Weekly SSRN Tax Article Review And Roundup: Elkins Reviews Shaviro's Income Versus Consumption Taxation In 'The Myth of Ownership'

This week, David Elkins (Netanya; Google Scholar) reviews a new paper by Daniel Shaviro (NYU, Google Scholar), Ancillary Benefits and Income Versus Consumption Taxation in Liam Murphy’s and Thomas Nagel’s 'The Myth of Ownership':

The question of whether income or consumption is a more appropriate tax base has occupied a prominent place in the tax policy discourse since about the 1970s. Although deliberated in the literature for centuries — the names Hobbes, Smith, Mill, Fisher, and Kaldor come to mind — it appears to have been William Andrews’ 1974 Harvard Law Review article, A Consumption-Type or Cash Flow Personal Income Tax, that brought the issue to the attention of tax academics and policymakers. That article, which may also be credited with having introduced the Cary Brown theorem into the legal academic discourse, triggered debate concerning the proper tax base and analysis of the extent to which the current income tax actually does tax income. It may also have indirectly sparked the call in some political quarters to replace the income tax with a consumption tax.

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Weekly Legal Education Roundup

• 2024 U.S. News Legal Writing Rankings
• 2024 U.S. News Trial Advocacy Rankings
• 2024 U.S. News Omnibus Specialty Rankings
• 2024 U.S. News Omnibus Specialty Rankings v. Overall Rankings
• ABA Journal, Some Law Schools Already Are Using ChatGPT to Teach Legal Research and Writing
• John Bliss (Denver) & David Sandomierski (Western), Learning without Grade Anxiety: Lessons from the Pass/Fail Experiment in North American J.D. Programs
• ETS Press Release, ETS Reduces GRE From 4 Hours to 2 Hours (LSAT Is 3 Hours)
• Scott Fruehwald (Legal Skills Prof Blog), A Companion to Torts: Learning to Think Like a Torts Lawyer by Doing Exercises: Chapter Three

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Tax Policy In The Biden Administration

• Bloomberg, Clean Energy Companies Race to Prepare Tax Credit Applications
• Bloomberg, Hedge Funds Cash In on Covid-Era Tax Credit With IRS Backlog
• Bloomberg, Summers Sees Higher Fed Interest Rates, Increased Taxes
• Law360, Pressure For Corporate Tax Transparency May Just Be Beginning
• Los Angeles Times, Celebs Dodged Millions in L.A.’s ‘Mansion Tax.’ Meet the Industry Guarding Their Wealth

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2024 U.S. News Omnibus Specialty Rankings v. Overall Rankings

Following up on yesterday's post, 2024 U.S. News Omnibus Specialty Rankings:

Here are the law schools whose U.S. News Omnibus Specialty Ranking most exceeds their overall U.S. News Ranking:

	School	Specialty Rank	Overall Rank	Difference
1	Santa Clara	77	158	+81
2	Brooklyn*	46	111	+65
3	Illinois-Chicago	97	159	+62
3	Suffolk	71	133	+62
5	American*	28	89	+61
6	Howard	66	125	+59
7	Hofstra	82	140	+58
8	Widener (DE)	119	175	+56
9	Denver	25	80	+55
10	Rutgers*	57	109	+52
11	CUNY	104	154	+50
11	Mitchell | Hamline*	117	167	+50
13	Syracuse*	75	122	+47
14	Pacific	95	141	+46
15	UC-San Francisco*	18	60	+42
15	UNLV	47	89	+42
17	Baltimore	96	135	+39
18	UC-Davis*	22	60	+38
19	Nova	134	171	+37
20	Missouri-Kansas City	99	135	+36
21	Golden Gate	145	180	+35
22	Pace	98	131	+33
23	Loyola-Chicago*	53	84	+31
23	Willamette	124	155	+31
25	Hawaii	105	135	+30
25	San Diego	48	78	+30
25	San Francisco*	135	165	+30
28	Chicago-Kent	70	99	+29
28	South Texas*	133	162	+29
30	Seattle*	83	111	+28
31	DePaul	108	135	+27
31	Houston	33	60	+27
31	Michigan State	84	111	+27
31	Vermont	137	164	+27
35	Creighton*	130	155	+25
36	Cal-Western*	151	175	+24
36	Case Western	56	80	+24
36	Temple	30	54	+24
36	UC-Irvine*	11	35	+24
40	District of Columbia	158	180	+22
40	George Washington	13	35	+22
42	Catholic	101	122	+21
43	Miami	51	71	+20
44	Indiana (McKinney)	80	99	+19
45	University of Arizona	36	54	+18
45	Widener (PA)	141	159	+18
47	Fordham	12	29	+17
47	Maryland*	34	51	+17
49	Loyola-L.A.	44	60	+16
49	North Dakota	164	180	+16

Here are the law schools whose U.S. News Omnibus Specialty Ranking most trails their overall U.S. News Ranking:

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Today's Law, Society, And Taxation Panels

Today's Law, Society, and Taxation panels at the 2023 Law & Society Association Annual Meeting:

Tax Advocacy & Tax Justice (Mirit Eyal-Cohen (Alabama; Google Scholar), Chair/Discussant):

Tax lawyers operate inside a system that often challenges traditional notions of zealous advocacy in lawyering. Further, decisions around tax law, tax policy, and tax lawyering must be made in the larger context of goals around social policy and desired social outcomes. The papers in this session examine both particular tax lawyers but also the larger issues faced by tax lawyers as a whole. Also considered is the role the tax law plays in affecting lawyers' actions and infuencing their decisions.

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Bridging The Gap Between Law Knowledge And Legal Practice

Law.com, Bridging the Gap Between Law Knowledge and Legal Practice: How Lean Adviser Can Help Students:

We’ve all heard the criticism that a law school education doesn’t prepare future attorneys for the realities of practicing law.

Despite many recent efforts by law schools to combat this stigma, there remains a gap between learning to think like a lawyer and actually understanding how to work as one.

Law.com recently interviewed Alex Geisler, London-based litigation partner with Duane Morris and creator of Lean Adviser—a structured program that helps lawyers efficiently and consistently deliver high value to clients resulting in repeat business and long-term profitable relationships for all parties—to discuss how Lean Adviser could supplement traditional legal education. ...

Law.com: What would you want law deans to know about Lean Adviser?

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Grewal: Billionaire Taxes And The Constitution

Andy Grewal (Iowa; Google Scholar), Billionaire Taxes and the Constitution, 57 Ga. L. Rev. ___ (2023):

The United States now has ten times as many billionaires as it had just a few decades ago. This ever-growing class has sparked congressional interest in “billionaire tax” proposals. These proposals would generally require that billionaires recognize income when their asset values increase, even if they have not sold their assets.

Under existing doctrine, billionaire taxes likely violate the realization requirement embedded in the Sixteenth Amendment of the Constitution. However, this Article argues that existing Sixteenth Amendment doctrine suffers from deep infirmities and theoretical inconsistencies. With the conceptually sound interpretive approach advanced in this Article, a billionaire tax would pass constitutional muster.

Learning Without Grade Anxiety: Lessons From The Pass/Fail Experiment In North American J.D. Programs

John Bliss (Denver) & David Sandomierski (Western), Learning without Grade Anxiety: Lessons from the Pass/Fail Experiment in North American J.D. Programs, 42 Ohio N.U. L. Rev. 555 (2022):

One of the core goals of legal education is to help students learn. A conventional assumption is that hierarchical grading, as a motivator for student effort, is a key factor that promotes learning. This assumption should be rigorously assessed rather than taken for granted. Our findings, in the unique Spring 2020 context of Pass/Fail grading in North American J.D. programs, only weakly support the notion that grades incentivize effort. And, to the extent that grades do somewhat incentivize effort, our findings do not support the conclusion that extra effort is necessarily supportive of learning. Moreover, we find that grades may negatively impact student anxiety to an extent that is detrimental to learning. In sum, our analysis provides little support for the notion that hierarchical grades support learning in legal education.

