Professor of Law
Office phone: (757) 221-3838
Office location: Room 211
Areas of Specialization
Tax Law--Corporate Tax
Teaching in Academic Year 2013-2014
Federal Income Taxation; Real Estate Tax; Small Business Planning
Representative Professional Activities and Achievements
Joined the faculty in 1981. Clerked for Judge C. Moxley Featherston, U.S. Tax Court. Practiced law at Hirschler, Fleischer, Weinberg, Cox and Allen in Richmond.
Author of articles in the Virginia Tax Review, Tax Law Review, Tax Notes, and the Virginia, Texas, and Ohio Northern University law reviews. An editor of the Virginia Tax Conference since 1973.
- Collaborator, Federal Income Taxation of Income, Estates and Gifts (1981) (Chapters 20.1 [26 pp.], 21 [58 pp.], 22 [70 pp.], 26.4 [6 pp.], 61 [87 pp.], and 62 [62 pp.]).
- Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter from Soak-the-Rich to Robin-Hood-in-Reverse, 2 Hastings Bus. L.J. 47 (2006).
- The Capital Gains "Sieve" and the "Farce" of Progressivity: Part 1, 1 Hastings Bus. L.J. 1 (2005).
- Transaction Costs Relating to Acquisition or Enhancement of Intangible Property: A Populist, Political, but Practical Perspective, 22 Va. Tax Rev. 273 (2002) (influenced proposed Treasury regulations under I.R.C. Sec. 263).
- Co-author, Policy Entrepreneurship, Public Choice, and Symbolic Reform Analysis of Section 198, The Brownsfields Tax Incentive; Carrot or Stick or Just Never Mind?, 26 Wm. & Mary Envtl. L. & Pol'y Rev. 613 (2002) (with W. Eugene Seago).
- Deconstructing the General Plan of Rehabilitation, 97 Tax Notes 803 (2002).
- Choice of Small Business Tax Entity, 87 Tax Notes 417 (2000).
- A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie, but the Numbers Never Do, 78 Tex. L. Rev. 885 (2000).
- Co-author, Restating Capitalization Standards and Rules: The Case for "Rough Justice" Regulations (Part Two), 23 Ohio N. U. L. Rev. 1483 (1997) (Symposium dedicated to Boris Bittker), research funded by College Summer Grant 1996, influenced proposed Treasury Regulations under I.R.C. Section 263.
- Co-author, Capitalizing and Depreciating Cyclical Aircraft Maintenance Costs: More-Trouble-Than-It's-Worth?, 17 Va. Tax Rev. 161 (1997).
- Restating Capitalization Standards and Rules: The Case for "Rough Justice" Regulations (Part One), 23 Ohio N. U. L. Rev. 631 (1997) (symposium dedicated to Boris Bittker), research funded by College Summer Grant 1996.
- Capital Gains Myths, 67 Tax Notes 809 (1995), excerpted in Caron, Burke & McCouch, Federal Income Tax Anthology (1997).
- Current Congressional Capital Gains Contentions, 15 Va. Tax Rev. 1 (1995).
- Partnership Profits Share for Services: An Aggregate Exegesis of Revenue Procedure 93-27 (Part Two), 63 Tax Notes 97 (1994).
- Partnership Profits Share for Services: An Aggregate Exegesis of Revenue Procedure 93-27 (Part One), 62 Tax Notes 1733 (1994), research funded by College Semester Leave Research Grant 1990.
- Death and Taxes' and Hypocrisy, 60 Tax Notes 1393 (1993).
- President Clinton's Capital Gains Proposals, 59 Tax Notes 1399 (1993).
- Doping Out the Capitalization Rules After INDOPCO, 57 Tax Notes 669 (1992), excerpted in Caron, Burke & McCouch, Federal Income Tax Anthology (1997).
- The Art of Regulation Drafting: Structured Discretionary Justice Under Section 355, 44 Tax Notes 1029 (1989).
- Entity Classification and Integration: Publicly Traded Partnerships, Personal Service Corporations and the Tax Legislative Process, 8 Va. Tax Rev. 57 (1988).
- Co-author, Contingent Income Items and Cost Basis Corporate Acquisitions: Correlative Adjustments and Clearer Reflection of Income, 12 J. Corp. L. 137 (1987)
- Start-Up Costs, Section 195 and Clear Reflection of Income: A Tale of Talismans, Tacked on Tax Reform and a Touch of Basics, 6 Va. Tax Rev. 1 (1986).
- Capital Gains Exception to the House's "General Utilities" Repeal: Further Indigestions from Overly Processed "Corn Products," 30 Tax Notes 1375 (1986).
- Co-author, Capital Expenditures: A Result in Search of a Rationale, 15 U. Rich. L. Rev. 473 (1981), excerpted in Caron, Burke & McCouch, Federal Income Tax Anthology (1997).
- Co-author, Pitfalls in Transactions Between Related Parties or Corporations, 27th Annual William and Mary Tax Conference 81 (1981).
