TaxProf Blog

Lily Batchelder Named Chief Tax Counsel of Senate Finance Committee

Senate Finance Committee Chairman Max Baucus today named Tax Prof Lily L. Batchelder (NYU) as Chief Tax Counsel.  From the press release:

“I’m glad to welcome Lily back to the Senate Finance Committee’s tax team. Lily’s wide range of experience and expert knowledge of tax and public policy make her an invaluable advisor to the Finance Committee as we continue our efforts to create jobs, help small businesses grow, close the tax gap and explore tax reform,” said Baucus. “I’m pleased to have Lily on board and know she’ll be a real asset to the Committee.”

Batchelder currently serves as a Professor of Law and Public Policy at New York University School of Law, as Affiliated Faculty at New York University Wagner School of Public Service and as an Affiliated Scholar with the Urban-Brookings Tax Policy Center. Prior to that, she was an Assistant Professor and an Associate Professor at New York University School of Law and a visiting professor at Harvard Law School. She has worked as a Tax Associate at Skadden, Arps, Slate, Meagher & Flom LLP and conducted research as a Wiener Fellow at the Wiener Center on Social Policy at the Harvard Kennedy School of Government. Batchelder has also worked in the New York State Government, as a social worker, as a law clerk for the Senate Finance Committee’s tax office and for the Deputy Attorney General at the Department of Justice. She has testified as a tax policy expert before the Senate Finance Committee and the Joint Economic Committee.

Gershon, Pietruszkiewicz Are Finalists for Mississippi Deanship

Tax Profs I. Richard Gershon (former Dean at Charleston) and Christopher M. Pietruszkiewicz(Vice Chancellor for Business and Financial Affairs and J.Y. Sanders Professor of Law at LSU) are two of the three finalists for the University of Mississippi School of Law deanship. (The third candidate is Fred Slabach, Executive Secretary of the Truman Scholarship Foundation and former Dean at Texas-Wesleyan, a University of Mississippi School of Law graduate.)   

Bogdanski Named Faculty Scholar at Lewis & Clark

Jack Bogdanski has been named the inaugural Douglas K. Newell Faculty Scholar at Lewis & Clark "in recognition of his commitment to teaching excellence, student achievement, and rigorous scholarship." From Jack's faculty homepage:

Professor Bogdanski practiced in Portland as a partner at Stoel Rives. He has taught at Lewis & Clark since leaving practice in 1986. In the fall of 1992 he was a visiting professor of law at Stanford University. He is a five-time winner of Lewis & Clark's Leo Levenson Award for excellence in law teaching, which was most recently bestowed upon him by the class of 2003. He supervises the school's tax moot court team that has won national honors, and he founded and runs a volunteer clinic to assist international students with U.S. tax issues. ... He is the author of the treatise Federal Tax Valuation and the editor-in-chief of the bimonthly journal Valuation Strategies. He ... is currently the Closely Held Business and Valuation columnist for Estate Planning magazine.

Jack writes the wildly popular blog, Jack Bog's Blog.  I had the pleasure of consulting on a case with Jack several years ago, which gave me the opportunity to witness first hand his mastery of federal tax valuation issues.

Larry Lokken Retires From Florida, Joins Miami Faculty

Lawrence Lokken, Hugh Culverhouse Eminent Scholar in Taxation at the University of Florida College of Law, is taking emeritus status this fall. He is moving to the University of Miami School of Law next January as Professor of Law.  Larry is the co-author of the acclaimed multi-volumne treatise, Federal Taxation of Income, Estates & Gifts (with Boris I. Bittker). 

  

  

Tax Implications of Visits and Sabbaticals

John A. Miller (Idaho) & Robert Pikowsky (Georgia Institute of Technology) have posted Taxation and the Sabbatical: Doctrine, Planning, and Policy, 63 Tax Law. ___ (2010), on SSRN.  Here is the abstract:

It is common practice for faculty who go on sabbatical leave to take up temporary residence at another location during the sabbatical period. This temporary relocation has significant income tax implications. These tax implications also arise when a faculty member at one institution serves as a visiting scholar at another institution (a scholar’s visit). This article describes the current income tax treatment of sabbaticals and scholar’s visits and develops the tax planning hurdles and opportunities posed by this treatment. It concludes with a consideration of the policy issues raised by this state of affairs.

Jack agreed to let me share with the broader tax community his post this afternoon on the TaxProf Discussion Group:

[N]early all meals while serving as a visiting professor are likely deductible (subject to the 50% rule and to the rules with respect to miscellaneous itemized deductions). This includes weekends and holidays. I won’t try to set out all of our analysis here but just note that this outcome arises from the interplay between § 162(a)(2) and the rules with respect to location of one’s tax home. We agree with those who think this is poor policy. Nonetheless, we think the law is fairly clear.

John Eason Leaves Tulane for Seattle

John K. Eason (Tulane) has accepted a senior lateral offer from Seattle.  From the Seattle press release:

Professor John Eason plans to join the faculty from Tulane University Law School, where he has taught since 2000. Before that, he was in private practice for six years at a firm in Greensboro, North Carolina. His teaching and research interests are in the areas of federal taxation, trusts and estates, nonprofit and tax-exempt organizations, asset protection, elder law and property. He graduated summa cum laude from Duke University School of Law and graduated first in his class in his LL.M. taxation program at the University of Florida College of Law, where he also taught.

Sarah Lawsky Leaves GW for UC-Irvine

Sarah Lawsky (George Washington; visiting at Virginia) has accepted a position at the new law school at UC-Irvine.  From Sarah's GW website:

Professor Lawsky joined the GW Law School faculty in 2007. She teaches and writes in the area of taxation. Before entering academia, she worked at the law firm of Hogan & Hartson LLP, where she provided tax advice to corporations, LLCs, tax-exempt organizations, and high-net-worth individuals.

