Louis A. Del Cotto

Publications

• Debt Discharge Income: <em>Kirby Lumber Co.</em> Revisited under the "Transactional Equity" Rule of <em>Hillsboro</em>
  38 BUFF. L. REV. 777 (1990) · Buffalo Law Review · 1990

• Interest-Free Loans and <em>Dickman v. Commissioner</em>: A Letter to the Supreme Court
  32 BUFF. L. REV. 589 (1983) · Buffalo Law Review · 1983
• A Tribute to Robert B. Fleming
  3 PACE L. REV. 3 (1982) · Pace Law Review · 1982
• A Tribute to Jack Hyman
  30 BUFF. L. REV. 5 (1981) · Buffalo Law Review · 1981

• Sales and Other Dispositions of Property under Section 1001: The Taxable Event, Amount Realized and Related Problems of Basis
  26 BUFF. L. REV. 219 (1977) · Buffalo Law Review · 1977
• Section 357(c): Some Observations on Tax Effects to the Cash Basis Transferor
  24 BUFF. L. REV. 1 (1974) · Buffalo Law Review · 1974

• The Constitutional Problem of Taxing Gifts as Income: A Reply to Professor Mullock
  53 MINN. L. REV. 259 (1968) · Minnesota Law Review · 1968
• The Holding Company As a Collapsible Corporation under Section 341 of the Internal Revenue Code
  15 BUFF. L. REV. 524 (1966) · Buffalo Law Review · 1966
• "Property" in the Capital Asset Definition: Influence of "Fruit and Tree"
  15 BUFF. L. REV. 1 (1965) · Buffalo Law Review · 1965
• The Need for a Court of Tax Appeals: An Argument and a Study
  12 BUFF. L. REV. 5 (1962) · Buffalo Law Review · 1962

• Forum Non Conveniens and the Federal Employers Liability Act
  1 BUFF. L. REV. 21 (1951) · Buffalo Law Review · 1951