Paul L. Caron
Dean




Saturday, July 20, 2024

Former Students, Friends, And Family Remember Dan Markel On The 10th Anniversary Of His Murder; Justice For Dan Launches Markel Award For Criminal Law Theory Scholarship

Justice for Dan

Florida Politics, Dan Markel Murder Anniversary: Justice for Dan Launches Markel Award for Criminal Law Theory:

On the 10th anniversary of Dan Markel’s murder, Justice for Dan launches the Markel Award for Best Paper in Criminal Law Theory to honor his legacy of scholarship and teaching.

The late Florida State University law professor Dan Markel was passionate about legal scholarship, teaching, and mentoring the next generation.

Before his 2014 murder-for-hire, Markel published prolifically and joyfully brought people together for conversations about criminal justice theory and practice. He also mentored students and junior scholars and collaborated with them on projects.

Justice for Dan, Inc., a grassroots organization dedicated to advancing justice in his name and memorializing his life and scholarship, wants to help a new generation of students and legal scholars carry on Markel’s legacy. As Justice for Dan advocates for justice for Markel and his family in the ongoing legal proceedings, we also seek to support the next generation of lawyers and scholars who are thinking about the aims of the criminal justice system for future cases.

In this project, junior scholars and law students will submit original, unpublished papers on issues of criminal law theory, the subject of Markel’s scholarly work. ...

The best paper from law students and legal scholars-in-training will be awarded a modest stipend. Post-JD fellows and visiting assistant professors will be eligible, but those with a tenure-track position will not.

“We are excited by the possibility of inspiring the next generation to build upon the spirit of Dan’s work,” said Justice for Dan founder Jason Solomon. “And to encourage them to engage with mentors, seek critical feedback, and use it to improve their work, as Dan did for his own scholarship and that of others.” ...

The selection committee and Justice for Dan will also seek to provide opportunities for award winners to present their work. In this way, the award process will encourage and foster the kind of collaborative scholarly enterprise that was the hallmark of Markel’s work and a central part of his legacy.

In doing so, Justice for Dan seeks to build on the work of others who have continued Markel’s scholarly gatherings like “CrimFest” and the now-named “Markelloquium.” ...

Legal scholars within Markel’s circles and beyond are invited to get involved. Those interested in serving on the selection committee and/or as a mentor, hosting presentations of final papers, or other types of involvement can submit their names here or here.

And those wishing to support Justice for Dan in funding this project can donate on Venmo @justicefordanm with the memo “best paper.”

CourtTV, Vinnie Politan Investigates: Murder for Hire Plot of Dan Markel:

CourtTV, Dan Markel’s Legacy on the 10th Anniversary of His Death:

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July 20, 2024 in Legal Ed News, Legal Education | Permalink

The Tax-Exempt Status Of Name, Image, And Likeness Collectives

Andres Castillo (J.D. 2024, Maryland), Comment, False Start: Federal Legislation is Needed to Prevent Name, Image, and Likeness Collectives From Improperly Receiving 501(C)(3) Tax-Exempt Status, 19 J. Bus. & Tech. L. 173 (2023): 

Journal of business and technology lawName, Image, and Likeness (“NIL”) is a prominent topic in college sports. States have adopted NIL laws regulating a student athlete’s ability to earn compensation from their NIL. However, states, universities, and the National Collegiate Athletic Association (“NCAA”) alike are looking to Congress for federal NIL legislation. This Comment argues in support of federal NIL legislation generally. Specifically, Congress should first declare that monetizing a student athlete’s NIL and developing paid NIL opportunities for student-athletes are substantial non-exempt purposes that preclude NIL collectives from exemption under section 501(c)(3) of the Internal Revenue Code (the “Code”). Second, Congress should enact the Athlete Opportunity and Taxpayer Integrity Act (“AOTIA”).

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July 20, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Friday, July 19, 2024

Weekly SSRN Tax Article Review And Roundup: Layser Reviews Shanske's The Future Of SALT

This week, Michelle Layser (San Diego; Google Scholar) reviews Darien Shanske (UC-Davis; Google Scholar), The Future of SALT (?): Using and Improving Formulas for Apportioning Income, Residence and Intangibles, 78 Tax Law. __ (2025). 

Michelle-layser

Formulas are a common feature of state tax law. The quintessential example is the formulary apportionment of income earned by multistate corporations, but formulas are used in other contexts as well. Some states use formulas to determine how individuals should apportion their income when they work remotely. Formulas are used to apportion income earned by professional athletes (let’s go Padres!). Emerging digital sales tax laws use formulas to apportion advertising income earned by platforms like Facebook to the states where their customers live.

Formulas help solve a fundamental problem: it is often theoretically and practically impossible to determine, with absolute accuracy, where a taxpayer earned their income. Formulas provide a simple solution: estimate how much income was earned in a state based on proxies (like the location of customers, employees, or property) or time (the number of days an employee worked in each state). 

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July 19, 2024 in Michelle Layser, Scholarship, Tax, Tax Daily, Tax Scholarship, Weekly SSRN Roundup, Weekly Tax Roundup | Permalink

Weekly Legal Education Roundup

Tax Policy In The Biden Administration

2024 Princeton Review Law School Rankings: Admissions Selectivity

Princeton ReviewI previously blogged the lists of the Top 5 law schools in fourteen categories in the 2024 edition of the Princeton Review's Best Law Schools. In a series of posts, I will highlight the Top 50 schools in the five categories for which the Princeton Review provides individual law school data:

  • Admissions Selectivity
  • Academic Experience
  • Professors: Teaching
  • Professors: Accessibility
  • Career Rating

Admissions Selectivity: This rating measures the competitiveness of admissions at each law school on a scale of 60–99. Factors taken into consideration include the median LSAT score and undergraduate GPA of entering 1L students, the percentage of applicants who are accepted, and the percentage of applicants who are accepted and ultimately enroll.

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July 19, 2024 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

Unauthorized Disclosure Of Tax Return Information: When Is The United States Liable For Actions Of The IRS?

Tammy W. Cowart (Texas; Google Scholar), Roger Lirely (Texas; Google Scholar) & Alex Brandt (Henry & Peters), Unauthorized Disclosure of Tax Return Information: When Is the United States Liable for Actions of the IRS?, 15 Wm. & Mary Bus. L. Rev. 51 (2023): 

William and mary business law reviewThe June 2021 ProPublica report “The Secret IRS Files: Trove of Never-Before-Seen Records Reveal How the Wealthiest Avoid Income Tax” revealed tax return data of many of the wealthiest people in America. However, the tax information about these individuals is not public information. As part of the Tax Reform Act of 1976, Congress removed tax returns and return information from the realm of public documents and protected them under federal law. Congress also provided criminal and civil sanctions for the unauthorized disclosure of tax returns and return information. Over forty-five years later, there have been hundreds of cases adjudicated, but only a small number have resulted in damage awards to taxpayers.

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July 19, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Kerr: Why Are So Many Populist GOP Leaders Graduates Of Harvard And Yale Law Schools?

Orin Kerr (UC-Berkeley; Google Scholar), The Populist GOP and its Yale Law and Harvard Law Leaders:

Harvard YaleThe nomination of J.D. Vance as the Republican party's Vice-Presidential candidate in the upcoming election brings up an interesting contrast.  On one hand, today's GOP embraces a heavy dose of populism.  It's pretty standard for Republican politicians to rail against elites who are against the average Joe. On the other hand, if you look at the younger generation of GOP leaders, the politicians who are likely to lead the party in coming years, there sure are a lot of Harvard Law School [Tom Cotton, Ted Cruz, Ron DeSantis] and Yale Law School [Josh Hawley, Vivek Ramaswamy, JD Vance] graduates.  ...

[H]ow is it that the GOP has embraced both populism and a set of prominent figures, at least among the younger generation, who are Harvard Law and Yale Law graduates?  Or maybe more specifically, why is it that going to an elite law school seems to be a significant advantage within the GOP? ...

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July 19, 2024 in Legal Ed News, Legal Education | Permalink

Thursday, July 18, 2024

Avi-Yonah Posts Seven Tax Papers On SSRN

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

SSRN Logo (2018)Can Investment Treaties Defeat Pillar 2?, 114 Tax Notes Int'l 877 (May 6, 2024):

This paper casts doubt on whether bilateral investment treaties offer investors a viable shield from pillar 2’s qualified domestic minimum top-up tax. In their excellent recent Tax Notes International article, “Using Investment Treaties to Prevent Pillar 2’s Revocation of Promised Tax Incentives,” Javier Rubinstein, Lauren Friedman, and Tamsin Parzen make an interesting new argument about the interaction between bilateral investment treaties (BITs) and pillar 2.1 They argue that an investor benefiting from an existing BIT can rely on it to prevent the imposition of a qualified domestic minimum top-up tax (QDMTT) even without resorting to treaty arbitration. This argument is problematic, however, because it does not fully address the likely reaction of other countries that are not party to the BIT.

The Case for a Carbon Tax Revisited

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July 18, 2024 in Scholarship, Tax, Tax Analysts, Tax Daily | Permalink

Fall 2024 Law Review Article Submission Guide

Nancy Levit (UMKC) & Allen Rostron (UMKC) have updated their incredibly useful document, which contains two charts for the Fall 2024 submission season covering the 196 main journals of each law school.

SubmissionsThe following are two charts useful for the law review/journal article submission process. The first chart contains information gathered from the journals’ websites about the following topics:

  • Methods for submitting an article (such as by e-mail, Scholastica, or regular mail);
  • Any special formatting requirements;
  • How to request an expedited review; and
  • How to withdraw an article after it has been accepted for publication elsewhere.

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July 18, 2024 in Legal Ed News, Legal Ed Scholarship, Legal Education, Scholarship | Permalink

State Taxes Drive Away Star Athletes And Undermine Local Teams

Dan Mitchell, Greedy Politicians Drive Away Star Athletes and Undermine Local Teams:

The fundamental insight of supply-side economics is that people respond to incentives. So if the government imposes a high tax rate on income, people will try to avoid or evade the money grab.

Especially if they have any ability to control the timing, level, and composition of their income.

Star athletes are definitely in this group.

We can add Grant Williams to that list, as reported last year from Boston.

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July 18, 2024 in Celebrity Tax Lore, Tax, Tax News | Permalink

Princeton Review's Best 168 Law Schools (2024 Edition)

Princeton-reviewThe Princeton Review has published the 2024 edition of The Best 168 Law Schools (press release) (FAQs) (methodology):

The company reports its annual law school rankings in 14 categories, each one naming the top 10 schools in a particular category. ...

The Princeton Review’s law school rankings are uniquely based on data the company gathers from surveys of administrators at the law schools as well as surveys of students attending the schools who rate and report on their experiences at them. The 2024 rankings are based on data the company gathered from its surveys of administrators at 168 law schools in 2024 and surveys of 18,400 students enrolled in the schools over the past three academic years.

More than 60 data points are factored into the company’s ranking list tallies. Of the 14 categories of ranking lists, six are based on student- and administrator-reported data. Five are based solely on student data, and three are based solely on administrator data. ...

Best Quality of Life: Based on student answers to survey questions on: whether there is a strong sense of community at the school whether differing opinions are tolerated in the classroom, the location of the school, the quality of social life at the school, the school's research resources (library, computer and database resources).

  1. UCLA
  2. Virginia
  3. Florida State
  4. Georgia
  5. Penn

Best Professors: Based on student answers to survey questions concerning how good their professors are as teachers and how accessible they are outside the classroom.

  1. Virginia
  2. Chicago
  3. Duke
  4. Vanderbilt
  5. Notre Dame

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July 18, 2024 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

Using Living Constitutionalism To Avoid Constitutional Quicksand: Moore, Interpretation, And Wealth

Donald B. Tobin (Maryland; Google Scholar) & Alex Tobin, Using Living Constitutionalism to Avoid Constitutional Quicksand: Moore, Interpretation, and Wealth

Moore v. United States could have dramatic ramifications not just for the tax code but also for the method used to interpret the Constitution. While many justices on the Supreme Court embrace originalism, at least five justices embraced a majority opinion that contained key living constitutionalist arguments and rationale.  While we do not argue that the Court will once again embrace living constitutionalism as its default mode of interpreting the Constitution, the Court’s decision in Moore indicates that a form of living constitutionalism is still embraced by at least five justices on the Court. Moore surfaced as a case that would halt efforts to pass a wealth tax or a tax on the appreciation of capital. It was, however, a technical case involving a complex international tax provision. At its core, the Moores argued that the word “incomes” in the Sixteenth Amendment, which provided for the constitutionality of the income tax, meant only realized income. 

