
Playhouse Square, Cleveland, Ohio
- “An Annotated Workplan for FATCA Compliance,” Tax Notes International, March 10, 2014, at 929.
- “Duties of a Responsible Officer under FATCA,” Worldwide Tax Daily, Dec. 4, 2013 (Co-Author).
- “Venturing Out: International Income Tax Planning for Smaller U.S. Businesses,” Small Business Council of America website, October, 2012.
- “The IRS Approach to Retroactive Relief for Voluntary Disclosure Taxpayers,” Tax Notes, March 7, 2011, at 1183 (Co-Author).
- “Energy Provisions in President Obama’s First Budget,” ABA Energy Committee Newsletter (July 10, 2009).
- “The Proposed Regulations Regarding the Taxation of Space, Ocean and Communications Activity: How the Failure to Follow Relevant Policy Guidelines Leads to Quixotic Taxation,” 80 Taxes No. 3, p.185 (2002) (Co-Author).
- “Space, Ocean and Communications Income — The Final Frontier?” 30 Tax Management International Journal 195 (2001).
- “The Proposed Regulations Under Section 863 (Inventory),” 25 Tax Management International Journal 219 (1996).
- “IRS Issues Final Regulations on Conduit Financing Arrangements,” 43 Canadian Tax Journal 2243 (1995).
- “IRS Issues Proposed Regulations on Conduit Financing Arrangements,” 43 Canadian Tax Journal 515 (1995).
- “Brown Group Revisited: Aggregate Aggiornamento or Entity Encroachment?” 24 Tax Management International Journal 186 (1995) (Co-Author).
- “Aggregate Arrogance or Entity Error? Brown Group v. Commissioner,” 23 Tax Management International Journal 336 (1994) (Co-Author).
- “The Use of Middlemen in Importation of Goods: Inconsistencies Between Tax and Customs Valuation Rules,” 23 Tax Management International Journal 233 (1994) (Co-Author).
- “Are Customs and Tax Authorities Building an Information Superhighway?” 6 State Tax Notes 485 (1994) (Co-Author).
- “Caution Urged in Providing Tax Data to Customs in Light of Agency’s Sharing Statistics with States,” National Customs Brokers & Forwarders Association of America Bulletin No. 93-9 (1993) (Co-Author).
- “Contracting Out, Not Branching Out: Manufacturing Revisited,” 22 Tax Management International Journal 343 (1993) (Co-Author).
- “Economic Performance Regulations and Related Developments,” Tax Notes Today 92 TNT 199-102 (1992).
- “The Final Regulations on Exchanges of Personal Property, Multiple-Asset Exchanges and Deferred Exchanges Under Section 1031,” 19 J. Real Estate Taxation 91 (1992) (Co-Author).
- “Tax-Free Real Estate Transactions,” 19 J. Real Estate Taxation 53 (1991) (Co-Author).
- “Ordinary Losses on Sales of Stock: Is Circle K an Unwarranted Expansion of Arkansas Best?” 32 Tax Management Memorandum 343 (1991).
- “Tax-Free Real Estate Transactions,” 18 J. Real Estate Taxation 373 (1991) (Co-Author).
- “Recent Developments Affecting Possessions Corporations,” 19 Tax Management International Journal 29 (1991) (Co-Author).
- “Payments of Trust Fund Liabilities In and Before Bankruptcy,” 42 Florida L. Rev. 711 (1990).
- Numerous Baker and Hostetler LLP “Executive Alerts” on recent developments in legislative, tax policy, and regulatory matters (2009-2014).