Saturday, May 3, 2014
Friday, November 22, 2013
Michael J. Graetz (Columbia) will receive the Daniel M. Holland Medal today at the National Tax Association 106th Annual Conference on Taxation in Tampa:
Michael presented Updating the Competitive Tax Plan: A New Epilogue for 100 Million Unnecessary Returns (also available here) yesterday at the conference:
- National Review, The 2015 Competitive Tax Plan
- Wall Steeet Journal, Tax Professor Pushes Plan to Tax Consumption
Tuesday, October 8, 2013
Friday, October 4, 2013
Orly Mazur (SMU) has been awarded 2013 David F. Bradford Memorial Prize for Best Paper in Taxation for her paper, Taxing the Cloud:
Monday, August 26, 2013
Lilian Faulhaber will take a two year leave of absence from Boston University School of Law to serve as an Advisor to the Organisation for Economic Co-operation and Development (OECD). From the BU press release:
(Hat Tip: Ben Leff.)
Joshua Blank (NYU) and Ruth Mason (Virginia) have been named co-national reporters for the United States at the 2014 Congress of the European Association of Tax Law Professors (EATLP), an organization of professors teaching tax law at leading universities in Europe. From the NYU press release:
(Hat Tip: Francine Lipman.)
Wednesday, July 17, 2013
Shruti and I met at a happy hour during the AALS conference in January, 2011. We were introduced by Tax Prof Brian Galle. Shruti and I dated for the next year and a half while we were both living in Washington, DC. This past year we’ve been living on opposite coasts, but struggling with the distance has only helped to strengthen our relationship and our resolve to spend our lives together. We even co-authored a short paper, combining my interests in taxation with Shruti’s expertise in international and comparative business law. Our interfaith wedding ceremony was held at Stewart’s Cove Beach, in Carmel-by-the-Sea, CA, followed by a reception at a nearby hall. Our wedding was a small and intimate gathering of family and a few close friends. In attendance were Tax Prof Mark Gergen and tax lawyers Elizabeth Chien and Ameeta Patel.
Thursday, May 16, 2013
José Gabilondo (Florida International) is the only Tax Prof named to Lawyers of Color's 2013 50 Under 50 List ("The Most Influential Minority Law Professors 50 Years of Age or Younger") in its Law School Diversity Issue:
José Gabilondo joined the College of Law after working in financial market regulation at the U.S. Department of the Treasury, the U.S. Securities and Exchange Commission, the Office of the Comptroller of the Currency, and the World Bank. He served as Associate Dean for Academic Affairs from 2009-2011. Professor Gabilondo teaches tax and corporate finance. He is co-author of Corporate Finance Debt, Equity, and Derivatives Markets and their Intermediaries in the American Casebook Series. He is a nationally recognized commentator in the Spanish-language media on financial and economic matters.
For the complete list of the 50 Under 50, see here.
Thursday, April 18, 2013
Citizens for Tax Justice, Ten (of Many) Reasons Why We Need Corporate Tax Reform:
This CTJ report illustrates how profitable Fortune 500 companies in a range of sectors of the U.S. economy have been remarkably successful in manipulating the tax system to avoid paying even a dime of tax on billions of dollars in profits. These ten corporations’ tax situations shed light on the widespread nature of corporate tax avoidance. As a group, the ten companies paid no federal income tax on $16 billion in profits in 2012, and they paid zero federal income tax on $57 billion in profits over the past five years. All but one paid less than zero federal income tax in 2012; all paid exceedingly low rates over five years.
Friday, October 5, 2012
Alex and I met at UW-Madison's welcome reception for new faculty two years ago. Our academic interests are the converse of each others'. Alex is in the political science department, but spent a year in law school and works on judicial politics. I am of course at UW Law School, but spent a year in a political science Ph.D program and work on the politics of tax policy. We got married at Blessed Sacrament Catholic Church in Madison, followed by a reception at a restaurant called the Old Feed Mill.
Attending the wedding were tax lawyers Bob Fahrenbach, Jeanne Fahrenbach, Melissa Galetto, Brian Jenn, Kristin Keeling and Laura Leitch; non-tax lawprofs Lisa Alexander, Ann Althouse, Rob Anderson, Steve Barkan, Tonya Brito, Andy Coan, Anuj Desai, Alex Huneeus, Cecelia Klingele, Michele LaVigne, Ion Meyn, Thomas Mitchell, John Ohensorge, Margaret Raymond, Joel Rogers, David Schwartz, Mitra Sharafi, Mark Sidel, Steph Tai, Bill Whitford and Jason Yackee; and political science profs John Ahlquist, Rick Avramenko, Rikhil Bhavnani, Barry Burden, John Coleman, Mark Copelovitch, Scott Gehlbach, Eunsook Jung, Dan Kapust, Helen Kinsella, Alex Kuo, Melanie Manion, Ken Mayer, Ryan Owens, Maggie Peters, Jon Pevehouse, Byron Shafer, Nadav Shelef, Scott Straus, Kathy Cramer Walsh, Jessica Weeks, David Weimer and Susan Yackee.
Nancy Staudt, Edward G. Lewis Professor in Law and Public Policy at USC, has been named Academic Director of the new Schwarzenegger Institute for State and Global Policy:
The USC Schwarzenegger Institute will focus on the responsibility of policymakers to transcend partisanship to implement policies that most benefit the people they serve, with five priority areas: education, energy and environment, fiscal and economic policy, health and human wellness, and political reform. Guiding principles include: science and evidence as an important role to play when finding solutions to policy and social issues; local solutions are often the best means to solve global problems and, future leaders, including students and young people, must help shape the solutions for our future.
Schwarzenegger will chair the Board of Advisors and serve as inaugural holder of the Governor Downey Professor of State and Global Policy at USC, named after a former California governor and co-founder of USC.
