Shu-Yi Oei Posts Tax Papers on SSRN

Shu-Yi Oei (Tulane) has posted two tax papers on SSRN:

• Context Matters: The Recharacterization of Leases in Bankruptcy and Tax Law, 82 Am. Bankr. L.J. 635 (2008)
• A Structural Critique of Trader Taxation, 8 Fla. Tax Rev. 1013 (2008)