Faculty Impact

Significant Recent Articles

• Andrea Monroe, Hidden in Plain Sight: IRS Publications and a New Path to Tax Reform, 21 Florida Tax Rev. 81 (2017).

  This article suggests that IRS publications can do more than help non-expert stakeholders navigate their annual tax filing obligations; these publications can also offer significant and unexpected value for experts in their world of legal scholarship and tax policy debates.

• Alice G. Abreu, Tax 2018: Requiem for Ability to Pay, 51 Loyola L.A. L. Rev. 1 (2018).

  This Essay analyzes four changes made by the 2017 tax regulation and argues that each unmoors the determinations of the tax base from the foundational concept that taxation should be based on ability to pay. It was reviewed by Neil Buchanan, The Ability to Pay Principle and the Counterintuitive Distributive Justice Analysis of Alimony Payments, JOTWELL, (July 2, 2018).

• Alice G. Abreu and Richard K. Greenstein, Rebranding Tax / Increasing Diversity, 96 Denver L. Rev. 1 (2018).

  This article offers one possible answer to the question: Why is the tax bar so white? It posits that the mainstream view of tax as a field of law that should properly advance only one value–raising revenue–and relegates the pursuit of other, social, values to the role of interlopers (tax expenditures) possibly contributes to the relative dearth of tax lawyers who are members of racial and ethnic minorities.

• Andrea Monroe, What We Talk About When We Talk About Tax Complexity, 5 Mich. Bus. & Entrepreneurial L. Rev.193 (2017).

  This essay offers some preliminary evidence of the pervasive influence of legal craft values in partnership taxation. Legal craft values shape our perception of the law, and they shape the law itself, orienting subchapter K toward partnership tax experts with little express appreciation for the costs this craft-based approach imposes on the mainstream of the partnership tax community.

• Alice G. Abreu and Richard K. Greenstein, Embracing the TBOR, 157 Tax Notes 1281 (2017). 

  This article develops three arguments is support of the proposition that the Taxpayer Bill of Rights, enacted in 2015 as part of the Internal Revenue Code, is not a mere cosmetic but has the potential to transform tax administration.

• Alice G. Abreu, Feminist Judgments: Operationalizing Diversity, 16 Pitt. Tax Rev. 189 (2019).

  This is a short Essay reviewing the recent volume on Feminist Judgments: Rewritten Tax Opinions and offering some thoughts on feminist values in the tax law.

• Alice G. Abreu and Richard K. Greenstein, Tax: Different Not Exceptional, 71 Adm. L. Rev. **(Forthcoming 2019).

  This article examines the concept of tax exceptionalism–the idea that tax law is fundamentally different from other fields of law and perhaps isn’t law at all. It explores the reasons tax has been thought to be exceptional but then uses pragmatism to argue that the concept adds nothing of value to tax analysis and should therefore be abandoned. The draft was reviewed in the Taxprof blog by Hayes Holderness, Weekly SSRN Article Review and Roundup: Holderness Reviews Abreu and Greenstein’s Tax: Different Not Exceptional.

• Peter Spiro, Citizenship Overreach, 38 Mich. J. Int’l L. 167 (2017).

  This article examines international law limitations on the ascription of citizenship in the context of U.S. taxation of non-resident citizens. U.S. citizenship practice is exceptionally generous, extending citizenship to almost all persons in its territory at the moment of birth. At the same time that it is generous at the front end, U.S. citizenship is sticky at the back. Termination of citizenship on the individual’s part involves substantial fees and tax compliance.

• Harwell Wells, Executive Pay: What Worked?, 42 J. Corp. L. 59 (2016) (with S. Bank and B. Cheffins).

  This article examines executive pay from a longitudinal perspective and challenges the popular theory that high marginal income tax rates worked to keep CEO salaries in check.

• Harwell Wells, Executive Pay: What Worked?, 42 J. Corp. L. 59 (2016) (with S. Bank and B. Cheffins).

  This article examines executive pay from a longitudinal perspective and challenges the popular theory that high marginal income tax rates worked to keep CEO salaries in check.