The USC Schwarzenegger Institute will focus on the responsibility of leaders to transcend partisanship to implement policies that most benefit the people they serve. ... Guiding principles include: science and evidence must play an important role when finding solutions to policy and social issues; local solutions are often the best means to solve global problems; and future leaders, including students and young people, must help shape the solutions for our future.
Tuesday, June 19, 2012
The Board of Trustees of the Southern Federal Tax Institute invites all full-time tax professors to attend the Forty-Seventh Annual Institute in Atlanta on October 15-19, 2012, as guests of the Trustees (the $995 registration fee will be waived). If you would like to attend, please email here. If you have any other questions, please contact Brant Hellwig (Washington & Lee), who serves as Special Advisor to the Institute.
Thursday, April 5, 2012
Staudt, a nationally recognized tax scholar, began her career as a lawyer in San Francisco. She served as a professor at Northwestern University Law School until she came to USC in June 2011. She currently has faculty appointments in the Gould School of Law and the Sol Price School of Public Policy.
Staudt has enjoyed her experience so far at USC, especially working with students and her colleagues, she said. “The faculties in both these schools are just so smart and collegial,” Staudt said. “It really makes for a bright and vibrant experience. I teach both law students and undergraduate students as well and the students are so interested and interesting, so spending time with the faculty and students has been wonderful.”
The endowed chair not only reflects her achievements, but also the caliber of the university, Staudt said. “What’s exciting about [becoming a chair] is that only really great universities award these types of honors,” Staudt said. “It’s an exciting moment because USC is really becoming so fantastic and to be recognized at such a fantastic institution is a real honor.”
Stadut said one of her principal goals is to improve the university through the Lewis Chair. “I’ve really been thinking about this award as not only a motivator to work hard in the classroom and as a researcher, but as a responsibility to contribute to the school and the students,” Staudt said. “Not only do I get to glow in this new status, but I really need to be motivated to help this university become even greater.”
Friday, March 16, 2012
Thursday, January 12, 2012
There is a retirement ceremony today to honor legendary UC-Davis Tax Prof Daniel L. SImmons. He is perhaps best known on the scholarly front as a co-author of the Foundation Press business tax, corporate tax, income tax, and partnership and s corporation tax casebooks (with the late Paul McDaniel and Marty McMahon). From Dan's faculty web page:
Many lawyers fall into their fields, more often as a result of circumstance rather than planning. Take, for instance, Dan Simmons. "I came to law school your typical political science major. I had no economics background. I left law school expecting to be a litigator."
Working as a clerk for the California Supreme Court, Simmons discovered "litigation is 90 percent paperwork. When an opportunity arose to work for my tax teacher, I took it." Fifteen years later, as Congress rewrote the Internal Revenue Code, Simmons would occupy the prestigious position of professor in residence in the Office of the Chief Counsel of the IRS.
"You cannot practice law without understanding the income tax system," said the 1971 King Hall alumnus. "There's very little we can do in today's society that doesn't have income tax implications."
For this reason, the tax lawyer is both the ultimate specialist and ultimate generalist, practicing an esoteric brand of law that touches practically every transaction in American society. "Contracts, marital property, trusts, estate planning, immigration, corporations, partnerships, securities, torts, constitutional law, employment discrimination-the tax lawyer must be knowledgeable in all," said Simmons.
Monday, January 9, 2012
The just-concluded AALS Annual Meeting brought several Tax Profs into leadership roles:
- AALS Section on Administrative Law: Kristin Hickman (Minnesota), Member, Executive Committee
- AALS Section on Taxation: Jim Repetti (Boston College), Chair; Reuven Avi-Yonah (Michigan), Chair-Elect; and Miranda Perry Fleischer (Colorado), Member, Executive Committee.
- AALS Section on Trusts & Estates: Laura Rosenbury (Washington University), Chair; Bill LaPiana (New York Law School), Chair-Elect; Al Brophy (North Carolina), Secretary; and Iris Goodwin (Tennessee), Treasurer.
- AALS Section on Women in Legal Education: Bridget Crawford (Pace), Chair-Elect.
- CALI (Center for Computer-Assisted Legal Instruction): Paul Caron (Cincinnati), Vice-President, Board of Directors.
Wednesday, July 20, 2011
Charlotte Crane is a law professor at Northwestern University School of Law, where she teaches corporate tax and tax policy in both the JD and graduate tax programs and frequently conducts an annual colloquium for academic tax scholarship. She began her law career in 1976 as a law clerk for Judge Wade H. McCree of the U.S. Court of Appeals for the Sixth Circuit and later served as a law clerk to U.S. Supreme Court Justice Harry A. Blackmun. She also worked as an associate at Hopkins & Sutter in Chicago.
Crane served as the professor in residence at the IRS Office of Chief Counsel for the 2010-2011 academic year. She recently spoke with Tax Analysts' Shamik Trivedi about the IRS guidance process, the effect of the Supreme Court's decision in Mayo, and the chances for corporate tax reform.
All Tax Analysts content is available through the LexisNexis® services.
Saturday, July 9, 2011
Wednesday, April 27, 2011
Jim was a legendary figure in the field of tax law and a beloved member of the Law School community since he joined our faculty in 1960. After graduating from the Law School with his LL.M. in taxation in 1958, he went on to work for White & Case for two years before returning to NYU to become a full professor at age 32. A distinguished scholar, Jim’s treatise on corporate tax law has long been viewed as the authoritative work on the subject, widely cited by the Supreme Court and regularly used by academics and practitioners. He was deeply committed to the Law School during his more than five decades here, teaching thousands of students in almost every tax course available. After retirement, he remained dedicated to his work as of counsel at the firm of Cooley LLP, where he founded the tax department in 1970, and continued to teach at the Law School. He was co-teaching Taxation of Affiliated Corporations this Spring, and remained active and engaged to the very end.
