Paul L. Caron
Dean




Monday, February 26, 2024

ABA May Revise Diversity Accreditation Standard To Increase 'Identity Characteristics' From Three (Gender, Race & Ethnicity) To 14

Law.com, ABA Weighing Diversity Standard Revisions in Light of SCOTUS Ruling:

ABA Legal Ed (2023)Under a current proposal, the focus of Standard 206 would shift away from "diversity and inclusion" and toward access for "all persons," expanding number of "identity characteristics" from three—gender, race and ethnicity—to 14.

The American Bar Association has decided to continue mulling over potential revisions to Standard 206, which governs diversity and inclusion within law schools, in response to the U.S. Supreme Court’s ruling on affirmative action.

Under the proposal recommended by the Standards 205/206 Working Group, amendments to Standard 206 from the ABA Standards Committee on Wednesday, the Council of the ABA’s Section of Legal Education and Admissions to the Bar voted during its Thursday meeting in Louisiana to further consider the revisions at this time.

Under the proposal recommended by the Standards 205/206 Working Group, amendments to Standard 206 would include changing the standard title from “Diversity and Inclusion” to “Access to Legal Education and the Profession,” and shifting the overall focus of the verbiage away from underrepresented groups and more toward providing access to “all persons.”

Proposed “identity characteristics” would include—replacing “gender, race, and ethnicity”—“race, color, ethnicity, religion, national origin, gender, gender identity, gender expression, sexual orientation, age, disability, military status, Native American tribal citizenship, or socioeconomic background.”

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February 26, 2024 in Legal Ed News, Legal Education | Permalink

Inside The IRS Unit Taking On America’s Millionaires And Billionaires

International Consortium of Investigative Journalists, Inside the IRS Unit Taking on America’s Millionaires and Billionaires:

IRS Logo (2023)A pair of Internal Revenue Service agents are attempting to interview a billionaire they suspect of cheating on his taxes. But across the table from the agents is a formidable entourage of esteemed tax professionals hired to defend the billionaire. They include white-shoe attorneys — each of whom knows more about their own arcane corner of tax law than just about anyone on earth — along with highly specialized accountants and economists.

Neither of the two IRS agents has a law degree. Complex arguments from the billionaire’s entourage fly over their heads. The IRS agents are outmatched by a team whose combined years of experience in tax law and accounting exceed their own by over a century.

This stark example, laid out by former IRS officials in interviews with the International Consortium of Investigative Journalists, isn’t a hypothetical so much as a glimpse into the agency’s regular challenges in auditing the United States’ highest earners. These battles often come down to experience and expertise. The IRS has been losing, former officials said.

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February 26, 2024 in IRS News, Tax, Tax Daily, Tax News | Permalink

Appalachian Law School Deanship Remains Open After Deputy AG Declines Position; Faculty Bristles At Selection Without Their Input As Required By ABA

Richmond Times Dispatch, The Little Law School That Could:

Appalachian Law School (2024)As Chuck Slemp apparently saw it, you can go home again.

The chief deputy to Attorney General Jason Miyares, Slemp — a Southwest Virginia native from a storied Republican family who’s been a local prosecutor, a general practitioner and an adjunct professor — was recently offered the deanship of the Appalachian School of Law in Grundy. The struggling, 26-year-old private institution produces lawyers for a remote, mountainous region that has long been short on educational and economic opportunity.

But the faculty of the tiny school — it has about 120 students, about a third of ASL’s enrollment when it opened in 1997 — bristled over Slemp’s selection.

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February 26, 2024 in Legal Ed News, Legal Education | Permalink

TaxProf Blog Weekend Roundup

Sunday, February 25, 2024

What A Murdered Russian Dissident Can Teach Us About Moral Courage

Russell Moore (Christianity Today Op-Ed), What a Murdered Russian Dissident Can Teach Us About Moral Courage:

Christianity TodayAlexei Navalny was willing to stand alone—knowing he’d never be alone in the bigger story.

Russian president Vladimir Putin murdered another Christian this week. It was just another day in Putin’s supposed project of protecting “the Christian West” from godlessness. After all, they tell me, one can’t create a Christian nationalist empire without killing some people.

Before the world forgets the corpse of Alexei Navalny in the subzero environs of an Arctic penal colony, we ought to look at him—especially those of us who follow Jesus Christ—to see what moral courage actually is. ...

Navalny repeatedly referenced his profession of Christian faith. My Christianity Today colleague Emily Belz discovered a 2021 trial transcript at Meduza, in which Navalny explains, in strikingly biblical terms, what it means to suffer for one’s beliefs.

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February 25, 2024 in Faith, Legal Education | Permalink

Jordan Peterson, God, And Christianity

Religion News Service, Jordan Peterson Wrestles With God:

We Who Wrestle Book CoverIn a new lecture tour to support a forthcoming book, the psychologist and public intellectual hews ever closer to Christianity, tantalizing fans who take their cues on converting from his secular but religiously curious thought.

Jordan Peterson, the controversial Canadian psychologist, bestselling author and champion of manhood, strode back and forth across the stage at the historic Providence Performing Arts Center in early February, matching the theater’s ornate decoration with one of his characteristically flamboyant suits — a color-blocked navy, white and orange number with yellow lining.

As he paced, his speech sometimes resembled an altar call, other times borrowed the intellectual heft of a Catholic college lecture, and at one point offered a secular, pop psychological argument for the existence of God:

Nonbelievers, he told the crowd in Providence, wrestle with God as believers do: when they’re morally outraged at suffering in the world. “That’s an emotional argument,” he said. “And it’s the kind of emotional argument that you would mount against someone that you are in relationship with.”

Peterson was in town to kick off his 51-city “We Who Wrestle With God” tour, in advance of his new book of the same name. The “we” in the tour’s title is the closest the former University of Toronto psychology professor and YouTube star has come to admitting his own belief in the God of the Bible.

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February 25, 2024 in Book Club, Faith, Legal Education | Permalink

NY Times Op-Ed: 'Grace Is A Participation In The Life Of God'

New York Times Op-Ed:  To Deepen Love, Consider Duty, by Valerie Pavilonis:

New York Times Logo (2023)Is [it] a sign of adulthood, to become aware of your own limitations, as well as to welcome someone to witness those limitations? When I was around 13, my grandparents, nearly 90 years old, had reached the point that they could no longer perform some basic functions independently. My mother and father made it their mandate to help them, and I remember quite clearly my father taking my grandfather — his father-in-law — to the bathroom and, in several instances, helping him shower.

As a 13-year-old, I watched this distantly, perhaps too young to register how significant it was, that my dad was not required to help my grandfather, who was not his father, and could have left him to his indignity. But he didn’t. ...

I have tried, for many years, to find words for this phenomenon. Maybe it isn’t even a phenomenon. Maybe I am affected by a cynical bubble of a world where individuals have become so siloed that such kindness can seem indescribable. But it has touched me, and it has changed me, and the word it all comes down to might be deceptively simple: grace.

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February 25, 2024 in Faith, Legal Education | Permalink

Christian Legal Society Law School Fellows Washington, D.C. Program (May 19-25) For 1Ls And 2Ls

CLS Fellows

Designed for first- and second-year law students, the Fellows program is a one-week, all expenses paid opportunity to join Christians from across the country in a formative time of lectures, group discussions, and community building activities in the heart of our nation's capital. Join top instructors and legal practitioners as we delve together into the fraught arenas of Christian jurisprudence, constitutional theory, moral formation, and vocational ministry, while also taking in D.C. attractions (#GoNats), breaking bread at the finest restaurants, and building relationships to better serve God and neighbor on your campus and in your legal profession.

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February 25, 2024 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)[643 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [335 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [284 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  4. [233 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [205 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

February 25, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, February 24, 2024

This Week's Ten Most Popular TaxProf Blog Posts

Top 10 Taxprof Blog Posts - LinkedinLegal Education: 

  1. Chronicle of Higher Education, Former Penn President Shatters Record For Highest-Paid College President: $22,866,127 
  2. Philadelphia Inquirer, Amy Wax Appeals Sanctions Imposed By Penn Faculty Senate (1-Year Suspension At 50% Pay, Loss Of Chair) 
  3. Inside Higher Ed, Colorado Settles Discrimination And Retaliation Lawsuit By Paying Senior Tenured Law Prof $60,000 Plus $100,000 Attorney's Fees 
  4. Toledo Blade, Toledo Law Students File ABA Complaint Over 4-Week Delay In Disclosing Misgrading Of 85% Of Legal Ethics Exam Grades 
  5. Dan Rodriguez (Northwestern), Reform And Reckoning In 2024 Legal Education 459
  6. David Lat (Bloomberg Law), New ABA Accreditation Standard Is A Step Forward For Free Speech At Law Schools 
  7. LSAC, Impact Of Department Of Education's Delayed Processing Of FAFSA Forms On Law Schools And Applicants 
  8. Tracey E. George (Vanderbilt), Mitu Gulati (Virginia) & Albert Yoon (Toronto), The Gender Makeup Of Newsworthy Deal Teams 
  9. Reuters, ABA Says JD-Next Is Not Yet A 'Valid And Reliable' Predictor Of Grades; Law Schools Need A Variance To Use It 
  10. Andrew Blair-Stanek, Patricia Campbell, Donald G. Gifford, Guha Krishnamurthi, Robert V. Percival, Jeff Sovern, Maureen Sweeney, Donald B. Tobin & Liza Vertinsky (Maryland), GPT Gets Its First Law School B+ Grades

Tax: 

  1. UC-Irvine, Call For Presentations: Symposium On Moore And The Future Of The Realization Doctrine 
  2. Akron Law Review, Call For International Tax Papers 
  3. Natasha Sarin (Yale), Lawrence Summers (Harvard), Fred Goldberg, Jr. (Skadden) & Leslie Samuels (Cleary Gottlieb), Tax Reform Project: Seeking Experts’ Ideas For A Better Tax Code
  4. Reuven Avi-Yonah (Michigan), Three Tax Papers On SSRN 
  5. Lawrence Zelenak (Duke), The Income Tax, The Constitution, And The Unrealized Importance Of Helvering v. Griffiths 
  6. Bloomberg, T-Bills Without Tax Bills? 'Poster Child For Tax Arbitrage' Or 'Democratization Of Tax Dodges'? 
  7. Benjamin Alarie (Toronto), Generative AI For Tax: Looking Back, Looking Ahead 
  8. SSRN, The Top Five New Tax Papers 
  9. Tannenwald Foundation, 2024 Tax Writing Competition
  10. International Fiscal Association, 2023 IFA International Tax Student Writing Award; Call For Entrants In 2024 Competition 

Faith: 

  1. Alec Wilkinson (New York Times Op-Ed), Finding God Through The Divine Language Of Mathematics 
  2. Washington Post, Catholic Priest And Evangelical Pastor Battle For Souls In Brazil's Deepest Amazon Rainforest
  3. Pepperdine, Third Annual Nootbaar Fellows Workshop And Conference: Charting The Future Of Church And State 
  4. Inside Higher Ed, A Rabbi Walks Into a Christian University 
  5. Allen Guelzo (Wall Street Journal Op-Ed), Abraham Lincoln’s Unchurched Faith 

February 24, 2024 in About This Blog, Faith, Legal Education, Tax, Tax Daily, Weekly Top 10 TaxProf Blog Posts | Permalink

Donna Adelson Feuded With Murder Victim Dan Markel Over Kosher Meals For Her Grandchildren

New York Sun, Wealthy Grandmother Charged in Law Professor’s Murder Was ‘Conductor’ of Dentist Family, Feuded With Murder Victim Over Kosher Meals for Grandkids:

Adelson (Donna Mug Shot 2)Donna Adelson, now in jail awaiting trial for the contract murder of Dan Markel, would feed Markel’s children McDonald’s cheeseburgers, in defiance of Jewish dietary laws, according to Markel’s mother.

Donna Adelson is not one to sit idly by. That’s according to the grieving mother of the late Dan Markel. And it’s likely prosecutors will try to convince a jury of that same narrative when 73-year-old Donna, now sitting in a Florida county jail, heads to trial in September for Dan’s contract killing. ...

Donna is in the hot seat after being charged, almost ten years later, of conspiring with Charlie and others to kill Dan. ... When it’s her time to stand trial on September 30, prosecutors will aim to convince a jury that Donna was motivated to seek Dan’s demise because of her desire for control over her family and animosity towards Dan.

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February 24, 2024 in Legal Ed News, Legal Education | Permalink

Soled: The Gift Tax And The Tax Gap

Jay A. Soled (Rutgers; Google Scholar), The Gift Tax and the Tax Gap, 182 Tax Notes Fed. 1047 (Feb. 5, 2024):

Tax Notes Federal (2022)There is ample evidence that the nation’s gift tax revenue is ravaged by taxpayer noncompliance, thereby enlarging the overall federal tax gap. In a nutshell, taxpayers often make gifts that exceed the gift tax annual exclusion, yet they fail to report this information to the IRS, and the agency lacks the resources and ability to identify those derelictions. The result is that the nation’s coffers suffer.

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February 24, 2024 in Scholarship, Tax, Tax Analysts, Tax Scholarship | Permalink

Friday, February 23, 2024

Weekly SSRN Tax Article Review And Roundup: Saito Reviews Dagan’s Tax and Globalization: Toward a New Social Contract

This week, Blaine Saito (Ohio State; Google Scholar) reviews a new work by Tsilly Dagan (Oxford; Google Scholar), Tax and Globalization: Toward a New Social Contract

Blaine saito

Political theory has often struggled in trying to determine what justice requires across the borders of nation-states. In her piece Tax and Globalization: Toward a New Social Contract, Tsilly Dagan addresses these thorny issues in the context of taxation. In doing so, she shows that one of the great difficulties that tax, and indeed all areas of law, face under globalization, is to ensure that people’s liberties to leave political communities are balanced carefully with the needs of justice for those who are not so mobile. In doing so, she provides a framework for us to think about what justice and social contract theories demand in a globalized world.

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February 23, 2024 in Blaine Saito, Scholarship, Tax, Tax Daily, Tax Scholarship, Weekly SSRN Roundup, Weekly Tax Roundup | Permalink

Weekly Legal Education Roundup

Tax Policy In The Biden Administration

Next Week’s Tax Workshops

Next Week's Tax Workshops - linkedinTuesday, February 27: Karen B. Brown (George Washington) will present A Survey and Critique of International Tax Governance Reform as part of the Georgetown Tax Law and Public Finance Workshop. If you would like to attend, please contact Emily Satterthwaite and Dayanand Manoli

Wednesday, February 28: Conor Clarke (Washington University; Google Scholar) will present Income Inequality and the Corporate Sector (with Wojciech Kopczuk (Columbia; Google Scholar)) as part of the Northwestern Advanced Topics in Taxation Colloquium. If you would like to attend, please contact Ari Glogower

Wednesday, February 28: Ajay K. Mehrotra (Northwestern; Google Scholar) will present Nixon’s VAT: Lawyers, Economists, and the Rise and Fall of the 1970s National Value-Added Tax to Fund Education as part of the Toronto James Hausman Tax Law and Policy Workshop. If you would like to attend, please contact Ben Alarie

Thursday, February 29: Heather Field (UC-San Francisco; Google Scholar) will present Tax Enforcement by the Private Sector: Deputizing Tax Insurers, 99 Ind. L. J. ___ (2024), as part of the Duke Tax Policy Seminar. If you would like to attend, please contact Larry Zelenak

Thursday, February 29: Daniel Schaffa (Richmond; Google Scholar) will present The Regressivity of Complexity as part of the UCLA Colloquium on Tax Policy and Public Finance. If you would like to attend, please contact Kirk Stark and Jason Oh

Friday, March 1: Alex Zhang (Emory; Google Scholar) will present Fiscal Citizenship and Taxpayer Privacy as part of the Indiana Tax Policy Colloquium. If you would like to attend, please contact Leandra Lederman

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February 23, 2024 in Colloquia, Legal Education, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

ABA Says JD-Next Is Not Yet A 'Valid And Reliable' Predictor Of Grades; Law Schools Need A Variance To Use It

Reuters, ABA Says Law Schools Still Need Approval for Alternative Admissions Program:

ABA Legal Ed (2023)The American Bar Association on Thursday declined to grant full approval to JD-Next, rejecting a proposal to put the alternative law school admissions program on par with the LSAT and the GRE.

The ABA's Council of the Section of Legal Education and Admissions to the Bar instead approved a recommendation from its standards committee that the JD-Next program should not yet be deemed a "valid and reliable" predictor of an applicant's law school grades.

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February 23, 2024 in Legal Ed News, Legal Education | Permalink

T-Bills Without Tax Bills? 'Poster Child For Tax Arbitrage' Or 'Democratization Of Tax Dodges'?

Bloomberg, T-Bills Without Tax Bills? This Fund Says It Cracked the Code:

BoxxA Marine Corps veteran with a finance Ph.D. has come up with a new way to avoid taxes.

Any American holding US government securities has to pay income taxes on the interest they generate. For the richest investors, the Internal Revenue Service’s cut is 37%.

But a year-old investment fund offers returns that closely track short-term Treasuries, with starkly lower tax bills. The fund, Alpha Architect 1-3 Month Box ETF, uses a complex options strategy and a longstanding tax loophole that favors exchange-traded funds.

“We spent seven years figuring out how to do this,” said Wesley Gray, the ex-Marine and chief executive officer of Alpha Architect. “My job is just to deliver all the value I possibly can to my shareholders, within the law.”

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February 23, 2024 in Tax, Tax News | Permalink

Thursday, February 22, 2024

Mansour Presents Building Tax Capacity In Developing Countries Today At UCLA

Mario Mansour (IMF) presents Building Tax Capacity in Developing Countries (with Juan Carlos Benitez (IMF; Google Scholar), Miguel Pecho (IMF) & Charles Vellutini (IMF; Google Scholar)) at UCLA today as part of its Colloquium on Tax Policy and Public Finance hosted by Kirk Stark and Jason Oh: 

Mario mansourTax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades, but that much more is needed. It finds that a staggering 9 percentage-point increase in the tax- to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration, and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity-building experience in this area.

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February 22, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

2024 Tannenwald Tax Writing Competition

Tannenwald tax scholarshipThe Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2024 Tannenwald Writing Competition.

Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to legal scholarship of the highest quality, the Tannenwald Writing Competition is open to all full- or part-time law school students, undergraduate or graduate.  Papers on any federal or state tax-related topic may be submitted in accordance with the Competition Rules.

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February 22, 2024 in Legal Education, Tax, Tax Daily, Teaching | Permalink

Thomas: Tax And The Myth Of The Family Farm

Kathleen DeLaney Thomas (North Carolina; Google Scholar), Tax and the Myth of the Family Farm, 110 Iowa L. Rev. __ (2024):

Iowa law reviewWith income and wealth inequality at historically high levels, policymakers have looked to the tax system as a potential road to reform. Specifically, new taxes on wealth or inheritances could raise much needed revenue and reduce intergenerational wealth disparities. Yet looming behind recent proposals to strengthen the progressivity of the tax system is the specter of taxing family farms out of existence. 

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February 22, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Rodriguez: Reform And Reckoning In 2024 Legal Education

Dan Rodriguez (Northwestern; Google Scholar), Passing the Batons: Reform and Reckoning in 2024 Legal Education:

To say we are experiencing "a moment" risks cliche.  But as to the potential for reform in the legal education space, there may in fact be a moment, for two colliding reasons:  First, the problems that have long plagued legal education are not fundamentally abating, and, indeed, some are worsening. ... Problems need to be solved for the betterment of our enterprise, of our profession.  Second, it just so happens that there is a very large turnover in leadership at the organizations that have long been the primary regulators and engines of influence.  To name names, Bill Adams will step down as ABA Legal Ed Section managing director at the end of this academic year, and will be replaced by Dean Jennifer Rosato Perea.  Kellye Testy will leave LSAC to become the next executive director of the AALS.  Kellye will be replaced, although I have no idea at all about the identity of her replacement.  One other interesting fact along these same lines:  The incoming chair of the ABA Legal Ed council is a well-known maverick and fearless innovator, Bridget McCormack, the former chief justice of the Michigan Supreme Court.  And so we are at one of those rare moments where new leadership might steer this big, bulky legal ed ship in a new direction.

I intend this as not merely a gesture of hope, but one of urgency and imperative.  Among the issues that call for close attention and action from these able new leaders:

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February 22, 2024 in Legal Ed News, Legal Education | Permalink

Generative AI For Tax: Looking Back, Looking Ahead

Benjamin Alarie (Osler Chair in Business Law, University of Toronto; CEO, Blue J Legal),), Generative AI for Tax: Looking Back, Looking Ahead, 182 Tax Notes Fed. 1069 (Feb. 5, 2024):

Tax Notes Federal (2022)This article canvases the highlights of what has been going on with generative AI over this past year. It outlines the main developments ushered in by the large technology players for the development and commercialization of AI in 2023 and then, more importantly for the purposes of tax professionals, offers a quick rundown of some of the principal developments in the world of tax law specifically for generative AI in 2023, particularly regarding tax analysis. It then forecasts what lies ahead for generative AI in tax in 2024.

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February 22, 2024 in Scholarship, Tax, Tax Analysts, Tax Daily, Tax Scholarship | Permalink

U.S. Tax Court's Tax Trailblazers: Alice Thomas

U.S. Tax Court's Diversity & Inclusion Series, Tax Trailblazers: Mentoring the Next Generation (registration):

Alice thomasPlease join the United States Tax Court as its Tax Trailblazers series continues with Howard Law Professor Alice Thomas, today at 7:00 - 8:15 PM EST (register here). 

Professor Alice Martin Thomas is a tenured associate professor of law at Howard University School of Law where she heads the tax program and teaches federal tax, contracts, and commercial law subjects. She is an inaugural member of the Loretta Argrett ABA Tax Fellowship. She also is a Carnegie Scholar with the Carnegie Foundation for the Advancement of Teaching and Learning and the former Interim Director of the Howard University Center for Excellence in Teaching, Learning, and Assessment.