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Wallace: A Democratic Perspective On Tax Law

Clint Wallace (South Carolina), A Democratic Perspective on Tax Law, 98 Wash. L. Rev. ___ (2023):

As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well equipped to address concerns raised by democratic theorists focused on the conditions that shape a democratic community and help it to flourish. Tax laws can rectify social dynamics characterized by economic inequality and can help establish and strengthen civic institutions, among many possible interventions. But legal scholars evaluating and designing tax policies generally focus on the standard normative criteria of efficiency, equity, and administrability, with little specific regard for democratic concerns. This separation from democratic theory has left tax law scholars ill-equipped to respond to calls for help from more democracy-focused fields of law. Thus, tax scholarship mostly has not engaged with the increasingly important project of strengthening democratic governance.

This Article argues that democracy should be a more central consideration in designing and evaluating tax laws in a democratic system of government, exploring a set of democracy criteria that can bolster the standard normative criteria used to evaluate tax policy.

The democracy criteria considered here ask: does a change in tax rules strengthen or undermine democratic governance? This Article draws on democratic theory to identify pressure points where taxation might shape democracy, building on work by tax scholars who have tried to integrate democratic values into the standard criteria. I make the case that democratic considerations should not be subordinated to other criteria, but rather should stand on their own. I apply the democracy criteria to wealth tax proposals, showing how a democratic perspective illuminates a contemporary debate in U.S. tax policy.

Approached in this way, a democratic perspective on tax law and policy can facilitate tax responses—in scholarly discourse and in policy prescriptions—to current challenges facing democracies around the world, answering the calls of scholars in other fields who (appropriately) view tax rules as sites of important potential interventions to shore up democracy.

2024 U.S. News Omnibus Specialty Rankings

The new 2024 U.S. News Specialty Rankings include the rankings for 13 specialty programs at 196 law schools. Here are the Top 100 law schools, determined by giving equal weight to each of the 13 separate specialty rankings:

1. Business/Corporate Law
2. Clinical Law
3. Constitutional Law
4. Contracts/Commercial Law
5. Criminal Law
6. Dispute Resolution
7. Environmental Law
8. Health Care Law
9. Intellectual Property Law
10. International Law
11. Legal Writing
12. Tax Law
13. Trial Advocacy

	School	1	2	3	4	5	6	7	8	9	10	11	12	13	Avg.
1	Georgetown*	12	1	15	14	4	21	12	6	7	5	8	3	22	10.0
2	Harvard*	1	13	1	3	2	1	9	6	19	3	121	13	37	17.6
3	Northwestern*	14	6	15	11	15	7	44	41	22	18	21	4	31	19.2
4	Michigan*	9	9	9	8	12	34	37	17	14	10	8	10	74	19.3
5	Stanford*	4	19	3	3	2	11	9	5	1	10	104	13	68	19.4
6	UC-Berkeley*	4	13	5	5	7	29	3	39	1	7	122	24	15	21.1
7	UCLA*	9	25	12	8	12	34	4	19	9	15	115	7	6	21.2
8	NYU*	4	5	5	5	1	29	4	52	3	1	104	1	68	21.7
9	Duke*	15	25	12	14	4	34	15	29	9	18	84	10	80	26.8
10	Virginia*	8	69	5	8	7	21	26	46	22	10	46	5	80	27.2
11	UC-Irvine*	47	6	24	35	25	43	32	35	9	25	8	6	80	28.8
12	Fordham	19	9	35	19	17	15	61	79	22	18	52	24	6	28.9
13	Columbia*	1	25	8	2	4	26	7	52	19	2	118	7	108	29.2
13	George Washington	32	34	35	54	30	34	12	20	4	7	46	24	47	29.2
13	Texas	19	34	9	14	22	16	39	46	18	25	84	16	37	29.2
16	Yale*	9	4	2	11	12	34	26	15	46	3	115	22	96	30.4
17	Penn*	4	25	12	5	7	34	42	20	14	18	110	18	96	31.2
18	UC-San Francisco*	36	22	29	29	36	11	18	11	31	25	122	18	24	31.7
19	Arizona State	44	45	35	38	36	14	19	14	46	25	4	36	74	33.1
20	Washington University	22	9	21	19	22	18	71	26	36	25	122	40	24	35.0
21	Cornell*	15	51	9	14	22	29	55	52	28	15	68	36	80	36.5
22	Ohio State	44	78	24	35	15	2	42	15	51	58	32	50	40	37.4
22	UC-Davis*	22	59	17	38	17	32	17	39	22	23	122	31	47	37.4
24	North Carolina	29	34	21	18	17	68	32	35	60	58	13	24	80	37.6
25	Denver	68	9	57	64	30	43	19	61	51	35	13	46	6	38.6
26	Vanderbilt*	12	45	17	13	7	34	7	46	28	18	122	62	96	39.0
27	Boston University	19	59	24	29	36	60	61	1	9	25	98	13	80	39.5
28	American*	60	1	57	64	30	64	44	20	7	5	104	50	15	40.1
29	Minnesota	22	25	24	19	30	68	32	26	42	23	68	22	126	40.5
30	Florida	25	69	29	38	45	18	19	46	67	58	68	2	59	41.8
30	Temple	60	59	57	38	61	68	71	17	46	10	25	29	2	41.8
32	Chicago	1	34	3	1	7	68	71	67	36	9	118	7	126	42.2
33	Houston	47	69	86	47	50	68	26	9	6	53	21	44	24	42.3
34	Maryland*	60	13	48	72	36	9	19	6	46	47	98	68	40	43.2
35	Emory	25	89	29	23	36	50	58	29	31	38	42	81	35	43.5
36	University of Arizona	36	45	35	59	45	34	39	29	67	38	8	62	80	44.4
37	Georgia	29	34	42	29	61	50	71	41	74	15	77	50	13	45.1
38	Boston College	25	34	35	25	61	60	44	41	42	38	52	16	139	47.1
39	University of Washington*	54	34	65	54	25	43	19	52	28	47	16	44	139	47.7
40	William & Mary	29	89	17	25	20	68	44	94	46	25	52	68	47	48.0
41	Wake Forest	47	89	48	38	36	68	55	20	74	67	5	62	40	49.9
42	USC	17	89	35	19	36	64	19	61	42	75	113	24	64	50.6
43	Indiana (Maurer)	36	89	42	47	45	68	32	46	36	25	52	18	126	50.9
44	Loyola-L.A.	54	69	65	59	30	60	125	52	51	67	32	10	5	52.2
45	Notre Dame	32	69	17	29	50	68	61	94	60	25	84	46	47	52.5
46	Brooklyn*	32	34	42	38	20	68	131	83	92	47	16	40	47	53.1
47	UNLV	66	34	65	45	50	9	80	41	60	90	2	46	108	53.5
48	San Diego	36	106	21	47	30	68	71	52	22	58	122	18	47	53.7
49	Colorado	47	78	53	54	25	68	15	79	36	58	68	50	80	54.7
49	Texas A&M	68	51	79	47	119	7	32	67	9	58	32	62	80	54.7
51	Miami	54	25	53	54	84	50	39	67	67	25	98	40	68	55.7
51	Wisconsin*	44	59	29	25	36	68	44	67	81	42	90	31	108	55.7
53	Loyola-Chicago*	74	59	57	95	73	43	88	4	74	58	46	50	13	56.5
54	Georgia State	78	19	42	72	50	67	103	1	42	67	122	50	24	56.7
55	SMU	47	51	79	64	36	50	80	29	60	42	104	50	47	56.8
56	Case Western	66	59	57	72	84	68	44	11	60	10	46	119	47	57.2
57	Rutgers*	92	19	57	64	50	68	80	41	81	53	16	68	68	58.2
58	Florida State	47	106	29	29	50	68	19	52	60	75	122	36	74	59.0
59	Tulane*	32	45	74	47	45	43	26	94	60	35	122	50	108	60.1
60	Washington & Lee	36	45	53	45	50	68	80	61	74	42	77	40	126	61.3
61	Utah	54	89	42	72	25	68	12	25	31	35	122	68	166	62.2
62	Alabama	47	51	24	35	50	68	101	67	105	90	90	36	47	62.4
63	Pepperdine Caruso	54	34	53	59	84	2	113	103	88	53	110	29	59	64.7
64	Villanova	68	51	65	64	73	68	101	61	67	84	68	31	47	65.2
65	Iowa	25	59	48	23	61	68	88	67	51	58	110	50	158	66.6
66	Howard	92	34	74	47	45	68	125	103	51	50	52	109	40	68.5
67	Illinois	36	89	29	25	61	43	80	83	51	67	122	68	139	68.7
68	Cardozo	60	83	48	54	25	5	131	118	14	84	122	46	108	69.1
69	Seton Hall	92	89	65	59	68	68	71	11	74	80	122	50	64	70.2
70	Chicago-Kent	92	114	86	72	68	68	103	67	14	90	32	99	9	70.3
71	Suffolk	125	17	140	95	84	26	103	52	31	90	5	119	31	70.6
72	Northeastern*	140	22	86	144	61	68	94	9	36	67	21	91	80	70.7
73	BYU	17	133	48	38	68	50	71	118	74	58	122	31	96	71.1
74	Oregon	60	114	74	80	84	11	9	118	92	67	1	68	166	72.6
75	Syracuse*	100	106	79	95	61	68	80	67	67	90	42	81	15	73.2
76	Pittsburgh*	78	89	65	80	73	68	80	29	51	50	122	31	139	73.5
77	Santa Clara	74	89	107	80	84	68	94	113	4	42	52	74	96	75.2
78	South Carolina	60	25	97	80	73	68	71	79	123	127	122	50	15	76.2
79	Richmond	74	89	35	95	50	68	58	118	31	75	122	50	126	76.2
80	Indiana (McKinney)	92	106	97	87	84	68	103	20	92	67	16	74	108	78.0
81	Tennessee	36	22	57	47	94	68	103	61	117	175	46	81	108	78.1
82	Hofstra	78	89	86	109	73	50	138	83	81	103	42	74	22	79.1
83	Seattle*	92	25	107	95	50	68	61	103	92	75	8	91	166	79.5
84	George Mason	36	133	42	29	94	68	125	135	22	90	122	74	64	79.5
84	Michigan State	68	83	74	64	108	21	94	135	67	67	90	99	64	79.5
86	Drexel	92	51	97	121	94	68	157	29	92	84	25	119	15	80.3
87	Stetson	125	89	107	80	94	18	88	94	130	127	3	91	1	80.5
88	Lewis & Clark	125	51	79	109	73	68	2	135	88	75	16	119	108	80.6
89	St. John's*	87	106	65	64	84	50	131	113	92	90	25	109	37	81.0
90	New Mexico	100	17	86	87	94	68	26	83	130	116	52	90	126	82.7
91	Wayne State	100	69	97	80	73	68	94	46	130	53	122	81	80	84.1
92	Connecticut*	68	89	57	87	73	68	88	79	105	53	90	81	166	84.9
93	Kansas	78	106	65	72	108	26	44	135	105	84	68	91	139	86.2
94	St. Louis	125	69	79	72	94	68	145	1	81	119	68	74	139	87.2
95	Pacific	100	114	120	121	108	34	94	135	130	38	32	119	9	88.8
96	Baltimore	140	6	107	144	68	60	61	103	88	90	77	81	139	89.5
97	Illinois-Chicago	116	78	140	95	149	68	131	118	51	103	25	99	24	92.1
98	Pace	116	106	131	144	94	68	1	94	130	103	122	74	24	92.8
99	Missouri-Kansas City	87	114	120	95	94	68	118	94	105	127	13	119	59	93.3
100	Penn State-Dickinson*	87	78	115	87	108	68	61	52	92	80	122	109	158	93.6