Jim was a wonderful mentor, a generous colleague, and a dear friend. A familiar presence around the institution, Jim will be deeply missed. Our thoughts and prayers are with his wife Carol Fonda Eustice, daughter Cynthia Lapier, son James M. Eustice, and their families during this incredibly difficult time.
I will share further details about funeral arrangements as soon as I have more information.
From Jim's NYU faculty web page:
Eustice's main philosophy is to teach the Internal Revenue Code itself, rather than the policy implications of that document. "I've always viewed my main mission as getting people up to snuff on what the law is, rather than what it ought to be. This is the only area of the law where you really do close-in-cape-work with a detailed and complicated statute. There are some statutory courses, but there's nothing really like the Code and its six volumes of regulations."
Monday, April 25, 2011
As we prepare to leave Pepperdine, my wife and I hosted Southern California Tax Profs for a wonderful dinner last night, filled with great food, drink, and conversation.
Wednesday, October 13, 2010
- Seattle Times, Obituary:
He was a third generation Seattleite, and a third generation lawyer in this city who loved everything about the Pacific Northwest. ... Meade was long active behind the scenes in Democratic politics, having first been attracted when Senator Warren Magnuson appointed him to several "patronage" jobs in Washington, DC during his university years. ... Meade also cultivated many of the trappings and interests of a professor. His staple wardrobe included a bow tie, fedora, highwater trousers, loafers and a fountain pen or two. ...
A memorial service celebrating Meade's life will be held on Friday, October 15, 2010 at St. Mark's Cathedral in Seattle at 2:00 pm. Remembrances may be made to: Providence Hospice of Seattle or the Alzheimer's Association.
Meade Emory was a Seattle fixture. He and his wife Deborah, above all, savored life. They could be seen at the opera, at Town Hall, at the Seattle Chamber Music Society (which he founded), at book, political, and University of Washington events, and at picnics and poetry readings. ...
Beyond his official vitae, his many Seattle and other friends knew Meade to be an engaged man. He read everything, was prepared to discuss and debate any public issue, and also was a walking library of information about all Seattle-related things and persons. ...
Shortly after his retirement from the University of Washington Law School, Meade was beset by physical ailments, including Alzheimer's, which caused the Emorys to retire early in 2009 to Bayview Manor. Though in recent months mainly confined to bed, and beset with Alzheimer's, Meade continued to receive visitors, to read, and to engage in political gossip. ...
Yes, he was a man and attorney of character and honor. It is hard to imagine him on the wrong side of any issue. It is also hard to imagine Seattle in his absence. He loved Seattle and, in return, was loved by the most engaged citizens of his city. His memorial service Friday, at St. Mark's Cathedral, no doubt will be attended by those same citizens. His was a life well and usefully lived.
- Tax Notes Today (2010 TNT 197-6), Tax Professor Meade Emory Dies:
Emory may be most widely known for his connections with the Church of Scientology. Although he was not a Scientologist, in 1982 Emory co-founded the Church of Spiritual Technology (CST), an organization dedicated to preserving and archiving Scientology scripture. CST owns the copyrights to Scientology founder L. Ron Hubbard's books and lectures and manages their licenses.
CST petitioned for section 501(c)(3) tax-exempt status in 1983, but the IRS claimed the organization "was created to shelter the income of nonexempt Scientology organizations from taxation." The IRS ultimately recognized CST and 24 other organizations related to the Church of Scientology as tax exempt in an October 1, 1993, closing agreement.
Sunday, September 19, 2010
It is not enough for Joshua Blank (LL.M. ’07) to teach courses, write thoughtful scholarship, and, as faculty director of the graduate tax program, administer a program for 400 full-time, part-time, and online students. He also runs four miles round-trip every day at lunch between Washington Square and Battery Park City, where he drinks in the view of the Statue of Liberty. Clearly, Blank, who joined NYU Law in January, thrives on successful multitasking. “Josh is an excellent administrator, teacher, and scholar—really good at all three,” says Deborah Schenk (LL.M. ’76), Ronald and Marilynn Grossman Professor of Taxation and former faculty director of the program.
Blank, 33, attributes his remarkable capacity to having found his purpose and passion. “This is my dream job,” he said. “I view NYU as the center of the tax universe.”
Tuesday, August 3, 2010
- ABA Journal, Ex-Law Prof Alleges Harassment by Duquesne Law Dean
- Law Librarian Blog, Duquesne Law School Hit With Discrimination Suits
- Leiter's Law School Reports, Suing the Law Schools
- MSNBC, Duquesne Law Faculty Member Claims Sexual Harassment
- Pittsburgh Channel, Duquesne Law Faculty Member Claims Sexual Harassment
- Pittsburgh City Paper, Black and White Issue
- Pittsburgh Post-Gazette, Former Duquesne Faculty Member Files Suit Against University
Prior TaxProf Blog coverage of troubles at Duquesne:
- Duquesne Dean Resigns After Given 24-Hours Notice to Resign or be Fired; Tenure Battle, Lack of Faculty Scholarship Cited as Reasons (Dec. 11, 2008)
- U.S. News Rankings, Lack of Faculty Scholarship Blamed for Duquesne Dean's Firing (Dec. 23, 2008)
- NY Times on Abrupt Firing of Duquesne Law Dean (Dec. 26, 2008)
Saturday, July 17, 2010
Professor McDaniel joined the faculty of the College of Law in 2004. He had a long and distinguished career as a tax lawyer and professor, and was active as a full-time faculty member, teaching international tax classes and producing tax scholarship, through the Fall term of 2009 before being diagnosed with his final illness around the New Year. He was an exceptional teacher and scholar, and he will be sorely missed by all who have known him as a colleague, teacher and friend. ...
