The Unsettled Issue of Branch Placement of the Tax Court, Tax Notes, vol. 158, no. 3, pp. 381-387.
Summa Holdings: Substance Over Form Does Not Apply To Congressionally Sanctioned Tax Benefits, Journal of Taxation, vol. 127, no. 3, pp. 116-124
Is That MBA Deductible as a Business Expense?, Practical Tax Strategies, vol. 99, no. 1, pp. 4-18.
Treasurer, New Lawyers Section, Maine Bar Association
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