My research interests tend to rest with items that I consider "cutting edge" or
"hot topics." As a result my research interests do not necessarily lie in one particular static
area. In recent years I have done much research in the area of environmental cleanup
costs. The tax treatment of the costs either incurred or required (by the E.P.A. or other
governmental agencies) to be incurred has a great impact on the federal revenue. If the costs
are currently deductible the tax collection authorities tend to experience a tremendous
reduction in revenue. As a result the treatment has been mixed (i.e., capitalize and
depreciate or expense in certain cases). The IRS is supposed to issue more guidance later
this year regarding how and when to expense these costs.
Another area of recent research has been the treatment of damage awards. This
has been a very good area of the law to research. In the middle of our stream of research
the law was changed in August, 1996. Damage awards span such areas as various types
of discrimination (e.g., age, sex, race, etc.), civil wrongdoing, libel, slander, and wrongful
death, just to name a few. The law has been simplified somewhat but many cases will be
around for many years that must rely on the old law.
One final area of research I will mention is the area of multimedia applications in
federal tax research. This area primarily has dealt with CD-ROM and its effects on the
archieving and research of tax related information.
I have published in many referred journals, to wit: