TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, July 7, 2017

Tax Reform Is Hard (#TRIH)

With the looming deadline on both the debt ceiling and the tax reconciliation bill (not to be confused with the ACHA reconciliation instructions), taxes and, hopefully, tax reform are moving to the top of the legislative agenda.   The rhetoric of tax reform is heating up.  Yesterday Paul Ryan tweeted:

Screen Shot 2017-07-06 at 9.43.05 AM

Speaker Ryan is not the only member of GOP leadership discussing tax reform.  News last week broke that Steve Bannon wants to raise the top bracket rate to a number that has ”a 4 in front of it”. So, the GOP continues to a least float the idea of substantive tax reform measures.  

I don't want to get too carried away about tax reform. Despite my optimism for "reform season," others does not seem to have the same zeal. First there is no "plan" to discuss.  Second, the House Appropriations Bill (which I wrote about at Surly) does not seem to be too keen on the chances of real reform measures.  For example, the Appropriations Bill addresses estate tax regulations and ACA penalties.  If the estate tax and the ACA are on the chopping block, then why worry about the measures in the Appropriations Bill?

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July 7, 2017 in Congressional News, Political News, Tax, Tax Analysts, Tax Policy in the Trump Administration, Tax Profs | Permalink | Comments (1)

Thursday, June 22, 2017

Elaine Wilson Wins Faculty Scholarship Award

WilsonWest Virginia Record, Wilson Wins WVU Law's 2017 Faculty Scholarship Award:

West Virginia University College of Law has selected its 2017 Facility Significant Scholarship Award recipient, an in-house honor that recognizes work addressing significant public issues.  

Elaine Wilson, a WVU tax professor and president of the West Virginia Tax Institute, won for her article titled Cooperatives: The First Social Enterprise. It examines the issues of “charitable values and economic benefit within the corporative business model,” the WVU announcement said. She joined the university's faulty in 2012. Her work will be published in DePaul Law Review in the coming months.

“I was surprised, especially because of the talent (here) – there’s a lot of really great scholars who are doing really interesting work and competition is stiff," Wilson told The West Virginia Record.

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June 22, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Sunday, May 7, 2017

Tax Prof Baby: Eva Rana-Gamage

Eva Rana-Gamage, daughter of David Gamage (Indiana) and Shruti Rana (Indiana), was born on April 28 and weighed in at 6 pounds, 11 ounces:

Gamage

 

May 7, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)

Thursday, March 16, 2017

Tax Prof Wedding: Tessa Davis

WeddingContinuing a joyous TaxProf tradition (see individual wedding links below):  Tax Prof Tessa Davis (South Carolina) and Jon Huggett were married on March 11:

We held the wedding at a beautiful old home by a pond just outside of Columbia, South Carolina. As my position at South Carolina was what brought us here from New Orleans (where we met) it was really meaningful to get married in our new home city. A number of Jon's friends from New Orleans stood up with him, as did his brother. My side consisted of five bridesmaids and two bridesmen, all friends from childhood or college. The day, though a bit chillier than expected, was perfect. We had about 100 guests made up of family and friends from the many places we've lived. The ceremony was wonderfully true to us and officiated beautifully by my brother (a law prof at UC-Irvine). There was a even a Code head joke! We couldn't have hoped for a better celebration!

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March 16, 2017 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (0)

Monday, March 6, 2017

Paul Caron Named Dean Of Pepperdine Law School

Caron (2014)Press Release, Paul L. Caron Announced as Duane and Kelly Roberts Dean of the School of Law:

Paul L. Caron has been named the Duane and Kelly Roberts Dean of the Pepperdine School of Law. Caron, currently associate dean for research and faculty development and professor of law, will formally begin his responsibilities as dean on June 1, 2017.

“Since his first days as a distinguished visiting scholar through his selection as a tenured professor and now his candid and strategic participation in this search process, I have admired Professor Caron for his keen intellect, generous outreach to others, and his sterling reputation within the national legal community,” says Pepperdine president Andrew K. Benton. “It will be a privilege to work side-by-side with him to advance the Pepperdine School of Law, an entity we both hold in high esteem. He will be, I believe, a remarkable law dean.”

