埃里克•史密斯

• 出版物

  1. "Exploiting the Charitable Contribution Deduction’s Hypersalience," 2020 犹他州法律评论 419 (2020).
  2. "The Effects of Individual Values on Willingness to Pay and Fairness Perceptions of Use Tax on Internet Purchases," 27 税收进展 197 (2020) (with Lixuan Zhang and Andrea Gouldman).
  3. "Due Process Implications Related to State Notice and Economic Nexus Laws," 70 税务律师 833 (2017).
  4. "The PACT Act as Indicium of the Due Process Validity of the Marketplace Fairness Act," 19 佛罗里达州税务审查 1 (2016).
  5. "A Historical Review and Prospective Modern-Day Assessment of the Non-Itemizer Charitable Contribution Deduction," 14 美国税务协会法律税务研究杂志 20 (2016).
  6. "A Deduction Properly Extinguished? The Live-Burn Donation: A Proposed Sequence of Analysis and Policy Evaluation," 33 弗吉尼亚税务审查 459 (2014).
  7. "Distinguishing the ‘Live-Burn’ and ‘Deconstruction’ Donations," 实用税务策略 April 2014, at 171, (republished as 房屋不再存在的扣除额, Taxation of Exempts, May/June 2014, at 41).
  8. "Subpart F Inclusions under Code Sec. 951 Are Not Qualified Dividends," 税, January 2014 at 35.
  9. "Are Supplemental Unemployment Benefits Subject to FICA?" 19 税务杂志, 225 (2013).
  10. "An Analysis of the Medical Expense Deduction Post-O’Donnabhain," 10 美国税务协会法律税务研究杂志 43 (2012) (with R. Pace).
  11. "Supreme Court Clarifies Itself: Department of Treasury is Entitled to 雪佛龙公司 Deference," 注册会计师杂志, February 2012 at 46.
  12. "Student or Employee?—The Status of Medical Residents in Relation to FICA 税," 12 山地平原商业与经济杂志 1 (2011).
  13. "Seventh Circuit Does not Hear ‘Audible Silence’—Innocent Spouses Must Comply with Two-Year Deadline," 注册会计师杂志, October 2010 at 48.
  14. "Meeting their Professional Obligations?—A Comparison of the Professional Obligations of Enron’s Attorneys and Accountants," 2010 伦理与批判性思维杂志 35 (2010).
  15. "The Creation of a Groundless Exception to the Dormant Commerce Clause: An Expansion on the Dissenting Opinion in 戴维斯牧师案," 11 会计、伦理与公共政策杂志 341 (2010).

• 演讲

  1. “Due Process Implication Related to State Notice and Economic Nexus Laws,” Utah State Bar—Tax Law Section, Salt Lake City, UT, Sept. 28, 2017.
  2. “A Historical Review and Prospective Modern-Day Assessment of the Non-itemizer Charitable Contribution Deduction,” ATA Mid-Year Meeting: Journal of Legal Tax Research Conference, Washington, D.C., February 2015.
  3. “An Analysis of the Medical Expense Deduction Post-O’Donnabhain,” ATA Mid-Year Meeting: Journal of Legal Tax Research Conference, New Orleans, LA, February, 2012.
  4. “A Survey of International Taxation Course Offerings Among Graduate Accounting Programs,” BYU Accounting Research Symposium, Provo, UT, September, 2011.
  5. “Student or Employee?—The Status of Medical Residents in Relation to FICA 税,” Mountain Plains Management Conference, Layton, UT, October, 2010.
  6. “A ‘New Look’ at the Deductibility of Medical Expenses: The O’Donnabhain Case and Gender Identity Disorder,” Mountain Plains Management Conference, Layton, UT, October 2010.