Wednesday, March 7, 2018
Tuesday, March 6, 2018
Lisa Philipps (Osgoode Hall) presents Gendering the Analysis of Tax Expenditures: Bridging Two Solitudes in Canadian Fiscal Policy at NYU today as part of its Tax Policy Colloquium Series hosted by Lily Batchelder and Daniel Shaviro:
Terry Smith, Distinguished Research Professor Facing Termination For Bullying Other Faculty Of Color, Sues DePaul For Discrimination
Following up on this morning's post, 60 Tax Profs File Amicus Brief Urging Supreme Court To Overrule Quill v. North Dakota:
Edward Zelinsky (Cardozo), The Political Process Case to Overturn Quill v. South Dakota:
Adam B. Thimmesch (Nebraska), A Unifying Approach to Nexus Under the Dormant Commerce Clause, 116 Mich. L. Rev. Online ___ (2018):
Sixty tax law professors and economists filed an amicus brief at the Supreme Court Monday urging the Justices to overrule the Dormant Commerce Clause holding of Quill Corp. v. North Dakota, 504 U.S. 298 (1992), which bars states from enforcing sales taxes against retailers who lack a "physical presence" in the state. From the brief:
I had a blast attending a screening at Pepperdine of the pilot episode of the new ABC show, For the People. The show's creator (Paul William Davies) and three of the stars came to Pepperdine for the event (Susannah Flood, Wesam Keesh, and Regé-Jean Page). Victoria Schwartz moderated the discussion, which included Chris Goodman and me.
Monday, March 5, 2018
Weekly SSRN Tax Article Review And Roundup: Eyal-Cohen Reviews Wallace & Glogower's Shades Of Income
Shu-Yi Oei (Boston College) & Diane Ring (Boston College) present The Other Labor Law? New IRC § 199A and the Impact of Tax on Workplace Arrangements at BYU today as part of its Tax Policy Colloquium Series hosted by Cliff Fleming and Gladriel Shobe:
Congratulations to the recipients of the Dean’s Award for Excellence in Scholarship, announced at our 45th Annual Pepperdine Law School Dinner on Saturday night:
The Dean makes the selection after considering the recommendation made by the Award Selection Committee, which consists of (1) the Associate Dean for Research and Faculty Development, and (2) two to four faculty members, selected by the Dean, who have strong national scholarly reputations. The Committee’s recommendation is based primarily upon the originality of the scholarly work and the importance of its contribution to the academic literature. This year's co-winners are:
- Robert Anderson, The Inefficient Evolution of Merger Agreements, 85 Geo. Wash. L. Rev. 57 (2017) (with Jeffrey Manns)
- Richard Cupp, Cognitively Impaired Humans, Intelligent Animals, and Legal Personhood, 69 Fla. L. Rev. 465 (2017)
- This Week's Ten Most Popular TaxProf Blog Posts
- Tax Articles In The Louisiana Law Review
- Give Students Who Complete Their 1L Year And Then Leave A Master’s Degree In Legal Principles
- Epstein: The Constitutional Protection Of States Against Federal Taxation And Regulation
- Taxing Oscars: $100,000 Swag Bags Come With $50,000 Tax Bill
- 45th Annual Pepperdine Law School Dinner: Our Place In The World
- Urged By Law School Deans, Federal Judges Revamp Clerk Hiring
- The Top Five New Tax Papers
Sunday, March 4, 2018
I was honored to speak last night at the 45th Annual Pepperdine School of Law Dinner at the Beverly Wilshire Hotel in Beverly Hills. The theme of the dinner was Our Place in the World, which is particularly appropriate this year in light of the $8 million gift we received in September to support our global justice program (the largest single endowment gift in the law school's history).
In my remarks, I of course wove Hamilton clips into the tapestry of Pepperdine Law School's story:
- Non-stop, to highlight Alexander Hamilton's scholarly work writing 51 of the 85 Federalist Papers to showcase our upcoming symposium on Federalism: Past Present, and Future as an example of the extraordinary scholarly work produced by our faculty.
- My Shot, to show that Pepperdine is a "young, scrappy, and hungry" law school that has made enormous strides since our founding in 1970.
- The Room Where It Happens, to describe the core of the Pepperdine student experience as what happens in the classroom, especially in the 1L year, as attested by our #6 ranking in best law professor-teachers by the Princeton Review from a nationwide survey of 20,000 law students (behind Virginia, Duke, Boston University, Stanford, and Chicago, and above Washington & Lee, Notre Dame, and Boston College).
- I could not find an appropriate lyric in Hamilton, so I used photos and maps to illustrate how our 2Ls and 3Ls take what they are learning in the classroom and apply that knowledge in the real world helping real clients, as attested by our #5 ranking in practical training by the National Jurist (behind Northeastern, St. Thomas, Yale, and Arizona, and above UC-Irvine) and our #1 ranking (for 12 of the past 13 years) in alternative dispute resolution by U.S. News & World Report (above Ohio State, Harvard, and Missouri).
- Right Hand Man, to share some very personal feelings about becoming dean ("Can I be real a second? Let my guard down and tell the people how I feel a second?").
I concluded by using Alexander Hamilton's words in The World Was Wide Enough and George Washington's words in Who Lives, Who Dies, Who Tells Your Story to reflect on U.S. District Court Judge Beverly Reid O’Connell ('90), who died on October 8 at the age of 52:
What is a legacy?
It’s planting seeds in a garden you never get to see
Let me tell you what I wish I’d known
When I was young and dreamed of glory
You have no control:
Who tells your story?
Here were my closing reflections on those verses:
There was great karma last night, as Lin-Manuel Miranda was staying at the same hotel before his appearance at tonight's Oscars. A member of the law school staff saw Lin in the lobby and invited him to stop by the dinner and meet Pepperdine's Hamilton-obsessed dean. I took up the cause on social media:
National Law Journal, Urged by Law School Deans, Federal Judges Revamp Clerk Hiring:
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list.
- [32,550 Downloads] The Games They Will Play: An Update on the Conference Committee Tax Bill, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
- [1953 Downloads] Understanding the Tax Cuts and Jobs Act, by Sam Donaldson (Georgia State)
- [1030 Downloads] Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit, by Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford) & Daniel Hemel (Chicago) et al.
- [703 Downloads] Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?, by Shu-Yi Oei (Boston College) & Diane M. Ring (Boston College)
- [464 Downloads] The Tax Lifecycle Of A Single Member LLC, by F. Philip Manns Jr. (Liberty) & Timothy M. Todd (Liberty)
Saturday, March 3, 2018
- 2019 U.S. News Law School Rankings
- Bryan Camp (Texas Tech), Lesson From The Tax Court: Underwater Debtors
- College Consultant Charged $1.5 Million To Get Student Admitted To Ivy League College
- Median Private Law School Tuition Discount: 28% (Average Scholarship: $20,129)
- WSJ Op-Ed: The Story Behind The IRS’s Exemption From Regulatory Oversight
- Paul Caron (Dean, Peperdine), Updated LSAC Data On The Quantity And Quality Of Law School Applicants
- New Tax Law Ignites White House Power Struggle
- Artificial Intelligence Software Is More Accurate, Faster Than Expert Lawyers In Reviewing Contracts
- WSJ: Pass-Through Businesses Are Rethinking Their Status In Wake Of The New Tax Law
- Former Davis Polk Tax Partner Dana Trier Quits Position As Deputy Assistant Secretary For Tax Policy
Jonathan D. Grossberg (American), Attacking Tax Shelters: Galloping Toward a Better Step Transaction Doctrine, 78 La. L. Rev. 369 (2017):
Christine D. Allie (Delaware), Negating the Cost of “I Do”: Ending the United States Tax Code’s Family Penalty Through Permissive Joint Filing, 78 La. L. Rev. 499 (2017):
Richard A. Epstein (NYU), Dual Sovereignty Under the Constitution: How Best to Protect States Against Federal Taxation and Regulation, 49 Ariz. St. L.J. 935 (2017):
Friday, March 2, 2018
- ABA Journal (Susan Nevelow Mart), Results may vary in legal research databases
- Above the Law, Innovating In Legal Education
- Above the Law, Oh No, Are We Going To Create Another Law School?
- Paul Caron (Dean, Pepperdine), Updated LSAC Data On The Quantity And Quality Of Law School Applicants
- The Atlantic, The GOP's Tax-Cut Narrative Is Already Unraveling
- Bloomberg, U.S. Real Disposable Incomes Up Most in Five Years on Tax Cuts
- Center on Budget and Policy Priorites, New Federal Tax Law Reduces Value of State EITCs
- Forbes: Are Tax Cuts Benefiting Workers Or Investors? Ask Me In A Few Years
University Of Minnesota Study: Enhanced Individualized Feedback In One Core 1L Class Improves Student Performance In Other Classes
It was my pleasure to speak with Pepperdine alum ('90) Charles Eskridge (Quinn Emanuel, Houston) to students, staff, and faculty about each of the 46 songs in Hamilton. We divided the workload as follows: Charles covered 45 songs, I covered one song — can you guess which one?
Thursday, March 1, 2018
Scott Dyreng (Duke) Tax Avoidance and Tax Incidence (with Martin Jacob (WHU–Otto Beisheim School of Managemen), Xu Jiang (Duke) & Maximilian A. Müller (WHU–Otto Beisheim School of Managemen)) at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak:
Michael Knoll (Pennsylvania) presents What Is Tax Discrimination and How Can It Be Prevented? A Simple Solution to a Complex Problem (with Ruth Mason (Virginia)) at UCLA today as part of its Tax Policy and Public Finance Colloquium Series hosted by Jason Oh and Kirk Stark:
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Deborah Jones Merritt (Ohio State) & Andrew Merritt, Agreements to Improve Student Aid: An Antitrust Perspective, 67 J. Legal Educ. 17 (2017):
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Wednesday, February 28, 2018
Wilson Prichard (Toronto) presents China, International Taxation and the Global System (with Martin Hearson (London School of Economics)) at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series: