Geoffrey C. Dietrich

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
• 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
• 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