Jeffrey L. Kwall

Publications

• The Outer Limits of Realization: <i>Weiss v. Stearn</i> and Corporate Dilution
  17 FLA. TAX REV. (2015) · Florida Tax Review · 2015
• When Should Asset Appreciation Be Taxed?: The Case for a Disposition Standard of Realization
  86 IND. L.J. (2011) · Indiana Law Journal · 2011

• Justice: The Impact of a Lawyer's Personal Philosophy
  36 LOY. U. CHI. L.J. 513 (2005) · Loyola University Chicago Law Journal · 2005
• Out with the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales
  81 N. C. L. REV. 977 (2003) · North Carolina Law Review · 2003

• The Uncertain Case against the Double Taxation of Corporate Income
  68 N. C. L. REV. 613 (1990) · North Carolina Law Review · 1990

• The Income Tax Consequences of a Gratuitous Transfer of Appreciated Property Contingent upon the Donee's Promise to Pay the Gift Tax
  31 DEPAUL L. REV. 45 (1982) · DePaul Law Review · 1982