U.S. FEDERAL INCOME TAXATION OF INDIVIDUALS 2016 (with accompanying Teachers Manual) (CALI eLangdell), first edition 2014, second edition 2015, third edition 2016, available for free download at

FEDERAL INCOME TAX: DOCTRINE, STRUCTURE, AND POLICY (LexisNexis Law Publishing), 1st ed. 1995, 2nd ed. 1999, 3rd ed. 2004 (with Joseph M. Dodge & J. Clifton Fleming, Jr.)
With Teachers Manual and Annual Cumulative Updates for both Teachers and Students
Declined to participate as co-author on the 4th and later editions in favor of writing a new open textbook, listed above


The Taxation of Income Available for Discretionary Use, 25 VA. TAX REV. 765 (2006)

Incremental Versus Fundamental Tax Reform and the Top 1%, 56 SMU L. REV. 99 (2003) (invited participant in symposium on Incremental Versus Fundamental Tax Reform)

Integrating the Tax Burdens of the Federal Income and Payroll Taxes on Labor Income, 22 VA. TAX REV. 1 (2002), abridged version published at 98 TAX NOTES 583 (2003)

Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce, 55 TAX LAW. 363 (2002) (portion reprinted in U.S. FEDERAL INCOME TAXATION OF INDIVIDUALS, Deborah A. Geier (eLangdell, CALI, forthcoming 2014); earlier version at JOINT COMMITTEE ON TAXATION, STUDY OF THE OVERALL STATE OF THE FEDERAL TAX SYSTEM AND RECOMMENDATIONS FOR SIMPLIFICATION JCS-3-01, VOLUME III (ACADEMIC PAPERS), April, 2001, at 19

Some Meandering Thoughts on Plaintiffs and Their Attorneys¿ Fees and Costs, 88 TAX NOTES 531 (2000), revised at 97 TAX NOTES 1627 (2002)

Some Thoughts on the Incidence of Foreign Taxes, 87 TAX NOTES 541 (2000) & 20 TAX NOTES INT¿L 1991 (2000)

The Myth of the Matching Principle as a Tax Value, 15 AM. J. TAX POL¿Y 17 (1998) (synopsized at 47 CANADIAN TAX J. 175 (1999))

Cognitive Theory and the Selling of the Flat Tax, 71 TAX NOTES 241 (1996)

Simon Says:  A Liddle Night Music With Those Depreciation Deductions, Please, 69 TAX NOTES 617 (1995) (with Joseph M. Dodge)

Interpreting Tax Legislation: The Role of Purpose, 2 FLA. TAX  REV. 492 (1995) (portions reprinted in FEDERAL INCOME TAX ANTHOLOGY, P. Caron, K. Burke, & G. McCough eds. Anderson Co. 1997)

Power and Presumptions; Rules and Rhetoric; Institutions and Indian Law, 1994 B.Y.U. L. REV. 451

Form, Substance, and Section 1041, 60 TAX NOTES 519 (1993)

Commentary: Textualism and Tax Cases, 66 TEMP. L. REV. 445 (1993)

Tufts and the Evolution of Debt-Discharge Theory, 1 FLA. TAX  REV. 115 (1992) (portions reprinted in FEDERAL INCOME TAX ANTHOLOGY, P. Caron, K. Burke, & G. McCough eds. Anderson Co.1997)

The Tax Court, Article III, and the Proposal Advanced by the Federal Courts Study Committee: A Study in Applied Constitutional Theory, 76 CORNELL L. REV. 985 (1991)
The Emasculated Role of Judicial Precedent in the Tax Court and Internal Revenue Service, 39 OKLA. L. REV. 741 (1986)

Note, ERISA: Punitive Damages for Breach of Fiduciary Duty, 35 CASE W. RES. L. REV. 741 (1985)

Selected Short Works

The Future of Corporate Tax Reform: A Debate, 33 ABA SECTION OF TAXATION NEWS QUARTERLY 1 (2013)

Throwing Cold Water on Expensing of Assets, 123 TAX NOTES 499 (2009)

Loose Application of Depreciation Doctrine, 120 TAX NOTES 989 (2008)

Advance Trade Discounts: A Reprise, 117 TAX NOTES 1155 (2007)

Another Take on the Mortgage Debt Relief Situation, 117 TAX NOTES 625 (2007)

Expensing and the Interest Deduction, 116 TAX NOTES 1069 (2007)

No Credit for Gross Withholding Taxes on Portfolio Investments?, 114 TAX NOTES 1167 (2007)

Murphy and the Evolution of ¿Basis,¿ 113 TAX NOTES 576 (2006) (portion reprinted in U.S. FEDERAL INCOME TAXATION OF INDIVIDUALS, Deborah A. Geier (eLangdell, CALI, forthcoming 2014)

¿Expense¿ Deductions on ¿Personal¿ Gross Income, 110 TAX NOTES 550 (2006)

On Capital Gains and Marginal Tax Rates, 25 ABA Section of Taxation Newsletter (Point/Counterpoint Column) (Winter 2006)

The Payroll Tax Liabilities of Low- and Middle-Income Taxpayers, 106 TAX NOTES 711 (2005)

Only Congress Can Create Deductions, 20 ABA Section of Taxation Newsletter (Point/Counterpoint Column) (Fall 2000) (portion reprinted in GP Solo Magazine, September 2001)

The Rich Don¿t Carry the Heaviest Burden, CLEVE. PLAIN DEALER, April 15, 2002, at B7

The Death of the ¿Death Tax¿?: An Introduction, 48 CLEVE.-MARSHALL L. REV. 653 (2000)

And the 1999 Award for the Worst Judicial Opinion in a Tax Case Goes to ¿, 83 TAX NOTES 1642 (1999)

A Brilliant Instance of Flabby Thinking, 76 TAX NOTES 124 (1997)