Norman A. Sugarman

Publications

• Tax Ruling Procedure Revisited
  9 WM. & MARY L. REV. 1011 (1968) · William & Mary Law Review · 1968
• Pecuniary Formula Marital Deduction Bequests: Application of Revenue Procedure 64-19
  16 CASE W. RES. L. REV. 257 (1965) · Case Western Reserve Law Review · 1965
• Tax Aspects of Life Insurance Business and Personal Planning
  14 CASE W. RES. L. REV. 306 (1963) · Case Western Reserve Law Review · 1963
• Introduction--Basic Decisions Prior to Incorporation
  12 CASE W. RES. L. REV. 182 (1961) · Case Western Reserve Law Review · 1961
• Incorporating Tax Free--Basic Requirements under Section 351 of the International Revenue Code
  12 CASE W. RES. L. REV. 183 (1961) · Case Western Reserve Law Review · 1961
• Problems of Disposition of Corporate Owned Real Estate and Collapsible Partnership Provisions
  11 CASE W. RES. L. REV. 230 (1960) · Case Western Reserve Law Review · 1960
• Problems of Rent
  11 CASE W. RES. L. REV. 178 (1960) · Case Western Reserve Law Review · 1960
• Business Income of Exempt Organizations
  46 VA. L. REV. 424 (1960) · Virginia Law Review · 1960

• Organization of a Corporation: New Considerations under the Internal Revenue Code of 1954
  6 CASE W. RES. L. REV. 333 (1955) · Case Western Reserve Law Review · 1955

• Estate and Gift Equalization--The Marital Deduction
  36 CAL. L. REV. 223 (1948) · California Law Review · 1948
• Estate and Gift Tax Equalization. The Marital Deduction
  36 CAL. L. REV. 223 (1948) · California Law Review · 1948
• Cancellation of Indebtedness and Its Tax Consequences: II
  41 COLUM. L. REV. 61 (1941) · Columbia Law Review · 1941
• Cancellation of Indebtedness and Its Tax Consequences: I
  40 COLUM. L. REV. 1326 (1940) · Columbia Law Review · 1940