David C. Johnson Publications | School of Law | SIU

Southern Illinois University

David C. Johnson Publications | School of Law | SIU

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David C. Johnson Publications

CHAPTER

"Landlord and Tenant," in 19 Encyclopedia of Georgia Law127-320 (1971).

ARTICLES

"Federal Estate, Gift, and Generation-Skipping Transfer Taxation: A Review of the Arguments for Repeal and a Proposal for Simplification." 25 Southern Illinois University Law Journal 135-161 (2000). [reprinted in 52 Monthly Digest of Tax Articles 33-48 (February 2002).]

"The 1997 Federal Estate, Gift and Trust Tax Changes." 22Southern Illinois University Law Journal 27-70 (1997).

"Qualified Terminable Interest Property: Discussion of the Alternate Bequest Approach in Clayton v. Commissioner." 18Southern Illinois University Law Journal 159-193 (1993). [reprinted in 45 Monthly Digest of Tax Articles 35-52 (January 1995).]

"Revaluation of Lifetime Gifts in the Federal Estate Tax Computation." 15 Southern Illinois University Law Journal 1-25 (1990).

"Discounting and Compounding--Calculation of the Present Value of an Annuity and the Income Inclusion Amount--Charitable Gift Annuities." 12 Southern Illinois University Law Journal 153-189 (1987).

"Discounting and Compounding--Calculation of the Present Value of an Annuity, Life Estate, Remainder, or Reversionary Interest Dependent Upon Two Life Contingencies." 11Southern Illinois University Law Journal 1179-1203 (1987).

"Discounting and Compounding with the Addition of Single Life Contingencies--Calculation of the Present Value of an Annuity, Life Estate, Term for Years, Remainder, or Reversion Involving One Life." 11 Southern Illinois University Law Journal 315-354 (1987).

"Discounting and Compounding--Calculation of the Present Value of an Annuity, Term for Years, Remainder, or Reversion Dependent on a Term Certain." 1986 Southern Illinois University Law Journal 87-120 (1986).

"Cumulation of Lifetime Gifts in the Federal Estate Tax Computation." 1984 Southern Illinois University Law Journal283-327 (1984).

"Deferred Charitable Giving--Retained Life Interest in Personal Residence or Farm--Impact of Change in Valuation Tables." 1983 Southern Illinois University Law Journal 603-621 (1983).

"A Proposed Tuition Tax Credit for the Elderly." Educational Gerontology (Spring 1982) (with Joe Teaff).

"The 1981 Federal Estate and Gift Tax Changes in the Context of the One Million Dollar Estate." 1981 Southern Illinois University Law Journal 225-260 (1981).

"The Federal Estate and Gift Tax Changes of 1978." 1979Southern Illinois University Law Journal 37-72 (1979).

"The Effect of the 1976 Federal Estate and Gift Tax Changes on Estate Planning Objectives." 1977 Southern Illinois University Law Journal 299-337 (1977).

"Preparing the Estate Tax Return Under the 1975 Oklahoma Estate Tax Law." 46 Quarterly Supplement to the Oklahoma Bar Journal 121-123 (1975).

"State Taxation of Indians: Impact of the 1973 Supreme Court Decisions." 2 American Indian Law Review 1-27 (1974).

"Provisions of the Tax Policy Review Bill of 1972 Affecting Individual Taxpayers." 49 North Dakota Law Review 439-497 (1973).

BOOK REVIEWS

Federal Wealth Transfer Taxation, 1978 Southern Illinois University Law Journal 470-475 (1978). [reprinted by Foundation Press]

Taxing Those They Found Here, 2 American Indian Law Review 153-156 (1974).