Paul L. Caron
Dean




Sunday, June 4, 2023

Josie Shands Caron (2007-2023)

We put down our beloved dog Josie on Friday and are filled with grief and gratitude. Grief because our home and our lives are emptier now without her. Gratitude because she was everything one could want in a dog.

Josie joined our family in November 2009 when we were living in Cincinnati. We had put down our dog Sandy in 2006, and I had issued a decree: no more dogs. Because our son Reed and daughter Jayne would be leaving for college in August 2009 and August 2010, respectively, my wife Courtney and I did not want to be saddled with a dog in our empty nest years. Jayne took the news particularly hard, as she has a special love for dogs.

In early November 2009, the senior pastor of our church gave a wonderful message on the importance of celebrating important milestones in our lives. He talked about how he was trying to make his high school senior's last year at home special by taking his son on a long road trip on Harley-Davidson motorcycles. After watching a hokey Hallmark Hall of Fame TV movie, A Dog Named Christmas, in which a family provides a foster home over Christmas for a dog from a local shelter, I thought that would be a great thing to do for Jayne before she left for college. Following up on the movie, animal shelters nationwide were sponsoring a Foster a Lonely Pet for the Holidays Promotion, and I found a wonderful participating local shelter. I told Jayne we wanted to make this last Christmas at home a memorable one for her by fostering a dog over the holidays. I made her sign a contract promising that the dog would go back to the shelter on December 26 — no exceptions, and no fuss.

Jayne chose the dog, and we opened our home (and our hearts) to Josie, a mutt mix of Pit Bull, Chow, and German Shepherd. After Josie's first days in our home, Courtney and I decided we would tell Jayne on Christmas morning that we were adopting Josie. We also decided to keep the foster ruse going by dropping Josie off at the shelter on Saturdays so they could bring her to adoption fairs at a local PetSmart. Jayne prayed in the car that Josie would not be adopted, but I said we had to think of Josie's best interests and hope that a wonderful family would adopt her. I worked things out so the shelter would not bring Josie to the adoption fair, and Jayne and I would return three hours later to take Josie home (to Jayne's great relief). It was a very special Christmas, as Jayne cried with delight when she opened the last present under the tree: Josie's adoption papers.

Josie 1

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June 4, 2023 in Faith, Legal Education, Pepperdine Legal Ed | Permalink | Comments (0)

NY Times Op-Eds: The Role Of Technology In Our Lives

Tish Harrison Warren (Priest, Anglican Church; Author, Prayer in the Night: For Those Who Work or Watch or Weep (2021) (Christianity Today's 2022 Book of the Year)) has published three New York Times op-eds on the role of technology in our lives:

  1. Warren 3How do we help kids navigate a technological world?
  2. How do we discern what technology to adopt?
  3. How does technology change our understanding of what it is to be human?

1. Managing Screen Time Is a Family Matter:

[W]hen I get together with friends who are also parents, the conversation eventually turns to a repeated theme: how to handle screens and technology use with our kids. It feels like every parent I know is wrestling with this. I am, too.

In 2018, Krista Boan and Tracy Foster co-founded Screen Sanity, a nonprofit to help parents, grandparents and other caregivers navigate these concerns. Screen Sanity offers tips, tools and trainings to “help families raise happy, healthy kids in an increasingly digital world.” I wanted to speak with Boan about the practical things caregivers need to keep in mind as we think through technology use in our homes. This interview has been edited and condensed. ...

Tish Harrison Warren: My growing concern is that even the best types of screen use displace the actual material world around us. Minutes or hours on screens are minutes or hours kids (and adults) are not talking to people around them, going on walks, learning an instrument, staring into space or interacting with the material world.

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June 4, 2023 in Faith, Legal Education | Permalink

NY Times Op-Ed: Tim Keller Showed Me What A Christian Leader Should Be

Following up on my previous posts (links below):  New York Times Op-Ed:  Tim Keller Showed Me What a Christian Leader Should Be, by Tish Harrison Warren (Priest, Anglican Church; Author, Prayer in the Night: For Those Who Work or Watch or Weep (2021) (Christianity Today's 2022 Book of the Year)):

Warren 3In my early 20s, I attended an event where Tim Keller, an orthodox, evangelical Presbyterian pastor, was having a public debate with a secular humanist. In the nearly 20 years that have passed since the event, I still recall one moment distinctly. The secular humanist struggled with a point he was making and was unclear, something that happens often enough in public speaking. Keller could have chosen to go in for the kill rhetorically and make his opponent look foolish. Instead, he paused and asked, “Is this what you mean?” Keller then restated the secular argument in a clearer, better way, arguing against his own point of view. The other speaker agreed that was what he had meant, and Keller continued, countering the (now much stronger) point.

This generosity and understanding toward those with whom we disagree helped shape the way I now see the world. It had more of an impact on me, as a Christian, than any argument could. Keller refused the easier route of debate, insisting on finding the best argument of others, even if it meant strengthening his opponent’s case. He was in pursuit of truth and kindness, not point scoring. That night I saw what Christian leaders should be like.

Keller died [last] month, at 72, from pancreatic cancer. ... Keller had a remarkably brilliant mind and an ability to communicate complicated theological ideas in simple, relatable ways. He was courageous yet profoundly humble. What I will most remember him for, though, is his generous kindness. ... Mostly, Tim wanted to talk about the hope and beauty he found in Jesus and how we might best communicate that hope in our moment. ...

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June 4, 2023 in Faith, Legal Education | Permalink

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1 and #5:

  1. SSRN Logo (2018)[340 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  2. [311 Downloads]  Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
  3. [238 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
  4. [231 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. [196 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by 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),

June 4, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, June 3, 2023

This Week's Ten Most Popular TaxProf Blog Posts

Top Ten 2Legal Education:

  1. New York Times, Here’s What Happens When A Lawyer Uses ChatGPT
  2. U.S. News, 2024 Omnibus Law School Specialty Rankings
  3. U.S. News, 2024 Omnibus Law School Specialty Rankings v. Overall Rankings
  4. Paul Caron (Dean, Pepperdine), Preview Of The 2024 U.S. News Law School Rankings: Admissions
  5. Law.com, Duquesne, FIU, Kansas, Oklahoma, And Texas A&M Are Among The Biggest U.S. News Law School Rankings Winners
  6. ABA Journal, Some Law Schools Already Are Using ChatGPT To Teach Legal Research And Writing
  7. Inside Higher Education, 17 Universities And Law Schools Have Full Satellite Campuses In Washington, D.C.
  8. John Bliss (Denver) & David Sandomierski (Western), Learning Without Grade Anxiety: Lessons From The Pass/Fail Experiment In North American J.D. Programs
  9. Law.com, Tenured Law Professor Pulled From His Classroom Faces Termination. He Wants To Know Why?
  10. U.S. News 2024 Law School Specialty Rankings:

Tax:

  1. Bryan Camp (Texas Tech), Lesson From The Tax Court: Substantiating Gambling Losses On Per-Casino Basis
  2. Daniel Shaviro (NYU), Two New Tax Papers on SSRN
  3. Bryan Camp (Texas Tech), Lesson From The Tax Court: On Time Is Late
  4. Reuven Avi-Yonah (Michigan), Three New International Tax Papers On SSRN
  5. Law, Society, And Taxation, Thursday's Panel
  6. Law, Society, And Taxation, Friday's Panels
  7. Law, Society, And Taxation, Saturday's Panels
  8. SSRN, The Top Five New Tax Papers
  9. David Elkins (Netanya), Review Of Ancillary Benefits And Income Versus Consumption Taxation in Liam Murphy’s And Thomas Nagel’s 'The Myth of Ownership,' by Daniel Shaviro (NYU)
  10. Roundup, Tax Policy In The Biden Administration