She earned a B.A. in philosophy with an allied field of math from the University of Chicago, a J.D. from Yale University, and an LL.M. in tax law from New York University. While in law school, Professor Lawsky was executive editor of the Yale Law Journal. Prior to attending law school, she helped veterans with psychiatric disabilities obtain social security and veterans benefits.

This is quite a coup for UC-Irvine to land one of the tax academy's biggest rising stars, and quite an opportunity for Sarah to be the founding Tax Prof at the country's most exciting new law school.

David Hasen Leaves Penn State for Santa Clara

Tax Prof David Hasen (Penn State), formerly of Michigan and the 2008-09 IRS Office of Chief Counsel Professor in Residence, has accepted a permanent position at Santa Clara. From his Penn State web page:

Professor Hasen's principal areas of teaching and research interest are taxation, jurisprudence, administrative law, and contracts. His current research projects include an examination of legal transition relief, the taxation of financial products, and the concept of neutrality in international taxation. Professor Hasen is also interested in expanding access of the poor to legal services and in using the law to promote social justice.

Tax Prof Administrative Appointments at the University of Washington

Congratulations to two Tax Profs at the University of Washington School of Law (who also are authors of books (International Tax, Tax Crimes) in our LexisNexis Graduate Tax Series):

• Samuel A. Donaldson (left), Professor of Law and Director of the Graduate Tax Program, has been named Associate Dean, effective July 1, 2010
• Scott Schumacher (right), Associate Professor of Law and Director of the Federal Tax Clinic, has been named Director of the Graduate Tax Program, effective July 1, 2010

Tax Prof Finalists for Mercer Deanship

Tax Profs I. Richard Gershon (Former Dean, Charleston) (left) and Christopher M. Pietruszkiewicz (Vice Chancellor for Business and Financial Affairs and J.Y. Sanders Professor of Law, LSU) (right) are two of the six finalists for the Walter F. George School of Law, Mercer University deanship.

   

Gregg Polsky Leaves Florida State for North Carolina

Faculty Lounge and Feminist Law Professors report that Gregg D. Polsky, Sheila M. McDevitt Professor of Law at Florida State, has accepted a senior offer at North Carolina.  Gregg previously was a tenured professor at Minnesota, a visiting professor at Florida, and Professor in Residence at the IRS's Office of Chief Counsel (2007-08).  (This is the second major tax loss for Florida State this year, as Brian Galle has accepted a lateral offer at Boston College.) 

Grayson McCouch Named Endowed Professor at San Diego

Grayson McCouch has been named the 2010-2011 Class of 1975 Endowed Professor at San Diego.  From the press release:

The award was established by the Class of 1975 at its 25-year reunion gift to the law school to recognize meritorious teaching, leadership and academic accomplishments of a professor in the School of Law.

Before joining the USD faculty, Professor McCouch was a professor at the University of Miami School of Law. He clerked for Judge Hugh H. Bownes on the U.S. Court of Appeals for the First Circuit and practiced law with firms in Boston and Minneapolis. He was a research fellow at the European University Institute in Florence, Italy, and at the Max Planck Institute in Munich, Germany. McCouch teaches and writes primarily in the areas of wills, trusts and taxation. His recent publications include The Empty Promise of Estate Tax Repeal, Probate Law Reform and Nonprobate Transfers, and COBRA Strikes Back: Anatomy of a Tax Shelter (with Professor Karen Burke). He is co-author (with B. Bittker and E. Clark) of a leading casebook on federal estate and gift taxation. McCouch is a member of the American Law Institute.

Cliff Fleming Named Fulbright Distinguished Chair at Vienna

From a BYU press release:

J. Clifton Fleming, Jr., holder of the Ernest L. Wilkinson Chair at the J. Reuben Clark Law School, has been appointed to the Fulbright Distinguished Chair in the Department of Public Law and Tax Law at the Vienna University of Economics and Business Administration, Vienna, Austria, for the 2011 winter semester. He will teach a course in U.S. international taxation and a seminar for doctoral students. (Distinguished Chairs are viewed as among the most prestigious appointments in the Fulbright Scholar program.)

David Weisbach Spurns Yale Offer to Remain at Chicago

Brian Leiter reports that David A. Weisbach, the Walter J. Blum Professor of Law and Kearney Director of the Program in Law and Economics at the University of Chicago Law School who taught a short course last year at Yale Law School as the Maurice R. Greenberg Visiting Professor of Law, has turned down a senior lateral offer from Yale to remain at Chicago.

  

   

Brian Galle Leaves Florida State for Boston College

Brian Galle (Florida State) has accepted a lateral offer from Boston College.  This is quite a coup for BC -- Brian is an incredibly talented and prolific young tax scholar, with a dozen major pieces in just four years in the academy.  He has visited at Georgetown and George Washington.  Brian joins a very strong tax faculty at BC (Hugh Ault, Ray Madoff, Jim Repetti, and Diane Ring) -- BC ranks 23rd in the latest U.S. News Tax Rankings (10th among law schools without a graduate tax program).

Tax Policy Center Offers to Host Tax Profs on Sabbatical

Rosanne Altshuler, Director of the Tax Policy Center, writes with the following generous offer to Tax Profs with upcoming sabbaticals:

The Tax Policy Center is interested in hosting tax law professors on their sabbaticals. In 2009, we hosted Harvard law professor Dan Halperin and University of Florida law professor Larry Lokken. We can provide an office, phone, computer, stimulating discussion with people who care passionately about tax policy, immersion in the Washington policy scene, and access to exceptional research assistants. In return, visitors contribute both formally and informally to TPC publications and policy seminars. Inquiries should be sent to info@taxpolicycenter.org.

