Christmas Gifts for that Special Tax Person

Tax Stories (Foundation Press, 2003) (ISBN # 1-58778-403-3), by Paul L. Caron (Cincinnati):

• Introduction: Tax Archaeology, by Paul L. Caron (Cincinnati):
• Ch. 1: The Story of Glenshaw Glass: Toward a Modern Concept of Gross Income, by Joseph Dodge (Florida State)
• Ch. 2: The Story of Eisner v. Macomber: The Continuing Role of “Realization” in Tax Law and Policy, by Marjorie E. Kornhauser (Tulane)
• Ch. 3: The Story of Kirby Lumber: The Many Faces of Discharge of Indebtedness Income, by Deborah H. Schenk (NYU)
• Ch. 4: The Story of Davis: Transfers of Property Pursuant to Divorce, by Karen B. Brown (George Washington)
• Ch. 5: The Story of Welch v. Helvering: The Use (and Misuse) of the 'Ordinary and Necessary' Test for the Deductibility of Business Expenses, by Joel S. Newman (Wake Forest)
• Ch. 6: The Story of INDOPCO: What Went Wrong in the Capitalization v. Deduction Debate?, by Joseph Bankman (Stanford)
• Ch. 7: The Story of Crane: How a Widow’s Misfortune Led to Tax Shelters, by George K. Yin
• Ch. 8: The Story of Schlude: The Origins of the Tax/Financial Accounting GA(A)P, by Russell K. Osgood (Grinnell College)
• Ch. 9: The Story of Earl: How Echoes (and Metaphors) from the Past Continue to Shape the Assignment of Income Doctrine, by Patricia A. Cain (Iowa)
• Ch. 10: The Story of Knetsch: Judicial Doctrines Combating Tax Avoidance, by Daniel N. Shaviro (NYU)

• Business Tax Stories (Foundation Press, 2005) (ISBN # 1-58778-729-6), by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA):
• • Introduction:  An Evolutionary Perspective on the History of U.S. Business Taxation, by Steven A. Bank (UCLA) & Kirk J. Stark (UCLA)
  • Ch. 1: The Story of the Separate Corporate Income Tax: A Vehicle for Regulating Corporate Managers, by Reuven S. Avi-Yonah (Michigan)
  • Ch. 2: The Story of the Corporate Reorganization Provisions: From "Purely Paper" to Corporate Welfare, by Ajay K. Mehrotra (Indiana-Bloomington)
  • Ch. 3: The Story of Gregory: How are Tax Avoidance Cases Decided?, by Assaf Likhovski (Tel Aviv)
  • Ch. 4: The Story of General Utilities and its Repeal: Much Ado about Nothing?, by Herwig J. Schlunk (Vanderbilt)
  • Ch. 5: The Story of Double Taxation: A Clash over the Control of Corporate Earnings, by Steven A. Bank (UCLA)
  • Ch. 6: The Story of Hendler: From Pyrrhic Victory to Modern Section 357, by Karen C. Burke (San Diego)
  • Ch. 7: The Story of Subchapter K: Mark H. Johnson's Quest, by Mark P. Gergen (Texas)
  • Ch. 8: The Story of Tufts: The "Logic" of Taxing Nonrecourse Loan Transactions, by Laura Cunningham (Cardozo) & Noel Cunningham (NYU)
  • Ch. 9: The Story of Seagram: The Step Transaction Doctrine on the Rocks, by Lawrence Zelenak (Duke)
  • Ch. 10: The Story of the Limited Liability Company: Combining the Best Features of a Flawed Business Tax Structure, by Susan Pace Hamill (Alabama)