Education
J.D., Brigham Young University (first in class)
B.A., Brigham Young University
Teaching & Scholarship
Individual Income Taxation, Corporate Taxation, Partnership Taxation, Tax Shelters
Professional Activities
- University of Florida: Joined College of Law in 2008 as Assistant Professor.
- University of Utah: Visiting Faculty, Spring 2008
- Florida State University: Assistant Professor, 2003-08
- Private Practice: Judicial Clerk, Judge J. Clifford Wallace, U.S. Court of Appeals, Ninth Circuit, San Diego (2000-01); Dechert, LLP, Philadelphia, PA (2001-03).
Articles
- The Relevance Games: Congress’s Choices for Economic Substance Gamemakers, 66 Tax Lawyer (forthcoming 2013) [SSRN]
- Managing the Next Deluge: A Tax System Approach to Flood Insurance, 18 Conn. Ins. L.J. (2011) (with Aviva Abramovsky) [SSRN]
- What Would Henry Simons Do?: Using an Ideal to Shape and Explain the Economic Substance Doctrine, 11 HOUS. J. BUS. & TAX 108 (2011) [SSRN]
- Risk, Return, and Objective Economic Substance, 27 VA. TAX. REV. 783 (2008) [SSRN]
- Taxing Risk: An Approach to Variable Insurance Reform, 55 BUFF. L. REV. 251 (2007) [SSRN]
- Beating the “Wrap”: The Agency Effort to Control Wraparound Insurance Tax Shelters, 25 VA. TAX REV. 129 (2005) [SSRN]