Joshua Blank Begins Work as Faculty Director of NYU Graduate Tax Program

Joshua D. Blank, formerly of Rutgers-Newark, assumed his duties as Associate Professor of the Practice of Tax Law and Faculty Director of the Graduate Tax Program at NYU on Jan. 1.  From the NYU announcement:

From 2006 to 2008, he served as an Acting Assistant Professor of Tax Law at NYU School of Law, where he taught several advanced tax courses. From 2002 to 2006, Blank was an associate at Wachtell, Lipton, Rosen & Katz, where he advised clients regarding tax aspects of complex public and private company mergers, spin-offs, and hostile takeovers.

Karen Brown Is Dean Finalist at Seattle

Tax Prof Karen Brown (George Washington) is one of four dean finalists at Seattle:

The Dean Search Committee at Seattle University School of Law is delighted to announce four finalists for the deanship. The committee was impressed by their outstanding records of academic achievement, administrative experience, and their enthusiastic embrace of the law school's mission to educate outstanding lawyers who are leaders for a just and humane world. The committee reviewed dozens of applications and nominations. These four stood out among the highly qualified pool. ...

Karen Brown is the Phillip Rothschild Research Professor of Law at George Washington University School of Law. She has also served as a professor at Brooklyn Law School and the University of Minnesota, where she was the Julius E. Davis Professor of Law and served as associate dean for academic affairs. Before beginning her teaching career, Brown was a trial attorney for the U.S. Department of Justice, Tax Division, and an associate at Steptoe & Johnson in Washington, D.C. Her teaching and scholarship interests are in the areas of income, corporate, and international taxation. She has co-authored a book on international tax transactions and co-edited a book on tax reform, written numerous articles and book chapters, and delivered many presentations on federal taxation. She earned her J.D. and LL.M. from New York University.

(Hat Tip: The Faculty Lounge.)

Joshua Blank Named Faculty Director of NYU Graduate Tax Program

Joshua D. Blank (Rutgers-Newark) has been named Associate Professor of the Practice of Tax Law and Faculty Director of the Graduate Tax Program at New York University School of Law, effective January 1, 2010.  From the NYU announcement:

Blank is currently an Assistant Professor of Law at Rutgers School of Law-Newark. From 2006 to 2008, he served as an Acting Assistant Professor of Tax Law at NYU School of Law, where he taught several advanced tax courses. From 2002 to 2006, Blank was an associate at Wachtell, Lipton, Rosen & Katz, where he advised clients regarding tax aspects of complex public and private company mergers, spin-offs, and hostile takeovers.

Norman Stein Leaves Alabama for Drexel

Norman Stein, Douglas Arant Professor of Law at the University of Alabama School of Law, has accepted a tenured position at the Earle Mack School of Law at Drexel University, beginning Fall 2010.  Professor Stein has been on the Alabama faculty for 25 years.

Tax Prof Moves, 2009-2010

Entry Level Hires

• Jordan Barry (Fried Frank, New York) to San Diego
• Ilan Benshalom (Northwestern VAP) to Hebrew University, Israel 
• Sam Brunson (Willkie Farr, New York) to Loyola-Chicago
• Mirit Eyal-Cohen (UCLA SJD) to Pittsburgh
• Morgan Holcomb (Hamline VAP) to Hamline
• Benjamin Leff (Harvard VAP) to American
• Sagit Leviner (Tel Aviv University, Israel, VAP) to Ono Academic College, Faculty of Law, Israel
• Shuyi Oei (Bingham McCutchen, Boston) to Tulane
• Randle Pollard (Ice Miller, Indianapolis) to Widener-Harrisburg
• Peter Prescott (Exxon Mobil, Houston) to Indiana-Indianapolis

Lateral Moves

• Craig Boise (Case Western) to DePaul
• Dhammika Dharmapala (University of Connecticut, Department of Economics) to Illinois
• Michael Doran (Virginia) to Georgetown
• Victor Fleischer (Illinois) to Colorado
• Michael Graetz (Yale) to Columbia
• David Hasen (Michigan) to Penn State
• Jeffrey Kahn (Penn State) to Washington & Lee
• Edward Kleinbard (Joint Committee on Taxation) to USC
• Daniel Lathrope (UC-Hastings) to San Francisco
• Stuart Lazar (Thomas Cooley) to SUNY-Buffalo 
• Roberta Mann (Widener) to Oregon
• Amy Monahan (Missouri-Columbia) to Minnesota
• Miranda Perry Fleischer (Illinois) to Colorado
• John Stephens (Georgetown) to NYU
• Ethan Yale (Georgetown) to Virginia

Promotions, Tenures, Chairs, and Professorships

• Craig Boise (DePaul), Professor of Law with Tenure
• Leonard Burman (Tax Policy Center), to Daniel Patrick Moynihan Chair in Public Affairs, Syracuse University
• Bryan Camp (Texas Tech), George H. Mahon Professor of Law
• Danshera Cords (Capital), Professor of Law
• Marjorie Gell (Thomas Cooley), Associate Professor of Law
• Nancy McLaughlin (Utah), Robert W. Swenson Professor of Law
• Nicholas Mirkay (Widener-Delaware), Associate Professor of Law with Tenure 
• Amy Monahan (Minnesota), Associate Professor of Law with Tenure
• Chris William Sanchirico (Pennsylvania), Samuel A. Blank Professor of Law
• Richard Schmalbeck (Duke), Simpson, Thacher & Bartlett Professor of Law
• Phyllis Smith (Florida A&M), Associate Professor of Law
• Michael Yu (California Western), Associate Professor of Law with Tenure

