@book{sawyers_gill_2020, place={Mason}, title={Federal tax research}, publisher={South-Western}, author={Sawyers, Roby and Gill, Steven}, year={2020} } @book{sawyers_raabe_whittenburg_gill_2015, title={Federal tax research (10th ed.)}, ISBN={9781285439396}, publisher={Stamford, CT: Cengage Learning}, author={Sawyers, R. B. and Raabe, W. A. and Whittenburg, G. E. and Gill, S. L.}, year={2015} } @misc{chumney_baumer_sawyers_2009, title={Patents Gone Wild: An Ethical Examination and Legal Analysis of Tax-Related and Tax Strategy Patents}, volume={46}, ISSN={["1744-1714"]}, DOI={10.1111/j.1744-1714.2009.01081.x}, abstractNote={American Business Law JournalVolume 46, Issue 3 p. 343-406 Patents Gone Wild: An Ethical Examination and Legal Analysis of Tax-Related and Tax Strategy Patents Wade M. Chumney, Wade M. Chumney University of Virginia School of Law aCecil B. Day Assistant Professor of Business Ethics and Law, Georgia Institute of Technology; B.A., Davidson College; M.S. (Information Systems), Dakota State University; J.D., University of Virginia School of Law. An earlier version of this article was awarded the Holmes-Cardozo Award for Outstanding Submitted Conference Paper and the Distinguished Proceedings Paper Award at the 2008 Annual Conference of the Academy of Legal Studies in Business.Search for more papers by this authorDavid L. Baumer, David L. Baumer University of Virginia bProfessor of Law and Technology, North Carolina State University; B.A., Ohio State University; J.D., University of Miami in Florida; Ph.D. (Economics), University of Virginia.Search for more papers by this authorRoby B. Sawyers, Roby B. Sawyers Arizona State University cProfessor of Accounting, North Carolina State University; B.S.B.A., University of North Carolina at Chapel Hill; M.Acc., University of South Florida; Ph.D. Arizona State University.Search for more papers by this author Wade M. Chumney, Wade M. Chumney University of Virginia School of Law aCecil B. Day Assistant Professor of Business Ethics and Law, Georgia Institute of Technology; B.A., Davidson College; M.S. (Information Systems), Dakota State University; J.D., University of Virginia School of Law. An earlier version of this article was awarded the Holmes-Cardozo Award for Outstanding Submitted Conference Paper and the Distinguished Proceedings Paper Award at the 2008 Annual Conference of the Academy of Legal Studies in Business.Search for more papers by this authorDavid L. Baumer, David L. Baumer University of Virginia bProfessor of Law and Technology, North Carolina State University; B.A., Ohio State University; J.D., University of Miami in Florida; Ph.D. (Economics), University of Virginia.Search for more papers by this authorRoby B. Sawyers, Roby B. Sawyers Arizona State University cProfessor of Accounting, North Carolina State University; B.S.B.A., University of North Carolina at Chapel Hill; M.Acc., University of South Florida; Ph.D. Arizona State University.Search for more papers by this author First published: 17 September 2009 https://doi.org/10.1111/j.1744-1714.2009.01081.xCitations: 5 Read the full textAboutPDF ToolsExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Citing Literature Volume46, Issue3Fall 2009Pages 343-406 RelatedInformation}, number={3}, journal={AMERICAN BUSINESS LAW JOURNAL}, author={Chumney, Wade M. and Baumer, David L. and Sawyers, Roby B.}, year={2009}, pages={343–406} } @book{jackson_sawyers_2003, title={Managerial accounting: A focus on decision making (2nd ed.)}, ISBN={0324183429}, publisher={Australia; Mason, Ohio : Thomson/South-Western}, author={Jackson, S. and Sawyers, R.}, year={2003} } @article{sawyers_2001, title={Restructuring estate and gift taxes}, volume={54}, ISSN={["0028-0283"]}, DOI={10.17310/ntj.2001.3.12}, abstractNote={Most observers agree that restructuring the current transfer tax system (encompassing the estate, gift and generation skipping transfer taxes) is warranted and appropriate. However, the debate in Congress and the press centers on exactly how the system should be changed. In this paper, I analyze and compare outright repeal of the transfer tax to two alternatives—significant modifications of the current transfer tax system and a tax on appreciation at death—and conclude that a combination of an increased exclusion amount, reduced tax rates, broad tax payment deferral relief for all estates, and modifications to the generation skipping transfer tax would satisfy many of the critics of the current system.}, number={3}, journal={NATIONAL TAX JOURNAL}, author={Sawyers, RB}, year={2001}, month={Sep}, pages={579–612} } @article{sawyers_beasley_1998, title={The impact of state taxation on the investment portfolio of banks}, number={suppl.}, journal={Journal of the American Taxation Association}, author={Sawyers, R. B. and Beasley, M. S.}, year={1998}, pages={1–14} }