I think that she is an expert or emerging expert on intellectual property and very good with the UCC too. That's why I was surprised to see that her knowledge also extends to tax law. The article does sound interesting:
While tax principles exist for ... traditional intellectual property and intangible rights, specific tax rules do not exist for new intellectual property rights, such as domain names, that are emerging with the arrival of global electronic commerce transactions on the Internet. This article explores the proper tax treatment of domain name registration and acquisition costs.
Head over to the TaxProf Blog for the link to read if you wish.