Administrative Appointments

• Rosanne Altshuler (Rutgers, Department of Economics) to Co-Director, Tax Policy Center
• Linda Beale (Wayne State), to Director, Graduate Studies
• Craig Boise (DePaul) to Director, Graduate Tax Program
• David Brennen (Georgia) to Dean. Kentucky
• Jonathan Forman (Oklahoma) to IRS Professor-in-Residence
• Myron Grauer (Capital) to Academic Director of Graduate Programs
• Richard Gershon, Dean, Charleston, returns to faculty
• Carolyn Jones, Dean, Iowa, returns to faculty
• Michael Kirsch (Notre Dame), to Associate Dean
• Leo Martinez (UC-Hastings) to Interim Dean
• Nancy McLaughlin (Utah) to Associate Dean for Faculty Research and Development
• Deborah Schenk (NYU) to Faculty Director, Graduate Tax Program
• Karla Simon (Catholic) to Director of Faculty Development
• John Stephens (NYU) to Director, Graduate Tax Program
• Donald Tobin (Ohio State) to Associate Dean for Faculty

Visits

• Neil Buchanan (George Washington) to Cornell (Visiting Scholar, 2009-10)
• Len Burman (Tax Policy Center) to UCLA (January Intersession)
• Paul Caron (Cincinnati) to San Diego (Summer 2009)
• Adam Chodorow (Arizona State) to China on a Fulbright Scholarship (2009-10)
• Mark Cochran (St. Mary's) to Texas (Fall 2009)
• Danshera Cords (Capital) to Albany (Spring 2010)
• Mihir Desai (Harvard Business School) to NYU
• David Elkins (Netanaya College of Law, Israel) to SMU (2009-10)
• Cliff Fleming (BYU) to Central European University, Hungary (April-May 2009)
• Brian Galle (Florida State) to George Washington (2009-10)
• Andy Grewal to Arizona State as Visiting Assistant Professor
• Steve Johnson (UNLV) to UC-Hastings (Spring 2010)
• Darryll Jones (Stetson) to Florida A&M (2009-10)
• Darlene Kennedy (Baltimore City Planning Commission) to Widener-Delaware (2009-10)
• Michael Knoll (Penn) to Columbia (Fall 2009)
• Marjorie Kornhauser (Arizona State) to University of London School of Law (Spring 2010)
• Sarah Lawsky (George Washington) to Virginia (2009-10)
• Assaf Likhovski (Tel Aviv University, Israel) to UCLA (2009-10)
• Francine Lipman (Chapman) to UC-Hastings (Fall 2009)
• Lawrence Lokken (Florida) to Urban-Brookings Tax Policy Center (Fall 2009)
• Bill Lyons (Nebraska) to Miami (Fall 2009)
• Allen Madison (Fenwick & West, Mountain View, CA) to University of Navarra, Spain (2009-10) 
• Robert Peroni (Texas) to Georgetown (Fall 2009)
• Walter Schwidetzky (Baltimore) to California Western (2009-10)
• Scott Taylor (St. Thomas) to Phoenix (2009-10)
• David Walker (Boston University) to NYU (Fall 2009)

Retirements and Departures

• Allan Samansky (Ohio State), retired
• David Shores (Wake Forest), retired

For prior years' Tax Prof Moves, see:

• 2008-09
• 2007-08
• 2006-07
• 2005-06
• 2004-05

Susan Pace Hamill to Run for Alabama House Seat

Alabama Tax Prof Susan Pace Hamill announced yesterday that she is running for the House District 63 seat in the Alabama Legislature.  Tuscaloosa News: UA Law Professor Announces Bid for Legislature:

Hamill, a Democrat, on Wednesday listed the core principles that she said compelled her to seek public office. “I believe government must serve the weak equally as well as it serves the strong,” she told friends and supporters in front of Trinity Methodist Church. “I believe tax policy should be written not by those with the most lobbyists, but those with the greatest commitment to equity and fairness.

(Hat Tip:  Law School Headlines.)  Susan is best known for a series of pathbreaking articles applying Judeo-Christian principles to tax policy and for her strong condemnation of Alabama's tax system.

Update: For more, see the post by Susan's former colleague, Al Brophy (North Carolina), on The Faculty Lounge.

Len Burman Leaves Tax Policy Center, Assumes Moynihan Chair at Syracuse

Len Burman is leaving his position as Director of the Tax Policy Center to accept a position as Daniel Patrick Moynihan Chair in Public Affairs at the Maxwell School of Syracuse University.  From the press release:

“We are extremely fortunate to have recruited Dr. Len Burman as the inaugural Daniel Patrick Moynihan Chair in Public Affairs at the Maxwell School,” says Dean Mitchel Wallerstein. “As a leading national authority on tax and budgetary policy, Len will add an extraordinary depth of expertise and Washington experience to an already strong public administration faculty. His professional interests address many of the same policy issues that were of concern to the late Senator Moynihan. Indeed, it is our hope and expectation that, through Dr. Burman’s research, teaching and public engagement activities, future generations of faculty and students at the Maxwell School—and elsewhere—will be reminded of the important role that Senator Moynihan played in elevating debate and public understanding of critical domestic policy problems.”

When Burman helped to found the Tax Policy Center in 2002, his goal was to elevate public discourse and provide facts and evidence for press, policymakers, and other interested parties that went beyond the usual political spin, misinformation, and mystery that largely drove the debate. It was the kind of effort that Senator Moynihan would have applauded. “Pat Moynihan educated the public on a breathtaking range of issues with his wonderfully cogent and eloquent books and his exceptional career of public service,” says Burman. “He was a great American – a Renaissance man who left an indelible mark on so many areas of public policy. I can think of no greater honor than to hold a chair in his name. And I will be joining an exceptional group of scholars at the Maxwell School who share Senator Moynihan’s passion for applying rigorous analysis to critical public policy challenges.”

Burman is not just a policy wonk. He sings in Polyhymnia, a small a cappella chorus in Washington, enjoys cooking, and is a serious cyclist. In 2005, he and his son, Paul, cycled across the United States to raise money for Partners In Health, an NGO that provides health care and much more to poor communities in Haiti and around the world.

Garrett Withdraws Nomination for Assistant Secretary for Tax Policy

Tax Prof Elizabeth Garrett (USC) has withdrawn as President Obama's nominee to be Assistant Secretary for Tax Policy.  From Bloomberg (Garrett Withdraws as Top Tax Official in Blow to Obama Agenda):

Garrett ... said in her withdrawal statement that personal considerations “have required that I reassess my initial decision to be considered for this office.” ...  Jeff Trinca, a tax lobbyist at Van Scoyoc & Associates in Washington who became friends with Garrett when both worked on Capitol Hill, said she wasn’t willing to undergo the rigorous vetting process Obama has imposed on his nominees following the administration’s early stumbles. “The nomination process has gotten so harsh that good people like Beth are unwilling to put them and their families through the wringer,” Trinca said.

Indiana-Indianapolis Seeks to Hire Tax Prof

Indianana-Indianapolis is looking to a hire a tenure-track or tenured Tax Prof to begin in the 2010-11 academic year.  For details or to apply, see here.

More on Ed Kleinbard's Move From Joint Tax Committee to USC

On Tuesday, I blogged the news that Edward D. Kleinbard is leaving his position as Chief of Staff of the Joint Committee on Taxation on May 15, 2009 (after 20 months in the job) to join the faculty at USC Law School. USC issued this press release today:

University of Southern California Gould School of Law has recruited Edward D. Kleinbard, chief of staff of the Joint Committee on Taxation in Washington, D.C., to join the USC Law faculty this summer.

"Ed is one of the nation’s top tax scholars and attorneys,” said USC Law Dean Robert K. Rasmussen. “He is a valued addition to the highly regarded corporate and tax program at USC Law.” ...

"I am thrilled with the opportunity to join USC Law,” said Kleinbard, who will teach tax law. “USC has one of the best tax faculties in the country, and the larger Los Angeles community of tax scholars and practitioners is as deep and as strong as that found anywhere. I am very lucky to consider myself a member of this extraordinary institution.”

Ed Kleinbard to Leave Joint Tax Committee to Join USC Law School Faculty

Edward D. Kleinbard announced today that he is leaving his position as Chief of Staff of the Joint Committee on Taxation on May 15, 2009 (after 20 months in the job) to join the faculty at USC Law School.  Prior to his appointment to the Joint Committee, Mr. Kleinbard was a tax partner at Cleary Gottlieb (New York). Mr. Kleinbard's stint on the Joint Committee undoubtedly will be most remembered for the 84-page report, A Reconsideration of Tax Expenditure Analysis (JCX-37-08) (May 12, 2008).

Dorothy Brown Named "Professor of the Year" at Emory

Congratulations to my former colleague Dorothy Brown, who has been named "Professor of the Year" at Emory.  Dorothy is an incredible professor -- a prolific and important scholar (e.g., most recently, Critical Race Theory: Cases, Materials and Problems (Thomson-West, 2d ed. 2007); Shades of the American Dream, 87 Wash. U. L. Rev. ___ (2010); Race, Class, and the Obama Tax Plan, 86 Denv. U. L. Rev. 575 (2009); Race and Class Matters in Tax Policy, 107 Colum. L. Rev. 790 (2007)) and a phenomenal teacher who has won teaching awards at all four law schools that she has taught at (George Mason, Cincinnati, Washington & Lee, and now Emory).  (Hat Tip: Francine Lipman.)

Leo Martinez Named Interim Dean at UC-Hastings

UC-Hastings announced on Friday that Tax Prof Leo Martinez has been been named Interim Chancellor and Dean, effective July 1, 2009, when Nell Newton steps down to accept the Notre Dame deanship:

Professor Martinez’s experience and lengthy tenure with UC Hastings provides stability for the university as we continue our search for a permanent Chancellor and Dean,” said Board Chair James E. Mahoney. "In addition," he added,"Martinez has extensive administrative experience, having served as Academic Dean for 12 years."

From Leo's faculty page:

Leo Martinez attributes his equanimical outlook to the fortunate circumstance of his birth and childhood in the pristine mountain air of Santa Fe, New Mexico. He received his undergraduate degree in math and physics from the University of Kansas and an M.S. in systems analysis from the University of Southern California. He is a graduate of Hastings. ...

[H]e lives in the Oakland hills with his wife, Sharon (an accountant). He has two children, Jennifer (a UCLA graduate and Stanford law student) and Elizabeth (a University of Chicago undergraduate). His passions include the Oakland A's, his family, Kansas basketball, racket sports, and softball (though not necessarily in that order).

Tax Profs Bogdanski, Prescott Are Finalists for Montana Deanship

Tax Profs Jack Bogdanski (Lewis & Clark) and Loren Prescott (formerly at Widener) are two of the five finalists for the Montana deanship. (Hat Tip:  The Faculty Lounge.)

David Brennen Named Dean at Kentucky

Kudos to Tax Prof David A. Brennen (Georgia), who has been named Dean at Kentucky.  From Tax Prof Darryll K. Jones (Stetson) of our sister Nonprofit Law Prof Blog:

The University of Kentucky boasts a top tier law school, according to U.S. News and World Report, and Professor Brennen is a renowned tax scholar and administrator, having only recently completed a two year stint as Deputy Director of the American Association of Law Schools. He has previously taught at the University of Georgia, Mercer University, Syracuse, and the University of Richmond, among other places. He is a widely cited and consulted authority on the tax laws pertaining to nonprofit organizations, a driving force behind the founding of the AALS Section on Nonprofit Law, the Nonprofit Law Prof Blog, and a truly dedicated servant of the law and legal profession. There is, of course, many more positive things to say about our colleague. We will post the official University of Kentucky press release as soon as it is made available sometime tomorrow. Congratulations David!
            

Tax Policy Center Offers Sabbatical Home for Tax Profs

Len Burman, Co-Director of the Tax Policy Center, writes with the following generous offer to Tax Profs with upcoming sabbaticals:

The Tax Policy Center is interested in hosting tax law professors on their sabbaticals. We are currently hosting Harvard law professor Dan Halperin, and NYU law professsor Lily Batchelder visited last year. We can provide an office, phone, computer, stimulating discussion with people who care passionately about tax policy, immersion in the Washington policy scene, and access to exceptional research assistants. In return, visitors contribute both formally and informally to TPC publications and policy seminars. Inquiries should be sent to TPC co-director, Rosanne Altshuler.

Yale Leaves Georgetown for Virginia

Ethan Yale is leaving Georgetown for Virginia, where he has been visiting during the 2008-09 academic year.  From his Virginia web page:

Ethan Yale’s teaching and research focus on tax law and policy. Ethan has been a member of the Georgetown Law faculty since 2004. Prior to joining Georgetown, he was an acting assistant professor at New York University School of Law, an associate with Wachtell, Lipton, Rosen & Katz in New York City, and a law clerk to Judge Jacque L. Wiener, Jr., on the United States Court of Appeals for the Fifth Circuit. Ethan is a graduate of Cornell University and Tulane Law School.

I previously blogged the news that Michael Doran is leaving Virginia for a tenured position at Georgetown.

Tax Planning for Professors on Visits and Sabbaticals

With today's expiration of the AALS deadline for accepting a visiting professorship for the 2009-10 academic year, I thought it would be a good time to re-post the article, Tax Planning for Professional Sabatticals, by Myron Hulen (Colorado State University, College of Business), William Kenny (Portland State University, School of Business Administration) & Anne L. Christensen (Montana State University, College of Business). Here is the abstract:

A sabbatical leave and a visiting position at another university offers professors many professional and financial advantages. Among the financial advantages are often favorable taxation of the expenses incurred and income earned at the expenses earned at the visiting university. This paper discusses the tax implications of a visiting position including the rules of eligibility for traveling deductions, rules for deducting travel and transportation expenses, implications of taking a position outside of the United States, the problems caused by the Alternative Minimum Tax and other related issues. Also covered are the recorded keeping requirements and the use of the federal per diem allowances.

Note the comment about the AMT, which can be an enormous problem for visiting professors.  Deborah Geier (Cleveland State) offers this helpful advice:

It is really important for visiting professors to negotiate well with their institutions. Insist up front that your travel expenses (to and from) and living expenses while there (rent) are "reimbursed employee business expenses" and thus excludable under Treas. Reg. § 1.62-4(c). Do NOT negotiate for a higher salary, out of which you will pay these expenses yourself (which are deductible only the exent in excess of the 2% floor under the regular tax and are not deductible at all under the AMT).

Obama Names Elizabeth Garrett Assistant Secretary for Tax Policy

President Obama yesterday announced three senior Treasury Department nominees:

• Tax Prof Elizabeth Garrett (University Vice President for Academic Planning and Budget; Sydney M. Irmas Professor of Public Interest Law, Legal Ethics, Political Science, and Policy, Planning, and Development, University of Southern California Law School; former member, President Bush's 2005 Advisory Panel on Federal Tax Reform), as Assistant Secretary for Tax Policy
• Michael S. Barr (Professor of Law, University of Michigan Law School; Senior Fellow, Center for American Progress and Brookings Institution; former adviser to Clinton administration Treasury Secretary Robert E. Rubin), as Assistant Secretary for Financial Institutions.
• George W. Madison (Partner, Mayer, Brown & Platt, New York; former Executive Vice President and General Counsel, TIAA-CREF), as General Counsel.

Press coverage:

• Associated Press
• Bloomberg
• L.A. Times
• Reuters
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Hasen Leaves Michigan for Penn State

David M. Hasen, the 2008-09 Professor-in-Residence in the IRS Office of Chief Counsel, is leaving Michigan to join the Penn State faculty,  From David's Michigan web page:

David M. Hasen joined the University of Michigan Law School faculty as an assistant professor in fall 2002. Professor Hasen’s areas of research and teaching interest include taxation, jurisprudence, and administrative law. He received a B.A. in history from Reed College, a Ph.D. in government from Harvard University, and a J.D. from Yale Law School, where he served as a notes editor for the Yale Law Journal. Hasen clerked for Judge Maxine Chesney in the Northern District of California and has worked as an associate in the tax departments of Orrick, Herrington & Sutcliffe LLP, and Wilson Sonsini Goodrich & Rosati, P.C., where his practice focused on corporate taxation and the taxation of financial products. His current research projects include an analysis of the taxation of advance payments and an examination of legal transition relief. Hasen is also interested in expanding access of the poor to legal services and in using the law to promote social justice. He has worked with members of the Law School’s clinical faculty and staff to establish and help fund the Law School’s Low-Income Taxpayer Clinic.