Professor Thomas attended Washington University in St. Louis, earning a Double Major in Psychology and Black Studies, and a Minor in Biology.

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February 22, 2024 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News | Permalink

Wednesday, February 21, 2024

Call For Presentations: UC-Irvine Symposium On Moore And The Future Of The Realization Doctrine

Call for Presentations: The Moore Case and the Future of the Realization Doctrine:

UCI Law (2022)The Graduate Tax Program at the University of California, Irvine School of Law will host its 6th Annual UCI Law - Taylor Nelson Amitrano LLP Tax Symposium on April 18, 2024. The theme this year is The Moore Case and the Future of the Realization Doctrine.

We are interested in submissions for proposed presentations on potential effects of the Moore case on the realization doctrine, as well as any topics relating to the realization doctrine as they pertain to issues such as constitutional design, legal alternatives, behavioral effects, societal effects and disparities, tax planning, and political discourse.

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February 21, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Scholarship | Permalink

Drexel Seeks To Hire A Tax VAP

Drexel University Kline School of Law, Visiting Assistant Professor

Drexel lawThe Drexel University Kline School of Law invites applications for two full-time teaching professor or Visiting Assistant Professor positions in our JD program, plus one full-time teaching professor in our unique BA in Law program, all to begin in the summer or fall of 2024.  We seek candidates who hold a JD and/or a PhD (or appropriate equivalent) and have a demonstrated commitment to excellent teaching. The JD program has needs in the areas of legal methods (research, writing, and analysis), tax law, evidence, and criminal procedure, among other areas. The BA program seeks candidates with a focus on the intersection of law and the social sciences. The law school is open to candidates with an interest in teaching across the JD and BA programs. ...

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February 21, 2024 in Fellowships & VAPs, Legal Education, Tax, Tax Daily, Tax Prof Jobs | Permalink

Brunson: A New Johnson Amendment—Subsidy, Core Political Speech, And Tax-Exempt Organizations

Samuel D. Brunson (Loyola-Chicago; Google Scholar), A New Johnson Amendment: Subsidy, Core Political Speech, and Tax-Exempt Organizations:

Seven decades ago, Congress enacted the so-called Johnson Amendment. This provision of tax law forbids tax-exempt public charities from endorsing or opposing candidates for office. Under the plain language of the tax law, an organization that violates the Johnson Amendment does not qualify as tax-exempt.

The legislative history underlying the Johnson Amendment is sparse, and it provides few clues as to Congress’s reason for enacting it. In the ensuing years, though, it has become clear that Congress does not want to subsidize campaigning activities, and this has become the most convincing justification for the Johnson Amendment. However, the design of the current Johnson Amendment goes further than merely refusing to subsidize: it entirely prevents public charities from engaging in campaigning speech.

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February 21, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Amy Wax Appeals Sanctions Imposed By Penn Faculty Senate (1-Year Suspension At 50% Pay, Loss Of Chair)

UpdateRobert George (Princeton): "Why would Penn continue to prosecute law professor Amy Wax for speech crimes after the congressional hearings revealed the University's hypocrisy and double standards when it comes to freedom of speech on campus?"

Following up on my previous posts (links below):  Philadelphia Inquirer, Penn Hearing Board Recommended Sanctions Against Amy Wax in June, but Her Appeal Means the Process Isn’t Over:

Wax (2023)The case against controversial University of Pennsylvania law professor Amy Wax — who has called into question the academic ability of Black students and said the country would be better off with fewer Asians and less Asian immigration — has gone on for over two years with no public outcome.

But sources close to the investigation confirmed a university hearing board made up of tenured faculty recommended in June that Wax should face sanctions, including a one-year suspension at half pay with benefits intact, but stopped short of calling for her to be fired and stripped of tenure.

The hearing board also recommended: a public reprimand issued by university leadership, the loss of her named chair and summer pay, and a requirement to note in her public appearances that she is not speaking for or as a member of the Penn Carey Law school or Penn, according to the sources, who spoke on condition of anonymity because they are not authorized to speak on the matter. ...

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February 21, 2024 in Legal Ed News, Legal Education | Permalink

Sarin, Summers, Goldberg & Samuels: Tax Reform Project — Seeking Experts’ Ideas For A Better Tax Code

Natasha Sarin (Yale), Lawrence Summers (Harvard), Fred Goldberg, Jr. (Skadden) & Leslie B. Samuels (Cleary Gottlieb), Tax Reform Project: Seeking Experts’ Ideas for a Better Tax Code, 182 Tax Notes Fed. 1027 (Feb. 5, 2024): 

Tax Reform ProjectIn this article, the authors announce the Tax Reform Project and invite tax experts to submit their ideas for improving the tax system to the project’s website for inclusion in a “practitioners’ green book” that will aid the development of tax policy in Washington. ...

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February 21, 2024 in Scholarship, Tax, Tax Analysts, Tax Daily, Tax Scholarship | Permalink

ABA Council To Vote On Including JD-Next With LSAT And GRE As Approved Tests For Law School Admissions

Following up on my previous post, ABA Consultant: JD-Next Is Reliable Predictor Of Law School Performance And Can Be Used In Lieu Of LSAT/GRE:  Reuters, Law School Admissions Program JD-Next Seeks ABA's Blessing:

Aspen-jd-nextAlternative law school admissions program JD-Next could soon join the LSAT and the GRE in gaining the American Bar Association’s stamp of approval.

The ABA’s Council of the Section of Legal Education and Admissions to the Bar is slated Thursday to consider a request by JD-Next’s operator to deem the program a “valid and reliable” predictor of an applicant’s law school grades—a designation that would enable law school admissions offices to use it without special ABA permission, as they do with both the LSAT and GRE.

