Boris I. Bittker

Publications

• Ralph S. Brown
  108 YALE L.J. 1461 (1999) · Yale Law Journal · 1999
• The World War Ii German Saboteurs' Case and Writs of Certiorari Before Judgment by the Court of Appeals: A Tale of Nunc Pro Tunc Jurisdiction.
  14 CONST. COMMENT. 431 (1997) · Constitutional Commentary · 1997
• Observations on Raoul Berger's "Original Intent and Boris Bittker"
  66 IND. L.J. (1991) · Indiana Law Journal · 1991
• The Dormant Commerce Clause Doctrine, Swift v. Tyson, Uniform State Commercial Laws, and Federal Common Law: Ships that Passed in the Night?
  8 CONST. COMMENT. 87 (1991) · Constitutional Commentary · 1991

• The Bicentennial of the Jurisprudence of Original Intent; The Recent Past
  77 CAL. L. REV. 235 (1989) · California Law Review · 1989
• Collapsible Corporations under the Tax Reform Act of 1986
  35 CLEV. ST. L. REV. 1 (1987) · Cleveland State Law Review · 1987
• Tax Reform-Yesterday, Today, And Tomorrow*
  44 WASH. & LEE L. REV. 11 (1987) · Washington and Lee Law Review · 1987
• Eugene V. Rostow
  94 YALE L.J. 1315 (1985) · Yale Law Journal · 1985
• Capital Gains and Losses--The Sale or Exchange Requirement
  32 UC L.J. 743 (1981) · UC Law Journal · 1981

• Equity, Efficiency, and Income Tax Theory: Do Misallocations Drive Out Inequities
  16 SAN DIEGO L. REV. 735 (1979) · San Diego Law Review · 1979
• The Federal Income Tax and State Law
  32 SMU L. REV. 1075 (1979) · SMU Law Review · 1979
• Income from the Discharge of Indebtedness: The Progeny of United States v. Kirby Lumber Co.
  66 CAL. L. REV. 1159 (1978) · California Law Review · 1978
• The Exemption of Nonprofit Organizations from Federal Income Taxation
  85 YALE L.J. 299 (1976) · Yale Law Journal · 1976
• Effective Tax Rates: Fact or Fancy
  122 U. PENN. L. REV. 780 (1974) · University of Pennsylvania Law Review · 1974
• Taxing Income From Unlawful Activities
  25 CASE W. RES. L. REV. 130 (1974) · Case Western Reserve Law Review · 1974
• Tax Reform and Tax Simplification
  29 U. MIAMI L. REV. 1 (1974) · University of Miami Law Review · 1974
• Review Article
  82 YALE L.J. 1719 (1973) · Yale Law Journal · 1973
• Income Tax "Loopholes" and Political Rhetoric
  71 MICH. L. REV. 1099 (1973) · Michigan Law Review · 1973
• Income Tax Deductions, Credits, and Subsidies for Personal Expenditures
  16 J. L. & ECON. (1973) · Journal of Law and Economics · 1973
• Taxes and Civil Rights: "Constitutionalizing" the Internal Revenue Code
  82 YALE L.J. 51 (1972) · Yale Law Journal · 1972
• Review Article
  70 COLUM. L. REV. 1314 (1970) · Columbia Law Review · 1970

• The Case of the Fictitious Taxpayer: The Federal Taxpayer's Suit Twenty Years after Flast v. Cohen
  36 U. CHI. L. REV. (1969) · University of Chicago Law Review · 1969
• Churches, Taxes and the Constitution
  78 YALE L.J. 1285 (1969) · Yale Law Journal · 1969
• Comprehensive Income Taxation: A Response
  81 HARV. L. REV. 1032 (1968) · Harvard Law Review · 1968
• Income Tax Reform in Canada: The Report of the Royal Commission on Taxation
  35 U. CHI. L. REV. (1968) · University of Chicago Law Review · 1968
• A "Comprehensive Tax Base" as a Goal of Income Tax Reform
  80 HARV. L. REV. 925 (1967) · Harvard Law Review · 1967
• Corporate Elections Under Subchapter S
  39 U. COLO. L. REV. (1966) · University of Colorado Law Review · 1966
• Taxation of Foreign Income. Cases and Materials
  14 STAN. L. REV. 626 (1962) · Stanford Law Review · 1962
• The Case of the Checker-Board Ordinance: An Experiment in Race Relations
  71 YALE L.J. 1387 (1962) · Yale Law Journal · 1962
• Review Article
  74 HARV. L. REV. 803 (1961) · Harvard Law Review · 1961
• Review Article
  70 YALE L.J. 489 (1961) · Yale Law Journal · 1961
• Review Article
  71 YALE L.J. 360 (1961) · Yale Law Journal · 1961

• Taxation of Stock Redemptions and Partial Liquidations
  44 CORNELL L. REV. 299 (1959) · Cornell Law Review · 1959
• The Tax Treatment of Collapsible Corporations
  13 VAND. L. REV. 129 (1959) · Vanderbilt Law Review · 1959
• Corporation and the Federal Income Tax: Transfers to a Controlled Corporation
  1959 WASH. U. L. REV. (1959) · Washington University Law Review · 1959
• Thin Capitalization: Some Current Questions
  10 FLA. L. REV. 25 (1957) · Florida Law Review · 1957
• Stock Redemptions and Partial Liquidations under the Internal Revenue Code of 1954
  9 STAN. L. REV. 13 (1956) · Stanford Law Review · 1956
• Review Article
  64 YALE L.J. 1216 (1955) · Yale Law Journal · 1955
• Charitable Gifts of Income and the Internal Revenue Code: Another View
  65 HARV. L. REV. 1375 (1952) · Harvard Law Review · 1952
• Review Article
  61 YALE L.J. 607 (1952) · Yale Law Journal · 1952
• Butters & Lintner: Effects of Taxation: Corporate Mergers Tax Institute: Economic Effects of § 102
  61 YALE L.J. 607 (1952) · Yale Law Journal · 1952
• Book Reviews
  100 U. PENN. L. REV. 296 (1951) · University of Pennsylvania Law Review · 1951
• Review Article
  60 YALE L.J. 918 (1951) · Yale Law Journal · 1951
• CHURCH AND SPIEGEL: THE LEGISLATIVE SEQUEL
  59 YALE L.J. 395 (1950) · Yale Law Journal · 1950

• THE CHURCH AND SPIEGEL CASES: SECTION 811(c) GETS A NEW LEASE ON LIFE
  58 YALE L.J. 825 (1949) · Yale Law Journal · 1949
• Review Article
  57 YALE L.J. 1443 (1948) · Yale Law Journal · 1948
• Freezing Controls: The Effects of an Unlicensed Transaction
  47 COLUM. L. REV. 398 (1947) · Columbia Law Review · 1947
• Review Article
  56 YALE L.J. 1286 (1947) · Yale Law Journal · 1947
• THE TAXATION OF OUT-OF-STATE TANGIBLE PROPERTY
  56 YALE L.J. 640 (1947) · Yale Law Journal · 1947