Monday, August 17, 2015
For academic year 2015-16, the Council of the ABA Section of Legal Education and Admission to the Bar has directed the Standards Review Committee to review the following Standards and Interpretations of the ABA Standards and Rules of Procedure for Approval of Law Schools:
- Standard 205. NON-DISCRIMINATION AND EQUALITY OF OPPORTUNITY
- Standard 206. DIVERSITY AND INCLUSION
- Standard 305. FIELD PLACEMENTS AND OTHER STUDY OUTSIDE THE CLASSROOM
- Interpretation 305-2. [Prohibition on granting credit for participation in a field placement program for which a student receives compensation.]
Comments can be submitted to JR Clark by September 11, 2015.
Welcome to the Pepperdine Law School Class of 2018, which begins their legal education today in a week-long introduction to law school and professional formation. Law students today face a very difficult challenge, with tuition at record highs and the legal profession in turmoil. Yet you are part of a class that is very strong academically and the most diverse in our history — kudos to Dean Shannon Phillips and her team for putting together such a gifted class in such tough circumstances. Although this is only my third year at Pepperdine, I have experienced first hand what a very special place this is. As you have already seen, you will be spending the next three years in a spectacularly beautiful campus and city. You will begin to experience this week the faculty and staff's faith-fueled commitment to you and to your success that manifests itself in various ways, large and small, in daily life here. You will hear a lot of advice and goal-setting this week in the wonderful program put together by Dean Danny DeWalt and his team. My wish is that you will love your time at Peppperdine and that you will leave here in three years with a deep sense of your professional and personal calling in law and in life. I look forward to seeing many of you in my tax classes in your second and third year (and at the softball game on Friday and the dean's bible study on Wednesday nights).
Update: My friend and colleague Al Sturgeon has further thoughts here.
Tax papers at last week's 2015 Big Ten Junior Law Faculty Conference at Indiana:
Appalachian Law School Enrolls 32 1Ls, Down 38% From 2014's 52 1Ls (And Down 78% From 2011's 145 1Ls)
Following up on yesterday's post, UConn Law School Enrolls 100 1Ls, Down 38% From 2014's 160 1Ls: Appalachian Law School has enrolled 32 1Ls this year, down 38% from 2014's 52 1Ls (and down 78% from 2011's 145 1Ls).
Appalachian has lost 62% of its faculty since Fall 2014: 8 of the 13 faculty teaching there in Fall 2014 (plus their Director of Academic Success and Bar Preparation) are not teaching there in Fall 2015. They have been replaced with visiting professors and adjuncts.
Prior TaxProf Blog coverage:
- This Week's Ten Most Popular TaxProf Blog Posts
- Charleston Law School Denies Tenure To Three Deserving Candidates Due To Financial Exigency
- Property Taxes Are Highest In New Jersey, Illinois; Lowest In Hawaii, Alabama
- The IRS Scandal, Day 828
- IRS: Identity Theft Victims Can Receive Tax-Free Data Protection Services
- UConn Law School Enrolls 100 1Ls, Down 38% From 2014's 160 1Ls
- The Top 5 Tax Paper Downloads
- The IRS Scandal, Day 829
Sunday, August 16, 2015
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
- [372 Downloads] Capital Accounts in LLCs and in Partnerships: Powerful Default Rules and Potential Tax Significance, by Donald Weidner (Dean, Florida State)
- [171 Downloads] The International Tax Regime — A Centennial Reconsideration, by Reuven Avi-Yonah (Michigan)
- [165 Downloads] How I Learned to Stop Worrying and Love Our Homeowner Tax Rules, by David Hasen (Colorado)
- [130 Downloads] Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents, by Craig Elliffe (Auckland)
- [106 Downloads] The Case For A Destination-Based Corporate Tax, by Reuven Avi-Yonah (Michigan)
Saturday, August 15, 2015
- Ninth Circuit Gives Unmarried Couples Double The Mortgage Interest Deduction Available To Married Couples
- The 69 Most-Cited Law Faculties
- The Tax Consequences Of 'Bug Bounties'
- John McGinnis (Northwestern) & Max Schanzenbach (Northwestern), It's Time To End Faculty Tenure
- NY Times, IRS To Unveil New Rules Curtailing Family Limited Partnerships
- Amidst 48% Decline In 1L Class, Charleston Law School Admissions Dean Abruptly Resigns
- Tax Court Petition: Can Boston Bruins (And Other Pro Sports Teams) Deduct 100% Of Meal Expenses At Away Games; Is Hotel A Team's 'Business Premises'?
- The Suicide of the Liberal Arts
- The IRS Scandal, Day 823
- Ben Barton (Tennessee), The Upside Of The Law School Crisis
Friday, August 14, 2015
Weissenberger's Made to Measure Man: 'Outrageously Humorous Law School Academic Politics Interweave With Intrigue Of Nazi Stolen Art'
My dear friend and former Cincinnati colleague Glen Weissenberger, whose firing as Dean of DePaul Law School in 2009 sparked nationwide condemnation (links below), has published his first novel, Made to Measure Man (Aug. 11, 2015):
- Kay Bell (Don't Mess With Taxes), Don't Miss the Tax Break for College Textbooks
- Center for American Progress, Harnessing the Child Tax Credit as a Tool to Invest in the Next Generation
- Citizens for Tax Justice, How to Make $700 Billion in Corporate Tax Breaks Appear to Cost Only $87 Billion
- Kelly Phillips Erb (Forbes), Our Current Tax v. The Flat Tax v. The Fair Tax: What's The Difference?
- Above the Law, Law School To Issue 50% Tuition Refunds To Grads Who Can’t Find Jobs
- Jeff Baker (Pepperdine), In Critical Praise of California's TFARR Rules
- Rick Bales (Dean. Ohio Northern), Correlations in Transfers-in and Law-School-Funded Employment
- College Fix. Meet the Professor Who Gladly Left UCLA and Hasn't Looked Back
- Michael Fatale (Massachusetts Department of Revenue), The Evolution of Due Process and State Tax Jurisdiction, 55 Santa Clara L. Rev. 565 (2015)
- Tanja Herbert (University of Cologne) et al., Public Disclosure of Foreign Subsidiaries and Aggressive International Tax Avoidance
- Kenneth Oldfield (Illinois) et al., Tax Increment Financing in Mclean County Illinois: Further Discussion of the Assessor's Role in Determining Policy Outcomes
- Amir Pichhadze (Michigan), The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?
South Carolina Lawyers Weekly, CSOL Dean of Admissions Abruptly Resigns; John Benfield Discusses His Decision to Leave Troubled Law School:
The Tax Court held that a German lawyer could not deduct the cost of obtaining a J.D. from the University of San Diego Law School because the education did not maintain or improve skills required in his trade or business. The taxpayer had not established himself trade or business of practicing law in the United States, and the expenses were incurred in entering into a new trade or business. The court also upheld accuracy-related penalties under § 6662(a). O'Connor v. Commissioner, T.C. Memo. 2015-155 (Aug. 12, 2015).
- The Blaze, Newly Released Trove of Lois Lerner Emails Reveal the Ex-IRS Official’s True Feelings About Republicans
- Fox News, Lerner, In Newly Released Emails, Calls GOP Critics 'Evil and Dishonest'
- Global Dispatch, Lois Lerner Emails: GOP Is ‘Evil’ ‘Hate Mongering’ and Feels She’s a ‘Pawn’
- Headline & Global News, Lois Lerner Says She Was A Pawn Of 'Evil And Dishonest' Republicans Trying To Take Over Senate
- The Hill, Lerner Called GOP Investigators 'Evil and Dishonest' in Emails
- IJR Review, She’s At the Center of the IRS Scandal, Yet She Thinks This Group Is ‘Dishonest and Evil’
- Investor's Business Daily, IRS Scandal: Lerner A Secessionist? No, She Just Hates Southerners
- News Busters, Lerner Rages Against 'Evil and Dishonest' Republicans, Will Nets Report?
- Newsmax, Lois Lerner Mocks 'Evil and Dishonest' GOP in Emails
- Washington Free Beacon, Lois Lerner: GOP is ‘Evil and Dishonest’
- Western Journalism, Uh-Oh: Lois Lerner Caught Saying 2 Words About Republicans That Could Doom Her
Thursday, August 13, 2015
Tax Court Petition: Can Boston Bruins (And Other Pro Sports Teams) Deduct 100% Of Meal Expenses At Away Games; Is Hotel A Team's 'Business Premises'?
Houston Chronicle, Texas Wesleyan Law Grads Sue A&M Over Alumni Status:
Memorandum From Barry A. Currier (Managing Director of Accreditation and Legal Education), Adoption and Implementation of Revised Standards and Rules for Approval of Law Schools
Wednesday, August 12, 2015
Following up on my previous post (here and here): Chronicle of Higher Education, The Upside of the Legal Profession's Crisis, by Benjamin H. Barton (Tennessee); author, Glass Half Full The Decline and Rebirth of the Legal Profession (Oxford University Press, 2015)):
Symposium, Disruptive Innovation in Law and Technology, 93 Or. L. Rev. 831-934 (2015):
- Introduction, 93 Or. L. Rev. 831 (2015)
- Paul Lippe (OnRamp Systems), Daniel Martin Katz (Dean, Denver) & Dan Jackson (Northeastern), Legal by Design: A New Paradigm for Handling Complexity in Banking Regulation and Elsewhere in Law, 93 Or. L. Rev. 833 (2015)
- Michael Callier & Achim Reeb, The Industrial Age of Law: Operationalizing Legal Practice Through Process Improvement, 93 Or. L. Rev. 853 (2015)
- Dan Harris, Finding Your Legal Niche, 93 Or. L. Rev. 881 (2015)
WSJ: Number Of Academic Paper Co-Authors Skyrockets In Bid To Goose Citation Ranking — The Proliferation Of 'Kilo-Authors'
Forbes: Bristol Palin At Heart Of IRS Scandal - Who Knew?, by Peter J. Reilly:
- Accounting Today, Did the IRS Target Bristol Palin?
