arlington,
VA.: Tax Analysts, 1997).
Tax
Complexity, Reform, and the Illusions of Tax Simplification, 2
George
Mason Independent Law Review 319–359
(Summer 1994), reprinted in
65
Tax Notes 1717–1720
(December 26, 1994).
Use
of Limited Liability Companies for Conducting Business in Pennsylvania,
LXIV Pennsylvania Bar Association
Quarterly 142–149 (July 1993).
ERISA
Plans and IRAs in Bankruptcy Under Pennsylvania Law, LXIV
Pennsylvania Bar Association Quarterly 47–53 (January 1993).
Penalties For Tax Fraud Against A Corporation, 72
Tax Adviser 464–470 (July 1992).
Tax
Reform: The 1980s in Perspective, 46
Tax
Law Review 489–536 (Summer 1991).
IRC
Section 460: Long-Term Construction Contract Issues, 68
TAXES 30–38 (January 1990).
Obligations
to Correct Errors on Returns, 72
Journal
of Taxation 90–93 (February 1990).
Qualifying
For Nonrecognition on Transfers Between Spouses,
17 Taxation for Lawyers 292–297 (March/April 1989);
reprinted in 42
Taxation
for Accountants 332–336 (June 1989).
Constitutional
Interpretation as Political Choice, 48
University
of Pittsburgh Law Review 989–1024 (Summer 1987).
Unraveling
the Constitution, 24
Society
56–59 (January/February 1987).
The
Elusive Freud, 71
The
Psychoanalytic Review 517–527 (Winter 1984).
Whither
Liberalism?
XVII Polity 192–200 (Fall 1984).
The
Politics of Self-Fulfillment, 1
Black
on White 36–46 (Fall 1982).
Other Articles:
Tax Reform: Trump Style, Sunday News Journal
(Wilmington, DE), February 26, 2017.
Legal Arguments Over Same-Sex Marriage Are Tangled,
Sunday News Journal
(Wilmington, DE), January 24, 2015.
Is Delaware a Tax Haven? Maybe Sunday News Journal
(Wilmington, DE), July 13, 2014.
Tax Reform?
Please, Not Again, Sunday News Journal
(Wilmington, DE), June 22, 2014.
Should College Sports Players Unionize? (with Daniel V. Johns) Sunday News Journal
(Wilmington, DE), March 16,
2014, A33.
Delaware: Tax Haven or Scapegoat?
66
State Tax Notes
53–56
(October 7, 2013).
Wish the Income Tax a Happy 100th Birthday!
Sunday News Journal
(Wilmington, DE), February 3,
2013, A17.
Tax Reform Cometh!
107 Tax
Notes 1435
(June 13, 2005).
Tax Provisions That Expire,
The News Journal (Wilmington, DE), Sunday, July 6, 2003, A9.
Blessing
Sham Shelters, Legal Affairs,
July/August 2002, 20.
Easy
Money: Corporate Tax Shelters,
The News Journal
(Wilmington, DE), Sunday, June 3, 2001, A13.
It’s
Alive: The GOP’s Plan to End the Estate Tax,
The
American Prospect, July 31, 2000, 29.
Forget
Marriage Penalty Relief! The
News Journal (Wilmington, DE), Sunday, March 5, 2000, E1.
Beware
of Pols Bearing Surplus,
The News
Journal (Wilmington, DE), Sunday, September 5, 1999, H1.
Estate
Tax Burdens, The News Journal
(Wilmington, DE), Sunday, July 23, 1999, A15.
Time
to Repeal the Federal Estate Tax?
Trust
& Investments, September/October 1998, 52.
Client
Protection Forum Compares American and Canadian Systems,
The
Professional Lawyer, Vol. 9, 1998, 18.
New
Tax Treatment for Home Sales,
The
Legal Intelligencer, October 30, 1997, 6.
FASITs:
Entity of Choice for Securitization of Debt,
The Legal Intelligencer, February 3, 1997, 11.
