Erik Jensen, the Schott-van den Eynden Professor of Law, had two different papers published in the Journal of Taxation of Investments.
His papers, “A Question Important to Investors (Whether They Realize It or Not): Is Realization a Constitutional Requirement for Income Taxation?” and “Short Takes: Recent Developments of Interest,” were both published in in the fall 2013 issue of the journal.
His paper, “Back to the Future with Rescission Decisions: Impact of IRS Decision to Issue No New Guidance,” will be published in the forthcoming winter 2014 issue.