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July 18, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Harvard: Building Legal Careers

Harvard Center On The Legal Profession, Building Legal Careers:

Building Legal CareersIntroducing the July 2024 Issue
How do lawyers build their careers? What does looking at such careers in aggregate reveal?

Structuring Lawyers' Careers
From the structure of the profession as a whole to the structure of individual careers to the structural discrimination some face, this thematic introduction explores the role of "structure" in The Making of Lawyers' Careers, and includes a discussion with author Robert Nelson, a professor of sociology at Northwestern University.

Strategies for Navigating Lawyers' Careers
How do lawyers proceed when presented with opportunities or obstacles? In this interview with Bryant Garth, Distinguished Professor of Law Emeritus at the University of California Irvine School of Law and codirector of the Center for Empirical Research on the Legal Profession, we discuss how lawyers interviewed in the After the JD study navigated tension or seized opportunities for growth.

Inequality in Lawyers' Careers
The Making of Lawyers' Careers highlights how certain lawyers are marginalized in elite law firm settings; how parenthood and masculine cultures intersect in the profession; and how student debt impacts the most marginalized populations. To learn more about inequality in the profession, we speak to one of the authors, Ronit Dinovitzer, a professor of sociology at the University of Toronto and a researcher on the After the JD project.

A Problem-Solving Profession
Mary Smith is the 2023-2024 American Bar Association president. In a conversation with CLP faculty director David B. Wilkins, Smith discusses the future of the profession.

Editor's Note:  If you would like to receive a daily email with links to legal education posts on TaxProf Blog, email me here.

July 18, 2024 in Legal Ed News, Legal Education | Permalink

Wednesday, July 17, 2024

Hayashi: Technology, Markets, And The Income Tax Frontier

Andrew T. Hayashi (Virginia; Google Scholar), Technology, Markets, and the Income Tax Frontier, 96 S. Cal. L. Rev. 1371 (2024): 

Southern california law reviewIncome tax law and policy are fundamentally intertwined with private markets—causal effects run in both directions. The vitality of public markets can be stifled or invigorated by the way that they are taxed. The power to tax is the power to destroy. In turn, the computation and collection of income taxes depends upon the valuation and liquidity provided by markets. Moreover, the economic properties of tax rules are contingent upon the underlying market structures. Changes to these structures induced by technological innovation can alter the efficiency and equity properties of the prevailing income tax rules. In this Article, I explain how innovations associated with the digital transformation of business will—as an unintended consequence—reduce the administrative barriers to taxing income and improve the economic tradeoffs, thereby making it both feasible and desirable to push outward the frontier of the income tax’s domain.

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July 17, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

NY Times: How Yale Law School Launched The Careers Of JD And Usha Vance

New York Times, How Yale Launched J.D. Vance’s Career:

JD Usha VanceThe G.O.P. vice-presidential nominee is remembered as a warm and personable student. But some are perplexed by what they see as his shift in ideology.

When J.D. Vance applied to law school, he viewed it as a pathway out of his chaotic upbringing in working-class Middletown, Ohio.

Then he won a spot at his dream school. Yale Law not only accepted him for the fall of 2010, but also offered a nearly full ride.

Over the next three years, Yale dramatically influenced the trajectory of his life, leading to important connections, a job in venture capital and marriage to a classmate.

Even his memoir, “Hillbilly Elegy,” was partly the outgrowth of a paper he wrote in a Yale class. And he leveraged the story, which chronicles his childhood and the alienation of the working class, into a best seller, a movie deal and a political career — winning election to the U.S. Senate in 2022, at age 38.

Despite Yale’s transformative role in his life, Mr. Vance’s relationship with the school could be summed up as conflicted.

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July 17, 2024 in Legal Ed News, Legal Education | Permalink

Schizer: How Energy Policy Can Protect Both National Security And The Environment

David Schizer (Columbia),  Red, White, and Blue—and Also Green: How Energy Policy Can Protect Both National Security and the Environment, 96 S. Cal. L. Rev. 1157 (2023): 

Southern california law reviewToo often, energy policy protects the environment while neglecting national security, or vice versa. Since each goal is critical, this Article shows how to advance both at the same time.

For national security, the key is to avoid depending on the wrong suppliers. If they are vulnerable to attack (like some Middle Eastern producers), they need to be defended. Or, if they are themselves geopolitical threats (like Russia and Iran), their energy exports fund harmful conduct. This Article breaks new ground in showing why suppliers tend to be insecure or menacing: authoritarian regimes—which are more likely to pose these risks—have a comparative advantage in producing oil and gas, since they are less responsive to opposition from environmentalists, local residents, and other groups.

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July 17, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Law Moms: Juggling Motherhood, Ambition, And Personal Fulfillment

Law Moms: Juggling Motherhood, Ambition and Personal Fulfillment (2024):

Law MomsWhat does it really take to balance the scales of justice—and family life? Step inside the gritty and gripping reality of the women who juggle the dual demands of motherhood and the legal profession.

Law Moms celebrates the indomitable spirit of eight women who navigate the complexities of law careers alongside the joys and challenges of motherhood. These narratives shine a light on the resilience, determination, and grace it takes to navigate both worlds with success and satisfaction. From the courtroom to the living room, these women demonstrate that with passion, perseverance, and the right support, balancing the scales of justice and family life is not only possible but deeply rewarding.

In these pages, you’ll discover:

  • A second-generation lawyer confronting her relationship with alcohol and its pervasive influence in legal culture.
  • A mother of two who embraces imperfection as she opts to join her kids' summer musical instead of pursuing her own summer internship.
  • A woman who takes refuge in a law career as she tirelessly advocates for an adopted son with severe behavioral issues while trying to protect her younger daughter.
  • A trailblazer challenging cultural stigmas surrounding mental health and therapy while battling depression.
  • A personal injury lawyer finding solace amid her demanding schedule, cherishing precious moments with her children while helping her clients seek justice.