Professor McDaniel’s greatest gift as a teacher and human being was nurturing relationships and he is remembered fondly and with great respect by all his students and colleagues. Professor McDaniel always went out of his way to welcome the international students enrolled in the International Tax Program, hosting a welcoming reception for them and their families at his home each year and, when feasible, before the program grew to it now large size, hosting a Thanksgiving Day dinner at his home for the international students and their families. Over the many years of his teaching career, Professor McDaniel’s character and intellect inspired countless students to pursue careers in tax law, a number of whom he also inspired to follow in his footsteps as law school tax professors. ...
In lieu of flowers, the family requests that memorial donations be made to one of the following: the Paul R. McDaniel International Tax Scholarship fundfor international students and scholars to come participate in the International Tax Program at the University of Florida (University of Florida Law Center Association, Inc., PO Box 14412, Gainesville, FL 32604-4412); the First Presbyterian Church of Alachua (P.O. Box 308, Alachua, FL 32616); or "Food4Kids of Alachua" (c/o First Presbyterian Church of Alachua), the weekend food program Professor McDaniel helped create with his wife.
A memorial service will be held at Westminster Presbyterian Church, Gainesville. A public celebration of Professor McDaniel’s life will take place in the fall at the Baughman Center on the University of Florida campus, on a date to be announced.
Upon learning of Paul's illness, Jim Repetti and I wrote on this blog:
[B]eing asked to join Paul as a co-author was one of the proudest (and most intimidating) moments of our careers. In working with Paul, we have been repeatedly struck by his encyclopedic knowledge of the tax law, clear yet elegant prose, and organizational genius. But what stands out most for us has been Paul’s incredible grace and patience in nurturing two junior co-authors struggling to match the high standards he set in prior editions.
We collected dozens of remebrances from Paul's many friends, colleagues, and former students and presented them in a book for Paul and his family. On Paul's passing, I thought it would be fitting to post the Tax Prof remembrances below the fold:
- Alice Abreu (Temple)
- Ellen Aprill (Loyola-L.A.)
- Joe Bankman (Stanford)
- Leslie Book (Villanova)
- Fred Brown (Baltimore)
- Leonard Burman (Syracuse)
- Paul Caron (Cincinnati)
- Sheldon Cohen (former IRS Commissioner)
- Bridget Crawford (Pace)
- Laura Cunningham (Cardozo)
- Noel Cunningham (NYU)
- Harvey Dale (NYU)
- Cliff Fleming (BYU)
- Christopher Hanna (SMU)
- Mary Heen (Richmond)
- David Hudson (Florida)
- Michael Knoll (Pennsylvania)
- Michael Livingston (Rutgers-Camden)
- Charlene Luke (Florida)
- Bill Lyons (Nebraska)
- Eric Lustig (New England)
- Ray Madoff (Boston College)
- Marty McMahon (Florida)
- Lori McMillan (Washburn)
- Robert Peroni (Texas)
- Jim Repetti (Boston College)
- Kerry Ryan (St. Louis)
- Deborah Schenk (NYU)
- Len Schmolka (NYU)
- Daniel Shaviro (NYU)
- Miranda Stewart (Melbourne)
- Victor Zonana (NYU)
Thursday, July 15, 2010
(Hat Tip: Lauren Jones.)
The Two-Percent Haircut, otherwise known as the two-percent floor, is a limitation on miscellaneous itemized income tax deductions and is codified under Internal Revenue Code. I.R.C. § 67(a). ...
[Fn.1: Samuel A. Donaldson (Washington), Federal Income Taxation of Individuals: Cases, Problems, and Materials 30 (Thomson-West, 2d ed. 2007).]
The policy reason for the two-percent haircut is quite evasive. We may be able to gauge Congress' intent with the two-percent haircut by looking at the possible reasons for including certain items. The most significant expense that is categorized as a miscellaneous itemized deduction is the unreimbursed business expenses of an employee. It is a possibility that Congress imposed the two-percent haircut on these expenses in order to weed out portions that may have been personal in nature, as major employee expenses are generally reimbursed by the employer anyway. However, this policy rationale doesn't make much sense when one considers Congress' unlimited allowance of many personal expense deductions (some above-the line). The two-percent haircut is a thing of mystery.
Monday, July 12, 2010
- Arizona State
- George Mason
- Missouri (Columbia)
- North Carolina
- Ohio State
- Rutgers (Camden & Newark)
- SUNY (Buffalo)
- William & Mary
Saturday, July 10, 2010
Thanks to Tax Profs Francine Lipman (Chapman) and Richard Winchester (Thomas Jefferson) for the wonderful lunch today in Pacific Beach. In addition to seeing Francine's spectacular condos (that's not a typo) and celebrating Richard's well-deserved award of tenure, it was nice to catch up on each other's work, schools, and families. I initially met Francine and Richard through the virtual Tax Prof community of this blog and listserv, and it was fun to break bread together in person.
Saturday, July 3, 2010
Following up on Wednesday's post, Remembering Marty Ginsburg (1932-2010): NPR Weekend Edition, Martin Ginsburg's Legacy: Love Of Justice (Ginsburg), by Nina Totenberg (listen to the story here, with several clips of Marty):
(Hat Tip: Mike Talbert.)
The Ginsburg marriage was one of those marvels of life, a 56-year marathon of love and support.
Martin D. Ginsburg met Ruth Bader on a blind date at Cornell. She was 17; he a year older. As he would later put it, she was a "top student." He was a "top golfer." ...
In recent weeks, facing a losing battle with cancer, Marty Ginsburg wrote to his wife that setting aside parents and kids, "you are the only person I have loved in my life. ... I have admired and loved you almost since the day we first met at Cornell some 56 years ago."
Turning introspective about his own life, he told a friend, "I think that the most important thing I have done is to enable Ruth to do what she has done."
Wednesday, June 30, 2010
Following up on Sunday's post on the death of renowned tax professor (Georgetown) and tax lawyer (Fried Frank) Martin D. Ginsburg, husband of Supreme Court Justice Ruth Bader Ginsburg: over two dozen of Marty's tax friends and colleagues offer their remembrances and tributes below the fold.
