Robert Morris University
Educational BackgroundLL.M. (Taxation), New York University School of Law, 2010J.D., New York University School of Law, 1991A.B., Amherst College, 1988
Area of Expertise/ResearchTaxation of Business EntitiesFederal Tax ProcedureIndividual Income TaxationUniform Commercial Code
PublicationsLearning the Hard Way: Deciphering the Correct Tax Treatment of Graduate Education Benefits forUniversity Faculty15 Pitt. Tax Rev. 59 (2017) (with Gregory J. Krivacek)Tax-Efficient Structure or Tax Shelter? Curbing ETFs' Use of Section 852(b)(6) for Tax Avoidance70 Tax Law. 537 (2017)Testing for Regulatory Penalties: Insuring the Health of Federalism in the Age of Obamacare 119 W. Va. L. Rev. 145 (2016)Driving Toward Certainty in UCC Financing Statements: Why Alternative A in the 2010 Amendments to UCC § 9-503(a)(4) Is the Best Rule For Listing Individual Debtor Names 32 J. Applied Bus. Res. 1519 (2016)Circular Argument: What is Wrong, and Right, with the Circular 230 “Covered Opinion” Regulations2 Colum. J. Tax L. 150 (2011)Treatment of Modified or Distressed Mortgage Loans by REITs126 Tax Notes 1622 (March 29, 2010)Express Warranties under the Uniform Commercial Code: Is There a Reliance Requirement?66 N.Y.U.L. Rev. 468 (1991)
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