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July 17, 2024 in Book Club, Legal Ed News, Legal Education | Permalink

Barry & Sokol: Data Valuation And Law

Jordan Barry (USC; Google Scholar) & D. Daniel Sokol (USC; Google Scholar), Data Valuation and Law, 96 S. Cal. L. Rev. 1545 (2024): 

Southern california law reviewData has become an increasingly valuable asset. Numerous areas of law—including contracts, corporate law, intellectual property (“IP”), antitrust, tax, privacy, and bankruptcy—require parties and courts to determine the value of assets, including data. Unfortunately, data valuation has been hindered by a lack of clarity over what data is and why it is valuable. This lack of clarity also increases the chances of legal decisionmakers valuing data in inconsistent ways, which would create further confusion, inefficiencies, and opportunities for regulatory arbitrage.

This Article proposes a unified framework for valuing data that will promote consistent valuations across fields of law. It begins by conceptualizing data as building blocks: It is of little value on its own.

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July 17, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Top Law Schools For Alternative Dispute Resolution

Top Law Schools For Alternative Dispute Resolution, preLaw, Spring 2024, at 37:

Law students who specialize in alternative dispute resolution (ADR) focus on litigation and conflict resolution skills. ADR acts as an alternative to going to trial when problems arise between businesses and their customers, suppliers, partners or employees. Just as trial skills are important, so is a strong background in mediation, arbitration and negotiation. ...

ADR

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July 17, 2024 in Law School Rankings, Legal Ed News, Legal Ed Rankings, Pepperdine Legal Ed | Permalink

Tuesday, July 16, 2024

Symposium: Immigration And Taxation

Symposium, Immigration and Taxation, 21 Pitt. Tax Rev. 153-243 (2024):

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July 16, 2024 in Legal Ed Scholarship, Legal Education, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Teaching Character-Based Skills To 1Ls In Light Of ABA Standard 303(B)(3)'s Professional Identity Requirement

Marni Goldstein Caputo (Boston University) & Kathleen Luz (Boston University), Beyond "Hard" Skills: Teaching Outward—and Inward—Facing Character-Based Skills to 1Ls in Light of ABA Standard 303(B)(3)'s Professional Identity Requirement, 89 Brook. L. Rev. 809 (2024):

Brooklyn law reviewNewly adopted American Bar Association Standard 303(b)(3) requires law schools to provide “substantial opportunities to students for . . . the development of professional identity” throughout their three-year legal education. For 1Ls, the ideal place to start this process is in their lawyering skills classrooms, which is our domain at Boston University School of Law. Professional identity exploration necessarily requires students to look inward and outward to reflect upon their own role in the legal system and how they interact with others. In our classrooms, we divide what have been referred to as “soft” skills into two distinct categories—outward-facing and inward-facing character-based skills.

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July 16, 2024 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Coca-Cola v. Commissioner: A Major IRS International Transfer Pricing Win

Beckett Cantley (Northeastern) & Geoffrey Dietrich, Coca-Cola v. Commissioner: A Major IRS Win in the International Transfer Pricing Wars, 25 Transactions: Tenn. J. Bus. L. 18 (2023):

Transactions tennessee journalIn Coca-Cola v. Commissioner, the IRS won a major transfer pricing battle, successfully arguing that the Tax Court should apply the IRS’s pricing methodology over one of the methods recommended by Coca-Cola. The IRS argued the proper valuation methodology was the comparable profits method (“CPM”). Under the CPM, a court analyzes the profits of the company in question with the profits from an uncontrolled party. The court rejected the methodology recommended by Coca-Cola, leaving Coca-Cola with a significant tax liability. This decision opens the door for the IRS to pursue transfer pricing issues more aggressively and may affect other companies with pending transfer price cases, depending on how broadly other courts apply the holding in this case.

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July 16, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Harvard Symposium: Latinas In The Legal Academy

June's Tax Reflections With Reuven Avi-Yonah

Reuven S. Avi-Yonah (Michigan; Google Scholar):

Avi-Yonah (2021)Now You Have It, Now You Don’t: Taxing Crypto, Part 1, 183 Tax Notes Fed. 1795 (June 3, 2024):

Avi-Yonah examines the tax treatment of crypto-to-crypto exchanges.

Now You Have It, Now You Don’t: Taxing Crypto, Part 2, 183 Tax Notes Fed. 1953 (June 10, 2024):

Avi-Yonah examines the application of the wash sale rule to cryptoassets.

The Administrative Procedure Act Problem Reconsidered, 183 Tax Notes 2173 (June 17, 2024):

Avi-Yonah considers Treasury’s options for issuing regulations that survive litigation challenges.

Are Exit Taxes Discriminatory?, 183 Tax Notes 2349 (June 24, 2024):

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July 16, 2024 in Scholarship, Tax, Tax Analysts, Tax Daily, Tax Scholarship | Permalink

$20 Million And Climbing: Is There A Ceiling For Elite Partner Pay?

American Lawyer Editorial, $20M and Climbing: Is There a Ceiling for Elite Partner Pay?:

American Lawyer LogoBig Law’s most successful lawyers continue to take home bigger and bigger paychecks. But as their firms continue to make tectonic compensation shifts inside partnerships, does partner pay have nowhere to go but up?

It’s conceivable that pay increases could slow down or temporarily reverse, said law firm leaders, recruiters and other industry observers, but they mostly agreed that the going price for star lawyers is not some kind of bubble. It will keep rising as law firm profits soar and as law firms diversify their practices to hedge against any downturns, the sources said.

“It’s not like the tulip bubble or the tech bubble,” said Alisa Levin, co-founder of the legal search firm Greene-Levin-Snyder, adding that it could slow or stall but “I don’t think it’s going to burst.”

Not long ago, $10 million annually was an astronomical sum for even the highest-profile lateral partners. More recently, $20 million—once “unheard of”—seemed to be the standard of top partner pay at the most elite firms. Now, according to some industry observers, $25 million to $30 million is the new top rung for valuable laterals, high-performing partners and some Big Law leaders: still very rare, but previously unfathomable, and another checkpoint along the route that has Big Law looking more like the big businesses they count as clients.

