William A. Drennan's Publications | School of Law | SIU

Southern Illinois University



William A. Drennan's Publications


"Big-Money Burials and the Laws Promoting Them" [in progress] 

"Joking, Exaggerating or Contracting" 88 Tennessee Law Review, Issue #3 [forthcoming in 2021] 

"Contracts of the Dead and Boilerplate" 69 Case Western Law Review 603-635 (2019) 

"Contracts of the Dead: When Should They Haunt the Living?" 49 New Mexico Law Review 1-34 (2019) (lead article) 

"Conspicuous Philanthropy: Reconciling Contract and Tax Law" 66 American University Law Review 1323-1382 (2017) 

"Charitable Naming Rights Transactions: Gifts or Contracts?" 2016 Michigan State Law Review, 1267-1355 (2016) 

"Contracts of Confusion: Charitable Pledges" 120 Penn State Law Review 477-535 (2015) 

"Promoting Health with Sports: When Should Nonprofits Qualify for Tax Benefits?" 68 Southern Methodist University (“SMU”) Law Review 469-504 (2015) 

"Should Organizations Promoting Dangerous Sports Enjoy Maximum Tax Benefits?" 51 San Diego L. Rev. 509-552 (2014) 

"Taxing Commercial Sponsorship of College Athletics:  A Balanced Proposal" 73 Ohio State Law Journal 1353-1388 (2012) 

"Where Generosity and Pride Abide: Charitable Naming Rights" 80 Univ. of Cincinnati Law Review, 45-96 (2011) 

"Surnamed Charitable Trusts: Immortality at Taxpayer Expense" 61 Alabama Law Review 225-272 (2010) 

"Strict Liability and Tax Penalties" 62 Oklahoma Law Review 1-54 (2009) 

"The Pirates Will Party On!  The Nonqualified Deferred Compensation Rules Will Not Prevent CEOs from Acting Like Plundering Pirates and Should Be Scuttled!" 33 Vermont Law Review 1-41 (2009) 

"Einstein’s Theory of Taxation Explains the Nonqualified Deferred Compensation Rules" 40 University of Toledo Law Review 53-103 (2008) 

"The Patent Office is Promoting Shocking New Tax Loopholes – Should the Empire Strike Back?" 60 Oklahoma Law Review 491-546 (2007) (a condensed version was published in The Monthly Digest of Tax Articles, Sept. 2008) 

"The Patented Loophole:  How Should Congress Respond to This Judicial Invention?" 59 Florida Law Review 229-331 (2007). 

"Enron Inspired Nonqualified Deferred Compensation Rules:  “If You Don’t Know Where You’re Going, You Might Not Get There,” 73 Tennessee Law Review 415-511 (2007) 

"Charitable Donations of Intellectual Property: The Case for a Fair Market Value Tax Deduction" 2004 Utah Law Review 1045-1153 (2004) 

"Wills, Trusts, Schadenfreude, and the Wild, Wacky Right of Publicity: Exploring the Enforceability of Dead-Hand Restrictions" 58 Arkansas Law Review 43-157 (2005) 

"Changing Invention Economics by Encouraging Corporate Inventors to Sell Patents" 58 University of Miami Law Review 1045-1160 (2004) 

"A Method of Analysis for the Unlikely Asked to Perform the Amazing:  Determining “Patentability” Under IRC Section 1235 Without a Patent Application" 22 Virginia Tax Review 443-554 (2003) 

"It Does Not Compute: Copyright Restriction on Tax Deduction for Developer’s Donation of Software" 5 Florida Tax Review 547-621 (2002)

Note, Bob Jones University v. United States: For Whom Will the Bell Toll? 29 St. Louis Univ. L.J. 561 (1985).


"Hire the Funeral Clowns, Blast My Ashes Into Orbit, and Deduct it All!" [in progress]

"Can Boilerplate Raise Contracts of the Dead from the Grave, Probate & Property" (a publication of the Real Property, Estate & Trust Law Section of the American Bar Association, January/February 2019

"Burying Contracts of the Dead, Probate & Property" (a publication of the Real Property, Estate & Trust Law Section of the American Bar Association) (March/April 2019)

Bureau of National Affairs (“BNA”), Tax Management Portfolio #618 Tax Planning Patents (2010) (co-author)

Bureau of National Affairs (“BNA”), Tax Management Portfolio #808-4th, #808-3rd & #808-2nd, Estate Planning for the Corporate Executive (2018, 2009 & 2001) (co-author)

"Probate & Property Turns 25: A Look Back on a Quarter-Century of Death & Dirt" 26 Probate & Property, 10 (Jan/Feb 2012) the magazine of the American Bar Association’s Real Property, Estate & Trust Law Section) (co-author)

"Non-Qualified Deferred Compensation After Section 409A:  How to Comply?", 34 Estate Planning 3-17 (Nov. 2007) (co-author)

"Split-Dollar and IRS Notice 2001-10: Guidance to Limbo", 26 Estates, Gifts and Trusts Journal (BNA), 159 (July-August, 2001) (co-author)

"Use of Life Insurance in Nonqualified Deferred Compensation Planning", 29 Estate Planning 3 (2002) (a Warren, Gorham & Lamont publication, division of RIA) (co-author)

"Exchanging Life Insurance Under Section 1035", ALI-ABA Estate Planning Course Materials Journal, Vol. 2, No. 1, 1996 (co-author)

"Taxation and Funding of Non-Qualified Deferred Compensation", 1998 (316 page book) (published by the American Bar Association, Real Property, Estate and Trust Law Section) (co-author).