Publications

Taxation of Short-Term Rental Income
Part 1: Vacation Rental Rules
Vol. XXVI, No. 2 Tax Talk 2 (Winter 2019), accessed here.

What’s a so-called “vacation rental” under the tax code?  How do I show income and expenses on my return?

Airbnb and Short-term Rental Income
TAXPRO Journal 26, Issue 2 (2019)

What’s the difference between a conventional real estate lease, and a short term rental, like Airbnb?   How are they taxed differently?

Handling Crypto Safely
Vol. XXVII, No.1 Tax Talk 2 (Winter 2019), accessed here.

What is cryptocurrency?  How do I show it on my tax return if I’m paid in cryptocurrency, and then convert it to dollars?

Death and Taxes, Part II
TAXPRO Journal 17 (Winter 2016)

After Mom passes, and her long-time residence is sold, how do we handle the tax consequences on the estate tax return?

Death and Taxes: Part I
TAXPRO Journal 29 (Fall 2016)

After Mom passes, and her long-time residence is sold, how do we handle the tax consequences on the income tax return?

Depreciation: General Concepts; Non-ACRS Rules, Tax Management 530, Bureau of National Affairs

Editor from 1998 – 2005 of Tax Management Portfolios on depreciation rules.

Depreciation and Recapture — Sections 1245 and 1250, Tax Management 470,
Bureau of National Affairs

Editor from 1998 – 2005 of Tax Management Portfolios on depreciation rules.

Before Making the Big Split . . . Don’t Forget to Consider the Tax Implications [of Divorce]
WASHINGTON POST, Style Plus, October 21, 1997

Reviewed tax consequences of divorce to suggest ways taxpayers could protect themselves

Maximizing the Benefit of Deducting an Estate’s Debts and Expenses,
23 Estate Planning 264 (1996)

Article compares where debts and expenses may be deducted on Forms 1040, 1041 and 706 to yield the most savings.

Playing the Leasing Numbers Game: a Tenant’s Analysis of Rent, Escalation, and Operating Expense Provisions,
21 Real Estate Law Journal 239 (1993)

The article analyzes provisions in commercial leases governing rent, escalation and operating expense, and suggests clauses the tenant may want to include.

Where in the World Has All the Money Gone? (In Brief),
8 The Real Estate Finance Journal 87 (1992)

Lists global sources of institutional funding for commercial real estate developers.

Commercial Real Estate Lending from Appraisal to Bankruptcy,
20 Real Estate Law Journal 321 (1992)

Discusses all stages of the loan process from “A to B” – appraisal to possible bankruptcy – from a lender’s perspective.

Federal Toxic Waste Law: Assessing and Minimizing Potential Liability,
19 Real Estate Law Journal 322 (1991)

A brief outline of federal statutes and case law regulating the residues of industry that take the form of toxic waste, with suggestions for how to assess and minimize liability.

Presentations

Unhappy Together:  Avoiding Joint Tax Liability by Claiming Duress, or Innocent and Injured Spouse Relief, Webinar, November 19, 2019
Institute of Divorce Financial Analysts

Investing in the Gig Economy, Presentation, November 18, 2019
National Association Personal Financial Planners, DC Metro Study Group

Maryland Audits, Webinar, May 2019
Maryland Volunteer Lawyers Service

Audits of Individuals and Small Business, Webinar, September 2018
Maryland Volunteer Lawyers Service

Tax Cuts and Jobs Seminar, Panelist, April 2018
Olney Chamber of Commerce

Annual Tax Update, Panelist, November 2017
National Association of Tax Professionals, MD/DC/DE Chapter

D.C. Bar’s First Annual Highlights of Commercial Real Estate Law, Moderator, Co-Organizer, 1991
Event appeared in successor form as the DC Bar’s 24th Annual Real Estate Update in May 2015

Estate Planning . . . and What Happens If You Don’t, Presentation, June 2018
National Association Personal Financial Planners, Baltimore Study Group

Land Use and School Safety Forums, Moderator
Mid-County Citizens Advisory Board, Member and Chair