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July 16, 2024 in Legal Ed News, Legal Education | Permalink

Monday, July 15, 2024

Multibillion-Dollar Tax Questions

James Alm (Tulane; Google Scholar), Jay A. Soled (Rutgers; Google Scholar) & Kathleen DeLaney Thomas (North Carolina; Google Scholar), Multibillion-Dollar Tax Questions, 84 Ohio St. L.J. 895 (2024): 

Ohio State Law JournalTax compliance in the United States historically hovers in the 80 percent range, costing the nation approximately half a trillion dollars annually in uncollected tax revenue. To foster greater tax compliance, the Internal Revenue Service (IRS) should employ whatever tools are at its disposal. Standard deterrence theory argues that increasing the audit rate and imposing stiffer penalties would foster greater tax compliance. There are political headwinds, however, that strongly suggest that these approaches are not currently viable. Instead, there is a low-cost method that could yield greater tax compliance. Drawing on recent and compelling social science research, the IRS should ask more information-revealing questions on tax returns. 

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July 15, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Legal Ed News Roundup

Tax Policy In Project 2025: Presidential Transition Project

Martin Sullivan (Tax Analysts), Your Guide to Tax Policy in Project 2025, 184 Tax Notes Fed. 161 (July 8, 2024):

Project 2025 Cover PageThe title page reads, “Mandate for Leadership, the Conservative Promise — Project 2025, Presidential Transition Project.” What follows is 920 pages of sweeping changes for the “next conservative president” to put into effect or, if not sufficiently empowered, to recommend to Congress. From abortion to veterans affairs, the anthology of 30 chapters, each by a different author, is a prepackaged game plan for the next administration to hit the ground running with a conservative wish list.

Tax reform would take place in two stages. Stage 1 “intermediate” reform would retain the basic structure of the Tax Cuts and Jobs Act but dramatically adjust its moving parts. Stage 2 “fundamental reform” would abolish individual and corporate income taxes and replace them with a consumption tax. The plan calls for the IRS budget to be cut, and as with other executive agencies, more of its top personnel would be appointed by the president.

Led by the Heritage Foundation, more than 50 conservative organizations collaborated on the Project 2025 volume. After President Biden’s poor performance in the June 25 debate and the close ties between former President Trump and the Heritage Foundation, the bulky tome — originally published in April 2023 — can no longer be ignored by those seeking to prepare for the future. The tax policy and tax administration changes are found mostly in Chapter 22, “Department of Treasury.”

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July 15, 2024 in Scholarship, Tax, Tax Analysts, Tax News, Tax Policy in the Trump Administration | Permalink

AccessLex: Undergraduate GPA Growth Is A Superior Metric In Law School Admissions

AccessLex, Measuring “Up”: The Promise of Undergraduate GPA Growth in Law School Admissions:

Law school admissions emphasize Law School Admission Test (LSAT) scores and final undergraduate GPA (UGPA) despite these measures’ racial and ethnic scoring disparities. Using a sample of 5,599 recent law school students from 14 law schools, we compare the predictive power of UGPA growth to that of final UGPA and LSAT scores in law school admissions. We find that UGPA growth is positively associated with first-year law school GPA (1L LGPA) and negatively associated with first-year (1L) non-transfer attrition. Furthermore, our findings indicate that, unlike final UGPA and LSAT scores, UGPA growth does not substantively vary by race/ethnicity. UGPA growth might be a viable metric to consider as law schools examine how to recruit diverse cohorts without considering race.

AccessLex

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July 15, 2024 in Legal Ed News, Legal Education | Permalink

Targeting Tax Avoidance Enablers

Noam Noked (Chinese University of Hong Kong; Google Scholar) & Zachary Marcone (Chinese University of Hong Kong), Targeting Tax Avoidance Enablers, 13 UC Irvine L. Rev. 1355 (2023): 

Uci law reviewThe Panama Papers, the Paradise Papers, and the Pandora Papers have exposed how tax advisors, lawyers, financial institutions, and other intermediaries have helped the world’s economic elites hold their wealth through corporations and trusts organized in tax havens. These professional enablers are frequently located in a country other than that of the relevant taxpayers. This means that the tax avoidance enablers are often out of the reach of the victim governments.

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July 15, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

NY Times: Sullivan & Cromwell Will Use Background Checks To Weed Out Antisemitic Prospective Hires

Sullivan & Cromwell

New York Times, A Wall Street Law Firm Wants to Define Consequences of Israel Protests:

For as long as students at colleges across the United States have protested the war in Gaza, they’ve drawn the fury of some of the financial world’s mightiest figures — investors, lawyers and bankers — who have flexed their financial power over universities, toppling school leaders in the process.

It didn’t stop the students. The protests intensified this year until campuses emptied out for the summer.

Now, a prominent Wall Street law firm is taking a more direct approach with protesters. Sullivan & Cromwell, a 145-year-old firm that has counted Goldman Sachs and Amazon among its clients, says that, for job applicants, participation in a protest — on campus or off — could be a disqualifying factor.

The firm is scrutinizing students’ behavior with the help of a background check company, looking at their involvement with pro-Palestinian student groups, scouring social media and reviewing news reports and footage from protests. It is looking for explicit instances of antisemitism as well as statements and slogans it has deemed to be “triggering” to Jews, said Joseph C. Shenker, a leader of Sullivan & Cromwell.

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July 15, 2024 in Legal Ed News, Legal Education | Permalink

TaxProf Blog Weekend Roundup

Sunday, July 14, 2024

The Bible And The Bard: The Gospel According To Shakespeare

F. LaGard Smith (Pepperdine) & John H. Parker (Lipscomb), The Gospel According to Shakespeare: 40 Inspiring Devotionals from the Bible and the Bard (2023):

Gospel ShakespeareDaily Devotionals Inspired by Shakespeare

For those who love Shakespeare and Scripture, this is the best of both.
Shakespeare’s writings are filled with classic biblical themes, such as guilt, redemption, sacrifice, forgiveness, and grace. Each chapter in the book is followed by a topical scripture reading and responsive prayer.

