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Reflections on the Rule of Law and clear reflection of income: What constrains discretion?
Edward A. Morse, Reflections on the Rule of Law and Clear Reflection of Income: What Constrains Discretion?, 8 Cornell J.L. & Pub. Pol'y 445 (1999).
This article examines the Rule of Law ideal in the context of federal tax law. Constraining government discretion is a core concern of the Rule of Law. Rules have traditionally played an important role in providing that ...
Demystifying LIFO: Towards simplification of inflation-adjusted inventory valuation
Edward A. Morse, Demystifying LIFO: Towards Simplification of Inflation-Adjusted Inventory Valuation, 2 Fla. Tax Rev. 559 (1995).
State taxation of Internet commerce: something new under the sun?
Edward A. Morse, State Taxation of Internet Commerce: Something New Under the Sun?, 30 Creighton L. Rev. 1113 (1997).
Rendering unto Caesar: Selected tax issues affecting clergy and churches
Edward A. Morse, Rendering unto Caesar: Selected Tax Issues Affecting Clergy and Churches, in The 1996 Law Day for the Clergy (Creighton Univ. Sch. of Law, ed. 1996).
Several possible surprises in 413
Edward A. Morse, Op-Ed., Several Possible Surprises in 413, Omaha World-Herald, Oct. 16, 1998, at 27.