Richard Schmalbeck

Duke University School of Law

Professor of Law

210 Science Drive

Box 90362

Durham, NC 27708

United States

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

1.

Elimination of the Deduction for Business Entertainment Expenses

Tax Notes, Vol. 123, No. 6, pp. 757-764, May 11, 2009, The Shelf Project
Number of pages: 9 Posted: 03 Dec 2009
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 242 (155,516)

Abstract:

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business entertainment deduction

2.

Ending the Sweetheart Deal between Big-Time College Sports and the Tax System

Duke Law School Public Law & Legal Theory Paper
Number of pages: 33 Posted: 04 Feb 2015
Richard Schmalbeck
Duke University School of Law
Downloads 187 (197,980)

Abstract:

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unrelated business income, college sports, chartable contributions deductions

3.

Advocating A Carryover Tax Basis Regime

93 Notre Dame Law Review 109 (2017), UNC Legal Studies Research Paper, Duke Law School Public Law & Legal Theory Series No. 2017-27
Number of pages: 46 Posted: 20 Mar 2017 Last Revised: 01 Dec 2017
Richard Schmalbeck, Jay A. Soled and Kathleen DeLaney Thomas
Duke University School of Law, Rutgers University and University of North Carolina School of Law
Downloads 181 (203,724)

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Taxation, estate tax, tax policy, step-up in basis, section 1014

4.

The NCAA and the IRS: Life at the Intersection of College Sports and the Federal Income Tax

Southern California Law Review, Forthcoming, Duke Law School Public Law & Legal Theory Series No. 2018-59
Number of pages: 91 Posted: 03 Oct 2018
Richard Schmalbeck and Lawrence Zelenak
Duke University School of Law and Duke University School of Law
Downloads 156 (231,227)

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5.

Rethinking the Penalty for the Failure to File Gift Tax Returns

Tax Notes, Vol. 141, No. 7, 2013, Rutgers School of Law-Newark Research Paper No. 137, Pepperdine University Legal Studies Research Paper No. 2014/2
Number of pages: 6 Posted: 06 Dec 2013 Last Revised: 28 Dec 2014
Jay A. Soled, Paul L. Caron, Charles Davenport and Richard Schmalbeck
Rutgers University, Pepperdine University - Rick J. Caruso School of Law, Rutgers University School of Law and Duke University School of Law
Downloads 130 (267,355)

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gift tax, penalty

6.

Post-Disaster Tax Legislation: A Series of Unfortunate Events

Duke Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2006-40
Number of pages: 51 Posted: 16 Nov 2006
Ellen P. Aprill and Richard Schmalbeck
Loyola Law School Los Angeles and Duke University School of Law
Downloads 130 (267,355)

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7.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law
Downloads 64 (417,312)

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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

8.

Determining an Asset's Tax Basis in the Absence of A Meaningful Transfer Tax Regime

10 Colum J. Tax L 49, 2018, Duke Law School Public Law & Legal Theory Series No. 2019-34
Number of pages: 23 Posted: 07 May 2019
Jay A. Soled and Richard Schmalbeck
Rutgers University and Duke University School of Law
Downloads 30 (563,004)

Abstract:

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Tax, Tax Basis, Estate Tax

9.

Many Unhappy Returns: Estate Tax Returns of Married Decedents

Virginia Tax Review, Vol. 21, P. 361, 2002
Number of pages: 27 Posted: 24 Jun 2002 Last Revised: 28 Dec 2014
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University
Downloads 13 (678,002)

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10.

Reconsidering Private Foundation Investment Limitations

Tax Law Review, Vol. 58, No. 1, 2005
Posted: 27 Dec 2005
Richard Schmalbeck
Duke University School of Law

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11.

Unnecessary Estate Tax Returns: Removing the Residue of the 'Widow's Tax'

Posted: 14 Jan 2002
Richard Schmalbeck and Jay A. Soled
Duke University School of Law and Rutgers University

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