Caron came to the School of Law in 2010 as the D & L Straus Distinguished Visiting Professor of Law. He joined the School of Law tenured faculty in 2013 as professor of law and assumed the role of associate dean for research and faculty development in 2015. Previously Caron served as the associate dean of faculty and the Charles Hartsock Professor of Law at the University of Cincinnati College of Law.

“Paul Caron is a highly regarded scholar and wonderful mentor to our law school students,” says Pepperdine provost Rick R. Marrs. “He has a comprehensive knowledge of legal education in our country and a compelling vision for the place of our law school in that landscape. I eagerly anticipate working with him as he helps us achieve our goal to move the law school toward national prominence, providing our students with the highest educational experience and empowering them to become leaders in their communities.”

A widely respected expert in tax law, Caron has written over 50 books and scholarly articles and is the publisher and editor of Tax Prof Blog, the most popular tax blog on the Internet. He is also the owner and publisher of the Law Professor Blogs Network of more than 50 blogs in other areas of law edited by law professors around the country. He was named the third most influential person in legal education by the National Jurist in 2016 and has been listed as one of the 100 most influential people in tax and accounting every year since 2006 by Accounting Today.

"I am honored to be chosen as the next dean of this great law school at this important point in its history, following in the footsteps of Deanell Tacha, Ken Starr, Richard Lynn, and Ron Phillips," shares Caron. "I look forward to building on their work to advance Pepperdine's unique position in legal education by combining academic and research excellence with a deep-rooted commitment to our Christian mission that welcomes people of all faiths and backgrounds."

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March 6, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (29)

Monday, February 20, 2017

Creighton Dean Lifts Law Prof's Suspension After Faculty Threaten Vote Of No Confidence

MelilliOmaha World-Herald, Creighton University Law Professor Reinstated After Brief Suspension:

A professor at Creighton University has agreed to return to the law school today after he was temporarily suspended by the school’s dean.

Kenneth Melilli [right], who won the Robert F. Kennedy Memorial Award for Teaching Achievement at Creighton last year, was suspended by the dean of law Wednesday evening, evidently after an argument this month with a senior associate dean of law.

Letters obtained by The World-Herald show Melilli had support from numerous faculty members who intimated they would push for a vote of no confidence against Paul McGreal, dean of law, and Nicholas Mirkay, associate dean of law [and tax professor]. ...

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February 20, 2017 in Legal Education, Tax Profs | Permalink | Comments (6)

Saturday, February 11, 2017

Syracuse Law Dean, Raised By Adoptive White Parents, Had To Learn To Be Black; He Foresaw Legal Ed Crisis 'Long Before Other Deans Knew What Hit Them'

BoiseFollowing up on my previous post, Syracuse Dean (And Tax Prof) Craig Boise: 'The Only Harley-Riding, Piano-Playing, Calf-Roping Law Dean In The Country':

Syracuse Post-Standard, SU Law School Dean Craig Boise: Ex-Cop, Classical Pianist Who Had to Learn to be Black:

Craig Boise was a rookie Kansas City police officer in 1986, working in the predominantly black inner city.

He learned how to be black. He had to talk differently. The food and music were new. He was introduced to a new way of shaking hands — grabbing the thumbs, hands at an angle, then kind of snapping each other's fingers as you pull away. He started peppering his conversations with "brother" and "sister."

The fact that Boise actually was black didn't help. Up till then, he didn't know it. At birth, he was adopted by white parents who thought he was Native American. ...

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February 11, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (2)

Tuesday, December 15, 2015

Tax Profs Christine Allie And Stuart Lazar Find Love At AALS, Marry At Tax Court

WaPoWashington Post, On Love: Christine Allie & Stuart Lazar:

It took only an hour with Christine Allie to convince Stuart Lazar that she was someone special. He knew he had to make their first date extraordinary, but how?

Buffalo, N.Y., his home base at the time, just wouldn’t cut it. So, he decided to email Christine a round-trip ticket to Paris.

