J. Timothy Philipps

Publications

• Building a Better Law School
  51 WASH. & LEE L. REV. 1153 (1994) · Washington and Lee Law Review · 1994
• What Part of RPOS Don't You Understand? An Update and Survey of Standards for Tax Return Positions
  51 WASH. & LEE L. REV. 1163 (1994) · Washington and Lee Law Review · 1994
• It'S Not Easy Being Easy: Advising Tax Return Positions
  50 WASH. & LEE L. REV. 589 (1993) · Washington and Lee Law Review · 1993
• It's Not Love, But It's Not Bad: A Response to Critics of Prepaid College Tuition Plans
  26 U. RICH. L. REV. 281 (1992) · University of Richmond Law Review · 1992
• Uncle Sam Gets the Goldmine - Students Get the Shaft: Federal Tax Treatment of Student Loan Indebtedness
  15 SETON HALL J. LEGIS. & PUB. POL'Y (1991) · Seton Hall Journal of Legislation and Public Policy · 1991
• Federal Taxation Of Prepaid College Tuition Plans
  47 WASH. & LEE L. REV. 291 (1990) · Washington and Lee Law Review · 1990

• But Reverend, Why Does Your Baptismal Font Have A Diving Board? Equitable Treatment For Vows Of Poverty Under The Federal Income Tax
  44 WASH. & LEE L. REV. 19 (1987) · Washington and Lee Law Review · 1987
• Meeting the Goals of Medicare Prospective Payments
  88 W. VA. L. REV. (1986) · West Virginia Law Review · 1986
• Medicare Prospective Payment: A Quiet Revolution
  87 W. VA. L. REV. (1984) · West Virginia Law Review · 1984
• Medically Necessitated Meal and Lodging Costs: Should They Be Deductible Under Internal Revenue Code Section 213?
  41 WASH. & LEE L. REV. 453 (1984) · Washington and Lee Law Review · 1984
• Origins Of Tax Law: The History Of The Personal Service Corporation
  40 WASH. & LEE L. REV. 433 (1983) · Washington and Lee Law Review · 1983
• Virginia Tax Procedures: Unfinished Business
  38 WASH. & LEE L. REV. 1115 (1981) · Washington and Lee Law Review · 1981

• Use of Internal Revenue Code Section 355 to Separate Shareholder Interests in Cross-Ownership Situations
  11 LOY. L. A. L. REV. 757 (1978) · Loyola of Los Angeles Law Review · 1978
• Deductibility of Legal Expenses Incurred in Corporate Stock Redemptions, Partial Liquidations, and Separations
  25 DUKE L.J. 941 (1976) · Duke Law Journal · 1976
• VEPCO--The Need for a Revised Tax Appeals Procedure in West Virginia
  76 W. VA. L. REV. (1973) · West Virginia Law Review · 1973
• Symposium on No-Fault Insurance: Introduction
  74 W. VA. L. REV. (1971) · West Virginia Law Review · 1971

• The West Virginia Constitution and Taxation
  71 W. VA. L. REV. (1969) · West Virginia Law Review · 1969