A Critical Analysis of Universality and Kirchhoff's Law: A Return to   Stewart's Law of Thermal Emission
  It has been advanced, on experimental (P.-M. Robitaille, IEEE Trans. Plasma Sci. 2003, v. 31(6), 1263-1267) and theoretical (P.M. Robitaille, Progr. Phys. 2006, v.2, 22-23) grounds, that blackbody radiation is not universal and remains closely linked to the emission of graphite and soot. In order to strengthen such claims, a conceptual analysis of the proofs for universality is presented. This treatment reveals that Gustav Robert Kirchhoff has not properly considered the combined effects of absorption, reflection, and the directional nature of emission in real materials. In one instance, this leads to an unintended movement away from thermal equilibrium within cavities. Using equilibrium arguments, it is demonstrated that the radiation within perfectly reflecting or arbitrary cavities does not necessarily correspond to that emitted by a blackbody. 
Pierre-Marie Robitaille