Publications by Professor Beck

Professor Richard C.E. Beck
Publications

BOOKS

"Federal Income Taxation of Business Enterprises: Cases, Statutes, Rulings." Michie, 1995 (with R.A. Westin & J.K. McNulty).

CHAPTERS IN BOOKS

“Income Tax Consequences of Divorce and Separation.” Chapter 9 in Taxation for the General Practitioner, (R.V. D’Alessandro, ed.). New York State Bar Association, 1999.

LAW REVIEW AND OTHER SCHOLARLY PUBLICATIONS

"Treble Damages in National Health Service Corps Contracts, Public Policy, and Hawronsky v. Commissioner," 22 Akron Tax Journal 129-168 (2007).

"The Failure of Innocent Spouse Reform (New York Law School Faculty Presentation Day III)," 51 New York Law School Law Review 929-955 (2006-2007).

"Deductibility of Treble Damages Paid for Breach of National Health Service Corps Scholarship Contracts: The Misuse of I.R.C. 265(a)(1) in Stroud v. United States and of the Origin of the Claim Test in Keane v. Commissioner," 1 Charleston Law Review 1-36 (2006).

"Cancellation of Debt and Other Incidental Items of Income: Puritan Tax Rules in the U.S. (New York Law School Faculty Presentation Day II)," 49 New York Law School Law Review 695-715 (2004-2005).

“The Kiddie Tax: A Nuisance Solution to a Nonexistent Problem (Special Tax Symposium).” 30 Family Law Quarterly 103–122 (1996).

“Loan Repayment Assistance Programs for Public-Interest Lawyers: Why Does Everyone Think They are Taxable?” 40 New York Law School Law Review 251–310 (1996).

“Is Compromise of a Tax Liability Itself Taxable? A Problem of Circularity in the Logic of Taxation.” 14 Virginia Tax Review 153–208 (1994).

“Looking for the Perfect Woman: The Innocent Spouse in the Tax Court.” 15 Review of Taxation of Individuals 3–38 (1991).

“The Innocent Spouse Problem: Joint and Several Liability for Income Taxes Should Be Repealed.” 43 Vanderbilt Law Review 317–408 (1990).

“The Deductibility of a Worthless Right to Contribution for Joint Income Taxes: The Mistaken Line of Cases Under Rude v. Commissioner.” 9 Virginia Tax Review 313–356 (1989).

“Joint Return Liability and Poe v. Seaborn: Should Both Be Repealed.” 49 Tax Notes 457–467 (October 22, 1990).

“Liabilities Arising from Joint Tax Returns: The Innocent Spouse Rule.” 1 New York Domestic Relations Reporter 129–134 (Matthew Bender, 1989).

“Distributions in Kind in Corporate Liquidations: A Defense of General Utilities.” 38 Tax Lawyer 663–687 (1985).

NEWSPAPER ARTICLES, PRACTICE MATERIALS, AND OTHER PUBLICATIONS

"Cancellation of Debt and Other Incidental Items of Income: Puritan Tax Rules in the U.S.," originally published in 49 New York Law School Law Review, republished in Tax Digest Monthly (February 2006).

“Defaulted Child Support: The Better Tax Approach.” 89 Tax Notes 1073 (November 20, 2000).

Moderator, Panel II: Assessing Proposed Solutions (Symposium: Women, Equity and Federal Tax Policy: Open Questions). 16 New York Law School Journal of Human Rights 167–202 (1999).

“The Innocent Spouse Rules.” 15 Family Advocate 30 (Fall 1992). 2nd ed. Michie, 1999 (with R.A. Westin & J.K. McNulty).