If anyone at a law school outside the Top 100 would like the data for their school's rank, email me.

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Today's Law, Society, And Taxation Panel

Today's Law, Society, and Taxation panel at the 2023 Law & Society Association Annual Meeting in San Juan, Puerto Rico:

Taxation of Labor and Business 

• Session Organizer: Neil Buchanan (Florida; Google Scholar) 
• Chair/Discussant: Orly Mazur (SMU; Google Scholar) 

The imposition of a tax has an impact on the social and economic responses of taxpayers, whether individuals or corporations. The papers in this session contemplate the effects of a variety of tax rules on the business decisions of workers and employers, and think through what improvements might be available as a matter of tax policy and tax design.

Mirit Eyal-Cohen (Alabama; Google Scholar), Taxing Innovation Inventiveness:

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ETS Reduces GRE From 4 Hours to 2 Hours (LSAT Is 3 Hours)

ETS Press Release, Shortened GRE Test Coming September 2023:

Today, ETS announced that beginning this September, the GRE General Test will take less than 2 hours to complete — roughly half the time of the current test. This makes the GRE General Test the shortest and most efficient test among top professional, business and law school admissions test options. The shorter GRE test will continue to provide test takers and institutions with the same valid and reliable scores they have always counted on from ETS. Registration for the shorter test is now open for test dates beginning September 22, 2023.

Changes to the test include:

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The Welfare Effects Of Nudges Versus Taxes

John A. List (Chicago; Google Scholar), Matthias Rodemeier (Bocconi; Google Scholar), Sutanuka Roy (Australian National; Google Scholar) & Gregory Sun (Chicago), Judging Nudging: Understanding the Welfare Effects of Nudges Versus Taxes:

While behavioral non-price interventions (“nudges”) have grown from academic curiosity to a bona fide policy tool, their relative economic efficiency remains under-researched. We develop a unified framework to estimate welfare effects of both nudges and taxes. We showcase our approach by creating a database of more than 300 carefully hand-coded point estimates of nonprice and price interventions in the markets for cigarettes, influenza vaccinations, and household energy. While nudges are effective in changing behavior in all three markets, they are not necessarily the most efficient policy. 

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Some Law Schools Already Are Using ChatGPT To Teach Legal Research And Writing

ABA Journal, Some Law Schools Already Are Using ChatGPT to Teach Legal Research and Writing:

ChatGPT, an artificial intelligence chatbot that can speak and write like humans, can be weak on facts. But it may already be a better wordsmith than some attorneys, says David Kemp, an adjunct professor at Rutgers Law School.

“If you’re asking it to organize several concepts or are struggling to explain something in a way that’s really understandable, it can help,” says Kemp, who also is the managing editor of Oyez, a multimedia website focused on U.S. Supreme Court opinions.

The technology seems to prefer active voice, as does Kemp. He introduced ChatGPT in an advanced legal writing class and plans to include it in a summer course about emerging technology.

Various law schools are following suit. Legal writing faculty interviewed by the ABA Journal agree that ChatGPT writing can model good sentence and paragraph structure. But some fear that it could detract from students learning good writing skills.

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Kemker: When Gender-Affirming Healthcare Becomes Illegal, Will It (Still) Be Tax-Deductible?

Diane Kemker (Southern, DePaul), When Gender-Affirming Healthcare Becomes Illegal, Will It (Still) Be Tax-Deductible?:

In the absence of universal health care, which itself exacts a deadly toll on Americans, all too many people face unmanageable medical costs. Even those with insurance may find themselves with large, uninsured expenses. The Internal Revenue Code acknowledges these realities by permitting taxpayers to take a deduction for unusually large medical expenses incurred in a taxable year, whether for the taxpayer or their dependents. Although the statutory provision that creates this deduction does not condition deductibility on the legality of the medical treatment, the Regulations do.

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Re-Evaluating GPT-4's Bar Exam Performance

Following up on my previous post, GPT-4 Beats 90% Of Aspiring Lawyers On The Bar Exam:  Eric Martínez (MIT; Google Scholar), Re-Evaluating GPT-4's Bar Exam Performance:

Perhaps the most widely touted of GPT-4's at-launch, zero-shot capabilities has been its reported 90th-percentile performance on the Uniform Bar Exam, with its reported 80-percentile-points boost over its predecessor, GPT-3.5, far exceeding that for any other exam. This paper investigates the methodological challenges in documenting and verifying the 90th-percentile claim, presenting four sets of findings that suggest that OpenAI's estimates of GPT-4's UBE percentile, though clearly an impressive leap over those of GPT-3.5, appear to be overinflated, particularly if taken as a “conservative” estimate representing “the lower range of percentiles,” and moreso if meant to reflect the actual capabilities of a practicing lawyer.

