Samuel D. Brunson

Publications

• Delay, Deny, Tax
  75 EMORY L.J. ONLINE 1 (2025) · Emory Law Journal Online · 2025
• Enumerating Environmental Exemptions in Section 501(c)(3)
  43 PACE ENVTL. L. REV. 98 (2025) · Pace Environmental Law Review · 2025
• A More Capacious Conception of Church
  Loyola of Los Angeles Law Review · 2023
• A More Capacious Conception of Church
  56 LOY. L. A. L. REV. 1135 (2023) · Loyola of Los Angeles Law Review · 2023
• Standing on the Shoulders of LLCs: Tax Entity Status and Decentralized Autonomous Organizations
  57 GA. L. REV. (2023) · Georgia Law Review · 2023
• Bargain Basement Progressivity? Constitutional Flat Taxes, Demogrants, and Progressive Income Taxation
  53 LOY. U. CHI. L.J. 683 (2022) · Loyola University Chicago Law Journal · 2022
• God Is My Roommate? Tax Exemptions for Parsonages Yesterday, Today, and (if Constitutional) Tomorrow
  96 IND. L.J. (2021) · Indiana Law Journal · 2021

• Mormon Profit: Brigham Young, Tithing, and the Bureau of Internal Revenue
  2019 BYU L. REV. 41 (2019) · BYU Law Review · 2019
• Afterlife of the Death Tax
  94 IND. L.J. (2019) · Indiana Law Journal · 2019
• Paying for Gun Violence
  104 MINN. L. REV. 605 (2019) · Minnesota Law Review · 2019
• A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell
  92 IND. L.J. (2017) · Indiana Law Journal · 2017
• Dear IRS, It Is Time to Enforce the Campaigning Prohibition. Even Against Churches
  87 U. COLO. L. REV. 143 (2016) · University of Colorado Law Review · 2016
• Taxing Utopia
  47 SETON HALL L. REV. (2016) · Seton Hall Law Review · 2016
• Repatriating Tax-Exempt Investments: Tax Havens, Blocker Corporations, and Unrelated Debt-Financed Income
  106 NW. U. L. REV. 225 (2015) · Northwestern University Law Review · 2015
• Watching the Watchers: Preventing I.R.S. Abuse of the Tax System
  14 FLA. TAX REV. (2013) · Florida Tax Review · 2013
• Taxing Polygamy
  91 WASH. U. L. REV. 113 (2013) · Washington University Law Review · 2013
• Taxing Investors on a Mark-to-Market Basis
  43 LOY. L. A. L. REV. 507 (2010) · Loyola of Los Angeles Law Review · 2010