Scholars@Duke
Richard L. Schmalbeck

Richard L. Schmalbeck

Simpson Thacher and Bartlett Distinguished Professor of Law
School of Law
schmalbeck@law.duke.edu
Duke Law School Room 4188, Duke Box 90362, Durham, NC 27708-0360
Duke Law School 210 Science Dr, Duke Box 90362, Durham, NC 27708
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Selected Publications

Substance Over Form in Transfer Tax Adjudication

Journal Article Loyola of Los Angeles Law Review · 2022 Cite

An Exempt Status Sorting Hat

Journal Article New York University Journal of Legislation and Public Policy · 2018 Cite

Advocating A Carryover Tax Basis Regime

Journal Article Notre Dame Law Review · 2017 Link to item Cite

End the Alternative Minimum Tax, Don't Mend It

Other The Wall Street Journal · 2017 Cite

Unifying Depreciation Recapture

Journal Article Connecticut Law Review · 2015 Link to item Cite

Ask the Experts

Journal Article WalletHub · 2015 Cite

Gifts and the Income Tax - An Enduring Puzzle

Journal Article Law & Contemporary Problems · 2010 Link to item Cite

Throw Out Skybox Tax Subsidies

Other New York Times · 2010 Link to item Cite

Financing the American Newspaper in the Twenty-First Century

Journal Article Vermont Law Review · 2010 Cite

Substance Over Form in Transfer Tax Adjudication

Journal Article Loyola of Los Angeles Law Review · 2022 Cite

An Exempt Status Sorting Hat

Journal Article New York University Journal of Legislation and Public Policy · 2018 Cite

Advocating A Carryover Tax Basis Regime

Journal Article Notre Dame Law Review · 2017 Link to item Cite

End the Alternative Minimum Tax, Don't Mend It

Other The Wall Street Journal · 2017 Cite

Unifying Depreciation Recapture

Journal Article Connecticut Law Review · 2015 Link to item Cite

Ask the Experts

Journal Article WalletHub · 2015 Cite

Gifts and the Income Tax - An Enduring Puzzle

Journal Article Law & Contemporary Problems · 2010 Link to item Cite

Throw Out Skybox Tax Subsidies

Other New York Times · 2010 Link to item Cite

Financing the American Newspaper in the Twenty-First Century

Journal Article Vermont Law Review · 2010 Cite

The Impact of Tax-Exempt Status: The Supply-Side Subsidies

Journal Article Law & Contemporary Problems · 2006 Link to item Cite

Does the Death Tax Deserve the Death Penalty?

Journal Article Cleveland State Law Review · 2000 Link to item Cite

The Durability of Law School Reputation

Journal Article Journal of Legal Education · 1999 Link to item Cite

What'd He Say I Said?

Other National Law Journal · 1998 Cite

Bill's Big Breakfast

Other National Law Journal · 1998 Cite

Is the Flat Tax Reform or Rip-Off?

Journal Article Duke Dialogue · 1996 Cite

We Already Have A Flat Tax System

Journal Article St. Louis Post-Dispatch · 1996 Cite

Flat Tax, VAT Tax, Anything But That Tax

Other Duke Law Magazine · 1996 Cite

The Income Tax is Better Than the Alternatives

Other Philadelphia Inquirer · 1995 Cite

L. Lindsey

Journal Article Contemporary Sociology · 1991 Cite

The Trouble with Statistical Evidence

Journal Article Law & Contemporary Problems · 1986 Link to item Cite

Foreword: Tax Legislation in the Reagan Era

Journal Article Law & Contemporary Problems · 1985 Link to item Cite

Book Review

Journal Article Journal of Legal Education · 1983 Link to item Cite

Retired Lives Reserves

Journal Article Implementing Compensation Plans After the Revenue Act of · 1980 Cite

The Validity of Grant-Back Clauses in Patent Licensing Agreements

Journal Article University of Chicago Law Review · 1975 Link to item Cite