What
the New Law Means for S Corporations,
Business
Philadelphia, February 1997, 14.
Sizing Up the Flat Tax,
The News Journal
(Wilmington, DE), Sunday, February 18, 1996, J1.
Flatliners:
The GOP’s Flat Tax Obsession,
The
New Republic, September 18 & 25, 1995, 18.
Film and the Political, News for Teachers of Political Science
(APSA), No. 37, Spring 1983, 8.
Reviews:
Making the Modern American Fiscal State: Law, Politics, and the Rise
of Progressive Taxation, 1877–1929,
by Ajay K. Mehrotra, in Journal of the American Taxation Association (JATA),
vol. 39, no. 1 (Spring 2017): 99–103.
Reply to Robert Higgs in
Journal of Policy History,
vol. 23, no. 2 (April 2011), 273–277.
A Government Out of Sight: The Mystery of National Authority in
Nineteenth-Century America, by Brian Balogh, in
The Forum:
A Journal of Applied Research in Contemporary Politics
(Berkeley Electronic Press), vol. 8, issue 3 (2010),
1–7.
The
Permanent Tax Revolt: How the Property Tax Transformed American
Politics,
by Isaac William Martin, and
After the Tax Revolt:
California’s Proposition 13 Turns 30, edited by Jack Citrin
and Isaac William Martin, in Perspectives on Politics,
vol. 8, No. 2 (June 2010).
War and Taxes, by Steven Bank, Kirk Stark, and Joseph
Thorndike, in Journal of the American Taxation Association,
Vol. 31, No. 2 (fall 2009), 114–116.
Toward Fundamental Tax Reform, edited by Alan J. Auerbach and Kevin A. Hassett,
in 107 Tax Notes 1717–1722 (June 27, 2005).
Contemporary U.S. Tax Policy, by C. Eugene Steuerle, in 104
Tax Notes 309–312
(July 19, 2004).
Perfectly
Legal: The Covert Plan to Rig Our Tax System, by David Cay Johnson, in
102 Tax
Notes 795–800 (February 9, 2004).
The
Great American Tax Dodge,
by Donald L. Barlett and James B. Steele, in 88
Tax
Notes 1669–1671 (September 25, 2000).
The
Decline [and Fall?] of the Income Tax,
by Michael J. Graetz, in THE ANNALS
of
The American Academy of Political and Social Science, Vol. 556, March 1998,
228–229.
Are
We To Be A Nation?
by R. Bernstein, in
Journal of the
American Bar Association, Vol. 73, Sept. 1, 1987.
Citizenship
Without Consent, by P.
Schuck and R. Smith, and
Without
Justice for All, by E. Hull, in
American
Political Science Review, Vol. 80, No. 3, September 1986.
Dilemmas
of Pluralist Democracy,
by Robert Dahl, and
Participatory
Pluralism, by Marvin Olsen, in
Teaching
Political Science, Vol. 11, No. 2, Winter 1983.
Post-Conservative
America, by Kevin P.
Phillips, in Society, Vol. 20,
July 1983.
Woodrow
Wilson: A Psychological Biography,
by E. Weinstein, in
Presidential
Studies Quarterly, Vol. XIII, No. 1, Winter 1983.
The
Two Worlds of Liberalism,
by Eldon J. Eisenach, in
American Political
Science Review, Vol. 76, No. 2, June 1982.
Lyndon:
An Oral Biography, by
M. Miller, in Presidential Studies
Quarterly, Vol. XI, No. 4, Fall 1981.
Hobbes
and Narcissism, by J. Glass, in
Political
Theory, Vol. 9, No. 2, May 1981.
Ph.D.
Dissertation:
Human Nature and Theory: The Political Dimensions of Freudian
Psychology (Cornell University, Department of Government, January 1980).
Academic &
Professional Activities
Panelist,
Roundtable on
“The Making of the Modern Fiscal State,” Annual Conference of the
Law
and Society Association, Minneapolis,
May 31, 2014.
