Professor Delaney's Publications

Articles

Recent Developments in Federal Income Taxation: The Year 2021, 75 Tax Lawyer 681 (2022).  Co-authored with Bruce A. McGovern and Cassady V. Brewer.

Recent Developments in Federal Income Taxation: The Year 2020, 74 Tax Lawyer 691 (2021). Co-authored with Bruce A. McGovern and Cassady V. Brewer.  

Recent Developments in Federal Income Taxation: The Year 2019, 73 Tax Lawyer 501 (2020). Co-authored with Bruce A. McGovern and Cassady V. Brewer. On March 25, 2020, this article had been downloaded 81 times and listed as SSRN’s Top Ten download list under numerous topic areas.  Westlaw

Split Interest Valuation: The Devil is in the Detail, 37 Capital University Law Review 929 (2009). Lexis ǀ Westlaw 

Estate Taxation of Redemption Agreements: The Treasury Loses "Control", 84 Denver University Law Review 491 (2006). Hein Online ǀ Lexis ǀ Westlaw 

Where Ethics Merge with Substantive Law - An Analysis of Tax Motivated Transactions, 38 Indiana Law Review 295 (2005). Hein Online ǀ Lexis ǀ Westlaw

Federal Estate & Gift Tax, LexisNexis Q & A Series (2009) (with Prof. Elaine Hightower-Gagliardi).

Farming Losses, The LexisNexis Federal Tax Library, LexisNexis (2007).

Books & Book Chapters

Planning for Large Estates, Mathew Bender Elite Products, treatise for attorneys working with large estates. Co-authored with Prof. Elaine Hightower-Gagliardi and Mr. James Walker. Responsible for updating and writing individual chapters. Most recent update, Fall 2021.

Federal Estate & Gift Tax, Book, Carolina Press Q&A Series 2009/2012/2019.  Third Edition released for publication fall 2019. Co-authorship with Prof. Elaine Hightower-Gagliardi, University of Montana School of Law.  

Federal Income Tax, Book, Carolina Press Q&A Series 2018.  Second edition released for publication in the fall of 2018.

Wyoming Sales & Use Taxes, Chapter, American Bar Association Desk Book on Sales & Use Taxes (2011).