Law Journal Articles

• Nancy Knauer, The Politics Of Eradication And The Future Of Lgbt Rights, 21 Geo. J. Gender & L. __ (Forthcoming 2020).
• Alice Abreu, Temple Law Review Symposium: Taxpayer Rights in the United States: All the Angles, Foreward, 91 Temple L. Rev. 679 (2019).
• Alice Abreu, Feminist Tax Judgments: Operationalizing Diversity, 61 Pitt. L. Rev.189 (2019).
• Alice Abreu, Tax: Different, not Exceptional, 71 Admin. L. Rev. __ (Forthcoming 2019).
• Alice Abreu, Tax 2018: Requiem for Ability to Pay, 51 Loyola L.A. L. Rev. 61 (2019).
• Richard Greenstein, Rebranding Tax/Increasing Diversity, 96 Denver L. Rev. 1 (2019) (with Alice Abreu).
• Alice Abreu, Rebranding Tax/Increasing Diversity, 96 Denver L. Rev. 1 (2019) (with Richard Greenstein).
• Nancy Knauer, Historical Contingency And The Limits Of Identity: Implications For Law & Policy, 28 S. Cal. Interdisc. L.J. __ (Forthcoming 2019).
• Alice Abreu, Listen to Peter: Embrace the TBORs, 87 State Tax Notes 491 (2018).
• Alice Abreu, Embracing the TBOR, 157 Tax Notes 1281 (2017).
• Alice Abreu and Richard Greenstein, Tax as Everylaw: Interpretation, Enforcement, and the Legitimacy of the IRS, 69 Tax Law. 493 (2016), reprinted with comment in Rivista di Diritto Tributario Supplemento Online (Aug. 30, 2016).
• Nancy Knauer, Lgbt Elders, Chosen Family, And Caregiving, 31 J. L. & Religion 150 (2016).
• Nancy Knauer, Religious Exemptions, Marriage Equality, And The Establishment Of Religion, 84 UMKC L. Rev. 749 (2016) (Symposium Issue: After-Obergefell).
• Andrea Monroe, Subchapter K, Gateway Drugs, and Tax Reform, 148 Tax Notes1229 (Sep. 14, 2015).
• Alice Abreu, Foreword, For Good, 68 Tax Law. 421 (2015).
• Alice Abreu and Richard Greenstein, The Rule of Law as a Law of Standards: Interpreting the Internal Revenue Code, 64 Duke L.J. Online 53 (2015).
• Nancy Knauer, Learning Communities: A New Model For Legal Education, 7 Elon L. Rev. 194 (2015) (Second National Symposium On Experiential Learning In Law).
• Nancy Knauer, Lgbt Elders In A Post-Windsor World: The Promise And Limits Of Marriage Equality, 24 Tex. J. Women & L. 1 (2015).
• Nancy Knauer, Critical Tax Policy: A Pathway to Reform?, 9 Nw. J.L. & Soc. Pol’y206 (2014).
• Nancy Knauer, Building An Integrated Learning Community: A Law & Public Policy Model, 21 L. Teacher 30 (2014).
• Nancy Knauer, Lgbt Youth: Reconciling Family, Pride, And Community, 23 Temple Pol. & Civ. Rts. L. Rev. 297 (2014) (Symposium Issue: Lgbt Youth In Crisis).
• Nancy Knauer, Identity/Time, 2 Laws 362 (2013) (Special Issue: Legally Constructed Gendered Identities).
• Nancy Knauer, Bullying Across The Life Course: Redefining Boundaries, Responsibility, And Harm, 22 Temple Pol. & Civ. Rts. L. Rev. 253 (2013) (Symposium Issue: Bullying Across The Life Course).
• Andrea Monroe, The New Revolution in Partnership Tax?, 33 Va. Tax Rev. 269 (2013).
• Andrea Monroe, Integrity in Taxation: Rethinking Partnership Tax, 64 Ala. L. Rev.289 (2012).
• Alice Abreu and Richard Greenstein, It’s Not a Rule: A Better Way to Understand the Definition of Income, 13 Fla. Tax Rev. 101 (2012) (with Richard Greenstein).
• Nancy Knauer, Legal Consciousness And Lgbt Research: Law And The Everyday Lives Of Lgbt Individuals, 59 J. Homosexuality 748 (2012).
• Nancy Knauer, Aging In The Us: Rethinking Justice, Equality, And Identity Across The Lifespan, 21 Temple Pol. & Civ. Rts. L. Rev. 305 (2012) (Symposium Issue: Aging In The Us: The Next Civil Rights Movement?).
• Alice Abreu and Richard Greenstein, Defining Income, 11 Fla. Tax Rev. 295 (2011).
• Andrea Monroe, Too Big to Fail: The Problem of Partnership Allocations, 30 Va. Tax Rev. 465 (2011).
• Nancy Knauer, “Gen Silent:” Advocating For Lgbt Elders, 19 Elder L.J. 289 (2011).
• Andrea Monroe, What’s in a Name: Can the Partnership Anti-Abuse Rule Really Stop Partnership Tax Abuse?, 60 Case W. Res. L. Rev. 401 (2010).
• Nancy Knauer, Legal Fictions And Juristic Truth, 23 St. Thomas L. Rev. 1 (2010).
• Nancy Knauer, Gay And Lesbian Elders: Estate Planning And End-Of-Life Decision Making, 11 Fla. Coastal L. Rev. 164 (2010) (Symposium Issue: Family, Life, And Legacy: Planning For The Lgbt Community).
• Andrea Monroe, Saving Subchapter K: Substance, Shattered Ceilings and the Problem of Contributed Property, 74 Brook. L. Rev. 1381 (2009).
• Alice Abreu, Tax Counts: Bringing Money-Law to Latcrit, 78 Denv. U. L. Rev. 575 (2001) reprinted in Critical Tax Theory: An Introduction (A.C. Infanti & B. Crawford eds., Cambridge UP 2009).
• Nancy Knauer, Lgbt Elder Law: Toward Equity In Aging, 32 Harv. J. L. & Gender 1 (2009).
• Nancy Knauer, Same-Sex Marriage And Federalism, 17 Temple Pol. & Civ. Rts. L. Rev. 421 (2008) (Symposium Issue: States As Laboratories For Social Change).
• Nancy Knauer, Gender Matters: Making The Case For Trans Inclusion, 6 Pierce L. Rev. 1 (2007).
• Alice Abreu, Paradise Kept: A Rule-Based Approach to the Analysis of Transactions Involving Disregarded Entities, 59 SMU L. Rev. 491 (2006).
• Nancy Knauer, A Marriage Skeptic Responds To The Pro-Marriage Arguments For The Abolition Of Civil Marriage, 27 Cardozo L. Rev. 1261 (2006).