Michael Doran Leaves Virginia for Georgetown

Michael Doran (Virginia) has accepted a tenured position at Georgetown.  From his Virginia faculty page:

Michael Doran joined the faculty in 2005 after several years in government service and private practice. Doran's current research focuses on Social Security reform, the tax policy implications of executive compensation, retirement income security, tax penalties, and tax transition policy. He teaches federal income tax, corporate income tax, employee pension and welfare benefits, and Social Security reform.

After earning his J.D. at Yale Law School, Doran clerked for the Hon. I. Leo Glasser of the U.S. District Court for the Eastern District of New York. He then practiced tax law at Caplin & Drysdale, where he worked both as an associate and as a partner. Doran twice served in the Office of Tax Policy at the U.S. Treasury Department, from 1998 through 1999 and from 2002 through 2004.

See also Michael's TaxProf Blog profile.

Tax Prof Amy Monahan Leaves Missouri for Minnesota

Tax Prof Amy B. Monahan (Missouri-Columbia) has accepted a tenured position at Minnesota:

Professor Amy Monahan teaches and writes in the areas of federal taxation and employee benefits law. Her current research interests include employer-provided health care, health insurance regulation, and retirement plans.

Professor Monahan received her B.A. from The Johns Hopkins University in International Studies, with university and departmental honors. She received her J.D. from Duke University School of Law, where she was the Managing Editor of the Duke Journal of Comparative & International Law. Following law school, she practiced with Sidley Austin LLP in Chicago.

David Brennen Is Dean Finalist at Kentucky

Tax Prof David A. Brennen (Georgia), currently completing a two-year stint as Deputy Director of the Association of American Law Schools, is one of four finalists for the Kentucky Deanship.  David will be making the first on-campus visit on February 26; the final candidate is scheduled to visit on March 9.  (One of the other finalists is my former colleague, Cynthia L. Fountaine.)

Memphis announced today that it has selected Interim Dean Kevin Smith as its Dean -- David was one of the four finalists.  David also apparently is a candidate for the Florida International Deanship (see The Faculty Lounge, Miami Herald), although the search process there is somewhat unusual (The Faculty Lounge, The Faculty Lounge II, PrawfsBlawg I, PrawfsBlawg II).  For a clarification from Florida International, see here.

Barry Melancon Reappointed as President & CEO of AICPA

The American Institute of CPAs announced yesterday that it has extended Barry Melancon’s term as President and CEO for another five years:

Ernie Almonte, chairman of the AICPA, said the decision was the right one for the board to make: “Barry has made an enormous contribution to the CPA profession over the past 14 years, and the board is exceptionally pleased that he will continue to serve as president and CEO. Barry's continued stewardship of the AICPA will contribute greatly to the work of CPAs and in turn help their clients, companies and communities to succeed.” ...

In accepting the board's reappointment as president and CEO, Melancon said: “It is a great honor to serve our 350,000 members. Our members collectively adhere to the highest standards of ethics and values, and being a part of the leadership team that works for them is a privilege. We have a tremendous team at the AICPA that strives every day to meet the needs of the CPA profession. It is a challenge I welcome, and I am grateful for the support of the board, our members and our staff.”

David Brennen Is Dean Finalist at Memphis

Tax Prof David A. Brennen (Georgia), currently completing a two-year stint as Deputy Director of the Association of American Law Schools, is one of four finalists for the Memphis Deanship.  According to the student newspaper, "[t]he search for a permanent dean at the U of M is in its concluding phases, said University Provost Dr. Ralph Faudree. 'We’re in the final stages, and we hope to make an announcement soon,' Faudree said."  (David is the co-editor of our Nonprofit Law Prof Blog (another finalist, Rick Bales of Northern Kentucky, is co-editor of our Workplace Prof Blog).)  (Hat Tip: Brian Leiter.) 

David apparently also is a candidate for the Florida International Deanship (see The Faculty Lounge, Miami Herald), although the search process there is somewhat unusual (The Faculty Lounge, The Faculty Lounge II, PrawfsBlawg I, PrawfsBlawg II).  For a clarification from Florida International, see here.

Tax Prof Carolyn Jones to Step Down as Iowa Dean

Tax Prof Carolyn Jones is stepping down as Iowa's Dean after five years on the job.  From the Iowa press release:

Carolyn Jones, the first woman to serve as dean of the University of Iowa College of Law, has announced she will step down from leading her alma mater in summer 2010 and return to the faculty. Jones has been dean since July 2004, when she succeeded William Hines. ...

Jones' legal specialty is tax law, and her research specialty is the legal history of American taxation. She has contributed to five books on tax law and is the author of numerous scholarly articles on the issue. She has also made numerous presentations about tax issues, estate law and Social Security.

See Dean Jones' statement here.  (Hat Tip:  Dan Filler.)

Last month, I blogged the lawsuit filed by Teresa R. Wagner, Associate Director of the University of Iowa College of Law Writing Resource Center, against the school and Dean Jones, claiming that she was twice rejected for a legal writing faculty position because of her conservative political views.  The story was later picked up by the ABA Journal, Faculty Lounge, Overlawyered, Volokh Conspiracy, and Wall Street Journal,  

Lathrope Leaves UC-Hastings for San Francisco

Daniel Lathrope (UC-Hastings) has accepted a chair at San Francisco:

Professor Lathrope grew up in Indiana and the East Bay, and joined the Hastings faculty in 1980. He received his undergraduate degree at the University of Denver, his J.D. at Northwestern University (Order of the Coif, law review), and an LL.M. in Taxation at New York University. After law school, Professor Lathrope practiced law in Phoenix, Arizona.