Ad Hoc
Manuscript Reviewer for
Law & Social Inquiry,
published by John Wiley & Sons, Inc., 2014.
Ad Hoc Manuscript Reviewer for book
chapter in Steven Payson, Public Economics,
published by Preager Publishers, 2013.
Ad Hoc
Manuscript Reviewer for
Canadian Review of American Studies,
published by University of Toronto, 2012.
Ad Hoc Manuscript Reviewer,
American Political Science Review, published by American
Political Science Association, 2009.
Ad Hoc Manuscript Reviewer,
Commonwealth: A Journal of Political Science,
published by Pennsylvania Political Science Association, 2011.
Ad Hoc Manuscript Reviewer,
Journal of Policy History, published by Cambridge University
Press, 2009.
Panelist/Paper,
“The First
National Income Tax, 1861–1872,”
at
106th Annual Conference on Taxation, National Tax Association,
Tampa, FL, November 21, 2013.
Discussant, "Corporate Taxation and History"
at
106th Annual Conference on Taxation, National Tax Association,
Tampa, FL, November 21, 2013.
Panelist/Paper,
“The First
National Income Tax, 1861–1872,”
at
7th Biennial Conference on Policy History, co-sponsored by
The Journal of Policy History
and Institute for Policy History, Richmond, VA, June 8, 2012.
Panel Chair,
“Rethinking Postwar Politics,”
at
7th Biennial Conference on Policy History, co-sponsored by
The Journal of Policy History
and Institute for Policy History, Richmond, VA, June 6, 2012.
Ad Hoc Manuscript
Reviewer for: textbook from Praeger Publishers;
American Political Science Review,
published by American Political Science Association (APSA);
Commonwealth: A Journal of Political Science, published by Pennsylvania
Political Science Association;
Journal of Policy History,
published by Cambridge University Press.
Guest Lecture, “War,
Revenue, and State Building," Department of Political Science
and International Relations, University of Delaware, November 2009.
Panelist,
Author Meets Readers: Sheldon Pollack's
War, Revenue, and
State Building, Annual
Meeting of the American Political Science Association, Toronto, Canada,
September 6, 2009.
Prize selection committee,
Mary Parker
Follett Award of the
Politics & History
Section of
the American Political Science Association, best article in
politics and history published in 2008-09.
Panelist,
"Historical Perspectives on Tax Law & Policy,"
conference co-sponsored by
UCLA School of
Law and UCLA Center for Economic History, UCLA, Los Angeles, California,
July 16–17, 2007.
Planning Committee,
Delaware
Tax Institute, Wilmington, DE, 2006–2009.
Audit Committee, American Association of University Professors (AAUP),
Washington, D.C., 2004–2007.
Business Law Test Development Committee of the College-Level Examination
Program (CLEP),
The College Board and Educational Testing Service (ETS),
Princeton, N.J., January 2001–2008.
Panelist, “Current Events,”
Annual Meeting of Delaware Tax Institute, University of Delaware, Newark,
DE, November 30, 2005.
Inaugural Guest Lecture, “Tax
Shelters and the Decline of Professional Ethics,” Tax Law Society, Temple University Law School,
Philadelphia, PA, November 6, 2003.
Panelist,
“Negotiating Contingency” and “Why Collective Bargaining?” AAUP Summer Institute, University of New Mexico,
Albuquerque, N.M., July 24–27,
2003.
Guest Lecture, “What Tax Lawyers Do,” Legal Studies Lecture
Series, University of Delaware, March 21, 2003.
Presentation, “Republican Antitax Policy,” to the faculty of the Legal
Studies Program, University of Delaware, March
20, 2003.
Organizer and
Moderator, “Symposium on Law, Unions, and the Modern University,”
co-sponsored by AAUP and Legal Studies Program, University of Delaware,
March 5, 2003.
Guest Lecture, “Tax Policy in the 21st Century,” Temple
University School of Law, Philadelphia, PA; February 25, 2003.
