John A. Miller

Publications

• Wealth Transfer Tax Planning After the Tax Cuts and Jobs Act
  46 BYU L. REV. 1411 (2021) · BYU Law Review · 2021

• Medicaid Planning in Idaho
  52 IDAHO L. REV. 507 (2016) · Idaho Law Review · 2016
• Medicaid Planning for Long-Term Care: California Style
  41 ACTEC L.J. (2015) · ACTEC Law Journal · 2015
• Wealth Transfer Tax Planning for 2013 and Beyond
  2013 BYU L. REV. 879 (2014) · BYU Law Review · 2014

• Voluntary Impoverishment to Obtain Government Benefits
  13 CORNELL J. L. & PUB. POL'Y 81 (2003) · Cornell Journal of Law and Public Policy · 2003
• Equal Taxation: A Commentary
  29 HOFSTRA L. REV. (2000) · Hofstra Law Review · 2000

• The Merger Puzzle
  1 FLA. TAX REV. (1998) · Florida Tax Review · 1998
• Liars Should Have Good Memories: Legal Fictions and the Tax Codes
  64 U. COLO. L. REV. 1 (1993) · University of Colorado Law Review · 1993
• Rationalizing Injustice: The Supreme Court and the Property Tax
  22 HOFSTRA L. REV. (1993) · Hofstra Law Review · 1993
• Indeterminancy, Complexity, and Fairness: Justifying Rule Simplication in the Law of Taxation
  68 WASH. L. REV. 1 (1993) · Washington Law Review · 1993
• State Adoption of a Value Added Tax: A Desperate Act in Search of the Proper Occasion
  71 NEB. L. REV. (1992) · Nebraska Law Review · 1992
• Federal Income Taxations and Community Property Law: The Case for Divorce
  44 SMU L. REV. 1087 (1990) · SMU Law Review · 1990