Joel Newman

Professor of Law

Phone: 336.758.5712
Email: newmanjs@wfu.edu

Books

Federal Income Taxation: Cases, Problems, and Materials. St. Paul, MN : West Group, 1998; 2nd Edition, 2002; 3rd Edition, 2005.
Losses -- General Requirements. Tax Management Portfolios series no. 96-4th. Washington: Tax Management Inc., BNA, 1987.

Articles, Parts of Books, Book Reviews

"Baseball Autographs," 116 Tax Notes No. 12 (September 17, 2007) 1078-1088.
"CHAMP: How the Tax Court Finessed a Bad Statute," 116 Tax Notes No. 10 (September 3, 2007) 887-888.
"Gilmore v. United States: The Divorce," 166 Tax Notes No. 6 (August 6, 2007) 493-497.
"On Dissplacement, or the Dissing of Places," 42 Wake Forest Law Review 49 (2007).
"Slinking Away From Twinkie Taxes," Tax Notes, 113 No. 13 (December 25, 2006) 1155.
"Rabbi Trusts for Indian Children: The Story of a Revenue Procedure," Tax Notes 110 no. 2 (Jan. 16, 2006): 265-272.
Book Review: Perfectly Legal by David Cay Johnston, 24 Virginia Tax Review 733 (2005).
“Slave Tax as Sin Tax: 18th and 19th Century Perspectives.” Tax Notes 101 no. 8 (Nov. 24, 2003): 1019-1029.
"Tax Practice and Privilege: a Tale of Two Countries." Tax Notes 99, no. 3 ( Apr. 21, 2003): 422-427.
Ch. 5. "The Story of Welch: The Use (and Misuse) of the 'Ordinary and Necessary' Test for Deducting Business Expenses."" Tax Stories: An In-Depth Look At Ten Leading Federal Income Tax Cases. New York : Foundation Press, 2003.
"Islamic and Jewish Perspectives on Interest." The Exempt Organization Tax Review 31, no. 1 (January 2001): 41-48.
"The Audit Lottery: Don't Ask, Don't Tell?" Tax Notes 86, no. 10 (March 6, 2000) 1438-1443.

Earlier Publications

Contributor. The Philosophy of Law : an Encyclopedia. New York : Garland, 1999.
"Circular 230 Revisions: 'Faned' Indifference to Solicitation." Tax Notes 84, no. 11 (Monday, September 13, 1999): 1531-1537.
"Doctors, Lawyers, and the Unabomber." Montana Law Review 60, no. 1 (Winter 1999):[67]-100.
"Pay Now, Die Later: Taxes, Politics, and Preneed Funeral Trusts."Tax Notes 80, no. 6 (Monday, August 10, 1998): 711-716.
"A Comparative Look at Three British Tax Cases." Tax Notes 67, no. 11 (Monday, June 12, 1995): 1509-1512.
"North Carolina Individual Income Tax." Estate Planning and Probate Law Survey Course 1, (September 22-23, 1994): XX1 - XX17.
"A 'Truly Moving' Experience." Tax Notes 64, no. 2 (Monday, July 11, 1994): 261-265.
"Legal Advice Toward Illegal Ends." University of Richmond Law Review 28, no. 2 (April 1994): 287-314.
"International Individual Taxation and reporting Requirements." The General Practitioner's Guide to International Law (February 4, 1994).
"On Section 107's Worst Feature: The Teacher-Preacher." Tax Notes 61, no. 12 (Monday, December 20, 1993): 1505-1508.
"Lighthearted Author Responds Seriously to Humorless Critique. Letters to the Editor." Tax Notes 61, no. 12 (Monday, December 20, 1993): 1521.
"Research and Development Allocations under Sections 861 and 864: An Author's Query." Tax Notes 60, (Monday, August 2, 1993): 641-648.
"A Proposal for Direct, Deductible Charitable Contributions." Dickinson Law Review 96, no. 2 (Winter 1992): 209-230.
"Ex-Lux." Tax Notes 55, no. 2 (Monday, April 13, 1992): 253-263.
"Ethics of Estate Planning and Tax Practice." A Tax and Estate Planning Seminar: Personal Financial Services 1-49. Wachovia.
"Five Will Get You Ten: You Haven't Heard the Last about `Zarin'." Tax Notes 50, no. 6 (Monday, February 11, 1991): 667-669.
"On the Tax Meaning of "Ordinary": How the Ills of `Welch' Could be Cured through Christian Science." Arizona State Law Journal 22, no. 1 (Spring 1990): 231-259.
"Can Parents Deduct their Contributions to their Mormon Missionary Children?" Preview of U.S. Supreme Court Cases (April 25, 1990).
"The Whiskey Rebellion Was A Regional Dispute, And it Still Is." Tax Notes 48, no. 11 (Monday, September 10, 1990): 1423-1426.
"Gagging on the Public Interest." Georgetown Journal of Legal Ethics 4, no. 2 (Fall 1990): 371-381.
"Waiter, There's an IRS Agent in my Soup" Tax Notes 40, no. 8 (August 22, 1988): 861-67.
"Life is a Beech." Tax Notes 38, no. 5 (February 1988): 501-510.
"The Deductibility of Nondiscretionary Personal Expenses." The American Journal of Tax Policy 6, no.2 (Fall 1987): 211-256.
"Cops and Robbers (Which are Which?)." Tax Notes 36, no. 8 (August 1987): 813-821.
"On the Relationship Between Tax Return Form Changes and Taxpayer Marginalia." Tax Notes 35, no. 10 (June 1987): 1009-1012.
"Fly Me, Fly My Mother." Tax Notes 35, no. 3 (April 1987): 291-300.
Book Review: "Graetz, Federal Income Taxation: Principles and Policies." Notre Dame Law Review 61, no. 4 (1986): 867-876.
Commentary: "Incompetency and Federal Wealth Transfer Taxation." Tax Law Journal 2, no. 1 (Winter 1984): 77-87.
"Fuller Knows Best: Parenting and Fuller's Definition of Law." Wake Forest Law Review 20, no. 3 (Fall 1984): 645-652.
"Of Taxes and Other Casualties." The Monthly Digest of Tax Articles 34, no. 10 (July 1984): 26-40.
"Determining Value in Barter Transactions: A Response to Robert Keller's The Taxation of Barter Transactions." Minnesota Law Review 68, no. 3 (February 1984): 711-715.
"Of Taxes and Other Casualties." Hastings Law Journal 34, no. 4 (March 1983): 941-968.
"Representing the Repugnant Client." Case and Comment (Nov.-Dec. 1981): 22-27.
"Transferability, Utility, and Taxation." Kansas Law Review 30, no. 1 (Fall 1981): 27-50.
"The Medical Expense Deduction: A Preliminary Postmortem." Southern California Law Review 53, no. 3 (March 1980): 787-842.
"Inequitable Tax Treatment of Expenses Incident to Charitable Service." The Monthly Digest of Tax Articles 30, no. 4 (January 1980): 9-17. (Reprinted from Fordham Law Review 47, no. 2 (November 1978): 139-154.)
Book Review: "Harris, Handling Federal Estate and Gift Taxes." Wake Forest Law Review 15, no. 2 (April 1979): 325-327.
"Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation." The Monthly Digest of Tax Articles 29, no. 4 (January 1979): 34-50. (Condensed from Washington and Lee Law Review 35, no. 1: 107-127.)
"Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation." Washington and Lee Law Review 35, no. 1 (Winter 1978): 107-127.
"The Inequitable Tax Treatment of Expenses Incident to Charitable Service." Fordham Law Review 47, no. 2 (November 1978): 139-154.
"Of Time and Up the River: Criminal Restitution and the Annual Accounting System." Taxes - The Tax Magazine (July 1978): 420-426.

CLE, Casebook Outlines

"Ethical and Professional Responsibility Issues Encountered by Tax Practitioners." Cary, NC : North Carolina Bar Foundation, 1997.
Chapter 1: "Revealing Client Confidences, Substance Abuse, and Sexual Harassment." Loose Lips, Pink Slips and Other Ethical Dilemmas: 1997 Professional Responsibility." With Christine Nero Coughlin. Cary, NC : North Carolina Bar Foundation, 1997.
Chapter: "Taxes and the Family" (201-210). In Perspectives on the Family Edited by Robert C.L. Moffat, Joseph Grcic and Michael D. Bayles. Lewiston, NY: Edwin Mellen Press, 1990.
Chapter 6: "Income Tax of Estates."In North Carolina Estate Planning Manual 1988, 127-185. Winston-Salem, N.C.: Wake Forest School of Law, CLE, 1988.
"Changes Affecting the Average Income Taxpayer." Bar Convention, 1982. Honolulu, Ha.: Hawaii Institute, CLE, 1982.
"Increasing After Tax Recoveries for Individual and Business Injuries -- Structuring the Settlement." The 1981-82 Tax Institute Winston-Salem, N.C.: Wake Forest School of Law, CLE, 1982.
"Powers of Appointment --General Considerations." Presented at the Third Annual Estate Planning Seminar and Workshop for Professionals, May 11-12, 1979. Winston-Salem, N.C.: Wake Forest School of Law, CLE, 1979.
"Attorney-Client Privilege and Corporate Counsel." North Carolina Bar Foundation, CLE.
"Amintaphil Commentary." Wake Forest School of Law.