Faith

  1. Tim Keller, Growing My Faith In The Face Of Death
  2. Roundup, The Life, Death, And Legacy Of Tim Keller
  3. Roundup, More On The Life, Death, And Legacy Of Tim Keller
  4. New York Times Op-Ed (Ross Douthat), Pro-Trump Christians, Never-Trump Christians, And Tim Keller
  5. New York Times Op-Ed (Tish Harrison Warren), How a Cancer Diagnosis Makes Jesus’ Death and Resurrection Mean More: An Interview With Tim Keller

June 3, 2023 in About This Blog, Legal Education, Tax, Tax Daily | Permalink

A 'Return To Normalcy' For Law School Admissions

Reuters, It’s a 'Return to Normalcy' for Law School Admissions:

The number of people applying to law school has dropped for the second straight year—further indication that the 13% applicant surge in 2021 was a COVID-19 one-off.

Law school applicants were down 2.4% over last year as of Thursday, according to the latest data from the Law School Admission Council. By that time last year, the council had received 96% of the applicant total. That means this cycle’s national applicant pool is likely to be slightly smaller than the previous year, which was 12% smaller than in 2021.

"It's a return to normalcy," said Susan Krinsky, the council’s executive vice president for operations. "It's very consistent with the last five years except for 2021."

Applicants are down the most in New England (-8.3%), Mountain West (-6.5%), and Northeast (-6.2%):

Applicants

Applications are down at 121 law schools, up at 68 law schools, and flat at 9 law schools:

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June 3, 2023 in Legal Ed News, Legal Education | Permalink

Today's Law, Society, And Taxation Panels

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

Law and society associationTaxation & Social Impact (Tessa Davis (South Carolina), Chair/Discussant):

The tax code is used in a vareity of ways to enact or support social goals that are not necessarily explicitly tied to economic ends. The papers in this session will think about how tax and spending programs are used to achieve particular ends. Papers in the session will consider both intended and unintended consequences of the relevant provisions on the social outcomes of the individual taxpayers affected by the rules.

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June 3, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

ABA Council Finds Law School In 'Significant Noncompliance' With Admissions Accreditation Standard: 137 LSAT|3.26 UGPA Medians, 73% 2-Year Ultimate Bar Passage Rate

ABA Council of the Section of Legal Education and Admissions to the Bar, Notice of Finding of Significant Noncompliance With Standards 501(a) and 501(b) (May 31, 2023):

ABA Legal Ed (2022)At its May 11-12, 2023, meeting, the Council of the Section of Legal Education and Admissions to the Bar of the American Bar Association (the “Council”) considered the status of Pontifical Catholic University of Puerto Rico School of Law (the “Law School”) and concluded that the Law School is not in compliance with Standards 501(a) ["A law school shall adopt, publish, and adhere to sound admission policies and practices consistent with the Standards, its mission, and the objectives of its program of legal education."] and 501(b) ["A law school shall only admit applicants who appear capable of satisfactorily completing its program of legal education and being admitted to the bar."].

In accordance with Rule 51(b)(7), the Managing Director shall provide public notification of the Council’s conclusions and decision concerning a law school’s significant noncompliance with one or more ABA Standards under Rule 11(a)(4). The Council considers any finding of noncompliance with Standard 501 to be such a finding. ...

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June 3, 2023 in Legal Ed News, Legal Education | Permalink

Friday, June 2, 2023

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':

Elkins (2018)

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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June 2, 2023 in David Elkins, Scholarship, Tax, Tax Scholarship, Weekly SSRN Roundup | Permalink

Weekly Legal Education Roundup

Tax Policy In The Biden Administration

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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June 2, 2023 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

Today's Law, Society, And Taxation Panels

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

Law and society associationTax 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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June 2, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

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:

ALM_Lawcom_Lean_Adviser (2023)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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June 2, 2023 in Legal Ed News, Legal Education | Permalink

Thursday, June 1, 2023

Grewal: Billionaire Taxes And The Constitution

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

Georgia Law ReviewThe 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.

