Friday, December 7, 2007
Results in the 2007 Tannenwald Writing Competition, sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and the American College of Tax Counsel:
Fifty students representing law schools throughout the country participated. ... In addition to the first, second and third-place cash prize winners, two additional papers were selected for special “Honorable Mention” recognition. The winning papers are:
First Prize ($3,500): James Bamberg (Florida): A Different Point of Venue: The Plainer Meaning of Internal Revenue Code Section 7482(b). Faculty Sponsor: Kristin Gutting.
Second Prize ($2,500): David Kamin (NYU): What’s a Progressive Tax Change? Unmasking Hidden Value of Distributional Debates. Faculty Sponsor: Lily Batchelder.
Third Prize ($1,500): Joshua R. Mourning (Washington University): A Tax Policy Analysis of Congress’s Labyrinthine Stock Option Tax Scheme. Faculty Sponsor: Cheryl D. Block.
- Lora Cicconi (UCLA): Blaming § 162(m) for the Backdating Scandal: Legitimate Concerns or Scapegoating? Faculty Sponsor: Steve Bank.
- Michelle Christenson (NYU): Optimal Property Taxation: An Endowment Tax on Land Value. Faculty Sponsor: Lily Batchelder.