- Breitbart, Sarah Palin Rips Lois Lerner for Targeting Bristol
- Daily Caller, Lois Lerner Wanted To Investigate… Bristol Palin???
- Headlines & Global News, IRS' Lois Lerner Tried to Target Bristol Palin
- Hollywood Gossip, Bristol Palin to the IRS: Go After Beyonce Instead of ME!
- Mediaite, Senate Committee Accuses Lois Lerner of Targeting Bristol Palin
- News Busters, Lois Lerner Considered Targeting Bristol Palin, Nets Skip
- USA Today, Senate Report: IRS' Lerner Also Targeted Bristol Palin
- Washington Examiner, Lois Lerner Considered Targeting Bristol Palin With an Audit
- Washington Free Beacon, Ex-IRS Official Lois Lerner Targeted Bristol Palin for Teen Pregnancy Charity Pay
- Western Journalism, Newly Exposed Document Reveals Shocking Thing Lois Lerner Wanted To Do To Bristol Palin
Tuesday, August 11, 2015
Journal of Accountancy, Hiring and Enrollments Reached Record Highs Last Year:
Harvard Law Prof Larry Lessig Mulls Presidential Bid, Would Resign After Passage Of Campaign Finance Reform And Let VP Bernie Sanders Or Elizabeth Warren Take Over
Following up on last month's posts (links below) on the turmoil at LSU Law School surrounding the resignation of Dean/Chancellor Jack Weiss: William “Bill” Corbett and Cheney Joseph, Jr., have been appointed interim co-deans (continuing the nascent co-deaning trend used at Case Western and New Mexico).
- LSU Law School Dean/Chancellor Steps Down Due To 'Major Policy Differences With Vocal Segment Of Faculty'; Tax Prof Claims Retaliation After She Filed Sexual Misconduct Complaint Against Faculty Colleague (July 6, 2015)
- More On The Resignation Of LSU Law School Dean/Chancellor (July 7, 2015)
Prior TaxProf Blog coverage:
- LSU Law School Offers Buyouts (1 Year's Salary) to Seven Tenured Profs Over 65; Dean Hopes They Will 'Retire With Dignity' (Dec. 27, 2014)
- What LSU Portends for the Future of Legal Education (Apr. 26, 2015)
Gregory C. Sisk (University of St. Thomas) et al., Scholarly Impact of Law School Faculties in 2015: Updating the Leiter Score Ranking for the Top Third:
9. Vanderbilt, UC-Berkeley
13. Cornell, UCLA
15. Michigan, Georgetown
17. Virginia, George Washington
21. George Mason, Washington University, Boston University
25. Case Western, Notre Dame
27. Illinois, Emory
29. Cardozo, Arizona, Colorado, Ohio State
33. North Carolina, Brooklyn
35. Indiana, Utah, Fordham, San Diego
39. Florida State, Arizona State, USC, St. Thomas, Iowa
44. UC-Hastings, William & Mary, Maryland
47. BYU, Hofstra, Washington & Lee
50. UNLV, Pittsburgh
52. Temple, Wake Forest, Florida, Chicago-Kent, Alabama
57. Georgia, Houston, Loyola-L.A., American, Boston College
62. Missouri, Toledo
64. DePaul, Rutgers-Camden, Kansas, Tulane, Hawaii, San Francisco
Here are the 16 Tax Profs among the 10-most cited faculty at the Top 69 law schools:
2. Harvard: Louis Kaplow
15. Michigan: Reuven Avi-Yonah
19. Minnesota: Kristin Hickman
24. UC-Davis: Dennis Ventry
29. Cardozo: Ed Zelinsky
33. North Carolina: Gregg Polsky
35. Indiana: Leandra Lederman; San Diego: Vic Fleischer
39. USC: Ed Kleinbard, Ed McCaffery
47. BYU: Cliff Fleming
52. Temple: Nancy Knauer; Chicago-Kent: Evelyn Brody
57. Loyola-L.A.: Ellen Aprill
64. Tulane: Marjorie Kornhauser; San Francisco: Joshua Rosenberg
National Law Journal, Magistrate Upholds LSAT Disability Accommodation Plan:
- AL.com, Lois Lerner of IRS: 'Lincoln Should Have Just Let the South Go'
- The Hill, Lois Lerner: 'Lincoln Was Our Worst President Not Our Best'
- IJR Review, Lois Lerner Calls Conservatives [Expletive Deleted] in Recovered Email That Says It All
- Mediaite, Lois Lerner: Lincoln Should’ve Let the South Go Instead of Civil War
- Wall Street Journal, Emails Show IRS’s Lois Lerner Had Choice Words for Conservatives
- Washington Examiner, IRS's Lois Lerner Called Conservatives 'A--holes' in Emails
Monday, August 10, 2015
DansDeals.com, The Tax Consequences Of Helping United Fix Bugs On Their Site: