Richard L. Schmalbeck

Books

Federal Income Taxation (Aspen Publishing, 2004, 2d ed. 2007; Wolters Kluwer Law & Business, 3d ed. 2011; Wolters Kluwer, 4th ed. 2015, 5th ed. 2018, 6th ed. 2023) (with others)
Taxes and Philanthropy Among the Wealthy (University of Michigan Business School, 1997) (University of Michigan, Office of Tax Policy Research, Working Papers Series No. 98-15 ), (reprinted in Does Atlas Shrug? The Economic Consequences of Taxing the Rich (Joel B. Slemrod ed., 2000)) (with others)
Report of the Illinois Supreme Court Special Commission on the Administration of Justice (1993) (with others)
Illinois Housing Needs, 1970-1980: An Estimate and Projection of Two Aspects of Statewide Housing Needs (Illinois Housing Development Authority, 1972) (with others)

Articles & Essays

Make the GSTT Exemption Portable Between Spouses, 186 Tax Notes Federal 311-316 (2025) (with Jay A. Soled)
Declaratory Judgments and Charitable Borders, 184 Tax Notes Federal 2017-2090 (2024)
Substance Over Form in Transfer Tax Adjudication, 55 Loyola of Los Angeles Law Review 609-643 (2022) (with Jay A. Soled)
The Lesser Foundation Excise Taxes: What Are They Good For? (Not Quite) Absolutely Nothing, in Reconsidering Private Foundations After Five Decades: Lessons for the Future (2019)
Reassessing the Costs of the Stepped-Up Tax Basis Rule, 162 Tax Notes 769-775 (2019) (with others)
The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax, 92 Southern California Law Review 1087-1153 (2019) (with Lawrence A. Zelenak)
An Exempt Status Sorting Hat, 21 New York University Journal of Legislation and Public Policy 603-607 (2018)
Bob Jones and the Public Policy Doctrine, 35 Years Later, in Revisiting Bob Jones University: Seeking Clarity on Fundamental Public Policy After 35 Years (2018)
Determining an Asset's Tax Basis in the Absence of a Meaningful Transfer Tax Regime, 10 Columbia Journal of Tax Law 49-75 (2018) (with Jay A. Soled)
Advocating A Carryover Tax Basis Regime, 93 Notre Dame Law Review 109-154 (2017) (with others)
Unifying Depreciation Recapture, 48 Connecticut Law Review 531-559 (2015) (with Jay A. Soled)
Ending the Sweetheart Deal Between Big-Time College Sports and the Tax System (2014)
Rethinking the Penalty for the Failure to File Gift Tax Returns, 141 Tax Notes 757-761 (2013) (with others)
Estate Tax Relief and the Erosion of Capital Gains Tax Revenues, 133 Tax Notes 733 (2011) (with Jay A. Soled)
Financing the American Newspaper in the Twenty-First Century, 35 Vermont Law Review 251-271 (2010)
Gifts and the Income Tax - An Enduring Puzzle, 73 Law & Contemporary Problems 63-93 (Winter 2010)
Elimination of the Deduction for Business Entertainment Expenses, 123 Tax Notes 757-764 (2009) (Shelf Project) (with Jay A. Soled)
The Sarkozy Proposal is Worth a Try; and A Reply to Professor McIntyre, 27 News Quarterly 1 (2007) (ABA Section of Taxation) 1, 10 , 12 (Autumn 2007)
Class War and the Estate Tax: Have the Troops Gone AWOL?, in Law and Class in America: Trends Since the Cold War 191-216 (Paul D. Carrington & Trina Jones eds., 2006)
Post-disaster Tax Legislation: A Series of Unfortunate Events, 56 Duke Law Journal 51-100 (2006) (with Ellen P. Aprill)
The Impact of Tax-Exempt Status: The Supply-Side Subsidies, 69 Law & Contemporary Problems 121-138 (Autumn 2006)
Reconsidering Private Foundation Investment Limitations, 58 Tax Law Review 59-110 (2005)
The Death of the Efficiency-Equity Tradeoff? A Commentary on McMahon's The Matthew Effect and Federal Taxation, 45 Boston College Law Review 1143-1156 (2004)
The Tax Protest Movement: Vernice Kuglin and Voluntary Compliance, 23 News Quarterly 14-16 (Winter 2004)
Unnecessary Estate Tax Returns: Removing the Residue of the Widow's Tax, 94 Tax Notes 235 (2002) (with Jay Soled)
Many Unhappy Returns: Estate Tax Returns of Married Decedents, 21 Virginia Tax Review 373 (2002) (with Jay Soled)
Avoiding Federal Wealth Transfer Taxes, in Rethinking Estate and Gift Taxation 113-163 (William G. Gale, James R. Hines Jr. & Joel Slemrod eds., 2001)
Does the Death Tax Deserve the Death Penalty?, 48 Cleveland State Law Review 749 (2000)
The Durability of Law School Reputation, 48 Journal of Legal Education 568 (1999)
Race and the Federal Income Tax: Has a Disparate Impact Case been Made?, 76 North Carolina Law Review 1817 (1998)
Is the Flat Tax Reform or Rip-Off?, 1996 Duke Dialogue (1996)
We Already Have A Flat Tax System, 1996 St. Louis Post-Dispatch 15 (1996)
The Impact of Fundamental Tax Reform on Nonprofit Organizations, in The Economic Effects of Fundamental Tax Reform 211-246 (Henry J. Aaron & William G. Gale eds., 1996) (with Charles T. Clotfelter)
Reviews, 20 Contemporary Sociology 398-399 (1991) (reviewing Lawrence B. Lindsey, The Growth Experiment: How the New Tax Policy is Transforming the U.S. Economy (1990))
The Uneasy Case for a Lower Capital Gains Tax: Why Not the Second Best?, 1990 Tax Notes 195 (1990)
A Policy Analysis of Fee-Shifting Rules under the Internal Revenue Code, 1986 Duke Law Journal 970 (1986) (with Myers)
The Trouble with Statistical Evidence, 49 Law & Contemporary Problems 221-236 (Summer 1986)
Foreword: Tax Legislation in the Reagan Era, 48 Law & Contemporary Problems 1-6 (Autumn 1985)
Income Averaging After Twenty Years: A Failed Experiment in Horizontal Equity, 1984 Duke Law Journal 509 (1984)
Book Review, 33 Journal of Legal Education 734-737 (1983) (reviewing Marvin A. Chirelstein, Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts (1982))
The Justice of Economics: An Analysis of Wealth Maximization as a Normative Goal, 83 Columbia Law Review 488-525 (1983) (reviewing Richard A. Posner, The Economics of Justice (1981))
Retired Lives Reserves, in Implementing Compensation Plans After the Revenue Act of 1978 (Joseph F. Bachelder & Mayer Siegel eds., 1980)
Group-Term Life Insurance: IRS Creates New Solutions, Questions, and Challenges, Journal of Taxation (1979) (with Irving Salem)
The Validity of Grant-Back Clauses in Patent Licensing Agreements, 42 University of Chicago Law Review 733 (1975)