For those who seek spiritual insight, this is a mirror to the soul.
The Gospel According to Shakespeare moves the reader from the sheer enjoyment of a good play or sonnet to a personal spiritual journey that allows each of us to take an honest inventory of our moral selves and be called higher.

The Bible and the Bard.

Getting to the Moral of the Story!

F. LaGard Smith was born in 1944 in Houston, Texas, thereafter living in Shawnee and Tulsa, Oklahoma, Lancaster, Texas, and Birmingham, Alabama, before heading off to college at Florida College, graduating from Willamette University with both an undergraduate and law degree. 

Smith was a District Attorney for Malheur County, Oregon for three years, served as an administrator for the Oregon State Bar in Portland for a year, then spent 27 years teaching at Pepperdine University School of Law in Malibu, California, focusing on Criminal Law, Criminal Procedure, Trial Practice, and Law and Morality.

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July 14, 2024 in Book Club, Faith, Legal Education | Permalink

Tim Scott And The Role Of Chaste, Single, Mature Christians In Politics And The Church

Christianity Today Op-Ed:  Why We’re Weird for Thinking That Tim Scott Is Weird:  by Zachary Wagner (Author, Non-Toxic Masculinity: Recovering Healthy Male Sexuality (2023)):

Tim Scott Mindy NoceTim Scott entered politics decades ago as a proud 30-year-old virgin. Campaigning at the height of 1990s evangelical “purity culture,” he proclaimed that sex should be reserved for marriage. Years later, chastity was still one of his talking points—even as he seemed to admit that his own commitment to abstinence had faltered.

Now, the South Carolina senator and vice-presidential hopeful is getting married to a “lovely Christian girl,” Mindy Noce. They’re set to tie the knot in early August, between the Republican National Convention and Election Day. ...

[T]he senator’s apologia for both his abstinence and his singleness ... makes sense. It’s indicative of our collective suspicion toward older single people, present in both secular and church culture—our tendency to regard those who’ve never been married with pity, concern, and unease. ...

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July 14, 2024 in Faith, Legal Education | Permalink

WaPo Op-Ed: The Meaning Of Hagar

Washington Post Op-Ed: The Meaning of Hagar, by Marilynne Robinson (Author, Reading Genesis (2024)) (reviewed here):

RobinsonThe Bible’s human authors put characters in play for a reason. What were they trying to tell us with the servant girl cast in the wilderness?

The book of Genesis evokes the vernal moment, the very spring of Being, when new light awakens fecundity, and futurity, in anything it touches. When every niche of the good and possible is filled, mists rise from the primal garden and there they are, our glorious human progenitors, already complicating everything. Genesis introduces a very distinctive understanding of God and humankind and their history with one another. Within the terms of its vision, it establishes fundamental premises — that there is one God, Creator of heaven and Earth, that human beings are made in His image and likeness; that they are estranged from Him nevertheless; that in response to their estrangement, He offers a covenant bond with humankind in the person of a wandering herdsman named Abraham, and with his wife, Sarah, and their descendants. ... [T]he God and protagonist of Genesis has intentions through and beyond Abraham and his offspring that will, over vast reaches of time, embrace all the families of Earth. ...

Abraham, a hero of faith and patience, dies leaving one son who, despite his miraculous birth, is the slightest possible assurance that God’s promises to Abraham, notably a multitude of descendants, will be fulfilled. The moral of Abraham’s story would seem to be that, though he is the Lord’s familiar and confidant, this does not alter the fact that history unfolds on a scale human hope or dread or foresight cannot accommodate. At the scale of history, Providence can seem so attenuated that it becomes invisible in the stream of events. In Abrahamic terms, the faithfulness of God must be, and may be, taken on faith. No one can gauge the importance or success of his or her life or the life of anyone else, or imagine its further consequences. Nevertheless, because of the interest of Genesis in the origins of things — being, the sidereal heavens, nations, languages, the harshnesses of life — seeing persons or actions as existing in historic time, as having been seminal, with ongoing significance, is pervasive in Genesis.

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July 14, 2024 in Book Club, Faith, Legal Education | Permalink

Pulitzer Prize-Winning Tax Journalist And Best-Selling Author David Cay Johnston Joins University Faculty

Rochester Institute of Technology, David Cay Johnston, Pulitzer Prize Winner and Bestselling Author, Joins RIT Faculty as a Professor of Practice:

JohnstonRochester Institute of Technology welcomes David Cay Johnston, Pulitzer Prize-winning investigative reporter and bestselling author, as a new Professor of Practice. A world-renowned expert in his field, Johnston will use his wealth of knowledge and experience to teach courses on law and journalism in RIT’s College of Liberal Arts beginning in fall 2024.

Johnston's 13 years of reporting in The New York Times on taxes, executive compensation, and inequality had a profound impact. His work prompted two presidents to change their tax policies, Congress to pass numerous laws, a federal appeals court to reverse an opinion, and news organizations to change how they report on CEO pay. He was awarded a Pulitzer Prize in 2001 and was named a finalist three other times.

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July 14, 2024 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News | 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) [758 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
  2. [665 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
  3. [659 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
  4. [376 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  5. [267 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

July 14, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, July 13, 2024

This Week's Ten Most Popular TaxProf Blog Posts

Top 10 Taxprof Blog Posts - LinkedinLegal Education: 

  1. Chronicle of Higher Education Op-Ed (Steven Teles), Why Are There So Few Conservative Professors? 
  2. Scott Devito (Jacksonville), As The Percentage Of Accommodated Students In A Law School Increases, Its First-Time Bar Pass Rate Decreases
  3. Becket, UCLA Defends Facilitating Antisemitic Encampments On Campus
  4. The Hill, Law Schools Left Reeling After Latest Supreme Court Earthquakes
  5. Chronicle of Higher Education, Tenure-Track Professors Are Walking Away From Their 'Dream Jobs'
  6. Bloomberg Law,  Law Student Mental Health And Wellness By Year 
  7. Maya Moritz (PhD Student, Penn), The Law Professor Market: To JD/PhD Or Not To JD/PhD?
  8. Josh Blackman (South Texas), John Roberts, The Professoriate, And Amy Coney Barrett
  9. Symposium, Current Issues In Professional Identity Formation
  10. National Review, Commencement Address To The 2024 Twitter Law School Graduates