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Avi-Yonah: Should U.S. Tax Law Be Constitutionalized? Centennial Reflections On Eisner v. Macomber (1920)

Reuven Avi-Yonah (Michigan; Google Scholar), Should U.S. Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920), 16 Duke J. Const. L. & Pub. Pol'y 65 (2021)

The United States Supreme Court last decided a federal income tax case on constitutional grounds in 1920—a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment to include stock dividends in the tax base. The Court answered “no” because “income” in the Sixteenth Amendment meant “the gain derived from capital, from labor, or from both combined.” A stock dividend was not “income” because it did not increase the wealth of the shareholder.

Macomber was never formally overruled, and it is sometimes still cited by academics and practitioners for the proposition that the Constitution requires that income be “realized” to be subject to tax. 

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2024 U.S. News Trial Advocacy Rankings

The new 2024 U.S. News Trial Advocacy Rankings include the trial advocacy programs at 196 law schools (the faculty survey had a 59% response rate). Here are the Top 50:

Rank	Score	School
1	4.4	Stetson
2	4.3	Temple
3	4.2	Baylor
4	3.9	Samford
5	3.8	Loyola-L.A.
6	3.7	Denver
6	3.7	Fordham
6	3.7	UCLA*
9	3.6	Chicago-Kent
9	3.6	Pacific
9	3.6	South Texas*
12	3.5	St. Mary's
13	3.3	Georgia
13	3.3	Loyola-Chicago*
15	3.2	American*
15	3.2	Campbell*
15	3.2	Drexel
15	3.2	Mercer
15	3.2	South Carolina
15	3.2	Syracuse*
15	3.2	UC-Berkeley*
22	3.1	Georgetown*
22	3.1	Hofstra
24	3.0	Akron
24	3.0	Georgia State
24	3.0	Houston
24	3.0	Illinois-Chicago
24	3.0	Pace
24	3.0	UC-San Francisco*
24	3.0	Washington University
31	2.9	Northwestern*
31	2.9	Nova
31	2.9	Quinnipiac*
31	2.9	Suffolk
35	2.8	Emory
35	2.8	Louisiana State
37	2.7	Harvard*
37	2.7	St. John's*
37	2.7	Texas
40	2.6	Catholic
40	2.6	Howard
40	2.6	Inter-American (PR)*
40	2.6	Maryland*
40	2.6	Ohio State
40	2.6	Texas Tech
40	2.6	Wake Forest
47	2.5	Alabama
47	2.5	Brooklyn*
47	2.5	Case Western
47	2.5	George Washington
47	2.5	Notre Dame
47	2.5	Ohio Northern
47	2.5	San Diego
47	2.5	SMU
47	2.5	South Dakota
47	2.5	UC-Davis*
47	2.5	Villanova
47	2.5	William & Mary

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Trial Advocacy Rankings

2024 U.S. News Specialty Rankings:

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Shaviro Posts Two Tax Papers On SSRN

Daniel Shaviro (NYU; Google Scholar) has posted two tax papers on SSRN:

Time Is, Time Was: Evaluating the Use of the Life Cycle Model as a Fiscal Policy Tool:

What time periods should we use in tax and other fiscal policy to evaluate people’s circumstances, and thus to determine either how they are being treated, or how they ought to be? This question is both fundamental and pervasive.

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Legal Ed News Roundup

• ABA Journal, Gorsuch’s Title 42 Statement Is ‘A Remarkable Jeremiad Against Covid Mitigation Policies,’ Law Prof Says
• ABA Journal, Law School Clinics Tackle Challenging Issue of Heirs’ Property Rights
• ABA Journal, Proposal For Bar Exam Bypass Should Be Pursued Further, California Bar Trustees Say
• ABC News, Supreme Court Justice Ketanji Brown Jackson Tells Law Students 'Survivor' Offers Helpful Lessons
• Becket Fund for Religious Liberty, Notre Dame Law Dean G. Marcus Cole Receives 2023 Legal Service Award
• CBS News, A Former Sanitation Worker Just Graduated From Harvard, But Doesn't Forget Where He Came From
• Delaware Law Weekly, Second Delaware Law School Set to Open This Fall
• Good Morning America, From Trials to Triumph: Rehan Staton's Journey From Sanitation Worker to Harvard Law Grad

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Avi-Yonah Posts Three International Tax Papers On SSRN

Reuven S. Avi-Yonah (Michigan; Google Scholar) has posted three international tax papers on SSRN:

Unitary Taxation After Pillar One:

Pillar One of the G20/OECD/IF BEPS 2.0 effort is unlikely to succeed for three reasons. First, it requires a multilateral tax convention (MTC) to be implemented because Amount A requires overriding Articles 5 (Permanent Establishment, PE), 7 (Business Profits) and 9 (Associated Enterprises) of every tax treaty to abolish the PE and Arm’s Length Principle (ALP) limits enshrined therein. 

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NY Times: Here’s What Happens When A Lawyer Uses ChatGPT

New York Times, Here’s What Happens When Your Lawyer Uses ChatGPT:

The lawsuit began like so many others: A man named Roberto Mata sued the airline Avianca, saying he was injured when a metal serving cart struck his knee during a flight to Kennedy International Airport in New York.

When Avianca asked a Manhattan federal judge to toss out the case, Mr. Mata’s lawyers vehemently objected, submitting a 10-page brief that cited more than half a dozen relevant court decisions. There was Martinez v. Delta Air Lines, Zicherman v. Korean Air Lines and, of course, Varghese v. China Southern Airlines, with its learned discussion of federal law and “the tolling effect of the automatic stay on a statute of limitations.”

There was just one hitch: No one — not the airline’s lawyers, not even the judge himself — could find the decisions or the quotations cited and summarized in the brief.

That was because ChatGPT had invented everything.

The lawyer who created the brief, Steven A. Schwartz of the firm Levidow, Levidow & Oberman, threw himself on the mercy of the court on Thursday, saying in an affidavit that he had used the artificial intelligence program to do his legal research — “a source that has revealed itself to be unreliable.”

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Lesson From The Tax Court: Substantiating Gambling Losses On Per-Casino Basis

The old saying “you win some, you lose some” is not true for most recreational gamblers.  For them, the saying is more like “you win some, you lose more.”  But proving that proves a problem.  In Jacob Bright v. Commissioner, Docket No. 10095-22 (May 4, 2023), Judge Buch teaches us how taxpayers can use their player cards to substantiate their wagering losses.  There, Mr. Bright reported some $241,000 of wagering gains on his 2019 return, and an equal amount of losses.  However, he apparently did not follow best practices—as very nicely explained in this article—of keeping daily contemporaneous records.  When audited, the IRS accepted his self-reported income (natch!) but disallowed all the losses for lack of substantiation (double natch!).

In Tax Court, Judge Buch allowed Mr. Bright to introduce reports of his player card activity, from each of the three Casinos he gambled at in 2019.  That created a sufficient basis for the Court to use the Cohan rule, albeit differently for each Casino.  The Court used this method to estimate $191,000 of losses.  In taking this approach for calculating wagering losses, Judge Buch gives us a new idea of “per session” netting worth considering, not only for proving up wagering losses, but also for calculating wagering gains.  I would call it a “per establishment” approach.  It makes a good bit of sense.  Details below the fold.

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2024 U.S. News Legal Writing Rankings

The new 2024 U.S. News Legal Writing Rankings include the legal writing programs at 121 law schools (the faculty survey had a 63% response rate). Here are the Top 50:

Rank	Score	School
1	4.3	Oregon
2	4.2	UNLV
3	4.1	Stetson
4	4.0	Arizona State
5	3.9	Suffolk
5	3.9	Wake Forest
7	3.8	Nova
8	3.7	Georgetown*
8	3.7	Michigan*
8	3.7	Seattle*
8	3.7	UC-Irvine*
8	3.7	University of Arizona
13	3.6	Denver
13	3.6	Missouri-Kansas City
13	3.6	North Carolina
16	3.5	Brooklyn*
16	3.5	Indiana (McKinney)
16	3.5	Lewis & Clark
16	3.5	Rutgers*
16	3.5	University of Washington*
21	3.4	Houston
21	3.4	Mercer
21	3.4	Northeastern*
21	3.4	Northwestern*
25	3.3	Drake
25	3.3	Drexel
25	3.3	Illinois-Chicago
25	3.3	St. John's*
25	3.3	Temple
25	3.3	Washburn
25	3.3	Wyoming
32	3.2	Arkansas-Fayetteville
32	3.2	Chicago-Kent
32	3.2	Duquesne
32	3.2	Hawaii
32	3.2	Loyola-L.A.
32	3.2	Marquette
32	3.2	Ohio State
32	3.2	Pacific
32	3.2	Texas A&M
32	3.2	Texas Tech
42	3.1	Elon
42	3.1	Emory
42	3.1	Hofstra
42	3.1	Syracuse*
46	3.0	Case Western
46	3.0	George Washington
46	3.0	Loyola-Chicago*
46	3.0	Tennessee
46	3.0	Virginia*
46	3.0	Willamette

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Legal Writing Rankings

2024 U.S. News Specialty Rankings:

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TaxProf Blog Holiday Weekend Roundup

Saturday:

• This Week's Ten Most Popular TaxProf Blog Posts
• Duquesne, FIU, Kansas, Oklahoma, And Texas A&M Are Among The Biggest U.S. News Law School Rankings Winners
• Innovation Funding And The Valley Of Death
• Applying Universal Design In The Legal Academy

Sunday:

• More On The Life, Death, And Legacy Of Tim Keller
• NY Times Op-Ed: Pro-Trump Christians, Never-Trump Christians, And Tim Keller
• NY Times: A Christian University Fired Two Employees For Including Pronouns In Their Email Signatures
• The Top Five New Tax Papers

Memorial Day:

• Brooks Reviews Cui's Administrative Foundations Of The Chinese Fiscal State
• 17 Universities And Law Schools Have Full Satellite Campuses In Washington, D.C.
• Brunson: Tax Entity Status And Decentralized Autonomous Organizations
• Assessing Heinonline As A Source Of Scholarly Impact Metrics

Brooks Reviews Cui's Administrative Foundations Of The Chinese Fiscal State

Kim Brooks (Dalhousie University, Schulich School of Law; Google Scholar), Where Tax Law Canno Be Found, You Will Find a Robustly-Tasked Tax Administrator (JOTWELL) (reviewing Wei Cui (British Columbia; Google Scholar), The Administrative Foundations of the Chinese Fiscal State (Cambridge University Press (2022) (reviewed by David Elkins (Netanya; Google Scholar) here)):

The hard work that went into authoring The Administrative Foundations of the Chinese Fiscal State is palpable from the first page. Cui seeks to achieve two aims: (1) to tease out aspects of Chinese taxation of general interest to policy makers and social scientists in other countries (P. 3) and (2) to offer a new framework for understanding the policies and politics of taxation in China (P. 4). Both aims are accomplished handily.

Particularly fun for those of us who like tax administration, Cui claims that ground-level tax administration is essential to understanding the Chinese tax system. Focusing on tax administration, tax collection and revenue mobilization, allows Cui to show us something new about our own tax systems. He offers us the opportunity to see more clearly our own paradigmatic orientation: one that centres the importance of rule of law.

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17 Universities And Law Schools Have Full Satellite Campuses In Washington, D.C.

Inside Higher Ed, A Growing Corps of ‘Capital Campuses’:

Satellite campuses are proliferating and expanding in Washington, D.C. Not only do they enhance the student experience, but they also give institutions access to policy makers and grant-writing organizations. ...

Over 40 U.S. colleges and universities have a physical presence in the nation’s capital, ranging from Johns Hopkins University [555 Pennsylvania Avenue, NW]—which lies just an hour north in Baltimore—to Pepperdine University [2011 Pennsylvania Avenue, NW], a small Christian institution across the continent in Malibu, Calif.

According to the D.C.-based real estate company Jones Lang LaSalle, 17 of those institutions have full satellite campuses in D.C., complete with classrooms and dorms as well as office space and conference rooms for meetings with policy makers and researchers. In total, nonlocal colleges and universities own about a million square feet of real estate in the city, a little more than one-third of the total aboveground exhibit space occupied by the Smithsonian museums.

Much of this real estate is used to house or provide meeting spaces for student interns, who flock to the city in droves every semester to gain experience in politics, policy making, research and journalism. But higher ed leaders told Inside Higher Ed that they are increasingly looking to establish or fortify bases for developing relationships with policy makers and grant-writing government offices. ...

Students see major benefits of their institutions establishing satellite campuses in D.C.—especially if they include residential space. For some, living and studying in a community of their peers in D.C. is just as important as getting an internship on Capitol Hill or at a federal agency. ...

Mary Caulfield just finished a “semester abroad” at Pepperdine’s D.C. center, an eight-story building with both residential and class space located on Pennsylvania Avenue, a few blocks from the White House. She had an internship at a magazine but said that having housing resources, night classes and community in one place helped make her experience more comfortable and kept her tied to her institution on the other side of the country.

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Brunson: Tax Entity Status And Decentralized Autonomous Organizations

Samuel D. Brunson (Loyola-Chicago; Google Scholar), Standing on the Shoulders of LLCs: Tax Entity Status and Decentralized Autonomous Organizations, 57 Ga. L. Rev. 603 (2023):

Since the formation of the first decentralized autonomous organization in 2016, their use has exploded. Thousands of DAOs now try to take advantage of smart contracts to solve a problem that plagues business entities: the gulf between ownership and management. Armed with smart contracts and requiring token-holders to vote on any change in strategy, DAOs dispense with the management layer so necessary in traditional business entities.

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Assessing Heinonline As A Source Of Scholarly Impact Metrics

Karen L. Wallace (Drake; Google Scholar), Rebecca Lutkenhaus (Drake; Google Scholar) & David B. Hanson (Drake), Assessing Heinonline as a Source of Scholarly Impact Metrics, 114 Law Libr. J. 395 (2022):

After the February 2019 U.S. News & World Report announcement of a planned law school scholarly impact ranking based on HeinOnline data, law schools accelerated efforts to ensure that HeinOnline captured their faculty’s work product and citations to these publications as accurately and completely as possible. In summer 2021, U.S. News abandoned its plans, but the endeavors undertaken by law schools during the two and a half years the proposal was live, reveal much about the scope and accuracy of HeinOnline ScholarCheck metrics, as well as the power U.S. News exerts over law schools. This article notes some of the actions law libraries pursued during that period, specifically detailing an extensive citation analysis project conducted by the Drake Law Library. 

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More On The Life, Death, And Legacy Of Tim Keller

Following up on last Sunday's post, The Life, Death, And Legacy Of Tim Keller: 

New York Times Op-Ed:  Tim Keller Taught Me About Joy, by David Brooks:

American evangelicalism suffers from an intellectual inferiority complex that sometimes turns into straight anti-intellectualism. But Tim could draw on a vast array of intellectual sources to argue for the existence of God, to draw piercing psychological insights from the troubling parts of Scripture or to help people through moments of suffering. His voice was warm, his observations crystal clear. We all tried to act cool around Tim, but we knew we had a giant in our midst. ...

On the cross, Tim wrote, Jesus was “putting himself into our lives — our misery, our mortality, so we could be brought into his life, his joy and immortality.” He enjoyed repeating the saying “Cheer up! You’re a worse sinner than you ever dared imagine and you’re more loved than you ever dared hope.” ...

His focus was not on politics but on “our own disordered hearts, wracked by inordinate desires for things that control us, that lead us to feel superior and exclude those without them, that fail to satisfy us even when we get them.” ...

He offered a radically different way. He pointed people to Jesus, and through Jesus’ example to a life of self-sacrificial service. That may seem unrealistic; doesn’t the world run on self-interest? But Tim and his wife, Kathy, wrote a wonderful book, “The Meaning of Marriage,” which in effect argued that self-sacrificial love is actually the only practical way to get what you really hunger for.

Wall Street Journal Op-Ed:  The Many Paradoxes of Timothy J. Keller, by Kate Bachelder Odell:

Ask anyone to name a story from the Bible, and you’ll likely get the answer David and Goliath. Most Americans know it as a tale about facing your fears, steeling yourself and prevailing against long odds. “I’m here to say that’s a shallow understanding, even a deceptive understanding, of how to read the text,” Tim Keller, minister of Redeemer Presbyterian Church in Manhattan, told his congregation one Sunday morning in 2015.

Keller, who died May 19 at age 72, then indicted what he called “counterfeit courage”—the modern idea that the way to overcome fear is to “visualize success.” Stoicism works only in “short-term bursts, mainly on adrenaline,” and most “of the acts of courage we most admire don’t come from self-assertion and self-confidence.”

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NY Times Op-Ed: Pro-Trump Christians, Never-Trump Christians, And Tim Keller

Following up on last Sunday's post, The Life, Death, And Legacy Of Tim Keller:  New York Times Op-Ed:  What Has Trump Cost American Christianity?, by Ross Douthat:

When religious conservatism made its peace with Donald Trump in 2016, the fundamental calculation was that the benefits of political power — or, alternatively, of keeping cultural liberalism out of full political power — outweighed the costs to Christian credibility inherent in accepting a heathen figure as a political champion and leader.

The contrary calculation, made by the Christian wing of Never Trump, was that accepting Trump required moral compromises that American Christianity would ultimately suffer for, whatever Supreme Court seats or policy victories religious conservatives might gain. ...

[T]he votes of religious conservatives may determine whether we get another Trump nomination in 2024. Figures as various as Ron DeSantis, Tim Scott and Mike Pence are betting that there’s a path to the nomination that involves peeling away religious voters from Trump’s coalition, beginning in Iowa, where evangelical Christians often hold the key to the caucuses. “Has Trump hurt or helped Christianity?” probably isn’t going to be the framing that the non-Trump politicians choose, but some version of that question will hang around the political battle.

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NY Times: A Christian University Fired Two Employees For Including Pronouns In Their Email Signatures

New York Times, A University Fired 2 Employees for Including Their Pronouns in Emails:

When Raegan Zelaya and Shua Wilmot decided to include their pronouns at the end of their work emails, they thought they were doing a good thing: following what they viewed as an emerging professional standard, and also sending a message of inclusivity at the Christian university where they worked.

But their bosses at Houghton University, in upstate New York, saw the matter very differently.

Administrators at Houghton, which was founded and is now owned by a conservative denomination that branched off from the Methodist Church, asked Ms. Zelaya and Mr. Wilmot, two residence hall directors, to remove the words “she/her” and “he/him” from their email signatures, saying they violated a new policy. When they refused to do so, both employees were fired, just weeks before the end of the semester.

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The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

1. [483 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
2. [405 Downloads]  Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
3. [300 Downloads]  Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
4. [229 Downloads]  The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities, by Ike Brannon (Jack Kemp Foundation) & Matthew Winden (University of Wisconsin (Whitewater); Google Scholar)
5. [219 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),

This Week's Ten Most Popular TaxProf Blog Posts

Legal Education:

1. Law.com, Tenured Law Professor Pulled From His Classroom Faces Termination. He Wants To Know Why?
2. Derek Muller (Iowa), How Law Faculty Succeeded In Diminishing Their Importance In The U.S. News Rankings
3. Markus Funk (Colorado), Andrew Boutros (Chicago) & Eugene Volokh (UCLA), Time For Law Schools To Rethink Unsung Role Of Adjuncts
4. Stephanie Hunter McMahon (Cincinnati), What Law Schools Must Change To Train Transactional Lawyers
5. Paul Caron (Dean, Pepperdine), Preview Of The 2024 U.S. News Law School Rankings: Admissions
6. Wall Street Journal Op-Ed (Jay Mitchell, Alabama Supreme Court), The New Bar Exam Puts DEI Over Competence
7. Donald Tobin (Maryland), A Preliminary Analysis of the New 2024 U.S. News Law School Rankings
8. Paul Caron (Dean, Pepperdine), Projected 2025 U.S. News Law School Rankings: The Biggest Winners And Losers
9. Prentiss Cox (Minnesota), 1L Curricula in the United States: 2023 Data and Historical Comparison
10. U.S. News & World Report 2024 Specialty Rankings:

• Dispute Resolution Rankings
• Environmental Law Rankings
• Health Care Law Rankings
• Intellectual Property Law Rankings
• International Law Rankings

Tax:

1. Bryan Camp (Texas Tech), Lesson From The Tax Court: On Time Is Late
2. The Legal Watchdog, How The Accounting Profession Wrecked Itself And Made A Legal Career Preferable To A CPA
3. Bryan Camp (Texas Tech), Lesson From The Tax Court: Allocating Between Excludable Child Support and Includable Interest
4. Reuven Avi-Yonah (Michigan) & Yoseph Edrey (Haifa University), Constitutional Review Of Federal Tax Legislation
5. Bryan Camp (Texas Tech), Lesson From The Tax Court: Exclusion Rules For Disability Payments
6. U.S. News & World Report, 2024 Tax Rankings
7. San Diego Conference, Tax Profs Tenured 1-15 Years 
8. SSRN, The Top Five New Tax Papers
9. Sloan Speck (Colorado), Review Of A Critical Evaluation Of The Qualified Small Business Stock Exclusion, By Gregg Polsky (Georgia) & Ethan Yale (Virginia)
10. Roundup, Tax Policy In The Biden Administration

Faith: 

1. The Life, Death, And Legacy Of Tim Keller
2. Tim Keller: Growing My Faith In The Face Of Death

Duquesne, FIU, Kansas, Oklahoma, And Texas A&M Are Among The Biggest U.S. News Law School Rankings Winners

Following up on my previous post, The Law Schools Most Impacted By The Methodology Changes In The 2024 U.S. News Rankings:  Law.com, Ahead of the Curve: Some Law Schools Are Happy About the US News Rankings:

In last week’s column, I questioned whether the 63 schools that boycotted the Best Law Schools list, along with the massive amount of unflattering press those moves garnered for U.S. News, would put a dent in the rankings’ reputation.

This week, though, I want to look at some of the institutions that performed particularly well in the rankings, which were finally released on May 11, and show that not every law school is unhappy with U.S. News.

Texas A&M University School of Law, for example, now ranks 29th nationally—tied with Boston College Law School and Fordham Law School—one of the fastest and furthest increases in U.S. News law school rankings history, according to an announcement put out by the school. The school rose 17 spots from No. 46 last year. The previous year, it had been tied for No. 53.

This year, 15 law schools increased by 20 or more spots as compared to last year’s rankings. and among the top 50, the University of Kansas School of Law rose to tied at 40th up from tied at 67th last year.

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Innovation Funding And The Valley Of Death

Lital Helman (Ono Academic College), Innovation Funding and the Valley of Death, 76 S.M.U. L. Rev. __ (2023):

Innovation is a public good. As with other public goods, it is expected to be under-produced if only private incentives are present. Therefore, the law strives to encourage innovation via an array of stimuli mechanisms. The law offers three main such mechanisms: intellectual property (IP), cash transfers—mainly prizes and grants, and tax incentives.

Vast literature analyzes and compares these innovation stimuli in search for the optimal mix to boost innovation. Yet a key problem is largely overlooked: taken together, the existing stimuli do not cover the lion’s share of the innovation lifecycle. At the beginning of the innovation process, companies can win grants or prizes to cover research & development (R&D) expenses. When the company is already selling, it can enjoy IP payoffs and tax credits. In between, no targeted stimuli exist. This is an incongruity, because most innovative endeavors struggle neither in the R&D phase nor at the sales stage. In particular, for startups in the high-tech sector, it is precisely the phases between R&D and sales that prove fatal. This phenomenon is so well-known that the market has created a nickname for it—“the valley of death.”

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Applying Universal Design In The Legal Academy

Matthew L. Timko (Northern Illinois), Applying Universal Design in the Legal Academy, 114 Law Libr. J. 343 (2022):

Too often barriers to access in the form of physical, technological, and cognitive environments play a large role in keeping many people out of law school. While federal and state laws address these barriers, universal design provides the clearest policy change for law schools to remedy these issues.

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Weekly SSRN Tax Article Review And Roundup: Speck Reviews A Critical Evaluation Of The Qualified Small Business Stock Exclusion By Polsky & Yale

This week, Sloan Speck (Colorado; Google Scholar) reviews a new work by Gregg D. Polsky (Georgia; Google Scholar) & Ethan Yale (Virginia; Google Scholar), A Critical Evaluation of the Qualified Small Business Stock Exclusion, 42 Va. Tax Rev. 353 (2023).

After 2017’s Tax Cuts and Jobs Act, some commentators predicted a renaissance in taxpayers’ use of the statutory exclusion for gain from qualified small business stock under § 1202. In 2015, Congress made permanent the provision’s 100 percent exclusion that emerged in the wake of the Great Recession, and the TCJA’s fourteen-point reduction in corporate rates heralded new benefits to bucking longstanding conventional wisdom that taxpayers should operate nonpublic companies as passthroughs. These predictions didn’t really come to pass, as Polsky and Yale observe in their magisterial exegesis of § 1202, A Critical Evaluation of the Qualified Small Business Stock Exclusion. 

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Weekly Legal Education Roundup

• 2024 U.S. News Dispute Resolution Rankings
• 2024 U.S. News Environmental Law Rankings
• 2024 U.S. News Health Care Law Rankings
• 2024 U.S. News Intellectual Property Law Rankings
• 2024 U.S. News International Law Rankings
• Prentiss Cox (Minnesota), 1L Curricula in the United States: 2023 Data and Historical Comparison
• Daniel Judge (Notre Dame), Catholic Legal Education and the Formation of Conscience
• Law360 Op-Ed (Markus Funk (Partner, Perkins Coie; Adjunct Professor, Colorado), Andrew Boutros (Dechert; Lecturer, Chicago) & Eugene Volokh (Gary T. Schwartz Distinguished Professor of Law, UCLA)), Time For Law Schools To Rethink Unsung Role Of Adjuncts
• Law.com, Ohio Northern U Is Seeking the Dismissal of a Tenured Law Professor. He Alleges It's Because of His Views on DEI

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Tax Policy In The Biden Administration

• Bloomberg, Biden Pressed to Limit Hydrogen Credits Key to New Industry
• Bloomberg, Flight of Affluent Taxpayers Catches Up With New York
• Bloomberg, IRS's $80 Billion Budget Boost Targeted for Cuts in Debt Talks
• Common Dreams, 'We Are Not Taxing the Very Wealthy Enough': Runaway Inequality About to Get Worse
• Financial Times, IRS Sets Its Sights on Tax Avoidance by the Super-Rich and Corporations

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2024 U.S. News International Law Rankings

The new 2024 U.S. News International Law Rankings include the international law programs at 174 law schools (the faculty survey had a 53% response rate). Here are the Top 50:

Rank	Score	School
1	4.6	NYU*
2	4.4	Columbia*
3	4.3	Harvard*
3	4.3	Yale*
5	4.2	American*
5	4.2	Georgetown*
7	4.1	George Washington
7	4.1	UC-Berkeley*
9	4.0	Chicago
10	3.9	Case Western
10	3.9	Michigan*
10	3.9	Stanford*
10	3.9	Temple
10	3.9	Virginia*
15	3.8	Cornell*
15	3.8	Georgia
15	3.8	UCLA*
18	3.6	Duke*
18	3.6	Fordham
18	3.6	Northwestern*
18	3.6	Penn*
18	3.6	Vanderbilt*
23	3.5	Minnesota
23	3.5	UC-Davis*
25	3.4	Arizona State
25	3.4	Boston University
25	3.4	Indiana (Maurer)
25	3.4	Miami
25	3.4	Notre Dame
25	3.4	Texas
25	3.4	UC-Irvine*
25	3.4	UC-San Francisco*
25	3.4	Washington University
25	3.4	William & Mary
35	3.3	Denver
35	3.3	Tulane*
35	3.3	Utah
38	3.2	Boston College
38	3.2	Emory
38	3.2	Pacific
38	3.2	University of Arizona
42	3.1	Florida Int'l
42	3.1	Santa Clara
42	3.1	SMU
42	3.1	Washington & Lee
42	3.1	Wisconsin*
47	3.0	Brooklyn*
47	3.0	Maryland*
47	3.0	University of Washington*
50	2.9	Hawaii
50	2.9	Howard
50	2.9	Pittsburgh*

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News International Law Rankings

2024 U.S. News Specialty Rankings:

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8th Annual Texas Tax Faculty Workshop

Houston hosted the 8th Annual Texas Tax Faculty Workshop (program):

Johnny Buckles (Houston), Constitutional Law and Tax Expenditures: A Prelude, 76 Ark. L. Rev. 1 (2023)
Commenter: Susan Morse (Texas; Google Scholar)

Orly Mazur (SMU; Google Scholar), Cooperative Federalism and the Digital Tax Impasse, 51 Fla. St. U. L. Rev. __ (2023) (with Adam B. Thimmesch (Nebraska; Google Scholar))
Commenter: Khrista McCarden (Tulane)

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NCBE Publishes Content Scope For NextGen Bar Exam

NCBE Publishes Content Scope for NextGen Bar Exam:

The National Conference of Bar Examiners (NCBE), which develops bar exam content for 54 US jurisdictions, has published the content scope for the NextGen bar exam, which is set to launch in 2026. The content scope document outlines the breadth of material to be covered on the new exam in eight areas of legal knowledge and seven categories of practical skills and abilities.

The publication of the content scope marks the latest milestone in the development of the new bar exam, which will be focused on testing a wider array of foundational lawyering skills in the context of substantive legal knowledge currently tested on the bar exam. In addition to traditional multiple-choice questions and longer written analyses, the exam is expected to include new integrated sets of questions—combinations of short-answer and multiple-choice questions in scenarios involving complex legal issues, drawn from multiple subject areas, that require applicants to demonstrate both in-depth knowledge of the law and skill in a range of essential attorney functions. ...

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The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability

Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark J. Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department), The Inflation Reduction Act's Impact on Tax Compliance—and Fiscal Sustainability:

The Inflation Reduction Act (IRA) includes a once-in-a-generation investment in the Internal Revenue Service (IRS) to modernize America’s tax administration and, by doing so, meaningfully increase compliance with the nation’s tax laws. We consider the impact of this investment on new tax revenue that the agency will be able to collect. Our rough estimate suggests that IRS funding will raise at least $560 billion ($480 billion, net) over the course of the next ten years—and, depending on the extent of taxpayer’s behavioral response to greater enforcement presence, could easily raise closer to $1 trillion. This is much larger than official government estimates.

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GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B

Andrew Blair-Stanek (Maryland; Google Scholar), Anne-Marie Carstens (Maryland), Daniel S. Goldberg (Maryland), Mark Graber (Maryland), David C. Gray (Maryland) & Maxwell L. Stearns (Maryland; Google Scholar), GPT-4’s Law School Grades: Con Law C, Crim C-, Law & Econ C, Partnership Tax B, Property B-, Tax B:

GPT-4 performs vastly better than ChatGPT or GPT-3.5 on legal tasks like the bar exam and statutory reasoning. To test GPT-4’s abilities, we ran it on our final exams this semester and graded its output alongside students’ exams. We found that it produced smoothly written answers that failed to spot many important issues, much like a bright student who had neither attended class often, nor thought deeply about the material. It uniformly performed below average—in every course. We provide observations that may help law professors detect students who cheat on exams using GPT-4.

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Clausing: The International Tax Agreement Of 2021—Why It's Needed, What It Does, And What Comes Next?

Kimberly A. Clausing (UCLA; Google Scholar), The International Tax Agreement of 2021: Why It's Needed, What it Does, and What Comes Next?:

In 2021, more than 135 jurisdictions agreed on transformative new international tax rules that would establish a minimum tax rate of 15 percent on multinational corporate income regardless of where it was reported. In December 2022, the European Union unanimously moved forward to implement this minimum tax, and other countries, including South Korea, Japan, Australia, Canada, and the United Kingdom, are also either implementing the tax or taking substantial steps toward implementation.

In tandem, the United States should also reform its international tax system and adopt a stronger minimum tax. While the future of the international agreement is uncertain, it has important implications for the ability of governments worldwide to create tax systems that are administrable, fair, and efficient.

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Tenured Law Professor Pulled From His Classroom Faces Termination. He Wants To Know Why?

Following up on my previous post, WSJ Op-Ed: DEI Brings Kafka To My Law School:  Law.com, Ohio Northern U Is Seeking the Dismissal of a Tenured Law Professor. He Alleges It's Because of His Views on DEI.:

Scott Gerber, a law professor at the Ohio Northern University Pettit College of Law, was pulled from his classroom last month, banned from campus and allegedly forced to sign a separation agreement—and he says he doesn’t know why. Now the school is seeking his dismissal.

“Ohio Northern University is trying to banish me for lack of ‘collegiality’ but won’t say what I’ve done,” Gerber wrote in an op-ed published on May 9 in the Wall Street Journal.

Gerber, who has taught at ONU Law since 2001, said he suspects the school’s investigation into him is related to his public opinions regarding the school’s diversity, equity and inclusion policies, he said in the op-ed piece. ...

“We are following our faculty-driven process for the dismissal of a tenured faculty member for cause,” Dave Kielmeyer, executive director of communications and marketing at the school, told Law.com in an email Wednesday.

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SSRN Tax Professor Rankings

SSRN has updated its monthly ranking of 750 American and international law school faculties and 3,000 law professors by (among other things) the number of paper downloads from the SSRN database.  Here is the new list (through May 1, 2023) of the Top 25 U.S. Tax Professors in two of the SSRN categories: all-time downloads and recent downloads (within the past 12 months):

		All-Time			Recent
1	Reuven Avi-Yonah (Michigan)	220,463	1	Jonathan Choi (Minnesota)	13,150
2	Daniel Hemel (NYU)	129,887	2	Reuven Avi-Yonah (Michigan)	11,859
3	Dan Shaviro (NYU)	126,539	3	Kristin Hickman (Minnesota)	10,601
4	Lily Batchelder (NYU)	126,365	4	Amy Monahan (Minnesota)	9,666
5	David Gamage (Indiana-Maurer)	124,060	5	Daniel Hemel (NYU)	4,465
6	Darien Shanske (UC-Davis)	117,196	6	Bridget Crawford (Pace)	4,090
7	David Kamin (NYU)	113,586	7	Ruth Mason (Virginia)	3,333
8	Cliff Fleming (BYU)	107,956	8	Margaret Ryznar (Indiana-McKinney)	3,073
9	Manoj Viswanathan (UC-San Francisco)	104,514	9	Louis Kaplow (Harvard)	3,034
10	Ari Glogower (Northwestern)	103,801	10	Robert Sitkoff (Harvard)	3,014
11	Rebecca Kysar (Fordham)	103,614	11	D. Dharmapala (Chicago)	2,892
12	D. Dharmapala (Chicago)	50,137	12	Kyle Rozema (Washington University)	2,870
13	Michael Simkovic (USC)	47,611	13	Richard Ainsworth (Boston University)	2,545
14	Paul Caron (Pepperdine)	40,941	14	Darien Shanske (UC-Davis)	2,544
15	Louis Kaplow (Harvard)	39,839	15	David Gamage (Indiana-Maurer)	2,441
16	Richard Ainsworth (Boston University)	37,513	16	Kim Clausing (UCLA)	2,427
17	Bridget Crawford (Pace)	35,907	17	Brad Borden (Brooklyn)	2,266
18	Robert Sitkoff (Harvard)	31,977	18	Zachary Liscow (Yale)	2,260
19	Brad Borden (Brooklyn)	30,229	19	Dan Shaviro (NYU)	2,065
20	Vic Fleischer (UC-Irvine)	29,751	20	Young Ran (Christine) Kim (Cardozo)	2,044
21	Ruth Mason (Virginia)	29,608	21	Lily Batchelder (NYU)	2,017
22	Ed Kleinbard (USC)	29,359	22	Richard Kaplan (Illinois)	1,887
23	Jim Hines (Michigan)	27,844	23	Brian Galle (Georgetown)	1,780
24	Richard Kaplan (Illinois)	27,059	24	Victoria Haneman (Creighton)	1,727
25	Katie Pratt (Loyola-L.A.)	26,221	25	David Kamin (NYU)	1,670

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2024 U.S. News Intellectual Property Law Rankings

The new 2024 U.S. News Intellectual Property Law Rankings include the intellectual property law programs at 196 law schools (the faculty survey had a 57% response rate). Here are the Top 50:

Rank	Score	School
1	4.8	Stanford*
1	4.8	UC-Berkeley*
3	4.4	NYU*
4	4.1	George Washington
4	4.1	Santa Clara
6	3.8	Houston
7	3.7	American*
7	3.7	Georgetown*
9	3.6	Boston University
9	3.6	Duke*
9	3.6	Texas A&M
9	3.6	UC-Irvine*
9	3.6	UCLA*
14	3.5	Cardozo
14	3.5	Chicago-Kent
14	3.5	Michigan*
14	3.5	Penn*
18	3.4	Texas
19	3.3	Columbia*
19	3.3	Harvard*
19	3.3	New Hampshire*
22	3.2	Fordham
22	3.2	George Mason
22	3.2	Northwestern*
22	3.2	San Diego
22	3.2	UC-Davis*
22	3.2	Virginia*
28	3.1	Cornell*
28	3.1	University of Washington*
28	3.1	Vanderbilt*
31	3.0	Emory
31	3.0	Richmond
31	3.0	Suffolk
31	3.0	UC-San Francisco*
31	3.0	Utah
36	2.9	Chicago
36	2.9	Colorado
36	2.9	DePaul
36	2.9	Indiana (Maurer)
36	2.9	Northeastern*
36	2.9	Washington University
42	2.8	Boston College
42	2.8	Georgia State
42	2.8	Minnesota
42	2.8	USC
46	2.7	Arizona State
46	2.7	Maryland*
46	2.7	Temple
46	2.7	William & Mary
46	2.7	Yale*

*Denotes schools that boycotted the U.S. News rankings

2023 U.S. News Intellectual Property Law Rankings

2024 U.S. News Specialty Rankings:

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Conference For Tax Profs Tenured 1-15 Years At San Diego

San Diego hosted a combined AMT (Association of Mid-Level Tax Scholars Conference, for those tenured for 1-10 years) and EITC (Experienced in Tax Conference, for those tenured for 11-15 years) earlier this week:

Panel #1:

Ari Glogower (Ohio State; Google Scholar), Restoring Substance to the Taxing Power
Discussant: Omri Marian (UC-Irvine; Google Scholar)

Jake Brooks (Fordham; Google Scholar), The Constitutional Meaning of “Income”: Moore v. United States and the Movement to Revive Eisner v. Macomber
Discussant: Michael Doran (Virginia; Google Scholar)

Brian Galle (Georgetown; Google Scholar), Unreserved: Central Banks Have Powerful New Tools for Controlling the Economy but They’re Still Playing by the Old Rules
Discussant: Steven Dean (Brooklyn)

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