Ad Hoc
Manuscript Reviewer for
Eastern Economic Journal,
published by Eastern Economic Association, 2001.
Ad Hoc Manuscript Reviewer for business law textbook for
McGraw-Hill/Irwin, Inc., 2003.
Ad Hoc Manuscript Reviewer for business law textbook for Prentice Hall, Inc., 1996.
Speaker, "The Future of American Taxation,"
conference cosponsored by American Enterprise Institute and Tax Analysts,
Washington, D.C.: December 10, 2002.
Fellow,
Salzburg Seminar, “Globalization
and the Development of Transnational Legal Services," Salzburg,
Austria, August
17–22, 2002.
Participant,
Liberty Fund Colloquium on “Jurismania: The Madness of American Law,” April 12–13, 2002, Indianapolis, Indiana.
Speaker, “The
Problem of Tax Shelters,” Wilmington Tax Group, September 10,
2002, Wilmington, DE
Speaker,
“The Role of the Tax Lawyer,” Legal Studies Lecture Series, University
of Delaware, March 15, 2002
Speaker,
“You and Your Taxes,” Legal Studies Lecture Series, University of
Delaware, April 6, 2001.
Speaker,
“IRS National Conference on Environmental Issues,” Seattle,
Washington, May 24, 2000; lecture 200 IRS agents, engineers, etc. on tax treatment of environmental
remediation expenses.
Speaker,
“You and Your Taxes,” Legal Studies Lecture Series, University of
Delaware, April 14, 2000.
Panelist/Paper,
“Tax Treatment of Environmental Transactions,” Mid-Atlantic American
Accounting Association Meeting, March 24, 2000;
Wilmington, Delaware.
Speaker,
“You and Your Taxes,” Legal Studies Lecture Series, University of
Delaware, April 9, 1999.
Panelist/Paper,
"The Politics of Taxation: Who Pays What, When,
How," presented to
Annual Meeting of the American Political Science Association, Boston,
Massachusetts, September 6, 1998.
Panelist,
“What Should We Do With the Government Budget Surplus?” sponsored by
the Student Economics Association, College of Business & Economics,
University of Delaware, April 22, 1998.
Participant,
Liberty Fund Colloquium on “Liberty, Responsibility, and the American
Professions,” March 19–22, 1998, Santa Monica, California.
Editorial
Advisory Board, Trust &
Investments, published by the American Bankers Association, 1997–1999.
Committee
Reporter, 14th Annual National Forum on Client Protection, sponsored by
American Bar Association Standing Committee on Client Protection; May
29–30, 1998, Montreal, Canada.
Speaker,
“Integration of Environmental and Tax Law,” September 25, 1997; Neumann College, Aston, PA; speaker
& cosponsor of continuing professional education program for lawyers and
accountants.
Speaker,
“Tax Policy and the 1997 Tax Bill,” CPA Club of New Castle County,
Cosponsored by University of Delaware Division of Continuing Education,
July 30, 1997; Wilmington, DE.
Lecture on 1997 tax legislation.
Speaker,
“U.S. Tax Policy,” sponsored by the Legal Studies Program and
Department of Political Science, University of Delaware, March 20, 1997. Lecture on book and recent developments in U.S. tax policy.
Speaker,
“The Failure of U.S. Tax Policy,”
12th Annual University of Delaware
Land & Sea Lecture Series, sponsored by Office of University
Relations, Virden Conference Center, Lewes, DE; February 14, 1996.
Panelist,
“Current Events: The Small Business Job Protection Act of 1996,” 29th
Annual Meeting of Delaware Tax Institute, University of Delaware, Newark,
DE, November 21, 1996.
Panelist/Paper,
"U.S.
Income Tax Policy: Models of
Development," presented to the
Annual Meeting of the Northeastern
Political Science Association, Newark, New Jersey, November 9, 1995.
Speaker,
“The Future of the U.S. Tax System,” Annual Meeting of Tax Committee,
Associated Accounting Firms International, Portland, Maine, July 28, 1995.