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February 21, 2024 in Legal Ed News, Legal Education | Permalink

Tuesday, February 20, 2024

Zelenak: The Income Tax, The Constitution, And The Unrealized Importance Of Helvering v. Griffiths

Lawrence Zelenak (Duke; Google Scholar), The Income Tax, the Constitution, and the Unrealized Importance of Helvering v. Griffiths, 43 Va. Tax Rev. 257 (2023):

Virginia tax reviewThe Supreme Court recently granted certiorari in Moore v. United States, for the purpose of deciding whether the realization doctrine remains a constitutional limitation on Congress's ability to impose an unapportioned income tax, as the Court held in its famous 1920 decision in Eisner v. Macomber. Although it is natural to look to 1920 and Macomber as the cause of today's uncertain scope of the congressional power to tax income, what did not happen in the Court's 1943 decision in Helvering v. Griffiths is as significant as what did happen in 1920. The presence of Moore on the Court's docket today depends on Macomber's wildly improbable survival in 1943. That survival was the product of a perfect storm of unlikely circumstances.

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

Florida Seeks To Hire Two Tax VAPs

University of Florida Levin College of Law, Visiting Assistant Professor

Florida levin college of lawUniversity of Florida Levin College of Law seeks to hire two visiting assistant professors in tax as part of the College’s pursuit of excellence in legal education and scholarship. The University of Florida, located in Gainesville, FL, currently has the #2 tax law program in the nation and is the flagship university of the third largest state. 

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February 20, 2024 in Ari Glogower, Fellowships & VAPs, Legal Education, Tax, Tax Daily, Tax Prof Jobs | Permalink

California's High Taxes Are Driving The Wealthy Away

Bloomberg Op-Ed:  California's High Taxes Are Driving The Wealthy Away, Tyler Cowen (George Mason; Google Scholar):

Some Americans like to mock France and Sweden for their high taxes. Yet California — whose economy is bigger than that of both countries — has comparable tax rates, when federal and state tolls are combined, and a new study suggests that they are causing some top earners to leave the state entirely [Joshua Rauh (Stanford; Google Scholar) & Ryan Shyu (Stanford), Behavioral Responses to State Income Taxation of High Earners: Evidence from California, 16 Amer. Econ. J. 34 (Feb. 2024)].

This is an issue for more than America’s 39 million Californians. Despite the long-held consensus among many analysts that state-level tax rates don’t matter much, some states seemed to have reached a point at which tax rates are driving many residents’ decisions. That raises the question of whether taxes can continue to rise without significant negative economic consequences. ...

How are residents fighting back? In part by leaving. California had a net population loss of more than 700,000 from April 2020 to July 2022. Some of that was likely pandemic-driven, but the trend has not reversed.

Bloomberg CA

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February 20, 2024 in Tax, Tax News | Permalink

GPT Gets Its First Law School B+ Grades

Andrew Blair-Stanek (Maryland; Google Scholar), Patricia Campbell (Maryland), Donald G. Gifford (Maryland), Guha Krishnamurthi (Maryland; Google Scholar), Robert V. Percival (Maryland), Jeff Sovern (Maryland; Google Scholar), Maureen Sweeney (Maryland), Donald B. Tobin (Maryland; Google Scholar) & Liza Vertinsky (Maryland; Google Scholar), GPT Gets Its First Law School B-pluses

In November 2023, OpenAI released GPT-4-turbo. We had it take our Fall 2023 law school final exams and graded it on the same curve as students. We find an improvement from GPT-4’s performance on spring 2023 finals, where the highest grade was a B. This semester GPT-4-turbo got three B+’s, in Civil Procedure, Environmental Law, and Torts; a B in Contracts; B-’s in Constitutional Law, Corporate Tax, and the Intellectual Property Law Survey course; a C+ in Immigration Law; and a D in Election Law. The mean and median improved from GPT-4’s performance the prior semester.

Chat MD

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

Call For International Tax Papers: Akron Law Review

Call for Papers

Akron Law ReviewThe Master of Taxation Program at the University of Akron College of Business will host on May 2nd the Akron Conference on International Tax and is proud to invite submissions from tax scholars to present and discuss articles and essays addressing any international tax issues, however we are especially interested in one or more of the following topics or related topics:

  • International Tax Dispute Resolution
  • International Tax Policy
  • Tax Treaties
  • International Tax of Human Capital
  • Fairness in International Taxation
  • Pillar I and Pillar II

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February 20, 2024 in Conferences, Scholarship, Tax, Tax Conferences, Tax Scholarship | Permalink

Students And Alumni Association Sue Golden Gate For Closing Its JD Program

Courthouse News Service, Golden Gate University Sued Over Cancelled JD Program:

Golden Gate Logo (2023)A group of Golden Gate University law students and the university's alumni association filed a lawsuit accusing the university and its president of unlawful business practices that have resulted in the planned discontinuation of Golden Gate's Juris Doctor program.

The students said in a complaint filed Wednesday in California Superior Court in San Francisco that Golden Gate President David Fike caused the closure of the program by taking out $60 million in loans in 2019, committing to what they said were untested online law degree programs while offering free tuitions to all incoming law students in 2022.

Fike, they claim, "knew or should have known that if the university and the law school began operating two new, untested degree programs, at the same time as making these other changes, there was no likelihood that the university would be solvent enough to pay back the loans." ...