- Alice Abreu (Temple)
- Ellen Aprill (Loyola-L.A.)
- Reuven Avi-Yonah (Michigan)
- Jordan Barry (San Diego)
- Linda Beale (Wayne State)
- Daniel Berman (Boston University)
- Jack Bogdanski (Lewis & Clark)
- Evelyn Brody (Chicago-Kent)
- Paul Caron (Cincinnati)
- Mark Cochran (St. Mary's)
- Sheldon Cohen (Washington, D.C. tax lawyer and former IRS Commissioner)
- Cliff Fleming (BYU)
- Jonathan Forman (Oklahoma)
- Albert Golbert (Los Angeles tax lawyer and former adjunct professor)
- James Halpern (Judge, U.S. Tax Court)
- Christopher Hanna (SMU)
- Calvin Johnson (Texas)
- Michael Knoll (Pennsylvania)
- Jeffrey Kwall (Loyola-Chicago)
- Louis Lobenhofer (Ohio Northern)
- Roberta Mann (Oregon)
- Elliott Manning (Miami
- James Maule (Villanova)
- Joel Newman (Wake Forest)
- Robert Peroni (Texas)
- Randle Pollard (Widener)
- Toni Robinson (Quinnipiac)
- Adam Rosenzweig (Washington University)
- Deborah Schenk (NYU)
- David Shakow (Pennsylvania)
- Daniel Shaviro (NYU)
Wednesday, June 9, 2010
I previously blogged (here and here) the new novel by Tax Prof Daniel N. Shaviro (NYU), Getting It (iUniverse, 2010). Above the Law today hsa a review of the book along with an interview with Dan. Here is the opening:
If you’re the type who is convinced that the people you work with in Biglaw are evil, conniving, and ready to stab you in the back with a really sharp highlighter, you will love Getting It, a novel by Daniel Shaviro. In a post titled “james joyce meets the paper chase,” an Amazon reviewer says: “If Joyce or Kafka had worked at Arnold and Porter, this would be their book.”
I’ve read a lot of lawyer fiction, but never something quite like this. The satirical novel is populated with sadistic partners and scheming associates competing for partnership, including the caddish Bill Doberman, dopey Arnold Portner, and self-involved Lowell Stellworth. It’s an “American Psycho” take on Biglaw — funny and fast-paced, a great summer quick read. I devoured it on a plane to Chicago.
Monday, June 7, 2010
- IRS California Registered Domestic Partners Can Split Income and Tax Withholding 50/50 Without Adverse Gift Tax Consequences (June 2, 2010)
- WSJ: Gay Couples Get Equal Tax Treatment (June 6, 2010)
In November 2004, [Pat] and I contacted the Office of Tax Legislative Counsel to request that the Tax Policy office urge the IRS to issue a public revenue ruling consistent with this private ruling so that registered domestic partners could plan their tax affairs and tax preparers could know how to prepare their returns. When that went nowhere, she and I worked together on a private ruling request that was filed in April 2005. Although Chief Counsel staff attorneys who conferred with me during the process seemed favorable to our position, there was no formal response to that request until April 2007, when the Service declined to rule one way or the other “in the interests of general tax administration.” In the meantime, of course, the Service had issued CCA 200608038, which should have made an adverse private ruling almost automatic (although the Service didn’t know how to explain how, from a tax perspective, income belonging to one partner for tax purposes ended up being half owned by the other partner). Pat and I began thinking about how the client would file his return consistently with the 2006 CCA and then file a claim for refund and, if unsuccessful, file suit for refund in the US District Court for the Northern District of California. But after the 2008 election of President Obama and the 2009 White House website declaration of controlled support for the GLBT community, it seemed propitious to try the private ruling approach again. Pat always imparted her deep knowledge and wise guidance in the process, which now has ended pretty successfully. She was always ready to enlist broader support from her academic colleagues
I don’t know how acknowledgments are handled in the academic world, but I would like you to know and to ask you to let your colleagues know, how much I appreciate being Pat’s colleague in this endeavor. We in the Bay Area are lucky to have won her from Iowa and Texas.
Sunday, April 25, 2010
The awards event recognizes corporate and individual excellence for philanthropy, volunteerism, fundraising and community leadership in the field of HIV/AIDS. The humanitarian award in particular recognizes an individual who is dedicated to improving the consortium and the community by volunteering his or her services and talents.
Wednesday, April 21, 2010
The University of San Diego School of Law Tax Law Society is hosting a Spring Mixer today in honor of Lester B. Snyder for his contributions USD and its tax program. Karen C. Burke, M. Carr Ferguson, and Richard C. Pugh will deliver remarks. From Les's faculty web page:
Update: Webcast here.
A specialist in tax law, Professor Lester B. Snyder came from the University of Connecticut to USD where he served as director of the Graduate Tax Program from 1983 to 1989. He has also been a visiting professor at New York University and Boston University. For nearly 20 years, he was editor-in-chief of the Journal of Real Estate Taxation. He was the first professor-in-residence in the Tax Division of the U.S. Department of Justice. ... Snyder was a recipient of the 2003 Bernard E. Witkin Award for excellence in teaching from the San Diego Law Library Justice Foundation.
Wednesday, April 7, 2010
- Mitchell M. Gans (Hofstra)
- Thomas D. Griffith (USC)
- Lily Kahng (Seattle)
- Kirk J. Stark (UCLA)
- Lee-ford Tritt (Florida)
- Larry D. Ward (Iowa)
Thursday, March 25, 2010
“This is a tremendous achievement for the Texas Tech School of Law,” said Walt Huffman, dean of the school. “Winning this prestigious statewide award is difficult; winning the award with a tax law article is truly exceptional. Professor Camp’s brilliant subject-matter, expertise in tax law and his ability to effectively share that expertise through the written word deserves the recognition.”