Witness, U.S. Senate Finance Committee, Washington, D.C., May 18, 1995.
Testimony on various reform proposals for a “flat” and/or
consumption tax.
Lecture, “ERISA Plans and
IRAs in Bankruptcy Proceedings: Can They Be Reached by Creditors
of the Debtor?” presented to the Bankruptcy Section,
Philadelphia Bar Association, July 24, 1992.
Panelist/Paper,
“Constitutional Interpretation as Political
Choice,” presented to Conference Group on Jurisprudence & Public
Law, Annual Meeting of the American Political Science
Association, August 1986.
Panelist/Paper,
“A Political Theory of Judicial Review,”
presented to the
Annual Meeting of the Northeastern Political
Science Association, Philadelphia, PA, November 1985.
Panelist/Paper,
Panelist/Paper, “Hobbes, Freud, and the Art of
Repression,” presented to the Annual Meeting of the Pennsylvania
Political Sciences Association, March 1982.
University
& Community Service
Member, Board of Directors,
Hillel of
University of Delaware, 2017-present.
Member, Finance Committee,
Hillel of
University of Delaware, 2016-present.
Member,
Tax Planning Committee, Delaware Chamber of
Commerce, Wilmington, DE, 2013–present.
Faculty Pre-Law
Advisor, University of Delaware, 1996–present.
Executive Committee, Legal Studies Program, University of Delaware,
1996–present.
Chair,
Faculty Senate Academic Priorities Review Committee,
University of Delaware, 2012–2013.
Member, Faculty Senate/AAUP/Administration Joint Committee on CNTT,
University of Delaware, 2013–2014.
Past
President, Faculty Senate,
University of Delaware, 2013–2014.
President, Faculty Senate,
University of Delaware, 2012–2013.
President-Elect, Faculty Senate,
University of Delaware, 2011–2012.
Speaker, Winter 2013 Commencement, University of
Delaware, representing UD faculty, January 6, 2013.
Speaker, Spring 2012 Commencement, University of
Delaware, representing UD faculty, June 26, 2012.
Search
Committee, Provost, University of
Delaware, 2012–2013.
Chair, Faculty Senate Coordinating Committee on
Education,
University of Delaware, 2011–2012.
Faculty Senate Committee on Rules,
University of Delaware, 2002–2012.
Faculty
Representative, University of Delaware Board of Trustees, Finance Committee,
2003–2015.
Faculty Senate
Committee on Welfare and Privileges,
University of Delaware, 2009–2012.
Faculty Adviser, Pre-Law Student Association, University of Delaware,
2005–2011.
Faculty Adviser, Phi Alpha Delta Pre-Law Fraternity, University of Delaware,
2005–2010.
AAUP Faculty Grievance Committee, University of Delaware, 2000–2009.
Treasurer & Executive Council, University of Delaware
Chapter of AAUP, 2003–2009.
Director, Legal Studies Program, University of Delaware,
2004–2009.
Collective Bargaining Negotiating Teams, University of Delaware
Chapter of AAUP, 2005 and 2008.
Joint
University-AAUP Committee on Faculty Compensation, University of
Delaware, fall 2008.
Provost's Law
Institute Planning Committee, University of Delaware, 2007–2009.
Search
Committee, Dean of the Lerner College of Business & Economics, University of
Delaware, Fall 2005.
Faculty Senate, member, University of Delaware, September 2001–2005.
Faculty Senate Committee on General Education,
University of Delaware, 2002–2004.
Conflicts of Interest Committee, Lerner College of Business, University of Delaware,
2003–2004.
Committee on Organization, Lerner College of Business & Economics,
University of Delaware, 2001–2003.
Curriculum Committee, Lerner College of Business & Economics, University
of Delaware, 1998–2002.
Treasurer, White Manor Country Club, Malvern, PA,
1998–2001.
Board of Directors, White Manor Country
Club, Malvern, PA, 1995–2001.
Media Appearances
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