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

Monday, February 19, 2024

Kim Presents Taxing The Metaverse Today At Pepperdine

Young Ran (Christine) Kim (Cardozo; Google Scholar) presents Taxing the Metaverse, 112 Geo. L.J. ___ (2024), at Pepperdine today as part of its Faculty Workshop hosted by Deanna Newton:

Christine KimThe buzz surrounding the Metaverse has been growing steadily for the past couple of years, but the tax implications of this novel ecosystem remain fuzzy to most tax scholars. Such uncertainty is concerning, given the potential and momentum of this emerging technology. Although the Metaverse evolved from online video games focused only on user consumption, it now allows users to produce income and accumulate wealth entirely within the Metaverse. Current law seems to defer taxation of such until a realization or cash-out event. This paper challenges this approach.

This paper offers novel arguments justifying Metaverse taxation. Because economic activity within the Metaverse satisfies the Haig-Simons and Glenshaw Glass definitions of income, its exclusion will create a tax haven. Tax policy can also play an essential role in regulating the virtual economy. Furthermore, this emerging technology allows policymakers to modernize the tax system. 

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February 19, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Legal Ed News Roundup

Sarkar Presents Internal Revenue's External Borders Today At San Diego

Shayak Sarkar (UC-Davis; Google Scholar) presents Internal Revenue's External Borders, 112 Calif. L. Rev __ (2024) (reviewed by Blaine Saito (Ohio State; Google Scholar) here), at San Diego today as part of its Tax Law Speaker Series hosted by Miranda Fleischer: 

Shayak sarkarThe mandate of tax agencies seems clear: to secure revenue for the government and ensure taxpayer compliance. Yet for decades, the Internal Revenue Service (IRS) has regularly facilitated violent immigration enforcement. Scholars and the public have paid significant attention to the state and local policing of immigration law. But the role of tax bureaucrats as generals—no mere foot soldiers—has largely been overlooked.

This Article corrects that oversight. Building on emerging critiques of the tax system, I first describe tax-agency leadership in immigration raids, holding the dry mechanics of agency procedures against stark examples of IRS complicity in civil rights violations. I then raise several concerns about tax-agency involvement in immigration enforcement. After describing the tax-law origins of immigration raids’ constitutional exceptionalism, I assess residual constraints on tax-agency involvement: taxpayer privacy, regulatory suppression, and civil rights liability.

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February 19, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Colorado Settles Discrimination And Retaliation Lawsuit By Paying Senior Tenured Law Prof $60,000 Plus $100,000 Attorney's Fees

Update:  Brian Leiter, Paul Campos, University of Colorado Settle Lawsuit

Following up on my previous post, Senior Tenured Law Prof Sues University Of Colorado Alleging Pay Discrimination And Retaliation:  Inside Higher Ed, U of Colorado Settles Professor’s Retaliation Suit:

Colorado Logo (2021)The University of Colorado at Boulder has settled a discrimination and retaliation lawsuit that one of its law professors filed against it.

In June, Paul Campos sued the university and Lolita Buckner Inniss, the law school’s dean, in federal court. Campos alleged he was paid less than his white colleagues because he’s Latino, that he received a low rating from his department in 2021 for taking paternity leave and that the university retaliated against him for complaining. ...

A Boulder spokeswoman provided a settlement agreement, signed by Campos Saturday and the university Monday, in which the university denies wrongdoing. It says the university will pay $160,000. Of that, $60,000 will go to Campos and $100,000 to the law firm that represented him.

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

New CBO Report Confirms Reduced Inequality And Increased Progressivity Of Federal Tax System

Following up on last month's post, The U.S. Tax System Is Getting Even More Progressive:  Tax Foundation, New CBO Report Shows Pandemic Response Sharply Reduced Inequality, Increased Progressivity in 2020:

The pandemic led to one of the largest fiscal responses in U.S. history, impacting households across the income distribution. A new report from the Congressional Budget Office (CBO) [The Distribution of Household Income in 2020] finds that these temporary policies, along with other fixtures of our tax and transfer system, reduced income inequality in 2020 by more than any other year since 1979 when the CBO began measuring household income. The analysis also shows that the federal tax system is markedly progressive, even when excluding the most recent pandemic policies, echoing our own research on this topic [America’s Progressive Tax and Transfer System: Federal, State, and Local Tax and Transfer Distributions] and other recent academic evidence [Gerald Auten & David Splinter, Income Inequality in the United States: Using Tax Data to Measure Long-Term Trends]. ...

On net, [pandemic] policies made the federal tax code more redistributive and reduced income inequality to a 14-year low. The bottom quintile saw the largest gains in income after taxes and transfers compared to 2019, rising by about 15 percent. Since 1979, the bottom quintile’s income has increased by 126 percent.

Tax Foundation Table 1

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February 19, 2024 in Congressional News, Gov't Reports, Tax, Tax Daily, Think Tank Reports | Permalink

Toledo Law Students File ABA Complaint Over 4-Week Delay In Disclosing Misgrading Of 85% Of Legal Ethics Exam Grades

Toledo Blade, UT Law School Admits Large-Scale Grade Error for Ethics Class:

Toledo LogoUniversity of Toledo College of Law students have filed a complaint with the American Bar Association after they were informed of a grading mistake that made some students believe they had failed a class they actually passed.

Approximately 80 percent of the students in the fall 2023 legal ethics class received the wrong grade, students were told in an email from the interim dean about four weeks after grades were initially posted.

The error and a long delay in correcting it, as well as the lack of transparency on what happened, have upset the students who feel the university has failed to be candid with students, some of whom had already started retaking the class.

