Bradley Borden

• All
• Articles
• Books
• Other
• Popular Press
• Presentations
• Shorter Works

Articles

• ​A Model for Measuring the Expected Value of Assuming Tax-Partnership Liability, 6 Brook. J. Corp. Fin. & Comm. L. ____ (forthcoming 2013) (with Ethan Blinder, Joseph Binder & Louis Incatasciato)

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• Quantitative Model for Measuring Line-Drawing Inequity, 98 Iowa Law Review 971 (2013)
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• The Law School Firm, 63 South Carolina Law Review 1 (2011) (with Robert J. Rhee)
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• Series LLCs in Real Estate Transactions, 46 Real Property, Trust and Estate Law Journal 255 (2011) (with M. Vattamala)
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• The Liability-Offset Theory of Peracchi, 64 Tax Lawyer 237 (2011) (with D. Longhofer)
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• The Allure and Illusion of Partners' Interests in a Partnership, 79 University of Cincinnai Law Review 1077 (2011)
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• Residual-Risk Model for Classifying Business Arrangements, 37 Florida State University Law Review 245 (2010)
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• Aggregate-Plus Theory of Partnership Taxation, 43 Georgia Law Review 717 (2009)
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• Open Tenancies-in-Common, 39 Seton Hall Law Review 387 (2009)
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• The Like-Kind Exchange Equity Conundrum, 60 Florida Law Review 643 (2008)
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• Policy and Theoretical Dimensions of Qualified Tax Partnerships, 56 University of Kansas Law Review 317 (2008)
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• Partnership Tax Allocations and the Internalization of Tax-Item Transactions, 59 South Carolina Law Review 297 (2008)
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• The Federal Definition of Tax Partnership, 43 Houston Law Review 925 (2006)
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• Reverse Like-Kind Exchanges: A Principled Approach, 20 Virginia Tax Review 659 (2001)
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Books

• Taxation of Partnerships and LLCs (Aspen, in progress)​
• Economic Theory of Partnership Taxation(forthcoming)
• Limited Liability Entities: State By State Guide To LLCs, LPs and LLPs (Wolters Kluwer 2012) (with R. Rhee)
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• Taxation and Business Planning For Real Estate Transactions (LexisNexis 2011)
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• Tax-Free Like-Kind Exchanges (Civic Research Institute 2008, Cumulative Supplement 2011)
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Other

• A Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnerships, 746 Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 477 (2007) (L. Freeman & C. Warren eds.)
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Popular Press

• ​An Uneasy Justification for Prosecutorial Abdication in the Subprime Industry, The Huffington Post (Nov. 7, 2012) (with David J. Reiss)
  
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• Did the IRS Cause the Financial Crisis?, The Huffington Post (Oct. 18, 2012)​

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• Wall Street Rules Applied to REMIC Classification, Thomson Reuters News & Insights (Sep. 13, 2012) (with David Reiss)
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• Op-Ed: Senator Hatch Enters Utah's Silly Season with a Flourish, Huffington Post, July 14, 2011
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• Op-Ed: Smaller Government = Fewer Jobs, Huffington Post, July 13, 2011
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• Op-Ed: The Unorthodox Mormon: An Oxymoron, Huffington Post, July 7, 2011
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• Op-Ed: Why Do We Ignore Millionaires' Offers to Pay More Taxes?, Huffington Post, June 13, 2011
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• Op-Ed: Budget Deals, Service Cuts, Tax Returns, and Pure Frustration, Huffington Post (Apr. 18, 2011)
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• Op-Ed: For Better or For Worse?--Governor Walker Chose Worse, Huffington Post (Mar. 18, 2011)
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• Op-Ed: Getting What You Ask For: How a Middle-Class Movement May Destroy the Middle Class, Huffington Post (Feb. 23, 2011)
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• The Prince and the Paupers: A Tax Fable, Huffington Post, Dec. 14, 2010
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Presentations

• ​Panelist, Front Page News: Tax Reform and Section 1031, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Washington, D.C., May 2013 (with Mary B. Foster, David E. Franasiak, Max A. Hansen & David Shechtman)