“It was a chance, but it was worth it,” Stuart says. “And I’d do it again with her in a heartbeat.”

The two tax law professors — Christine teaches at the Delaware Law School at Widener University and Stuart at the SUNY Buffalo Law School — had met in Washington at an Association of American Law Schools conference in early January 2015. They connected during a cocktail hour for attendees at the Washington Marriott Wardman Park Hotel. ...

Christine, 36, and Stuart, 47, chatted briefly before they shook hands and went their separate ways. Later that night, he sent her a short message on LinkedIn, saying how great it was meeting her. She responded quickly and invited him for drinks the next evening with colleagues at Clyde’s in Chinatown. ...

The couple exchanged vows Nov. 14 at the U.S. Tax Court in Washington. “It was my first choice,” Stuart says. “The whole [wedding] is inspired by what we’ve done. We are both tax professors who practice tax law and met here in Washington. It all came together, and we were very fortunate.”

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December 15, 2015 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (6)

Friday, December 11, 2015

Tax Prof Beer

PeroniCliff Fleming (BYU!) passed along this Christmas gift idea:  a 24-pack of the only beer named after a tax professor:  Peroni Beer.  Like its namesake Bob Peroni (Texas), reviewers say the beer is "robust," "earthy," "full-bodied" and "underrated."  Here is a full review:

The first time I had Peroni was in Boston while picking up my sister from college. My parents and I had walked the Freedom Trail and took a detour for some dinner in Little Italy. While most think that wine should be the standard drink of choice when in an Italian restaurant I have new for you. Have you ever tried a beer with your pasta? Normally, I stick with my favorite dish Fettuccine Alfredo, but that day a bowtie pasta with Vodka sauce caught my eye. Taking a quick look at the beverages Peroni seemed to be the best fit. After all it is brewed in Italy and I was in “little Italy” enjoying a nice Italian dish.

Fast forward a year to yesterday when I went attended a dinner party. The host prepared a wonderful meal of spaghetti and with meat sauce. I was responsible for beverages so what do you think I purchased? Peroni!!!

The back label says that it is the “No. 1 premium Italian beer” that has “an intensely crisp and refreshing taste with an unmistakable touch of Italian style.” I’m not sure what the “unmistakable style” was, but the rest of the quote was dead on. This beer went amazingly well with the pastas I had on both occasions. There is great carbonation to lift away medium-heavy sauces and cleans the palate for the next bite. It is very clear almost to the point of being mesmerizing. The aroma is of a classic lager/pilsner. Light malts, slight hints of sulfur from the yeast, and a mild spicy hop presence. The mouthfeel is similar to Pilsner Urquell and the finish is dry.

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December 11, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (3)

Wednesday, October 21, 2015

Simkovic, Sugin Elected To ALI

ALI Logo (2015)Two Tax Profs are among the 72 new members of the American Law Institute:

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October 21, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)

Sunday, September 27, 2015

Columbia Memorial Service For Marvin Chirelstein

ChirelsteinColumbia Law School is holding a memorial service this Wednesday for the legendary Marvin Chirelstein, who died on February 16 at the age of 86.  From Dean Gillian Lester:

Please join me to celebrate the life and achievements of our beloved friend and colleague Marvin Chirelstein. The memorial will be held as follows:

Date: Wednesday, September 30, 2015

Time: 6 p.m. Location: Jerome Greene Hall, Room 104

A reception in Drapkin Lounge will immediately follow.

Please email Briana Florio if you plan to attend.

Prior TaxProf Blog coverage:

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September 27, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)

Tuesday, August 18, 2015

Tax Prof Baby

I am delighted to publicly welcome Rhema ("ray-ma"), daughter of my dear Pepperdine friend and tax colleague Khrista Johnson and her husband Alton.  Rhema was born on August 8 and checked in at 7 pounds, 11 ounces. 

Rhema

Khrista explains the origins of the name Rhema:

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August 18, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Friday, July 17, 2015

Tax Prof Wedding: Allen Madison

Congratulations to Tax Prof Allen Madison and DaVida Russell, who were married yesterday in Stonington, Connecticut:

Madison

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July 17, 2015 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (3)

Sunday, June 28, 2015

Tax Prof Baby Shower

My wife was delighted to host a baby shower yesterday for our dear friend and Pepperdine tax colleague Khrista Johnson:

Shower

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June 28, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)

Thursday, June 4, 2015

Bloom Receives Albany Law School's Annual Faculty Scholarship Award

BloomIra Mark Bloom, Justice David Josiah Brewer Distinguished Professor of Law, received Albany Law School's annual faculty scholarship award:

Professor Ira Bloom received the Faculty Award for Excellence in Scholarship for producing a body of work that that is seen as influential and required reading in his field for New York state and the country. Professor Bloom is the author of numerous law review articles, co-author of nine law school casebooks on tax and trusts and estates, and principal author of the two-volume treatise Drafting New York Wills and Related Documents.

June 4, 2015 in Legal Education, Scholarship, Tax, Tax Profs | Permalink | Comments (0)

Wednesday, April 29, 2015

Ajay Mehrotra Named Director of American Bar Foundation

MehrotraAmerican Bar Foundation Names New Director:

The American Bar Foundation has announced that Ajay K. Mehrotra, Associate Dean for Research and Professor of Law at Indiana University’s Maurer School of Law, has been appointed Director of the American Bar Foundation, effective September 1, 2015. He is also appointed a full Research Professor at the ABF and will become a professor of law at Northwestern University School of Law. Mehrotra succeeds Robert L. Nelson, Director and MacCrate Chair in the Legal Profession and Professor of Sociology and Law at Northwestern University, who will return to full-time research and teaching.

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April 29, 2015 in Legal Education, Tax, Tax Prof Moves, Tax Profs | Permalink | Comments (1)

Monday, April 20, 2015

Death of Chuck Davenport

DavenportNeil H. Buchanan (George Washington),  Charles Davenport, Rest In Peace:

Chuck Davenport died last week.  I admired him greatly.  Chuck was the senior tax law professor at Rutgers-Newark when I was on the entry-level market for legal academics.  When I visited Newark for my job talk, Chuck came to the small dinner the night that I arrived, and I immediately knew that I had met a kindred spirit.  It was clear that we were politically similar (for example, he positively compared my thinking with that of John Kenneth Galbraith -- a generous compliment that would turn anyone's head!), but that was not what really mattered.  Chuck was just so easy to like.

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April 20, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)

Tuesday, April 7, 2015

Tax Teachers of the Year

AALS

The AALS has released the names of Teachers of the Year (2013-14) at their respective law schools. The Tax Prof Teachers of the Year are Joshua Blank (NYU), Jeffrey Maine (Maine), and Shu-Yi Oei (Tulane).

April 7, 2015 in Legal Education, Tax, Tax Profs, Teaching | Permalink | Comments (1)

Monday, February 2, 2015

Death of Robert Anthoine

RobertNew York Times Obituary:

Robert Anthoine --  renowned tax and arts law expert and enthusiastic supporter of the arts, died on January 23, 2015 after a brief illness.  ... He graduated from Columbia Law School in 1949 and returned there to teach in 1952. In 1963, he joined Winthrop, Stimson, Putnam & Roberts as the head of its tax department. He continued to teach as an adjunct at Columbia for another three decades, and as a visiting professor at law schools around the world through his seventies. ... A memorial celebrating his life will be held in March in NYC on a date to be announced. In lieu of flowers, contributions in his memory may be made to the Aperture Foundation.

Bob was married to Tax Prof Rebecca Rudnick at the time of her tragic death in a boating accident in Papua New Guinea in 2001. (Hat Tip: Myron Grauer, Bill Streng.)