• Alice Abreu, Slouching Toward Consumption: Bad Posture for American Democracy, 1 Harv. C. L.J. 64 (2006) (reviewing Graetz & Shapiro, Death by a Thousand Cuts(2005)).
• Nancy Knauer, The Recognition Of Same-Sex Relationships: Comparative Institutional Analysis, Contested Social Goals, And Strategic Institutional Choice, 28 Hawai’i L. Rev. 23 (2005).
• Nancy Knauer, The September 11 Relief Efforts And Surviving Same-Sex Partners: Reflections On Relationships In The Absence Of Uniform Legal Recognition, 26 Women’s Rts. L. Rep. 79 (2005) (Symposium Issue: Same-Sex Relationships).
• Nancy Knauer, Lawrence V. Texas: When “Profound And Deep Convictions” Collide With Liberty Interests, 10 Cardozo Women’s L.J. 325 (2004) (Symposium Issue: Privacy In A Post-Lawrence World).
• Alice Abreu, Cash is Not Everything, 12 Bus. L. Today 61 (2003).
• Nancy Knauer, Science, Identity, And The Construction Of The Gay Political Narrative, 12 L. & Sexuality 1 (2003).
• Nancy Knauer, Defining Capacity: Balancing The Competing Interests Of Autonomy And Need, 12 Temple Pol. & Civ. Rts. L. Rev. 321 (2003) (Symposium Issue: Lawyering For The Mentally Ill).
• Nancy Knauer, The Rules Of Private Nuisance, Neighborhood Rights And Servitudes, 18 J. Tsinghua Univ. (Philosophy And Social Science) 64 (2003) (Published In Chinese).
• Nancy Knauer, The September 11 Attacks And Surviving Same-Sex Partners: Defining Family Through Tragedy, 75 Temple L. Rev. 32 (2002).
• Nancy Knauer, “Simply So Different:” The Uniquely Expressive Character Of The Openly Gay Individual After Boy Scouts V. Dale, 89 Ky. L.J. 997 (2001) (Symposium Issue: From Outlaws To In- Laws: Issues Surrounding The Evolving Legal Status Of Lesbian And Gay Individuals).
• Nancy Knauer, Homosexuality As Contagion: From The Well Of Loneliness To The Boy Scouts, 29 Hofstra L. Rev. 401 (2000).
• Nancy Knauer, Same-Sex Domestic Violence And The Law: Claiming A Domestic Sphere And Risking Negative Stereotypes, 8 Temple Pol. & Civ. Rts. L. Rev. 325 (1999). (Symposium Issue: Redefining Violence Against Women).
• Nancy Knauer, Heteronormativity and Federal Tax Policy, 101 W. Va. L. Rev. 129 (1998).
• Nancy Knauer, Same-Sex Domestic Violence And The Law: Claiming A Domestic Sphere And Risking Negative Stereotypes, 8 Temple Pol. & Civ. Rts. L. Rev. 325 (1999). (Symposium Issue: Redefining Violence Against Women).
• Alice Abreu, Winner-Take-All Markets: Easing the Case for Progressive Taxation, 4 Fla. Tax Rev. 1 (1998) (with M. McMahon, Jr.).
• Nancy Knauer, Foreword, 7 Temple Pol. & Civ. Rts. L. Rev. 245 (1998). (Symposium Issue: Constructing Family, Constructing Change: Shifting Legal Perspectives On Same-Sex Relationships).
• Nancy Knauer, Domestic Partnership And Same-Sex Relationships: A Marketplace Innovation And A Less Than Perfect Institutional Choice 7 Temple Pol. & Civ. Rts. L. Rev. 337 (1998). (Symposium Issue: Constructing Family, Constructing Change: Shifting Legal Perspectives On Same-Sex Relationships).
• Nancy Knauer, Reinventing Government: The Promise Of Institutional Choice And Government Created Charitable Organizations, 41 N.Y.L. Sch. L. Rev. 945 (1997) (Symposium Issue: Contemporary Perspectives On Corporate Philanthropy: Law, Culture, Education, And Politics).
• Alice Abreu, Untangling Tax Reform: Simple Taxes, Complex Choices, 33 San Diego L. Rev. 1355 (1996).
• Alice Abreu, Taxing Exits, 29 U.C. Davis L. Rev. 1087 (1996).
• Alice Abreu, Taxes, Power and Personal Autonomy, 33 San Diego L. Rev. 1 (1996).
• Nancy Knauer, How Tax Exempt Organizations Influence Federal Tax Policy: “Rent-seeking” Charities or Virtuous Politicians?, 1996 Wis. L. Rev. 971.
• Alice Abreu, The Difference Between Expatriates and Mrs. Gregory–Citizenship Can Matter, 67 Tax Notes 692 (1995), reprinted in 10 Tax Notes Int’l 1612 (1995).
• Nancy Knauer, The Paradox of Corporate Giving: Tax Expenditures, the Nature of the Corporation, and the Social Construction of Charity, 44 DePaul L. Rev. 1 (1994).
• Alice Abreu, Distinguishing Interest From Damages: A Proposal for a New Perspective, 40 Buff. L. Rev. 373 (1992).
• Alice Abreu, Comments, Proposed Regulations on Section 280G (Golden Parachutes), 90 TN 7-16. Doc. 90-1308 (February 9, 1990) (principal author).
• Alice Abreu, Response Treasury Should be Lauded for the Golden Parachute Regulations, 44 Tax Notes 340 (1989).
• Alice Abreu, As It Should Be: A Rational Approach to the Aggregation of Employee Benefits Under Section 2039, 53 Mo. L. Rev. 15 (1988).
• Alice Abreu, Federal Income Taxation of Corporations and Shareholders (5^th ed., Warren Gorham & Lamont 1987), 61 Temple L. Rev. 431 (1988) (book review).
• Alice Abreu, Ode to the GST: Of Taxes and Superstitions, 65 Taxes 9 (January, 1987).
• Jan Ting, Jointly-held Property, Mortgages and Death: Common Tax Problems Answered and Unanswered, 53 Temple L.Q. 47 (1980).
• David Adamany, The Failure of Tax Incentives for Political Giving, 7 Tax Notes 3 (July 3, 1978).
• Jan Ting, Many Provisions of the New Law Require Estate Planning Decisions Before 1977, 45 J. Tax’n 325 (1976) (with J. Huffaker & J. Ledwith).
• Jan Ting, Special Factors in Determining Whether to Make Gifts Before 1977 Under TRA 1976, 45 J. Tax’n 322 (1976) (with J. Huffaker & J. Ledwith).

