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Back to the Future: A Time for Rethinking the Test for Resident Alien Status Under the Income Tax Laws
(Vanderbilt Journal of Transnational Law, 1988)
If the sole object of our tax law is certainty, then the quest for a bright-line, mechanical test would appear to be justified. Fairness, however, is an equally important objective. If fairness is sacrificed in our rush ...
Financing a College Education: A Taxing Dilemma
(Ohio State Law Journal, 1989)
The cost of sending a child to college in the United States is rapidly increasing. As a result, the need for families to plan ahead to meet this cost has never been greater. Paramount in making those plans is the consideration ...