Tax:

  1. Wall Street Journal Editorial, The Blue-State Wealth Exodus Continues
  2. Darien Shanske (UC-Davis), An Open Letter From 75 Tax Policy Experts Concerning TaxEDU 
  3. Rebecca Kysar (Fordham), Moore v. United States—The Stakes Of Constitutionalizing The Tax Law 
  4. Alex Zhang (Emory), Rethinking Eisner v. Macomber And The Future Of Structural Tax Reform
  5. ABA Tax Section, Interview With Tax Prof Anthony Infanti
  6. Netanya Academic College, 8th International Roundtable On Taxation And Tax Policy
  7. Aravind Boddupalli, Janet Holtzblatt & Lillian Hunter (Tax Policy Center), A Guide To Understanding Racial Disparities In The Federal Individual Income Tax System
  8. Cravath On Tax, Daniel Hemel (NYU)
  9. David Weisbach (Chicago) & Kristin Hickman (Minnesota), Debate On Tax Exceptionalism
  10. Dorothy Brown (Georgetown), Review Of Richard Winchester's A Simple Tax Case Complicated By Race

Faith:

  1. Washington Post, Roger Federer’s Dartmouth Graduation Speech: Winning In Tennis — And In Life 
  2. Douglas Murray (The Free Press), Things Worth Remembering: Why Forgiveness Matters
  3. Christianity Today Op-Ed (Ellie Wiener), The Book Of Job: Good News For An Unfair World
  4. Washington Post Op-Ed (Anne Lamott), Gentle Is The Joy That Comes With Age
  5. Inside Higher Ed, Christian Belmont University Permits Hiring Faculty Of Other Faiths Or No Faith

July 13, 2024 in About This Blog, Faith, Legal Education, Tax, Tax Daily, Weekly Top 10 TaxProf Blog Posts | Permalink

Columbia Law Professor Katherine Franke May Be Fired Following Complaint Filed By Two Colleagues

Update:  Paul Horwitz (Alabama), A Serious Issue, Unseriously Reported

Inside Higher Ed, Columbia’s President Denounced Her Before Congress. Firing Could Be Next.:

Columbia (2023)In January, pro-Palestinian protesters on Columbia University’s campus said they had been sprayed with a harmful chemical. Students were hospitalized. No arrests were reported.

Katherine Franke, Columbia’s James L. Dohr Professor of Law, told Inside Higher Ed that the left-leaning radio and television newscast Democracy Now! reached out to her about the situation because she’d been involved in defending pro-Palestinian student protesters from disciplinary charges.

In the Jan. 25 broadcast, host Amy Goodman said, “Eight students were reportedly hospitalized or seeking medical attention.” Goodman said protest organizers were accusing other students who had served in the Israeli military, saying they sprayed a weapon “known as ‘skunk’ that soldiers also deploy on Palestinians.” ...

Franke told Goodman during the program that Columbia has a program through which it has a “relationship with older students from other countries, including Israel. And it’s something that many of us were concerned about, because so many of those Israeli students, who then come to the Columbia campus, are coming right out of their military service. And they’ve been known to harass Palestinian and other students on our campus. And it’s something the university has not taken seriously in the past.” ...

This didn’t remain a fleeting broadcast interview. It led, Franke says, to a university investigation that millions heard about when Columbia’s president, Minouche Shafik, revealed it in testimony on Capitol Hill in April. ...

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July 13, 2024 in Legal Ed News, Legal Education | Permalink

Clarifying The Uncertainty Over Direct And Indirect Taxes In Moore v. United States

Rob Natelson (Montana; Google Scholar), Clarifying the Uncertainty over Direct and Indirect Taxes in Moore v. United States:

Supreme Court (Current)The Supreme Court's June 20 decision in Moore v. United States continues the long-standing controversy over the Constitution's distinction between "direct" and "indirect" taxes. Writing for the Court, Justice Brett Kavanagh stated that "Generally speaking, direct taxes are those taxes imposed on persons or property" while indirect levies are "imposed on activities and transactions." Apparently based on that standard, he concluded that income taxes are indirect.

In her concurring opinion, Justice Ketanji Brown Jackson wrote, "[I]t appears the category [of direct taxes] was originally intended to encompass only land and head taxes."

From an originalist standpoint, these statements are wrong. A full review of the historical record leaves little doubt that the direct/indirect distinction was both clear to the Founders and quite different from either description in Moore.

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July 13, 2024 in New Cases, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Friday, July 12, 2024

Weekly SSRN Tax Article Review And Roundup: Narotzki Reviews Utke's There Is No Carried Interest Loophole

This week, Doron Narotzki (Akron; Google Scholar) reviews Steve Utke (Connecticut; Google Scholar), There is No Carried Interest Loophole.

Doron narotskiSteven Utke's paper presents a unique argument against the widespread criticism of the tax treatment of carried interest. Commonly referred to by many (including myself) as a "loophole," carried interest essentially allows private equity (“PE”) and hedge fund managers to lower their tax liability and pay taxes at long-term capital gains rates rather than higher ordinary income rates. Utke challenges this criticism, providing a comprehensive analysis that supports the current tax treatment mainly as both consistent with tax principles and beneficial for federal revenue.

Utke's paper makes three core arguments to support his claim: consistency with tax principles, revenue implications, and the consequences of changing the current tax treatment.

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July 12, 2024 in Doron Narotzki, Scholarship, Tax, Tax Daily, Tax Scholarship, Weekly SSRN Roundup, Weekly Tax Roundup | Permalink

Weekly Legal Education Roundup

Tax Policy In The Biden Administration

Law School Academic Support Group Slams NCBE For 'Scattershot' NextGen Bar Exam Rollout

ABA Journal, Group Slams NCBE For 'Scattershot' Approach to Offering NextGen Bar Exam Information:

NextGen Bar ExamAs the draft outline for the NextGen bar exam’s family law content was posted for comment on July 8, members of the legal education community criticized the National Conference of Bar Examiners’ “piecemeal” release of “incomplete and inconsistent” messaging about the new exam.

statement from the Association of Academic Support Educators slammed the NCBE, saying its “scattershot approach to communicating essential information leaves law school academic support faculty without the clear, consistent and reliable guidance necessary to prepare graduates for the new bar exam” that 20 jurisdictions have committed to adopting. Six jurisdictions are scheduled to begin administering the exam in 2026.

