John R. Dorocak

Publications

• Lissack v. Commissioner: How Might Lack of Judicial Deference to Administrative Agencies, After Loper Bright Enterprises v. Raimondo, Affect IRS Regulations and Decisions Regarding Whistleblowers and Informants?
  59 UIC L. REV. (2026) · UIC Law Review · 2026
• The Impact of Social Security of Dependents and Financing of Post-Secondary Education of Dependents on Support Obligations in Particularly California Divorces After the Tax Cuts and Jobs Act of 2017
  23 MARQ. BEN. & SOC. WEL. L. REV. 85 (2022) · Marquette Benefits and Social Welfare Law Review · 2022

• If Good Fences Make Good Neighbors, Do Bad Neighbors Make Good Real Property Law?
  44 U. DAYTON L. REV. (2019) · University of Dayton Law Review · 2019
• Tax Constitutional Questions in “Obamacare”: National Federation of Independent Business v. Sebelius in Light of Citizens United v. Federal Election Commission and Speiser v. Randall: Conditioning a Tax Benefit on the Nonexercise of a Constitutional Right
  11 U. N. H. L. REV. (2013) · The University of New Hampshire Law Review · 2013
• Political Activity of Tax-Exempt Churches Particularly after <em>Citizens United v. Federal Election Commission</em> and California's Proposition 8 Ban on Same-Sex Marriage: Render unto Caesar What is Caesar's
  9 FIRST AMEND. L. REV. 448 (2010) · First Amendment Law Review · 2010

• Tax Advantages of Sports Franchises: Part II - Estate Planning
  13 SETON HALL J. SPORTS & ENT. L. (2003) · Seton Hall Journal of Sports and Entertainment Law · 2003
• The Clintons' Legal Defense Fund: Income from Payment of Legal Expenses by Another and Deductibility of Such Expenses
  104 W. VA. L. REV. (2001) · West Virginia Law Review · 2001
• Potential Penalties and Ethical Problems in Filing an Amended Return: The Case of the Repentant Sports/Entertainment Figure's Legal Expenses Deduction
  52 ME. L. REV. 1 (2000) · Maine Law Review · 2000

• Potential Penalties and Ethical Problems of a Filing Position: Not Reporting Gain on the Expieration of a SCIN after Estate of Frane v. Commissioner
  23 U. DAYTON L. REV. (1998) · University of Dayton Law Review · 1998
• Sports and Entertainment Figures (and Others) May Be Able to Deduct Legal Expenses for Criminal Prosecutions (and Wrongful Death Suits)
  13 AKRON TAX J. (1997) · Akron Tax Journal · 1997
• Protecting Real Estate Investors: The Fight to Maintain the Like-Kind Standard for Exchanges under I.R.C. Section 1031 - "You Don't Have to Call Me Darling, Darling"
  33 SANTA CLARA L. REV. 571 (1993) · Santa Clara Law Review · 1993

• Selling a Business and Starting Anew: Liquidation-Reincorporation in the Simple Situation
  2 AKRON TAX J. (1984) · Akron Tax Journal · 1984

• Filing of an Employment Discrimination Charge under Title VII as Tolling the Statute of Limitations Applicable to a 1981 Action: The Unanswered Questions of <i>Johnson v. REA</i>
  26 CASE W. RES. L. REV. 889 (1976) · Case Western Reserve Law Review · 1976