Friday, March 5, 2010
I previously blogged the sad news that Paul McDaniel, James J. Freeland Eminent Scholar in Taxation and Professor of Law at the University of Florida Levin College of Law, is seriously ill with stage IV mesothelioma. Marty McMahon, Paul's long-time friend and colleague, presented Paul with a plaque announcing the Paul R. McDaniel International Tax Scholarship:
Paul, on behalf of your colleagues at the University of Florida Graduate Tax Program, your students, and your friends, I want to present you with this plaque to commemorate the founding of the Paul R. McDaniel International Tax Scholarship at the University of Florida College of Law, an endowed fund that will support scholarships for international tax students and international tax scholars to come and participate in the International Tax Program. We are eternally grateful for your contributions to the Graduate Tax Program, particularly the International Tax Program, and for the enrichment of our lives and our careers that you have brought to us. Thank you very much.
The plaque reads: "In Honor of PAUL R. MCDANIEL ~ inspirational teacher and scholar ~ his colleagues, students, and friends have established THE PAUL R. MCDANIEL INTERNATIONAL TAX SCHOLARSHIP at the University of Florida College of Law."
Friday, February 12, 2010
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.
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.)
Thursday, February 11, 2010
(Hat Tip: Bridget Crawford.)
In making the award, the selection committee noted his innovation in developing teaching methods appropriate to different course contexts and aligned with the professional goals of his students, as well as his significant work with students on moot court competitions and the Pittsburgh Tax Review.
Wednesday, February 3, 2010
It is with heavy hearts that Jim Repetti and I share the news that our friend, mentor, and co-author Paul McDaniel, James J. Freeland Eminent Scholar in Taxation and Professor of Law at the University of Florida Levin College of Law, is seriously ill with stage IV mesothelioma. We join Paul’s wife Ginny and family in fervently praying for Paul.
By any reckoning, Paul is one of the most influential tax scholars and teachers of the past 50 years. Paul’s signal scholarly achievement among his fifty law review articles and ten books is his pioneering work on tax expenditure analysis with Stanley Surrey, culminating in their 1985 Harvard University Press book, Tax Expenditures. Paul has influenced generations of tax students with his six casebooks (Federal Income Taxation, Federal Income Taxation of Business Organizations, Federal Income Taxation of Corporations, Federal Income Taxation of Partnerships and S Corporations, Federal Wealth Transfer Taxation, and Introduction to United States International Taxation).
For us, being asked to join Paul as a co-author was one of the proudest (and most intimidating) moments of our careers. In working with Paul, we have been repeatedly struck by his encyclopedic knowledge of the tax law, clear yet elegant prose, and organizational genius. But what stands out most for us has been Paul’s incredible grace and patience in nurturing two junior co-authors struggling to match the high standards he set in prior editions. Jim is especially grateful to have also benefitted from Paul’s tutelage as his student at Boston College Law School and later as his colleague at Hill & Barlow and Boston College.
We had to convince a reluctant Paul to allow us to share this news with his many friends and admirers in the tax community. We know you will appreciate the opportunity to send Paul your best wishes and to let him know what he has meant to you. We will print the comments received to this post in a book for Paul and his family.
Thursday, January 14, 2010
Following up on my prior post, Nominate a Tax Prof for Best Law Teachers in America: Michael Hunter Schwartz (Washburn) has released the list of 150 nominees for inclusion in his forthcoming book, What the Best Law Teachers Do (Harvard University Press, 2011). Here are the Tax Prof nominees:
- Howard E. Abrams (Emory):
Professor Abrams has the unique ability to make a class as dry as personal income tax one that is engaging and even entertaining. He has an expansive knowledge of background cases and their underlying issues and presents them in a way that really clarifies the cases at hand. Further, he seems to know about every case in existence as, when someone asks a question, he normally knows of a case where the taxpayer asked the same question. In all, his teaching style is unabashed, humorous, enthralling, and most importantly: effective.
- Dennis A. Calfee (Florida):
Prof. Calfee has the best teaching style for tax law: he makes the students read the tax code ("out loud and with feeling!") and then teaches them to interpret, emphasizing the importance of punctuation, style, and format. In a world where placement of periods versus commas can make the difference, this is vital. Prof. Calfee also leads his classes into forays into the more interesting and esoteric concepts of tax law, where core concepts butt heads with practicality. The skills learned in Prof. Calfee's classes have long-lasting utility for his students who pursue tax careers. Most importantly, Prof. Calfee's enthusiasm for the subject matter is surpassed by his enthusiasm for the students. He always has time for students, be it to help with their particular tax code struggles, to advise on a job search, or to just listen. As law school communities grow larger and more corporate, that personal touch is invaluable.
- Bridget J. Crawford (Pace):
Professor Crawford has won the "Outstanding Professor of the Year" award at Pace for the past three years. One student described her teaching by saying, "I have never met a person with more energy or enthusiasm for her work. When you leave her class, you are wowed by her immense commitment to providing the necessary knowledge to her students, not just related to the given area taught that day, but also with regard to the underlying issues in every case or policy issue . . .Her door is always open to everyone." Another student said, "Professor Crawford stands out as an amazing professor because she has this great ability to turn staid topics into exciting energetic lectures. She also breaks down complex legal concepts into understandable pieces in a way that makes us all wonder why we were confused in the first place."