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July 12, 2024 in Legal Ed News, Legal Education | Permalink

Tax And Fetal Personhood Post-Dobbs

James A. Naumann (NYC Department of Education), Tax and Fetal Personhood Post-Dobbs, 69 Wayne L. Rev. 509 (2024):

Wayne law reviewAfter the Supreme Court reversed decades of precedent in Dobbs by overruling Roe and Casey’s constitutional right to abortion, state legislatures have been rushing to enact sweeping abortion bans and novel constitutional theories. Among the early novel fetal personhood laws to be enacted is Georgia’s Living Infants and Fairness Equality (LIFE) Act, which includes a provision that changes the legal definition of a person, whereby a taxpayer can claim a fetus as a dependent exemption for state tax purposes. 

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July 12, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Tenure-Track Professors Are Walking Away From Their 'Dream Jobs'

The Professor Is Out

Chronicle of Higher Education, Walking Away From Your Dream Job:

Michael Chen was visiting Disney World with his wife and kids in 2019 when he got the news he’d been hoping for: Nazareth College wanted to hire him as an assistant professor.

The job met all of Chen’s criteria. It was a tenure-track position, in his field of public health, in Rochester, N.Y., where his family had already settled for his wife’s job. And it was teaching-focused — a plus in Chen’s book, though he had learned in graduate school that academics weren’t supposed to see it that way. At Nazareth, which became a university last year, Chen’s classes would have 30-some students at the most, allowing the kind of close-knit environment he felt was important.

Chen had worked before graduate school, at a nonprofit that supports Asian-American families and communities in Boston and at a nonprofit consulting firm. And his graduate program prepared researchers to work in a variety of settings, not just higher ed. But when he accepted Nazareth’s offer, he thought: “If I don’t screw things up, as long as I do a good job, I’ll know what I’m going to do for the rest of my career.” He planned to spend the next three decades at Nazareth, preparing a new generation of public-health professionals, the work he’d come to see as his calling.

And maybe that’s what would have happened, if the pandemic hadn’t arrived so soon after he started, or if he’d had more support. But what did happen is this: Just a few years after accepting his tenure-track job, Chen resigned. It wasn’t because he stopped loving teaching, and it wasn’t because he screwed up. Instead, he burned out. 

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July 12, 2024 in Legal Ed News, Legal Education | Permalink

Thursday, July 11, 2024

Weisbach and Hickman Debate Tax Exceptionalism

Point | Counterpoint, 43 ABA Tax Times 20-34 (Winter-Spring 2024): 

ABA Tax Times (2016)David A. Weisbach (Chicago; Google Scholar), Point: Does More Procedure Produce Better Guidance?, 43 ABA Tax Times 20 (Winter-Spring 2024): 

In a series of articles, Kristin Hickman has advanced the thesis that the Treasury consistently violates the requirements of administrative law as laid out by the Administrative Procedure Act (APA) and interpreted by courts. She argues that the Treasury is not, and should not be, exempt from those rules and, therefore, needs to come into compliance. Other commentators have taken up these views as well (known together under the rubric “anti-tax exceptionalism”), and a number of courts have followed their lead. The stakes are high because, under some versions of anti-tax exceptionalism, many guidance documents may be invalid.

Others, including me [Against Anti-Tax Exceptionalism, 77 Tax L. Rev. __ (2023)], have disputed the merits of these claims. On the positive front, I argued that the Treasury substantially complies with the requirements of administrative law. On the normative front, I argued that administrative law is flexible and should be applied to the particular circumstances of each agency.

The details of these debates are available in the relevant articles. Many of the doctrinal issues are before the courts, or soon will be, and we will likely see resolution of some of the issues. ...

In sum, I do not see the case for channeling more tax guidance through the notice and comment process. It will not lead to improved information flows, at least compared to other methods, and it will not lead to increased democratic accountability. Increased scrutiny of preambles is not only not a promising direction for improving the tax administrative process, it is in fact positively dangerous to the effectiveness of that process. Tax administration needs improvement. The additional funds provided to the IRS in recent years, if well spent, is likely to help. I do not think, however, that more attention to the niceties of the Administrative Procedure Act is a good method for pursuing those improvements.

Kristin Hickman (Minnesota; Google Scholar), Counterpoint: Tax Exceptionalism from Notice-and-Comment Rulemaking Procedures Is Bad Policy and Bad Law, 43 ABA Tax Times 25 (Winter-Spring 2024): 

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July 11, 2024 in ABA Tax Section, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

The Legal Tech Bro Blues: Generative AI, Legal Indeterminacy, And The Future Of Legal Research And Writing

Nicholas Mignanelli (Yale; Google Scholar), The Legal Tech Bro Blues: Generative AI, Legal Indeterminacy, and the Future of Legal Research and Writing, 8 Geo. L. Tech. Rev. 298 (2024):

Georgetown law technology reviewIn recent years, a new figure, the tech bro, has arrived in the legal field. He can be found opining on podcasts and social media platforms, selling his wares in the boardrooms of big law firms, and giving guest presentations in law school classrooms. He speaks with unwarranted confidence about the coming technological transformation of law and the brave new world of so-called “AI-driven” law practice that awaits lawyers and judges. He promises that these changes will bring unimaginable efficiencies and profits.

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July 11, 2024 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Deducting Dobbs: The Tax Treatment Of Abortion-Related Travel Benefits

Samantha J. Prince (Penn State-Dickinson; Google Scholar), Deducting Dobbs: The Tax Treatment of Abortion-Related Travel Benefits, 98 Tul. L. Rev. 1 (2023):

Tulane Law ReviewIn 2022, Dobbs v. Jackson Women’s Health Organization overturned both Roe v. Wade and Planned Parenthood v. Casey thereby giving the states carte blanche to do as they wish regarding abortion access. The decision created upheaval in the United States. However, it also provided the impetus for the creation of a new employee benefit, abortion-related travel benefits.

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July 11, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink