Brant J. Hellwig

Associate Professor of Law

Contact Information Room 419 USC School of Law 701 Main Street Columbia, South Carolina 29208 v 803-777-7229 f 803-777-2368 hellwig@law.sc.edu

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Scholarship

Major Publications

Questioning the Wisdom of Patent Protection for Tax Planning, 26 Va. Tax Rev. 1005 (2007).

The Supreme Court's Casual Use of the Assignment of Income Doctrine, 2006 U. Ill. L. Rev. (2006).
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Taxing the Promise to Pay, 89 Minn. L. Rev. 1092 (2005) (with Gregg D. Polsky).
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[reprinted in the Journal of Deferred Compensation (Summer 2006)]

Litigation Expenses and the Alternative Minimum Tax, 6 Fla. Tax Rev. 899 (2004) (with Gregg D. Polsky).

Revisiting Byrum, 23 Va. Tax Rev. 275 (2003). [In connection with this article, the author received the University of South Carolina School of Law annual award for Outstanding Faculty Publication.]
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Estate Tax Exposure of Family Limited Partnerships Under Section 2036, 38 Real Prop. Prop. & Tr. J. 169 (2003) (solicited article).
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Additional Academic Publications

Nonqualified Deferred Compensation and the Pre-Statutory Limits on Deferral, book chapter in Federal Income Taxation of Retirement Plans (Alvin D. Lurie, ed.) (forthcoming 2008).

The Employment Tax Challenge to the Check the Box Regulations, 111 Tax Notes 1039 (May 29, 2006) (with Gregg D. Polsky)

Evaluating the Estate Tax Exposure of the SCTC Trust Termination Provisions, in The South Carolina Trust Code (James C. Hardin, III and S. Alan Medlin eds., 2006)

Choice of Business Entity: Weighing the LLC Against the Alternatives, in South Carolina Corporate Practice Manual (2d ed. 2005)

Kimbell v. United States: The Rise and Apparent Fall of the Section 2036 Argument Against FLPs, 104 Tax Notes 517 (Aug. 2, 2004)
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Brief as Amici Curiae filed with the United States Supreme Court in Commissioner v. Banks and Commissioner v. Banaitis (June 11, 2004) (with Gregg D. Polsky)

Kimbell: Is the Party Over for Family Limited Partnerships?, 98 Tax Notes 1871 (Mar. 24, 2003)
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Additional Thoughts on the Biehl Decision, 98 Tax Notes 1417 (Mar. 3, 2003)

Davenport’s Capitalization Argument Fails to Convince, 98 Tax Notes 433 (Letter to Editor, Jan. 20, 2003)

Tax Treatment of Legal Fees: The Debate Continues, 97 Tax Notes 1235 (Letter to Editor, Dec. 2, 2002)

Judicial Activism Is Not the Solution to the Attorney’s Fee Problem, 97 Tax Notes 693 (Nov. 4, 2002)
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Estate of Strangi, Section 2036, and the Continuing Relevance of Byrum, 96 Tax Notes 1259 (Aug. 26, 2002)
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