- Edward A. Morse (Creighton):
Professor Morse is an exceptional teacher. First, he has an incredibly deep understanding of the tax law. Second, he has a true passion for the subject matter he teaches and is able to instill that passion and interest in his students. Third, is a very well respected professor. The first thing that strike as a student of Professor Morse is that he truly knows 'his tax stuff.' He doesn't just know the answers to the problems he has assigned and merely recite that limited bit of information when teaching. He takes you beyond the shallow water of superficial explanations and gives you a deep, well rounded understanding of the complicated principles of tax law. When sitting in Prof. Morse's Taxation of Business enterprise class, each day I was truly impressed with how excited he seemed to be able to teach our class. You could tell he truly enjoyed the subject matter and wanted his class to understand the concepts and develop the same level of interest. His enthusiasm along with his positive reinforcement which he provided his students when they didn't quite grasp a concept, he me realize that I too could learn and someday practice in this complex area of law.
- Stanley D. Neeleman (BYU):
Prof. Neeleman does not confine his tax course to a case book. He has developed additional problems to flesh out the relevant cases and code sections. Instead of using the traditional Socratic method while reviewing a case he uses the Socratic method with the problems. The problems create a teaching opportunity and are not merely short cuts to dispense the black letter law. The problems are usually not simple and require applying common law, relevant code sections, and previously covered materials. In addition, the problems usually have multiple parts and each part adds an additional layer of complexity. Prof. Neeleman is also a well-spring of legal ethics. Not only does he teach what is permissible under the law, but he also points out what permissible behavior is not necessarily ethical. It is refreshing to have a teacher that doesn't just teach what you can get away with. Finally, the fascinating thing about Prof. Neeleman is that even though he brings his case book and tax code supplement to class, he never opens them. It is all in his head. He remembers every detail about the cases, about his own problems, and the code text. Amazing!
- Sergio Pareja (New Mexico):
Professor Pareja]'s courses require students to actively learn material. His teaching style incorporates problem-based learning, quizzes, written exercises, class participation, student teaching of material, along with his own creative and practice-based presentation of materials. His courses are rigorous and challenge students to grapple with new material in a way that ensures they understand and are able to apply the material. Student comments regarding [his] teaching demonstrate that he is well-regarded by his students for his high expectations of their performances. Because of his teaching, several students have decided upon tax as their area of concentration and practice, a decision which even surprised some of them.
- David M. Schizer (Dean, Columbia):
Dean Schizer is an outstanding person as well as lecturer. He displays tremendous respect for his students. His clarity of teaching as well as his ability to draw the students into discussion made him by far the best professor I had at Columbia. What was particularly interesting is that he has a strong tax focus, which is not known as the most engaging of topics. Nevertheless, Dean Schizer's classes are always full and well attended. Despite his outstanding intellect, Dean Schizer is very approachable. His natural humility marks him as an exceptional human being.
- David I. Walker (Boston University):
Nominations remain open and will be accepted through March 30, 2010.
Professor Walker teaches Corporations and Tax to huge numbers of students, many of whom say they refuse to take these courses from anyone else. Her gets near perfect evaluations in Tax, of all things, even while teaching sections of over 100. He maintains his reputation as an extremely humane professor even while working his students as hard as anyone in the school."
Monday, January 11, 2010
David Brunori today announced his 15-person All-Decade State Tax Team (55 State Tax Notes 127 (Jan. 11, 2010)), which includes three Tax Profs:
- Walter Hellerstein (Georgia)
- Richard D. Pomp (Connecticut)
- John A. Swain (Arizona)
Thursday, November 19, 2009
This Article critiques the prevailing justification for subsidies for the charitable sector, and suggests a new alternative. According to contemporary accounts, charity corrects the failure of the private market to provide public goods, and further corrects the failure of government to provide goods other than those demanded by the median voter.
Wednesday, November 18, 2009
Allison Christians was chosen Teacher of the Year from among all eligible tenure-track professors at the Law School by a poll of the three most recent classes (excluding the graduating class). Christians joined the law faculty in 2005, after practicing tax law at Wachtell, Lipton, Rosen & Katz in New York City. She has written several articles and book chapters addressing national and international policy, globalization, competition, institutional, and development aspects of taxation and is co-author of a leading casebook on U.S. international tax law.
Tuesday, October 20, 2009
A leading tax scholar, Repetti's lecture explored the role of economic analysis in determining the future of our tax system. Repetti noted that concerns about fairness, administrability and economic efficiency had traditionally played equal roles in the design of our tax system. In the past twenty years, however, concerns about economic efficiency appear to have become dominant in the debate about the best system. Professor Repetti argued that economic efficiency should not play a greater role in structuring our tax system than concerns about the system's fairness and administrability because the anticipated gains from economic efficiency are no more certain than gains associated with fairness and administrability. ...
Repetti was appointed as the first The Rev. William J. Kenealy, SJ, Professor at the start of this academic year. The Professorship is named in honor of the member of the Law School's first class who went on to serve as dean of the school from 1939-1956.
Tuesday, October 6, 2009
In our article, Ranking Law Schools: Using SSRN to Measure Scholarly Performance, 81 Ind. L.J. 83 (2006), Bernie Black and I noted that one of the advantages of SSRN download counts over the other faculty rankings measures (citation counts, publication counts, and reputation surveys) is that SSRN downloads favor younger scholars at improving law schools while the other measures favor more established scholars and schools. We also noted that women and minorities are under-represented in SSRN download counts as they are in citation counts, publication counts, and reputation surveys, but speculated that the representation of women and minorities would improve in the future as they posted more papers on SSRN, particularly in the recent downloads measure. We closed the article with case studies of the SSRN download rankings in our respective fields -- corporate and tax law (pp. 120-22). The SSRN download data were from August 2005. The chart below compares that data with the most recent tax download data (September 2009) on gender, race, and age:
Earlier this year, I asked Why Do Female Tax Profs Do Better in the SSRN Rankings Than Their Nontax Counterparts?. The representation of women in the Top 25 has increased from 2005 to 2009 in both all-time (4 percentage points) and recent (19) downloads. However, the representation of minorities has decreased in all-time downloads (4) downloads and has stayed at 0 in recent downloads (based on self reporting in the AALS listing of minority law teachers).