June 1, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

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.

ONU 1

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June 1, 2023 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Wallace: A Democratic Perspective On Tax Law

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

Washington Law Review (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.

June 1, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

2024 U.S. News Omnibus Specialty Rankings

6a00d8341c4eab53ef0240a490199b200b-250wiThe 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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June 1, 2023 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

Today's Law, Society, And Taxation Panel

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

Taxation of Labor and Business 

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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June 1, 2023 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

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

GRE

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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June 1, 2023 in Legal Ed News, Legal Education | Permalink

Wednesday, May 31, 2023

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:

Becker Friedman InstituteWhile 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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May 31, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

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:

Open AI ChatGPTChatGPT, 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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May 31, 2023 in Legal Ed News, Legal Ed Tech, Legal Education | Permalink

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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May 31, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

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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May 31, 2023 in Legal Ed Scholarship, Legal Ed Tech, Legal Education, Scholarship | Permalink

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)

Duke journal of constitutional law and public policyThe 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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May 31, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

2024 U.S. News Trial Advocacy Rankings

6a00d8341c4eab53ef0240a490199b200b-250wiThe 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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May 31, 2023 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

Tuesday, May 30, 2023

Shaviro Posts Two Tax Papers On SSRN

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

SSRNTime 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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May 30, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Legal Ed News Roundup

Avi-Yonah Posts Three International Tax Papers On SSRN

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

SSRNUnitary 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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May 30, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

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

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

Open AI ChatGPTThe 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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May 30, 2023 in Legal Ed News, Legal Ed Tech, Legal Education | Permalink

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

Camp (2017)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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May 30, 2023 in Bryan Camp, New Cases, Scholarship, Tax, Tax Daily, Tax Practice And Procedure, Tax Scholarship | Permalink | Comments (0)

2024 U.S. News Legal Writing Rankings

6a00d8341c4eab53ef0240a490199b200b-250wiThe 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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May 30, 2023 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

TaxProf Blog Holiday Weekend Roundup

Monday, May 29, 2023

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)):

Jotwell (2023)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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May 29, 2023 in Book Club, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

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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May 29, 2023 in Legal Ed News, Legal Education, Pepperdine Legal Ed | Permalink

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):

Georgia Law ReviewSince 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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May 29, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

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):

HeinAfter 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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May 29, 2023 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Sunday, May 28, 2023

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

Keller MemoriamNew 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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May 28, 2023 in Book Club, Faith, Legal Education | Permalink

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

Keller Trump

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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May 28, 2023 in Faith, Legal Education | Permalink

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:

HoughtonWhen 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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May 28, 2023 in Faith, Legal Education | Permalink

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. SSRN Logo (2018)[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),

May 28, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, May 27, 2023

This Week's Ten Most Popular TaxProf Blog Posts

Top Ten 2Legal 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:

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

May 27, 2023 in About This Blog, Legal Education, Tax, Tax Daily, Weekly Top 10 TaxProf Blog Posts | Permalink

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:

US News (2023)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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May 27, 2023 in Law School Rankings, Legal Ed News, Legal Ed Rankings, Legal Education | Permalink

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):

SMU Law ReviewInnovation 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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May 27, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

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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May 27, 2023 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Friday, May 26, 2023

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).

Sloan-speck

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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May 26, 2023 in Scholarship, Sloan Speck, Tax, Tax Daily, Tax Scholarship, Weekly SSRN Roundup, Weekly Tax Roundup | Permalink

Weekly Legal Education Roundup

Tax Policy In The Biden Administration

2024 U.S. News International Law Rankings

6a00d8341c4eab53ef0240a490199b200b-250wiThe 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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May 26, 2023 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

8th Annual Texas Tax Faculty Workshop

Texas Tax Faculty Workshop 2023

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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May 26, 2023 in Bryan Camp, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Profs, Tax Workshops | Permalink | Comments (1)