Publications

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“Contract Performance,” (co-author), Contract Law 2023 Edition, Illinois Institute for Continuing Legal Education, (Jan 2023);

“State Taxation of Pass-Through Entities and their Owners: The Latest Developments,” (co-author), Journal of Multistate Taxation and Incentives, Vol. 23, Number 06 (Sept 2013);

“Nexus over Nonresident Owners and Apportionment of Income,” (co-author), Bloomberg BNA Multistate Tax Report, Vol. 20, No. 31 (Aug 2, 2013);

“State Taxation of Pass-Through Entities and their Owners,” (lead author), a tax compliance treatise published by Warren, Gorham & Lamont, a division of Thomson Reuters (2005-2015);

“Entity Level Income, Net Worth, and Gross Receipts Taxes on Single-Member LLCs,” Journal of Multistate Taxation and Incentives, Vol. 17, Number 02 (May 2007);

“State Approaches to Reaching the Income of Nonresident Owners of Pass-Through Entities,” (co-author) Journal of Multistate Taxation and Incentives, Vol. 15, Number 01 (Mar/Apr 2005);

“State Nonresident Composite Income Tax Returns,” (co-author) Journal of Business Entities, Vol. 06, Number 06, (Nov/Dec 2004);

“Allocating a Corporation’s Partnership Income: The States’ Diverse Approaches,” (co-author) Journal of Multistate Taxation and Incentives, Vol. 13, Number 09 (Jan 2004);

“Statutory, Administrative, and Judicial Obstacles in Pursuing Remedies for Unconstitutional Taxes,” (co-author) Journal of Multistate Taxation and Incentives, Vol. 13, Number 04 (Jul 2003).

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Speeches and Lectures

“Advanced Topics in Flow-Through Taxation,” presented to Illinois CPA Society, Chicago, Illinois (Dec. 2013);

“State Treatment of Subchapter K,” panelist at 70th NYU Institute on Federal Taxation, New York City, New York (Oct. 2011) and San Francisco, California (Nov. 2011);

“Current State Tax Issues Impacting Pass-Through Entities,” presented at Tax Executive Institute (TEI) – Atlanta/Carolina Chapter, Atlanta, Georgia (April 28, 2010);

“Sales Factor: Sticky Issues for Services & Intangibles,” presented at Georgetown University Law Center’s Symposium on Sourcing for Multijurisdictional Enterprises, Washington D.C. (May 13, 2009);

“Audit Issues related to State Tax Planning using Flow-Through Entities,” presented at 2006 Council on State Taxation (COST) Audit/Income Tax Session, Philadelphia, Pennsylvania (May 22, 2006);

“State Tax Issues affecting S Corporations,” presented to S Corporation Subcommittee of the Taxation Section of the American Bar Association, Washington D.C. (May 5, 2006);

“Fundamentals of State Taxation of Pass-Through Entities,” presented at COST 2006 State and Local Tax Basics Seminar, Atlanta, Georgia (January 24, 2006);

“State Tax Reporting for Pass-through Entities and Non-Resident Owners and Other Issues Relevant to Broker-Dealers,” delivered at Investment Program Association (IPA) Fall Issues Conference, Washington D.C. (November 10, 2005);

“Planning through Pass-Through Entities,” presented at Tax Executives Institute (TEI) - New York State and Local Tax Chapter, New York City (Nov. 5, 2008);

Panelist at 2008 COST Tax Roundtable-Mid-West Regional State Tax Seminar, Detroit, Michigan (Oct. 17, 2008);

“Emerging Issues in Pass-Through Entity Taxation,” presented at the 61st Annual TEI Conference, Scottsdale, Arizona (Oct. 22, 2006).