| Due Process Implications Related to State Notice and Economic Nexus Laws ES Smith The Tax Lawyer 70 (4), 833-868, 2017 | 11 | 2017 |
| The effects of individual values on willingness to pay and fairness perceptions of use tax on internet purchases L Zhang, E Smith, A Gouldman Advances in Taxation 27, 197-221, 2020 | 8 | 2020 |
| Exploiting the Charitable Contribution Deduction's Hypersalience ES Smith Utah L. Rev., 419, 2020 | 7 | 2020 |
| The PACT Act as Indicium of the Due Process Validity of the Marketplace Fairness Act E Smith Florida Tax Review 19 (1), 1-78, 2016 | 5 | 2016 |
| A Historical Review and Prospective Modern-Day Assessment of the Non-Itemizer Charitable Contribution Deduction ES Smith The ATA Journal of Legal Tax Research 14 (1), 20-42, 2016 | 4 | 2016 |
| The Creation of a Groundless Exception to the Dormant Commerce Clause: An Expansion on the Dissenting Opinion in Department of Rev. v. Davis E Smith Journal of Accounting, Ethics & Public Policy 11 (3), 341-379, 2010 | 2 | 2010 |
| A Requiem for the Physical Presence Rule: Deconstructing and Refuting South Dakota v. Wayfair, Inc. ES Smith Tax Lawyer 76 (1), 2022 | 1 | 2022 |
| An Analysis of the Medical Expense Deduction Post-O’Donnabhain E Smith, R Pace The ATA Journal of Legal Tax Research 10 (1), 43-61, 2012 | 1 | 2012 |
| A Deduction Properly Extinguished? The Live-Burn Donation: A Proposed Sequence of Analysis and Policy Evaluation E Smith Virginia Tax Review 33, 459-496, 2014 | | 2014 |
| Distinguishing the ‘Live-Burn’ and ‘Deconstruction’ Donations E Smith Practical Tax Strategies, 171-176, 2014 | | 2014 |
| Subpart F Inclusions under Code Sec. 951 Are Not Qualified Dividends E Smith Taxes--The Tax Magazine, 35-40, 2014 | | 2014 |
| Are Supplemental Unemployment Benefits Subject to FICA? E Smith The Journal of Taxation 19 (5), 225-235, 2013 | | 2013 |
| Deductible Cosmetic Surgery and the Treatment of Transgenderism: An Analysis of the Medical Expense Deduction Post-O’Donnabhain E Smith, RH Pace 2012 American Taxation Association Midyear Meeting: JLTR Conference, 2012 | | 2012 |
| Treasury Regulations Entitled to Greater Deference Under Chevron ES Smith The CPA Journal 82 (2), 46, 2012 | | 2012 |
| Supreme Court Clarifies Itself: Department of Treasury is Entitled to Chevron Deference E Smith The CPA Journal, 46-47, 2012 | | 2012 |
| Student or Employee?—The Status of Medical Residents in Relation to FICA Taxes E Smith Mountain Plains Journal of Business and Economics 12, 1-26, 2011 | | 2011 |
| Seventh Circuit Does not Hear ‘Audible Silence’—Innocent Spouses Must Comply with Two-Year Deadline E Smith The CPA Journal, 48-49, 2010 | | 2010 |
| Meeting their Professional Obligations?—A Comparison of the Professional Obligations of Enron’s Attorneys and Accountants E Smith Ethics and Critical Thinking Journal 2010 (3), 35-62, 2010 | | 2010 |
| STATE AND LOCAL TAX ES SMITH Tax Lawyer 76 (1), 183, 0 | | |