Issues Edited

Tax Legislation in the Reagan Era, 48 Law and Contemporary Problems (No. 4, Autumn 1985)

Newspaper Articles and Commentary

IRS Reform Has Arrived: How New Funding Is Fast-Tracking Progress, The Hill (March 1, 2024) (with others)
End the Alternative Minimum Tax, Don't Mend It, The Wall Street Journal (December 8, 2017)
Ask the Experts, WalletHub (December 1, 2015) (with others)
Throw Out Skybox Tax Subsidies, New York Times (April 5, 2010, at A19) (with Jay Soled)
Nader 2004?, Thanks, but..., Op-ed on Ralph Nader, 2003 News & Observer (December 28, 2003, at A28)
The Late, Great, Now-You-See-It, Now-You-Don't Estate Tax Repeal of 2001, 2001 Duke Law Magazine (January 1, 2001, at 28)
Bill's Big Breakfast, 1998 National Law Journal (January 1, 1998, at A25)
What'd He Say I Said?, 1998 National Law Journal (January 1, 1998, at A20)
Flat Tax, VAT Tax, Anything But That Tax, Duke Law Magazine (January 1, 1996, at 40)
The Income Tax is Better Than the Alternatives, 1995 Philadelphia Inquirer (January 1, 1995, at A23)
The Tax Reform Act of 1986: The Impact on Support of Public Goods and Services, Duke Law Magazine (January 1, 1987, at 22)
Case Law Substitutes for Constitutional Structures in Computing Taxable Income in the United States, Duke Law Magazine (January 1, 1986, at 19)
Important Changes in Wage-Price Guidelines, 1978 Legal Times (January 1, 1978, at 16) (with Ronald Lewis)
Wage-Price Program Goes to Compliance State, 1978 Legal Times (January 1, 1978, at 16) (with Ronald Lewis)

Directory

Bibliography

Books

Articles & Essays

Issues Edited

Newspaper Articles and Commentary