Deborah A. Geier

Cleveland State University, Cleveland-Marshall College of Law

Professor of Law

2121 Euclid Avenue, LB 138

Cleveland, OH 44115-2214

United States

http://facultyprofile.csuohio.edu/csufacultyprofile/detail.cfm?FacultyID=D_GEIER

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 38,054

SSRN RANKINGS

Top 38,054

in Total Papers Downloads

1,618

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Scholarly Papers (18)

1.

U.S. Federal Income Taxation of Individuals

CALI eLangdell Press, Forthcoming, Cleveland-Marshall Legal Studies Paper No. 15-281
Number of pages: 805 Posted: 20 Nov 2014
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 384 (99,093)

Abstract:

Loading...

Federal income taxation, textbook, taxation of the individual

2.

The Myth of the Matching Principle as a Tax Value

American Journal of Tax Policy, Vol. 15, No. 17, 1998, Cleveland-Marshall Legal Studies Paper No. 1333807
Number of pages: 150 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 184 (208,663)

Abstract:

Loading...

matching principle, financial accounting, tax accounting, income taxation, consumption taxation

3.

The Taxation of Income Available for Discretionary Use

Virginia Tax Review, Vol. 25, p. 765, April 2006, Cleveland-Marshall Legal Studies Paper No. 05-107
Number of pages: 70 Posted: 12 Apr 2006
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 177 (215,754)
Citation 2

Abstract:

Loading...

income tax, tax policy, tax reform, consumption tax, discretionary income

4.

Murphy and the Evolution of Basis

Tax Notes, Vol. 113, p. 576, November 6, 2006, Cleveland-Marshall Legal Studies Paper No. 06-131
Number of pages: 8 Posted: 07 Nov 2006
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 130 (277,414)

Abstract:

Loading...

Murphy, 104(a)(2), basis, capital, Sixteenth Amendment

5.

Tufts and the Evolution of Debt-Discharge Theory

Florida Tax Review, Vol. 1, p. 115, 1992, Cleveland-Marshall Legal Studies Paper No. 1333818
Number of pages: 76 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 84 (372,280)

Abstract:

Loading...

debt-discharge income, COD income, Tufts, recourse debt, nonrecourse debt

6.

Interpreting Tax Legislation: The Role of Purpose

Florida Tax Review, Vol. 2, p. 492, 2005, Cleveland-Marshall Legal Studies Paper No. 1333861
Number of pages: 28 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 68 (419,346)

Abstract:

Loading...

income taxation, statutory interpretation

7.

Advance Trade Discounts: A Reprise

Tax Notes, Vol. 117, December 17, 2007, Cleveland-Marshall Legal Studies Paper No. 07-152
Number of pages: 9 Posted: 14 Dec 2007
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 65 (429,316)

Abstract:

Loading...

taxation of advance trade discounts, taxation of loan proceeds

8.

The Housing Decline: The Extent of the Problem and Potential Remedies, Senate Finance Committee, Invited Testimony, December 2007

Cleveland-Marshall Legal Studies Paper No. 1333896
Number of pages: 10 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 59 (450,447)
Citation 1

Abstract:

Loading...

debt-discharge income, COD income, home foreclosure

9.

Some Thoughts on the Incidence of Foreign Taxes

Tax Notes, Vol. 87, p. 541, 2000, Cleveland-Marshall Legal Studies Paper No. 1333851
Number of pages: 12 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 59 (450,447)

Abstract:

Loading...

income taxation, international taxation, foreign tax credit, Compaq Computer

10.

Simon Says: A Liddle Night Music with Those Depreciation Deductions, Please

Tax Notes, Vol. 69, p. 617, 1995, Cleveland-Marshall Legal Studies Paper No. 1333809
Number of pages: 27 Posted: 28 Jan 2009
Joseph M. Dodge and Deborah A. Geier
Florida State University - College of Law and Cleveland State University, Cleveland-Marshall College of Law
Downloads 58 (454,144)

Abstract:

Loading...

depreciation, antiques, musical instruments, income taxation, consumption taxation

11.

The Payroll Tax Liabilities of Low- and Middle-Income Taxpayers

Tax Notes, Vol. 106, p. 711, 2005, Cleveland-Marshall Legal Studies Paper No. 1336688
Number of pages: 8 Posted: 02 Feb 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 56 (461,658)

Abstract:

Loading...

payroll tax, social security tax, medicare tax, income inequality, wage inequality

12.

Simplifying and Rationalizing the Federal Income Tax Law Applicable to Transfers in Divorce

Tax Lawyer, Vol. 55, p. 363, 2002, Cleveland-Marshall Legal Studies Paper No. 1333806
Number of pages: 118 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 54 (469,249)

Abstract:

Loading...

income taxation, divorce, tax simplification

13.

Incremental Versus Fundamental Tax Reform and the Top 1 Percent

Southern Methodist University Law Review, Vol. 56, No. 1, March 2003
Number of pages: 72 Posted: 06 Feb 2003
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 54 (469,249)

Abstract:

Loading...

Consumption tax, income tax, top one percent, wealth concentration

14.

Commentary: Textualism and Tax Cases

Temple Law Review, Vol. 66, p. 445, 1993, Cleveland-Marshall Legal Studies Paper No. 1333815
Number of pages: 45 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 42 (520,651)

Abstract:

Loading...

income taxation, statutory interpretation, textualism

15.

Point & Counterpoint: Should the Home Mortgage Interest Tax Benefit Be Reduced?

American Bar Association – Section of Taxation News Quarterly, Vol. 25, No. 2, Winter 2006, Buffalo Legal Studies Research Paper No. 2012-018
Number of pages: 5 Posted: 08 Sep 2011
Stuart Lazar and Deborah A. Geier
SUNY Buffalo Law School and Cleveland State University, Cleveland-Marshall College of Law
Downloads 40 (530,183)

Abstract:

Loading...

mortgage, mortgage interest, interest deduction, Section 162(h)

16.

Integrating the Tax Burdens of the Federal Income and Payroll Taxes on Labor Income

Virginia Tax Review, Vol. 22, No. 1, 2002, Cleveland-Marshall Legal Studies Paper No. 1333794
Number of pages: 65 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 39 (535,072)

Abstract:

Loading...

income taxation, labor income, payroll taxes

17.

The Tax Court, Article III, and the Proposal Advanced by the Federal Courts Study Committee: A Study in Applied Constitutional Theory

Cornell Law Review, Vol. 76, p. 985, 1991, Cleveland-Marshall Legal Studies Paper No. 1333819
Number of pages: 49 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 38 (540,122)

Abstract:

Loading...

Tax Court, Article III, Federal Courts Study Committee

18.

Power and Presumptions; Rules and Rhetoric; Institutions and Indian Law

Brigham Young University Law Review, p. 451, 1994, Cleveland-Marshall Legal Studies Paper No. 1333863
Number of pages: 47 Posted: 29 Jan 2009
Deborah A. Geier
Cleveland State University, Cleveland-Marshall College of Law
Downloads 27 (601,671)

Abstract:

Loading...

indian law, presumptions