Professor Lathrope teaches courses in taxation. He served as Dean at Hastings for the 1987-88 academic year and as Academic Dean from 1988 to 1990. Professor Lathrope has taught in the graduate tax programs at New York University and the University of Florida, and spent a semester and one summer teaching at Leiden University in The Netherlands. He is co-author, with Lind, Schwarz and Rosenberg, of Fundamentals of Corporate Taxation, Fundamentals of Partnership Taxation, and Fundamentals of Business Enterprise Taxation. He is co-author, with Freeland, Lind and Stephens of Fundamentals of Federal Income Taxation. He is the author of a treatise on the alternative minimum tax. His hobbies include golf and fantasy football. He strives to keep his golf handicap in single digits.

Kahn Leaves Penn State for Washington & Lee

Jeffrey H. Kahn (Penn State) has accepted a lateral offer at Washington & Lee, where he will replace Dorothy Brown, who left for Emory last year.  From the Penn State web site:

Professor Jeffrey Kahn’s scholarship focuses on the federal tax area. He has published articles in law reviews and tax journals, including pieces on: tax policy and horizontal equity, the taxation of gifts, the charitable contribution deduction, the tax expenditure budget and personal deductions, and the tax consequences to a reality television candidate. He is also the co-author of a leading income tax student treatise and a nutshell on the Taxation of S Corporations. His work in progress includes a student treatise on corporate taxation.

Dharmapala Leaves UConn for Illinois

Dhammika Dharmapala (University of Connecticut, Department of Economics) has accepted a senior offer from the University of Illinois College of Law:

He completed a PhD in Economics from the University of California at Berkeley, where he was an Alfred P. Sloan Doctoral Dissertation Fellow. His dissertation, on the political economy of Congressional budgeting, received the National Tax Association's Outstanding Doctoral Dissertation Award. He has served as a Visiting Assistant Professor at the University of Michigan, a Postdoctoral Fellow at Harvard University, a John M. Olin Visiting Fellow at Georgetown University Law Center, and an International Research Fellow at the Oxford University Centre for Business Taxation. His research focuses on tax and fiscal policy, with particular emphasis on the effects of corporate and international taxation on the behavior of firms.

Leff Joins Tax Faculty at American

Benjamin M. Leff, currently a visiting assistant professor at Harvard, has accepted an entry-level tenure-track tax position at American, replacing Dennis Ventry who has joined the tax faculty at UC-Davis.  From the Harvard Tax Faculty web page:

Benjamin M. Leff (Visiting Assistant Professor) joins the faculty from Vinson & Elkins, LLP, in Austin, Texas, where his practice focused on federal tax litigation and the representation of tax-exempt organizations. He received a B.A. from Oberlin College in 1990, an M.A. in religious studies from the University of Chicago in 1994, and a J.D. from Yale Law School in 2000.

Tax Prof Roberta Mann Leaves Widener for Oregon

Roberta Mann (Widener) has accepted a tenured position at Oregon, effective January 1, 2009.  From the Oregon press release:

Dean Margie Paris announced Monday that the university granted Professor Mann indefinite tenure at the rank of full professor. ...  "This means that we will be able to enjoy Roberta's brilliance, energy, enthusiasm, and expertise on a permanent basis," remarked Dean Paris in her announcement to the law school's faculty and staff.

Professor Mann expressed her delight at joining the law school community in an e-mail message to faculty and staff. "I am thrilled and excited to become a permanent part of this terrific group of scholars and teachers," she said.

Tax Prof "Power Couple" Vic & Miranda Fleischer Return to Colorado

Tax Prof "power couple" Vic Fleischer and Miranda Perry Flesicher have announced that they are leaving Illinois to return to Colorado.

Golden Gate Seeks Estate Planning Visitor

Golden Gate University School of Law seeks a visitor in Estate Planning and Wills & Trusts for the 2009-2010 academic year.  For more information or to apply, contact Associate Dean for Academic Affairs Rachel Van Cleave.

Caron Named Herzog Summer Visiting Professor in Taxation at San Diego

I am delighted to announce that I have accepted a three-year appointment as the Herzog Summer Visiting Professor in Taxation at the University of San Diego School of Law. My family and I have spent five previous summers teaching at USD and have learned first-hand why San Diego is truly "America's Finest City. But even more enjoyable than the spectacular climate and environment is the opportunity to be associated with one of the country's leading graduate tax programs. San Diego long has had one of the premier tax faculties in the country and today announced a series of initiatives to further strengthen the tax program, including:

• The impending appointment of U.S. Tax Court Judge David Laro, an annual visitor at USD since 1998, as Director of the Graduate Tax Program once pending legislation dealing with retired judges is resolved in Congress.  (Judge Laro recently hosted the very successful Business Valuation Conference at USD.)
• The continued service of M. Carr Ferguson, Senior Counsel of Davis Polk & Wardwell in New York City, as Executive Advisor to the Graduate Tax Program.  (Carr recently was honored with the ABA Tax Section's 2008 Distinguished Service Award.)
• The launch of a new tax workshop series, with papers to be delivered by several of the nation's leading tax scholars:  Karen Brown (George Washington); Miranda Fleischer (Illinois); Victor Fleischer (Illinois); Robert Peroni (Texas); Dennis Ventry (U.C. Davis); and George Yin (Virginia).