Beckett G. Cantley

Publications

• <em>Moore v. United States</em>: The U.S. Supreme Court’s Impending Revisiting of the Definition of “Income”
  32 U. MIAMI BUS. L. REV. 175 (2024) · University of Miami Business Law Review · 2024
• The U.S.-Malta Treaty Retirement Account: The IRS’ Latest Listed Transaction
  38 EMORY INT'L L. REV. RECENT DEV. 32 (2023) · Emory International Law Review Recent Developments · 2023
• Severity Under Scrutiny: The U.S. Supreme Court Battle Over the FBAR Penalty
  16 J. BUS. ENTREPRENEURSHIP & L. 33 (2023) · The Journal of Business, Entrepreneurship & the Law · 2023
• The New Potential Regulatory Death of Aggressive Captive Insurance
  75 S. C. L. REV. (2023) · South Carolina Law Review · 2023
• Coca-Cola v. Commissioner: A Major IRS Win in the International Transfer Pricing Wars
  25 TRANSACTIONS (2023) · Transactions: The Tennessee Journal of Business Law · 2023
• Apple v. European Commission: Losing the War on Corporate International Transfer Pricing
  45 LOY. L. A. INT'L & COMP. L. REV. (2022) · Loyola of Los Angeles International and Comparative Law Review · 2022
• Civil War II: The Consitutionality of California's Travel Bans
  32 U. FLA. J. L. & PUB. POL'Y (2022) · University of Florida Journal of Law & Public Policy · 2022
• Ground Zero: The IRS Attack on Syndicated Conservation Easements
  45 WM. & MARY ENVTL. L. & POL'Y REV. 427 (2021) · William & Mary Environmental Law and Policy Review · 2021
• The Cannabis Conundrum: Constitutional & Policy Concerns in Taxation of the Marijuana Industry
  10 LEGIS. & POL'Y BRIEF (2021) · Legislation and Policy Brief · 2021
• <em>Wells Fargo & Co. v. U.S.</em>: A Potential Beginning of The End of The Objective Reasonable Basis Tax Penalty Defense
  29 U. MIAMI BUS. L. REV. 1 (2021) · University of Miami Business Law Review · 2021

• Environmental Preservation and the Fifth Amendment: The Use and Limits of Conservation Easements By Regulatory Taking andEminent Domain
  20 UC L. ENV'T J. 215 (2014) · UC Law Environmental Journal · 2014
• Environmental Protection or Mineral Theft: Potential Application of the Fifth Amendment Takings Clause to U.S. Termination of Unpatented Mining Claims
  4 WASH. & LEE J. ENERGY CLIMATE & ENV'T 203 (2013) · Washington and Lee Journal of Energy, Climate, and the Environment · 2013
• The Forgotten Taxation Landmine: Application of the Accumulated Earnings Tax to IRC sec. 831(B) Captive Insurance Companies
  11 RICH. J. GLOBAL L. & BUS. 159 (2012) · Richmond Journal of Global Law & Business · 2012
• The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses That Survived the Great Recession
  17 FORDHAM J. CORP. & FIN. L. 1127 (2012) · Fordham Journal of Corporate & Financial Law · 2012
• The UBS Case: The U.S. Attack on Swiss Banking Sovereignty
  7 BYU INT'L L. & MGMT. REV. 1 (2011) · Brigham Young University International Law & Management Review · 2011
• The Cure Causes New Symptoms: Capital Control Effects of Tax Enforcement, Gold Regulation, and Retirement Reform
  7 S. C. J. INT'L L. & BUS. (2010) · South Carolina Journal of International Law and Business · 2010

• Congress Giveth and Congress Taketh Away: The Slow Death of the SESOP
  20 AKRON TAX J. (2005) · Akron Tax Journal · 2005
• The New Dividend Tax Cut; Bush's Prescription for Rescuing the Economy
  19 AKRON TAX J. (2004) · Akron Tax Journal · 2004
• How Long Must One Stay in the USVI to be Considered a "Resident" to Qualify for the 90% Residency Tax Credit?
  13 FLA. ST. U. J. TRANSNAT'L L. & POL'Y (2003) · Florida State University Journal of Transnational Law & Policy · 2003
• Taxation Expatrition: Will the Fast Act Stop Wealthy Americans From Leaving the United States?
  36 AKRON L. REV. (2003) · Akron Law Review · 2003
• The New Tax Shelter Opinion Letter Regulations: Cutting Back on a Client's Ability to Rely on the Advice of His Counsel
  18 AKRON TAX J. (2003) · Akron Tax Journal · 2003
• United States v. KPMG: Does Section 6103 Allow the IRS to Put Taxpayer Names on the Front Page of the Wall Street Journal
  50 CLEV. ST. L. REV. 1 (2002) · Cleveland State Law Review · 2002