- Co-author, Pre-Retirement Qualified Plan Pay-outs Under ERISA, 9 Cumb. L. Rev. 83 (1978).
- Proposed Regs. Under 355 Overhaul Device Test and Single-business Divisions, 46 J. Tax 194 (1977) (model for "related function" rule of revised Treasury Regulations under I.R.C. Section 355).
- ERISA's "Bad Boy": Forfeiture for Cause in Retirement Plans, 9 Loy. U. Chi. L.J. 137 (1977).
- Co-author, Secs. 465 and 704(d): Invest at Your Own Risk, 8 Tax Adviser 132 (1977).
- The "Elaborate Interweaving of Jurisdiction": Labor and Tax Administration and Enforcement of ERISA and Beyond, 10 U. Rich. L. Rev. 463 (1976).
- Credited Service After ERISA, 31 Tax L. Rev. 365 (1976).
- Sec. 335 Active Business Management: What Advice to Give Clients Today, 45 J. Tax'n 272 (1976).
- How to Salvage Tax Benefits When a Professional Corporation Disbands, 45 J. Tax'n 14 (1976).
- Joint and Survivor Annuities under ERISA -- The Gamble on Survival, 3 J. Corp. Tax'n 241 (1976).
- Co-author, Retroactive Allocations to New Partners: An Analysis of the Area after "Rodman," 40 J. Tax'n 166 (1974).
- A Blend of Old Wines in a New Wineskin: Section 183 and Beyond, 29 Tax L. Rev. 347 (1974).
- The "Active Business" Test of Section 355: Implications of a Trilogy of Revenue Rulings, 31 Wash. & Lee L. Rev. 251 (1974).
- Pre-Operating Expenses and Section 174: Will "Snow" Fall?, 24 Tax Law. 381 (1974) (model for I.R.C. Section 195 and source of definition of start-up and investigatory costs in legislative history).
- Co-author, Constructive Cash Distributions in a Partnership: How and When They Occur, 41 J. Tax'n 88 (1974).
- Functional Divisions and Other Corporate Separations Under Section 355 After Rafferty, 27 Tax L. Rev. 453 (1972) (model for revised Treasury Regulations under I.R.C. Section 355).
- CA-7's "Wisconsin Big Boy" Case Has Dire Implications in 482 Area, 36 J. Tax'n 349 (1972).
- "Active Conduct" Distinguished from "Conduct" of a Rental Real Estate Business, 25 Tax Law. 317 (1972).
- Command Performance: The Tax Treatment of Employer Mandated Expenses, 7 U. Rich. L. Rev. 1 (1972).
- Shareholder Withdrawal -- Loan or Dividend: Repayments, Estoppel, and Other Anomalies, 12 Wm. & Mary L. Rev. 512 (1971).
- Section 482 and the Integrated Business Enterprise, 57 Va. L. Rev. 1376 (1971).
- Co-author, B.N.A. Tax Management Portfolio #361, in Employee Plans -- Reporting and Disclosure Requirements (1980).
- B.N.A. Tax Management Portfolio #308, in (ERISA) -- Fiduciary Responsibilities and Prohibited Transactions (1975).
- Choice of Small Business Tax Entity: Facts and Fictions, 3 VSCPA Tax'n Conf. (2002).
- Tax Impact of Choice of Business Entity, 30 Va. Acct. & Auditing Conf. (2000).
- Capital Gains Myths, Hampton Roads Tax Forum (Summer 1995).
- Critique of Current Congressional Capital Gains Contentions, Spring Tax Symposium of the Virginia Tax Study Group (March 1995).
- Section 469 Elections: Grouping Your PALs, 22nd Annual ODU Tax Conference (October 1995).
- Subchapter S, ODU Tax Conference (1988).
- Choice of Entity for Small Businesses: Seeing Through the Emperor at Last in His Threadbare New Code Clothes, William and Mary Professional Legal Education (May 1987).
- Purchase Price Allocations in Cost Basis Allocations: Sections 338 and 1060 Under the 1986 Code, 32d William and Mary Tax Conference (1987).
- Cost-Basis Corporate Acquisitions Under the 1986 Code: What Do We Do Now that "General Utilities" Shield Is Broken?, 8th Annual VCU-Va. Society of C.P.A.'s (1987).
- Divorce, Separation and Termination of a Professional Corporation, CLE-Annual Winter Meeting of Va. Bar Ass'n (1985).
- Taxable Corporate Acquisitions: A Transactional Analysis of Section 338, 9th American Inst. on Fed. Tax. (1985).
- Formation of a Corporation: A Checklist of Tax Pitfalls, 7th Ala. Inst. on Fed. Tax. (1983).
- Start-Up Costs: Section 195, The Answer or Part of the Problem?, 35th Va. Conference on Fed. Tax (1983).
- Installment Sales After the Installment Sales Revision Act of 1980, 8th ODU Tax Conference (1981).
- Constructive Cash Distributions, 22d. Annual William & Mary Tax Conference 129 (1976).