• It's Not a Rule: A Better Way to Understand the Definition of Income, 13 Fla. Tax Rev. 101 (2012) (with Richard Greenstein).[ssrn]

  • Defining Income, 11 Fla. Tax Rev. 295 (2011) (with Richard Greenstein).[ssrn]

  • A Regrettable Omission in Innocent Spouse Review, Tax Notes Today, Aug. 29, 2011 (letter to the editor).

  • Tax Counts: Bringing Money-Law to Latcrit, 78 Denv. U. L. Rev. 575 (2001) reprinted in Critical Tax Theory: An Introduction (A.C. Infanti & B. Crawford eds., Cambridge UP 2009).[more]

  • The Best Job in the World, in Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You, 136 (ABA 2009).[more]

  • Slouching Toward Consumption: Bad Posture for American Democracy, 1 Harv. C. L.J. 64 (2006) (reviewing Graetz & Shapiro, Death by a Thousand Cuts (2005)).

  • Much Ado About Tax-Nothings: Issues in Domestic Tax Planning with Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances (PLI 2006).

  • Paradise Kept: A Rule-Based Approach to the Analysis of Transactions Involving Disregarded Entities, 59 SMU L. Rev. 491 (2006).[ssrn]

  • Making Something out of Nothing: Tax Planning with Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances (PLI 2003, 2005).

  • Supplement to Federal Income Taxation, Cases and Materials (5th ed., Foundation Press 2005) (with McDaniel, McMahon & Simmons).

  • Discussion Problems to Accompany Federal Income Taxation, Cases and Materials (Foundation Press 2004) (with McDaniel, McMahon & Simmons).

  • Federal Income Taxation, Cases and Materials (5th ed., Foundation Press 2004) (with McDaniel, McMahon & Simmons).[more]

  • General Considerations in Using Disregarded Entities in Tax Planning, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2004 (PLI 2004).

  • Teacher's Manual to Accompany Federal Income Taxation, Cases and Materials (Foundation Press 2004) (with McDaniel, McMahon & Simmons).

  • Cash is Not Everything, 12 Bus. L. Today 61 (2003).

  • Cubans without Borders: The Possible Dream, 55 Fla. L. Rev. 205 (2003).

  • Close the Visa Loophole, 24 Nat'l L.J., January 28, 2002, at A17 (with J. Ting).

  • Making Something out of Nothing: A Primer on the Domestic Tax Treatment and Uses of Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2002 (PLI 2002) (with S. Bank).

  • Lessons from Latcrit: Insiders and Outsiders, All at the Same Time, 53 U. Miami L. Rev. 787 (1999).

  • Shall Little Elian Stay or Go Home?, 22 Nat'l L.J., December 27, 1999, at A21 (with J. Ting).

  • Winner-Take-All Markets: Easing the Case for Progressive Taxation, 4 Fla. Tax Rev. 1 (1998) (with M. McMahon, Jr.).[ssrn]

  • Untangling Tax Reform: Simple Taxes, Complex Choices, 33 San Diego L. Rev. 1355 (1996).

  • Taxes, Power and Personal Autonomy, 33 San Diego L. Rev. 1 (1996).

  • Taxing Exits, 29 U.C. Davis L. Rev. 1087 (1996).

  • The Difference Between Expatriates and Mrs. Gregory--Citizenship Can Matter, 67 Tax Notes 692 (1995), reprinted in 10 Tax Notes Int'l 1612 (1995).

  • Distinguishing Interest From Damages: A Proposal for a New Perspective, 40 Buff. L. Rev. 373 (1992).

  • Comments, Proposed Regulations on Section 280G (Golden Parachutes), 90 TN 7-16. Doc. 90-1308 (February 9, 1990) (principal author).

  • Response Treasury Should be Lauded for the Golden Parachute Regulations, 44 Tax Notes 340 (1989).

  • As It Should Be: A Rational Approach to the Aggregation of Employee Benefits Under Section 2039, 53 Mo. L. Rev. 15 (1988).

  • Federal Income Taxation of Corporations and Shareholders (5th ed., Warren Gorham & Lamont 1987), 61 Temple L. Rev. 431 (1988) (book review).

  • Ode to the GST: Of Taxes and Superstitions, 65 Taxes 9 (January, 1987).