Richard L. Schmalbeck

Publications

• Substance Over Form in Transfer Tax Adjudication
  55 LOY. L. A. L. REV. 609 (2022) · Loyola of Los Angeles Law Review · 2022

• Advocating a Carryover Tax Basis Regime
  93 NOTRE DAME L. REV. 109 (2017) · Notre Dame Law Review · 2017
• Gifts and the Income Tax—an Enduring Puzzle
  73 LAW & CONTEMP. PROBS. 63 (2010) · Law and Contemporary Problems · 2010

• Post-Disaster Tax Legislation: A Series of Unfortunate Events
  56 DUKE L.J. 51 (2006) · Duke Law Journal · 2006
• The Impact of Tax-Exempt Status: The Supply-Side Subsidies
  69 LAW & CONTEMP. PROBS. 121 (2006) · Law and Contemporary Problems · 2006
• Does the Death Tax Deserve the Death Penalty - An Overview of the Major Arguments for Repeal of Federal Wealth-Transfer Taxes
  48 CLEV. ST. L. REV. 750 (2000) · Cleveland State Law Review · 2000

• Race and the Federal Income Tax: Has a Disparate Impact Case Been Made
  76 N. C. L. REV. 1817 (1998) · North Carolina Law Review · 1998

• The Trouble With Statistical Evidence
  49 LAW & CONTEMP. PROBS. 221 (1986) · Law and Contemporary Problems · 1986
• A Policy Analysis of Fee-Shifting Rules Under the Internal Revenue Code
  35 DUKE L.J. 970 (1986) · Duke Law Journal · 1986
• Foreword
  48 LAW & CONTEMP. PROBS. (1985) · Law and Contemporary Problems · 1985
• Income Averaging After Twenty Years: A Failed Experiment in Horizontal Equity
  33 DUKE L.J. 509 (1984) · Duke Law Journal · 1984

• The Validity of Grant-Back Clauses in Patent Licensing Agreements
  42 U. CHI. L. REV. (1975) · University of Chicago Law Review · 1975
• The Validity of Grant-Back Clauses in Patent Licensing Agreements
  42 U. CHI. L. REV. (1975) · University of Chicago Law Review · 1975