"NFIB v. Sibelius and the Individual Mandate: Thoughts on the Tax/Regulation Distinction" Logue, Kyle D. Tax Law Michigan Business & Entrepreneurial Law Review Journal Article Published 2016 "Delegating Tax" Hines Jr., James R. Logue, Kyle D. Tax Law Michigan Law Review Journal Article Published 2015 "Narrowing the Tax Gap Through Presumptive Taxation" Logue, Kyle D. Tax Law Columbia Journal of Tax Law Journal Article Published 2011 "Of Coase, Calabresi, and Optimal Tax Liability" Logue, Kyle D. Tax Law Tax Law. Review Journal Article Published 2010