February 2, 2015 in Obituaries, Tax, Tax Profs | Permalink | Comments (3)

Saturday, December 27, 2014

Listokin Named Shibley Family Fund Professor of Law at Yale

Listokin (2015)Yair J. Listokin has been named the inaugural Shibley Family Fund Professor of Law at Yale Law School:

Yair J. Listokin ... examines tax law, corporate law, and contract law from both empirical and theoretical perspectives. After receiving his A.B from Harvard University, Listokin attended Princeton University, where he was awarded an M.A. and a Ph.D., both in economics. He then received his J.D. from Yale Law School. After serving as a law clerk for the Honorable Richard A. Posner, Listokin came to Yale as associate professor of law in 2006. He became professor of law in 2011. He has held visiting teaching positions at Harvard Law School and New York University School of Law.

Listokin has contributed numerous articles to academic and professional journals on topics such as shareholder power, the finances of criminal gangs, and statistical methods for the interpretation of contracts. His research has been featured in Fortune, cnn.com, The Boston Globe, and Slate. He is currently at work on a monograph exploring law and macroeconomics.

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December 27, 2014 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Tuesday, September 23, 2014

Tax Prof Wedding: Victoria Haneman

Tax Prof Victoria Haneman (Concordia) married Jeff Stone yesterday.  Victoria reports:

Jeff and I moved to Idaho at the end of May 2014. We wanted to get married before the end of the tax year, and we also wanted to be married in our new home state. We did not, however, want to trouble our friends and family with having to fly all the way to Idaho to attend a ceremony. Jeff and I were married this afternoon by Idaho Supreme Court Justice Joel Horton, in a small private ceremony performed at the Court.  

Victoria Haneman

And to top things off, today is Victoria's birthday!

September 23, 2014 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (1)

Saturday, May 3, 2014

Tracey Kaye to be Fulbright Visiting Professor in Luxembourg

Kaye (2014)Professor Tracy Kaye Selected for a Fulbright Scholarship:

Seton Hall Law congratulates Professor Tracy Kaye, who has been selected for a J. William Fulbright research award. She will spend a semester at the University of Luxembourg where she will conduct research on tax transparency and tax evasion. ...

Professor Kaye specializes in federal income, international and comparative tax law, and has both taught tax law and conducted research internationally throughout her career. In 2013, as a Visiting Professor, she taught a course in international taxation at the Renmin University of China Law School. In 2012, Professor Kaye was selected as the PwC Visiting Professor at the Vienna University of Economics and Business and also taught a course on U.S. international taxation at their Institute for Austrian and International Tax Law. In 2007, Professor Kaye was a visiting scholar at the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich. Previously, she was a Fulbright Senior Scholar at the Albert-Ludwigs-Universitat, Freiburg, Germany. Professor Kaye is also an Associate Member of the European Association of Tax Law Professors.

May 3, 2014 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Friday, November 22, 2013

Michael Graetz Awarded Daniel Holland Medal

GraetzMichael J. Graetz (Columbia) will receive the Daniel M. Holland Medal today at the National Tax Association 106th Annual Conference on Taxation in Tampa:

The National Tax Association presents the Daniel M. Holland Medal for outstanding contributions to the study and practice of public finance. The award was begun in 1993. The recipient is chosen by a committee of NTA members selected by the Board of Directors, and the medal is awarded at the Annual Meeting of the Members, held in conjunction with the Annual Conference on Taxation.

Michael presented Updating the Competitive Tax Plan: A New Epilogue for 100 Million Unnecessary Returns (also available here) yesterday at the conference:

This is the first step of a new epilogue for my book 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States [Yale University Press, 2007]. In January 2012, the Tax Policy Center (TPC), pursuant to a grant from Pew Charitable Trust, published an article analyzing and estimating the parameters of the tax plan set forth in this book. TPC has now updated its estimates to take into account the January 2013 “fiscal cliff” legislation and other economic changes. Certain details of the plan have also been revised somewhat. The competitive tax reform plan has five pieces:

  1. Enact a VAT, a broad-based tax on sales of goods and services, now used by more than 160 countries worldwide. Many English-speaking countries call this a goods and services tax (GST).
  2. Use the revenue produced by this consumption tax to finance an income tax exemption of $100,000 of family income—freeing more than 120 million American families from income taxation—and lower the income tax rates on income above that amount.
  3. Lower the corporate income tax rate to 15 percent.
  4. Protect low-and-moderate-income workers from a tax increase through payroll tax cuts.
  5. Protect low-and-moderate income families from a tax increase by substantially expanded refundable tax credits for children, delivered through debit cards to be used at the cash register.

Update

November 22, 2013 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Tuesday, October 8, 2013

Remembering Mike McIntyre

McintyreFollowing up on my previous post on the death of Tax Prof Michael J. McIntyre:  Mike's Wayne State colleague and friend Allen Schenk shares his thoughts on Mike's passing:

Michael (Mike) McIntyre died August 24, 2013, after a seven-year bout with advanced prostate cancer. He was 71. He is survived by his spouse, May Ping Soo Hoo, his two sons, Devin and Colin, his seven siblings, their spouses, and numerous nieces and nephews.

Mike’s long fight against the odds with his cancer was emblematic of Mike’s personality. He always challenged the status quo and authority, whether in his academic writing, his respected status on the faculty at Wayne State University Law School for 38 years, or with international organizations when he thought that their proposals favoured business at the expense of the individual.

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October 8, 2013 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)

Friday, October 4, 2013

Mazur Wins 2013 David Bradford Memorial Prize

MazurOrly Mazur (SMU) has been awarded 2013 David F. Bradford Memorial Prize for Best Paper in Taxation for her paper, Taxing the Cloud:

After decades of expanding worldwide, companies have now reached the clouds. The cloud represents a new method of using information technology resources that may forever change how we use our computers and the Internet. Instead of purchasing or downloading software, we can now use the Internet to access software and other fundamental computing resources located on remote computer networks operated by third parties. These transactions offer companies lower operating costs, increased scalability and improved reliability, but also give rise to a host of international tax issues. Despite the rapid growth and prevalent use of cloud computing, U.S. taxation of international cloud computing transactions has yet to receive significant scholarly attention. This Article seeks to fill that void by analyzing the U.S. tax implications of operating in the cloud. Such an analysis shows that the technological advances associated with the cloud put pressure on traditional U.S. federal income tax principles, which creates uncertainty, compliance burdens and liability risks for companies and a potential loss of revenue for the government. In light of these problems, federal attention is warranted to clarify how U.S. federal income tax principles apply to businesses operating in the cloud. Thus, this Article proposes that Congress and Treasury issue guidance that clearly addresses the U.S. tax implications of international cloud computing services. Specifically, Congress should issue new statutory guidance to clarify the characterization, source, and taxation of global cloud computing transactions and collaborate with other countries to achieve international consensus on these issues. Together these changes will ensure that the United States appropriately taxes the cloud and does so in a manner that minimizes double taxation and promotes efficiency, equity and administrative simplicity.

The Bradford Prize is dedicated to the memory of David F. Bradford, who taught at Princeton and NYU and died tragically in 2005.

October 4, 2013 in Scholarship, Tax, Tax Profs | Permalink | Comments (1)

Monday, August 26, 2013

Faulhaber Named Advisor to the OECD

FaulhaberLilian 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:

Faulhaber will serve as an Advisor to the OECD’s Base Erosion and Profit Shifting Programme, which has been tasked by the G20 with addressing the growing problem of multinational companies avoiding taxation in their home countries by pushing activities to other jurisdictions. ...

Faulhaber, who won the Michael W. Melton Award for Teaching Excllence in 2013, has taught Introduction to Federal Income Taxation, International Taxation and International Business Transactions at BU Law since 2010. An expert on federal income taxation and international taxation, she has published articles on international taxation, tax avoidance, and charitable giving. Her recent work includes an op-ed in the New York Times about the tax treatment of childcare costs, and her next article on international charitable giving is forthcoming in the Yale Journal of International Law.

(Hat Tip: Ben Leff.)

August 26, 2013 in Tax, Tax Prof Moves, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Blank & Mason Named Co-U.S. Reporters at Congress of European Association of Tax Law Professors

EATLP Logo (2013)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:

Every spring, the organization holds an annual congress where it considers important international tax law issues. This fall, [Blank and Mason] will co-author ... a national report on exchange of tax information and tax cooperation between countries. The report will address the Foreign Account Tax Compliance Act (FATCA), which targets tax noncompliance by U.S .taxpayers who hold bank accounts in jurisdictions outside the U.S., as well as other tax information exchange programs. As the U.S. national reporters, [Blank and mason] will present the U.S. report at the annual congress at Koç University in Istanbul, Turkey in May 2014. The event will feature participation by tax scholars from over 30 other jurisdictions.

(Hat Tip: Francine Lipman.)

August 26, 2013 in Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Wednesday, July 17, 2013

Tax Prof Wedding: David Gamage

Tax Prof David Gamage (UC Berkeley Law) married Shruti Rana (Maryland Law) on June 29.  The happy couple reports:

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.

Wedding

July 17, 2013 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (2)

Thursday, May 16, 2013

Gabilondo Named One of 50 Most Influential Minority Law Professors

GabilondoJosé 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.

May 16, 2013 in Legal Education, Tax, Tax Profs | Permalink | Comments (1) | TrackBack (0)

Thursday, April 18, 2013

CTJ: Ten Reasons Why We Need Corporate Tax Reform

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.

April 18, 2013 in Tax, Tax Profs, Think Tank Reports | Permalink | Comments (1) | TrackBack (0)

Friday, October 5, 2012

Tax Prof Wedding: Susannah Camic

Tax Prof Susannah Camic (Wisconsin) married Alex Tahk on September 22. The happy couple reports:

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.

Wedding

October 5, 2012 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (0)

Staudt Named Academic Director of USC Schwarzenegger Institute for State and Global Policy

Nancy Staudt, Edward G. Lewis Professor in Law and Public Policy at StaudtUSC, 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.

October 5, 2012 in Legal Education, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Tuesday, June 19, 2012

Southern Federal Tax Institute Offers to Comp Tax Profs

Southern_federal_tax_instituteThe 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.

June 19, 2012 in Conferences, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Thursday, April 5, 2012

Nancy Staudt Installed as Edward G. Lewis Chair in Law and Public Policy at USC

StaudtTax Prof Nancy Staudt was installed on Monday as the inaugural holder of the Edward G. Lewis Chair in Law and Public Policy at USC:

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.”

April 5, 2012 in Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Friday, March 16, 2012

Welcome to the Tax Prof Blogosphere: Allison Christians

Tax Prof Allison Christians (Wisconsin) has launched a tax blog:  Tax Society & Culture. (The tag line is "On fiscal policy, politics, society, philosophy, and culture.")  For a list of all posts, see here.

March 16, 2012 in Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Thursday, January 12, 2012

Retirement Ceremony Today for Dan Simmons

SimmonsThere 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.

January 12, 2012 in Legal Education, Tax, Tax Prof Moves, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Monday, January 9, 2012

Tax Prof Leadership Positions at AALS Annual Meeting

AALS The just-concluded AALS Annual Meeting brought several Tax Profs into leadership roles:

January 9, 2012 in Legal Education, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Wednesday, July 20, 2011

A Conversation With Prof. Charlotte Crane

Tax Analysts A Conversation With Prof. Charlotte Crane, 132 Tax Notes 241 (July 18, 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.

July 20, 2011 in Tax, Tax Analysts, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Saturday, July 9, 2011

Tax Prof Dinner in San Diego

Tax Prof Dinner (070811)

Grayson McCouch (San Diego), Karen Burke (San Diego), Khrista McCarden (Pepperdine), Richard Winchester (Thomas Jefferson), Paul Caron (Summer Visitor, San Diego), Francine Lipman (Chapman)

July 9, 2011 in Legal Education, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Wednesday, April 27, 2011

Death of Jim Eustice

Eustice Legendary Tax Prof James S. Eustice, Gerald L. Wallace Professor of Taxation Emeritus at NYU, died yesterday at the age of 77. From NYU Dean Richard Revesz:

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."

April 27, 2011 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (7) | TrackBack (1)

Monday, April 25, 2011

SoCal Tax Prof Dinner

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.

SoCal 2

Chapman
Bobby Dexter
Mike Lang
Francine Lipman

LaVerne
Victoria Haneman

Loyola-L.A.
Ellen Aprill
Katie Pratt
Ted Seto

Pepperdine
Tom Bost
Khrista McCarden

San Diego
Jordan Barry
Karen Burke
Grayson McCouch
Dick Pugh

Thomas Jefferson
Richard Winchester

UCLA
Steve Bank
Kirk Stark
Eric Zolt

USC
Ed Kleinbard
Ed McCaffery

April 25, 2011 in Legal Education, Tax, Tax Profs | Permalink | Comments (3) | TrackBack (0)

Wednesday, October 13, 2010

More on the Death of Meade Emory

Meade Emory Following up on yesterday's post on the death at age 79 of Meade Emory, founding director of the Graduate Tax Program and Professor of Law Emeritus at the University of Washington School of Law:

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.

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.

October 13, 2010 in Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Sunday, September 19, 2010

NYU Profile of Josh Blank

Blank NYU Law Alumni Magazine, Introducing Joshua Blank, Associate Professor of the Practice of Tax Law Faculty Director of the Graduate Tax Program:

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.”

September 19, 2010 in Legal Education, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Tuesday, August 3, 2010

Director of Duquesne Tax Clinic Sues Dean for Sexual Harassment

Duquesne Last week, Alice Stewart, Director of the Low-Income Tax Practicum at Duquesne, filed a federal civil rights lawsuit against the law school alleging that she was the victim of sexual harassment and retaliation by Dean Kenneth Gormley (video here). Among the allegations are that the Dean interfered with her obtaining a low income tax clinic grant from the IRS and improperly changed her title from "Clinical Professor of Law” to "Director of the Low-Income Tax Practicum”  The law school also faces two other discrimination suits by faculty members: (1) Vanessa Browne-Barbour claims she was denied consideration for the interim deanship on racial and gender grounds; and (2) Kellen McClendon claims he was denied consideration for the deanship on racial grounds.

Prior TaxProf Blog coverage of troubles at Duquesne:

August 3, 2010 in Legal Education, Tax, Tax Profs | Permalink | Comments (1) | TrackBack (0)

Saturday, July 17, 2010

Death of Paul McDaniel

McDanielPaul R. McDaniel, Emeritus James J. Freeland Eminent Scholar in Taxation and Professor of Law at the University of Florida Levin College of Law, died at his home in Gainesville on July 16 after a long illness. The University of Florida has prepared this wonderful tribute to Paul; please read the entire piece.  Here are a few excerpts:

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)

Continue reading

July 17, 2010 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Thursday, July 15, 2010

Sam Donaldson, Wikipedia, and 'The 2% Haircut'

Wikipedia Check out this Wikipedia entry on § 67(a), the 2% floor on miscellaneous itemized deductions: The Two-Percent Haircut:

The Two-Percent Haircut[1], 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.

(Hat Tip: Lauren Jones.)

July 15, 2010 in Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Monday, July 12, 2010

Public Law School Faculty Salaries

Brian Leiter flags this site as a source for public law school faculty salaries (as well as salaries of law school librarians and administrators): For some reason, law faculty salaries at UC-Berkeley, UC-Davis, UC-Irvine, and UCLA are searchable only by individual faculty name.

July 12, 2010 in Legal Education, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Saturday, July 10, 2010

SoCal Tax Profs

SoCal 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.

   

PB

July 10, 2010 in Legal Education, Tax, Tax Profs | Permalink | Comments (1) | TrackBack (0)

Saturday, July 3, 2010

NPR: Martin Ginsburg's Legacy: Love Of Justice (Ginsburg)

Ginsburg 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):

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."

(Hat Tip: Mike Talbert.)

July 3, 2010 in Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)

Wednesday, June 30, 2010

Remembering Marty Ginsburg (1932-2010)

Ginsburg 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)

Continue reading

June 30, 2010 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (0) | TrackBack (0)