Background
Goldberg, Daniel S. was born on February 26, 1947 in New York, New York, United States.
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Daniel S. Goldberg
Edit ProfileEducation
University of Rochester (Bachelor of Arts, with high honors, 1968). Harvard University (Juris Doctor, cum laude, 1971).
Career
Worked at Tucker, Flyer & Lewis, A Professional Corporation (Washington, DC) specializing in Taxation Law. Admitted to the bar, 1972, New York. 1973, District of Columbia and United States.
Tax Court; 1984, Maryland. Phi Beta Kappa. Member, Editorial Board, Harvard Law Review, 1970-1971. Author: "The Tax Treatment of Limited Liability Companies: Law in Search of Policy," 50 Bus.
Law 995 (1995); "Tax Subsidies: One Time vs. Periodic - An Economic Analysis of the Tax Policy Alternatives," 49 Tax Law Review 305 (1994). "The Kingdom of Pal: A Parable of Tax Shelters and the Passive Activity Loss Rules," 51 Tax Notes 225 (April 15, 1991).
"Recent Approaches to the Trade or Business Requirement of Section 174: Unauthorized Snow Removal," Virginia Tax Review 861 (1989). "The Passive Activity Loss Rules: Planning Considerations, Techniques, and a Foray Into Never-Never Land," 15 Journal of Real Estate Taxation 3 (Fall 1987). "Tax Planning for Interest after TRA 1984: Unstated Interest and Original Issue Discount," 43rd Annual N.Y.U. Institute on Federal Taxation, Chapter 23 (1985).
"Interest Elements in Tax Planning," N.Y.U. Tax Institute: 1983 Conference on Tax Planning for the Individual 129. " Fair Market Value in the Tax Law: Replacement Value or Liquidation Value," 60 Texas Law Review 833 (1982) (Reviewed in 32 Law Review Digest No. 6 at p. 11 (November-December 1983).
"Open Transaction Treatment for Deferred Payment Sales After the Installment Sales Act of 1980," 34 Tax Lawyer 605 (1981). "Lifetime Gifts: A Quantitative Approach," The Tax Advisor, February, 1980 (Reprinted for course materials for The National Tax Education Program sponsored by the AIPCA and the University of Michigan, and for the internal continuing education program of Peat, Marwick, Mitchell & Company, Certified Public Accountants). "Lifetime Gifts in 1976: Planning and Strategy," The Tax Advisory, December, 1976.
Books: Federal Revenue Rulings on Corporate Acquisitions, Mergers, Divisions and Formations (editor), published by National Law Publishing Corporation (1982). Professor, University of Maryland School of Law, 1978. Professor in Residence, Internal Revenue Service, 1982-1983.
Member: American Bar Association (Member, Taxation Section).
Membership
Member, Editorial Board, Harvard Law Review, 1970-1971.
