Professor Sergio Pareja

Books

Federal Income Taxation of Business Enterprises: Cases, Statutes, Rulings, 3rd Ed., Vandeplas Publishing, 2010 (co-author with Westin and Beck).

Law Reviews and Student-Edited Journals

«La Crisis» Desde una Perspectiva Jurídica: la Resistencia a la Regulación en los Estados Unidos, IUSTEL Revista de Derecho Público Comparado (No. 11, December 2012)(peer-reviewed law journal at the Universidad Rey Juan Carlos in Madrid, Spain)(accepted for publication).

It Taxes a Village: The Problem with Routinely Taxing Barter Transactions, 59 Cath. U. L. Rev. 3 (2010).

Taxation Without Liquidation: Rethinking “Ability to Pay,” 8 Wis. L. Rev. 841 (2008).

Sales Gone Wild: Will the FTC's Proposed Rule Put an End to Pyramid Marketing Schemes?,39 McGeorge Law Review 83 (2008)

Environmental Clean-Up Expenses: Taxing Times for the BLM and Miners, 83 Denv. U. L. Rev. 299 (2005)

Treatise Chapters

Chapter 1N:2: “Farm Expenses,” LexisNexis Tax Advisor – Federal Topical, 2007 (on-line tax treatise).

Bar and Trade Publications

Estate Tax Repeal Under EGTRRA: A Proposal for Simplification, 38 Real Prop. Prob. & Tr. J. 73, Spring 2003

Selecting a Trust Situs in the 21st Century, Probate & Property, March/April 2002 (with John A. Warnick)

Slow Legislative Year for Probate Matters, The Indiana Lawyer, June 23, 1999 (with Kristin G. Fruehwald)

Electing to Treat a Revocable Trust as Part of a Decedent’s Estate, The Indiana Lawyer, April 14, 1999 (with Kristin G. Fruehwald)

The QTIP Election for Indiana Inheritance Tax Purposes, The Indiana Lawyer, January 6, 1999 (with Kristin G. Fruehwald)

Deadlines are Hot Topic of Recent Court Decisions, The Indiana Lawyer, October 14, 1998 (with Kristin G. Fruehwald)

The Impact of Disclaimers on Estate Planning, The Indiana Lawyer, July 22, 1998 (with Kristin G. Fruehwald)

Charitable Lead Trusts -- an Overlooked Estate Planning Tool, The Indiana Lawyer, April 29, 1998 (with Kristin G. Fruehwald)

Roth IRAs May Provide New Estate Planning Opportunities, The Indiana Lawyer, February 18, 1998 (with Kristin G. Fruehwald)

Newspaper Opinion Pieces

Letting Tax Cuts Expire Will Take Courage, Albuquerque Journal op-ed, October 21, 2010

Cut Tax Credits, Not Just Budget, Albuquerque Journal, November 1, 2009