On the age front, Tax Profs in the Top 25 of the SSRN download rankings in both 2005 (all time: 47.0 mean, 47.0 median; recent: 45.4 mean, 44.5 median) and 2009 (all time: 47.6 mean, 48.0 median; recent: 46.3 mean, 47.0 median) are much younger than Tax Profs (55 mean, 54 median) and law professors (53 mean, 52 median) generally. Eric A. Lustig, Who We Are: An Empirical Study of the Tax Law Professoriate, 1 Pitt. Tax Rev. 85 (2003) (2001 AALS data). However, the mean and median ages have increased from 2005 to 2009 in both download categories -- all-time (0.6 mean, 1.0 median) and recent (0.9 mean, 2.5 median) downloads.
Wednesday, September 30, 2009
I am honored to be included on the list of Accounting Today's Top 100 Most Influential People for the fourth year in a row. The magazine contains one-sentence explanations of why each of the folks made the list; here is mine:
Caron has built the leading tax blog on the Internet, with over 10 million page views since he created it in 2004.
I am flattered to be on the list with such high-powered people in the tax and accounting worlds, including:
Government and Industry Group Officials:
- Robert Attmore (Chair, GASB)
- Ben Bernanke (Chair, Federal Reserve System)
- Timothy Geithner (Secretary of the Treasury)
- J. Russell George (Treasury Inspector General for Tax Administration)
- Robert Harris (Incoming Chair, AICPA)
- Karen Hawkins (Director, IRS Office of Professional Responsibility)
- Robert Herz (Chair, FASB)
- James Kroeker (Chief Accountant, SEC)
- Barry Melancon (President & CEO, AICPA)
- Nina Olson (National Taxpayer Advocate, IRS)
- Thomas Sadler (Chair, NASBA)
- Mary Schapiro (Chair, SEC)
- Douglas Shulman (Commissioner, IRS)
- David Tweedie (Chair, IASB)
- Edward Yingling (Chair, ABA)
CEOs of Major Accounting Firms:
- Timothy Flynn & John Veihmeyer (KPMG)
- Robert Moritz & Dennis Nally (PriceWaterhouseCoopers)
- Edward Nusbaum (Grant Thornton)
- James Quigley & Barry Salzberg (Deloitte)
- James Turley (Ernst & Young)
CEOs of Tax & Accounting Companies & Publishers:
- Jonathan Baron (Thomson Reuters Tax & Accounting)
- Kevin Robert (Wolters Kluwer)
- Mike Sabbatis (CCH)
- Brad Smith (Intuit)
- Russ Smyth (H&R Block)
As one who has difficulty learning my students' names each year, I may follow the approach Jack Bogdanski (Lewis & Clark) has taken this fall with his Income Tax class:
Thursday, September 10, 2009
From Jonathan Turley (George Washington):
Minnesota prosecutors have charged Hamline University professor Robin Magee with 11 felony counts for failing to file tax returns and filing false returns. In addition to to criminal law, tax law is one of Magee’s specialties and she also practices as a tax lawyer.
Prosecutors allege that Magee failed to file her state tax returns for 2004 through 2006 until this year, never filed for 2007, and underpaid her taxes by $5,000. The government also charges that Magee claimed eight exemptions, even though she is single and has no dependents. ...
Magee reportedly claimed that she failed to file her tax returns because she has extreme attention deficit disorder, though if true that makes her work on the taxes of others a bit difficult to square. ... On her faculty page, she writes:
“I believe, as the founders of this country espoused, that the greatest threat to law and order, peace and liberty is tyranny, not crime. I, therefore, believe that the highest calling of the lawyer is the call to fight against tryanny and government-sponsored or tolerated oppression. Thus, I struggle in my classes to instill in my students the knowledge of the law and the critical and analytical skills to hold the government (and everyone else) accountable to the rule of law and the rights of all people.”
Monday, August 24, 2009
Tax Prof Susan Kalinka, the Harriet S. Daggett-Frances Leggio Landry Professor of Law at the LSU Paul M. Hebert Law Center, died this morning. She was 60 years old. From LSU Chancellor Jack M. Weiss:
Professor Kalinka was an exceptional teacher and scholar of tax law. She inspired dozens of students to seek specialized degrees in tax law and to pursue careers in that field. She was passionate about her work and about her students. She will be missed greatly and remembered fondly.
Update #1: From Susan's tax colleague, Chris Pietruszkiewicz, Vice Chancellor - Business and Financial Affairs & J.Y. Sanders Professor of Law at LSU:
I am saddened to report that Professor Susan Kalinka passed early this morning after a sudden illness. Susan joined the LSU faculty in 1988 and, for 20 years, has only ever had one passion – students. Some people have a personality that others want to follow but Susan had much more than that, building a tax program in which over 90% of our students enroll in at least one tax class despite its absence from the Louisiana Bar Exam. She not only encouraged tax students to apply for LL.M. programs, but she funded their application fees, sending over 35 students to tax LL.M. programs in the last five years. Without fanfare, she devoted countless hours to the Baton Rouge community with her VITA program.
Her gift was inspiring students and, we are enormously thankful for everything that she did and everything that she represents. As a colleague for nine years, I gained a mentor – and a friend, one who created a fantastic place to be a tax professor. Two decades of students had the benefit of the kindness and dedication of Professor Mom and, while we are very sorry to see her pass so early in life, we celebrate her life as a colleague, teacher, mentor, and, most importantly, a wonderful person.
Update #2: From the LSU press release:
Professor Kalinka had been diagnosed recently with cancer. She had been undergoing treatment for only a few weeks, and her condition deteriorated rapidly over the weekend.
Family members have asked that colleagues, students, alumni, and friends send written comments regarding Professor Kalinka and her teaching career at LSU. Comments, photos, and personal remembrances may be sent to KalinkaCondolences@law.lsu.edu.