• ​Building on Land Already Owned & Related Party Issues, Federation of Exchange Accommodators 2013 Northeast Regional Meeting, Philadelphia, Pennsylvania, April 2013

• ​Using the Client-File Method to Teach Transactional Law, The Future of Law, Business, and Legal Education: How to Prepare Students to Meet Corporate Needs, Chapman Law Review Symposium, Orange, California, February 2013

• ​Panelist, Tax Issues Involving Flawed Securitizations, American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Orlando, Florida, January 2013 (with Alan S. Lederman & John W. Rogers, III)

• ​The Law School Firm: A Legal Teaching Model for the 21st Century, Education Law and Policy Society, Columbia Law School, New York, New York, October 2012
• Is It Treated as a Sale? Something Else?—Part III: Issues Surrounding Tax Ownership of U.S. Residential Mortgage Debt, American Bar Association Section of Taxation and Section of Real Property, Trust & Estate Law, Trust and Estate Division, Sales, Exchanges & Basis Committee Meeting, Boston, Massachusetts, September 2012 (with Alan S. Lederman)
• Financial Analysis of Non-Corporate Entities, Chapter 14 in Pocket MBA Summer 2012 (PLI 2012)
• Professional Ethics in the Transactional Setting,  from the Web Program Pocket MBA Summer 2012 (PLI 2012) (with D. J. Ventry, Jr.)
• Quantitative Model for Measuring Line-Drawing Inequity (American Accounting Association, 2011 Northeast Region Meeting)
• Discussant, The Market for Tax Services After Sarbanes-Oxley by Stanley Voliotis (American Accounting Association, 2011 Northeast Region Meeting)
• Panelist, Check-the-Box Bramblett? Alternative Structures for Capital Gain Step-Up Planning (American Bar Association Section of Taxation and Section of Real Property, Trust & Estate Law, Trust and Estate Division, Sales, Exchanges & Basis Committee Meeting, 2011)
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• Chair, Tax Law Session, Canadian Law and Economics Association Meeting, University of Toronto Faculty of Law, Toronto, Canada (Sept. 2011)
• Quantitative Model for Measuring Line-Drawing Inequity, (Canadian Law and Economics Association Meeting, University of Toronto Faculty of Law, 2011)
• Measuring Inequity Caused by Line Drawing (Midwest Law and Economics Association Meeting, Indiana University Maurer School of Law, 2011)
• Panelist, Section 1031 Developments (American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, May, 2011)
• Panelist, The Green Economy: Can It Blossom Under Section 1031? (American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, May, 2011)
• Panelist, Section 1031 Developments (American Bar Association Section of Taxation, Sales, Exchanges & Basis Committee Meeting, Jan. 2011)
• Series LLCs in Real Estate Transactions, Charleston Tax Council (January 2011)
• Equity, Efficiency, and Electivity in Line-Drawing Analysis (Faculty Workshop, Charleston School of Law, Jan. 2011)
• The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules (with Douglas L. Longhofer), BNA Tax Management Advisory Board Meeting (Dec. 2010)
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• The Inequity Function in Line-Drawing Analysis, 2010 Meeting of the Canadian Law and Economics Association (Oct. 2010)
• Moderator, Like-Kind Exchange Current Developments, American Bar Association Section of Taxation and Section of Real Property, Probate and Trust Law Joint Meeting, Sales, Exchanges & Basis Committee Meeting, Toronto, Canada (Sept. 2010)
• Panelist, How to Select a Section 1031 QI, 28th Annual Advanced Tax Law Course, Texas Bar Association, Dallas, TX (August 2010)
• The Inequity Function in Line-Drawing Analysis, 2010 Annual Meeting, Law and Society Association, Chicago, Illinois (May 2010)
• Residual-Risk Model for Classifying Business Arrangements, Brigham Young University J. Reuben Clark Law School Faculty Presentation, Provo, UT (Jan. 2009)
• Residual-Risk Model for Classifying Tax Entities, Indiana University-Indianapolis School of Law Faculty Presentation, Indianapolis, IN (Oct. 2008)
• Residual-Risk Model for Classifying Tax Entities, Tulane University Law School Faculty Presentation, New Orleans, LA (October 2008)
• Residual-Risk Model for Classifying Tax Entities, University of Utah S. J. Quinney College of Law Faculty Presentation, Salt Lake City, UT (Sept. 2008)
• Moderator, The Other Starker Exchange Issue: Analyzing Exchanges Involving Contract Rights or Options, American Bar Association Section of Taxation Meeting, Sales, Exchanges & Basis Committee, Lake Las Vegas, NV (Jan. 2008)
• The Aggregate-Plus Theory of Partnership Taxation, Midwestern Law and Economics Association Annual Conference, University of Minnesota Law School, Minneapolis, MN (Oct. 2007)