Books

• Nancy Knauer, Property Law: A Context And Practice Casebook (Carolina Academic Press 2017) (with Alicia Brokars Kelly).
• Nancy Knauer, Gay And Lesbian Elders: History, Law, And Identity Politics In The U.S. (Ashgate Publishing Ltd. 2011).
• Alice Abreu, Federal Income Taxation, Cases and Materials (5^th ed., Foundation Press 2004) (with McDaniel, McMahon & Simmons).
• Alice Abreu, Supplement to Federal Income Taxation, Cases and Materials (5^thed., Foundation Press 2005) (with McDaniel, McMahon & Simmons).
• Alice Abreu, Discussion Problems to Accompany Federal Income Taxation, Cases and Materials (Foundation Press 2004) (with McDaniel, McMahon & Simmons).
• Alice Abreu, Teacher’s Manual to Accompany Federal Income Taxation, Cases and Materials (Foundation Press 2004) (with McDaniel, McMahon & Simmons).
• Nancy Knauer, Transactional Practice Series: A Friend in Need – Nonprofit Corporations State Law and Federal Tax Concerns, National Institute of Trial Advocacy (1999).
• Nancy Knauer, Transactional Practice Series: Quality Paper Products – The Asset Purchase of a Closely-held Corporation and Related Negotiations: Materials for Buyer, National Institute of Trial Advocacy (1998).