Shorter Works

• ​Dirt Lawyers and Dirty REMICs, 27 Prob. & Prop. 12 (May/June 2013) (with David Reiss)

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• Cleaning Up the Fianancial Crisis of 2008: Prosecutorial Discretion or Prosectutorial Abdicataion?, 92 Crim. L. Rep. 765 (Mar. 20, 2013) (with David J. Reiss)

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• ​Preserving the Conservation Contribution Deduction, 30 J. Tax’n Inv. 23 (Winter 2013) (with Andy M. Wayment)

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• Beneficial Ownership and the REMIC Classification Rules, 28 Tax Mgmt. Real Est. J. 274 (Nov. 7, 2012) (with David J. Reiss)​

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• Sales of Church Real Property to Parishioners, 24 Taxation of Exempts 3 (July/Aug. 2012)​ (with K. David)
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• The Overlap of Tax and Financial Aspects of Real Estate Transactions, 39 Journal of Real Estate Taxation 67 (1st Quarter 2012)
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• Tax-Free Exchanges of Art and Other Collectibles, 29 Journal of Taxation of Investments 3 (Spring 2012)
• From Allocations to Series LLCs: 2011's Partnership Tax Articles, 134 Tax Notes 1433 (Mar. 12, 2012)
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• Three Cheers for Passthrough Taxation, 131 Tax Notes 1353, June 27, 2011
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• The Effect of Like-Kind Property on the Section 704(c) Anti-Mixing Bowl Rules, 27 Tax Management Real Estate Journal​ 131 (2011)
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• Do Serial Exchangers Get the Cash, with Extra Time to Boot, Under New Letter Ruling? 114 Journal of Taxation 153 (2011)
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• Tax Issues for Real Estate Investors Considering a Mortgage Defeasance as Part of a Section 1031 Exchange, 28 Journal of Taxation of Investments 3 (Winter 2011)
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• Allocations Made in Accordance with Partners' Interests in the Partnership, 11 Business Entities 4 (Nov./Dec. 2009)
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• Related Party Like Kind Exchanges: Teruya Brothers and Beyond, 111 Journal of Taxation 324 (Dec. 2009) (with K. Alton & A. Lederman)
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• Financing Reverse Exchanges and Safeguarding Exchange Proceeds, 22 Journal of Taxation and Regulation of Financial Institutions 33 (Sept./Oct. 2008)
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• Like-Kind Exchanges of Personal-Use Residences, 119 Tax Notes 1253 (June 23, 2008) (with A. Hamrick)
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• Limited Liability Companies as Exempt Organizations, 33 Estate and Gifts and Trust Journal 150 (May 8, 2008)
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• Section 1031 Alchemy: Transforming Personal and Tangible Property into Real Property, 34 Real Estate Taxatopm 52 (1st Quarter 2007) (with K. Alton)
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• The Whole Truth About Using Partial Real Estate Transactions in Section 1031 Exchanges, 31 Real Estate Taxation 19 (4th Quarter 2003)
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• From the Ground Up: An In-Depth Analysis of Build-to-Suit and Related Party Exchanges, 44 Tax Management Memorandum 19 (Jan. 27, 2003)
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• Build-to-Suit Ruling Breaks New Ground for Taxpayers Seeking Swap Treatment, 98 Journal of Taxation 22 (Jan. 2003) (with A. Lederman and G. Spear