Book Contributions

• Andrea Monroe, Partnership Allocations, in Bittker & Lokken, Federal Taxation of Income, Estates, and Gifts ¶87 (rev. 3d ed. 2019).
• Nancy Knauer, Implications Of Obergefell For Same-Sex Marriage, Divorce, And Parental Rights, in LGBTQ Divorce and Relationship Dissolution: Psychological And Legal Perspectives and Implications For Practice (Abbie Goldberg & Adam Romero eds., Oxford Univ. Press 2018).
• Nancy Knauer, Federalism, Same-Sex Marriage, And Lgbt Rights, in American Federalism And Public Policy 93 (Christopher P. Banks, ed., Routledge 2018).
• Nancy Knauer, Commentary on O’Donnabhain v. Commissioner, in Feminist Judgments: Rewritten Tax Opinions 266 (Bridget J. Crawford & Anthony C. Infanti eds., Cambridge Univ. Press 2017).
• Nancy Knauer, Lgbt Elders: Making The Case For Equity In Aging, in After Marriage Equality: The Future Of Lgbt Rights 105 (Carlos Ball ed., NYU Press 2016).
• Nancy Knauer, Lgbt Individuals Living With Dementia: Rights And Capacity Issues In The United States, in Lesbian, Gay, Bisexual And Trans (LGBT) Individuals With Dementia: Theoretical, Practical And Research Perspectives 173 (Sue Westwood & Elizabeth Price eds., Routledge 2016).
• Andrea Monroe, A People’s Subchapter K, in Controversies in Tax Law: A Matter of Perspective 133 (A.C. Infanti ed., Ashgate 2015).
• Nancy Knauer, Lgbt Issues And Adult Guardianship, in Comparative Perspectives On Adult Guardianship 297 (Kim Dayton ed., Carolina Academic Press 2013).
• Nancy Knauer, Sexual Orientation and Taxation, in Critical Tax Theory: An Introduction (A.C. Infanti & B. Crawford eds., Cambridge UP 2009).
• Alice Abreu, The Best Job in the World, in Careers in Tax Law: Perspectives on the Tax Profession and What It Holds for You, 136 (ABA 2009).
• Alice Abreu, Much Ado About Tax-Nothings: Issues in Domestic Tax Planning with Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances (PLI 2006).
• Alice Abreu, Making Something out of Nothing: Tax Planning with Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances (PLI 2003, 2005).
• Alice Abreu, General Considerations in Using Disregarded Entities in Tax Planning, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2004 (PLI 2004).
• Alice Abreu, Making Something out of Nothing: A Primer on the Domestic Tax Treatment and Uses of Disregarded Entities, in Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2002(PLI 2002) (with S. Bank).

Editorials

• Andrea Monroe, Jonathan Lipson & Andrea Monroe, Trump’s Pathetic Bankruptcy Past Shows Through in GOP’s Fantasyland Tax Bill, USA Today, Dec. 21, 2017.
• Jan Ting, The heavy load the IRS carries on its shoulders, Wilmington News J., May 22, 2013 (op-ed).
• Jan Ting, Mitt Romney crashes on taxes in the final stretch, Phila. Daily News, Sep. 28, 2012 (op-ed).
• Jan Ting, What’s hidden in Romney’s 2011 income tax returns?, Lafayette (La.) Advertiser, Apr. 22, 2012.
• Jan Ting, How are the super-rich like Romney different from the rest of us? They pay taxes at a lower rate, Brandywine to Broad, Jan. 26, 2012 (op-ed), reprinted at Shreveport Times, Jan. 20, 2012.
• Jan Ting, Here’s what tax reform should look like, Phila. Inquirer, Dec. 28, 2011.
• Jan Ting, Obama’s better and worse tax ideas, Jersey J., Oct. 3, 2011, (op-ed).
• Jan Ting, Is the rise of China inevitable?, Phila. Inquirer, Nov. 23, 2010 (op-ed).