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

TaxProf Blog Weekend Roundup

Sunday, February 18, 2024

NY Times Op-Ed: Finding God Through The Divine Language Of Mathematics

New York Times Op-Ed: Math Is the Answer to More Than One Question, by Alec Wilkinson (Author, A Divine Language: Learning Algebra, Geometry, and Calculus at the Edge of Old Age) (2023):

Divine LanguageI am surprised at this late stage, in my 70s, to be thinking about God. In my defense, I might say that I did not arrive at these thoughts by reflecting on my own inevitable end or from a religion or a Scripture or the example of a holy figure. I arrived by means of mathematics, specifically simple mathematics — algebra, geometry and calculus, the kind of mathematics that adolescents do.

Several years ago, I decided that I needed to know something of mathematics, a subject that had roughed me up cruelly as a boy. I believed that not knowing mathematics had limited my ability to think and solve problems and to see the world in complex ways, and I thought that if I understood even a little of it, I would be smarter. My acquaintance with mathematics is still slight. I am only a mathematical tourist, but my experience has led me to believe that mathematics is rife with intimations of a divine presence.

This is no observation of my own. Mathematicians have been finding suggestions of divinity in mathematics at least since Pythagoras, in the sixth century B.C. For many mathematicians, there is no question that God is somehow involved. Newton, for example, believed that mathematics exemplified thoughts in the mind of God. ...

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February 18, 2024 in Book Club, Faith, Legal Education | Permalink

WaPo: Catholic Priest And Evangelical Pastor Battle For Souls In Brazil's Deepest Amazon Rainforest

Washington Post, The Judgment of São Miguel: A Catholic Priest, an Evangelical Pastor and the Battle for Souls in the Deepest Amazon:

When the rains finally receded, Father Moisés Oliveira pulled his motorboat out into the swollen Purus River and pointed it downstream. Chugging down muddy waters toward the next community on his schedule, the Catholic priest felt uncertain. He’d heard all about the problems in São Miguel.

Like so many other isolated settlements scattered throughout the Amazon rainforest, São Miguel was historically Catholic. Not that long ago, when Father Moisés would make his annual journey there, his presence was a community event — the only time when the people of São Miguel could attend Mass, have their babies baptized and make confession. The squat church could never fit all the faithful.

But that was before the arrival of an evangelical Protestant pastor in early 2020, before the opening of the community’s first evangelical church, before a fever of conversions split the community and turned it against itself. Longtime friends stopped talking. Families fractured. ...

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February 18, 2024 in Faith, Legal Education | Permalink

A Rabbi Walks Into A Christian University

Inside Higher Ed, A Rabbi Walks Into a Christian University:

Belmont UniversityBelmont University in Tennessee, which proudly describes itself as a “Christ-centered” institution, has diligently been building bridges with Nashville’s small Jewish community. In a further attempt to strengthen those ties, the university just hired a rabbi.

“We’ve had a longtime relationship with Rabbi Schiftan through our Jewish-Christian initiatives,” Greg Jones, president of Belmont, said of the new campus rabbi, Mark Schiftan. “This seemed like a really good development for our Jewish students and for the larger context of our relations with the Jewish community in Nashville.”

Schiftan, rabbi emeritus at a local Reform synagogue, was tapped for the inaugural role of the Nashville institution’s Jewish student faith adviser. ... “My goals are, first and foremost, that the Jewish students have a place that they can turn to, a person that they can turn to, that can hear their struggles and their questioning about their own faith and about being part of a wider Christian university,” Schiftan said.

Jewish students only make up 1 percent of the nearly 9,000 students at Belmont. (More than half are Protestant, 15 percent are Catholic, 1 percent are Muslim and 8 percent identify as having no faith at all.) But the university has been pouring resources into Jewish-Christian relations and making policy changes to accommodate its still sparse but growing community of Jewish students.

Notably, the university announced plans last year to break with a long-standing tradition of hiring only Christian faculty members and opened up positions in its law school, pharmacy school and new medical school to Jewish applicants. ...

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February 18, 2024 in Faith, Legal Education | Permalink

New ABA Accreditation Standard Is A Step Forward For Free Speech At Law Schools

David Lat (Bloomberg Law), New ABA Rule Is a Step Forward for Free Speech at Law Schools:

ABA (2023)When it comes to free speech and intellectual diversity, US law schools continue to face challenges. On Jan. 23, the Law School Student Senate at Columbia Law School voted to deny official recognition to Law Students Against Antisemitism, or LSAA, a student group seeking to “raise awareness and educate about both historical and contemporary antisemitism.”

Nine organizations requested official recognition from the Senate this year, and Law Students Against Antisemitism was the first to get rejected. Why? According to a letter from the Foundation for Individual Rights and Expression, or FIRE, to the Student Senate president, the rejection appeared to rest on objections to LSAA’s definition of antisemitism, which some pro-Palestine students opposed. It therefore was, in the words of professor Steven Lubet of Northwestern Law, “a blatant case of viewpoint discrimination.”

Columbia Law’s Student Senate later reversed itself and recognized LSAA. But the fact the reversal was even necessary—and didn’t happen until after the decision was widely criticized and FIRE intervened—reflects an ongoing free-speech problem in US law schools. (According to the Columbia Law School Senate Executive Board, the initial rejection of LSAA was based primarily on a problematic provision in the LSAA constitution pertaining to the removal of board members, not the constitution’s definition of antisemitism—and once this issue was addressed, LSAA was approved.)

This free-speech problem attracted notice of the American Bar Association, the leading accreditation body for law schools—and the ABA took action. On Feb. 5, the ABA House of Delegates passed a resolution adopting Standard 208, “Academic Freedom and Freedom of Expression.”

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February 18, 2024 in Legal Ed News, 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 #3 and #5.

  1. SSRN Logo (2018)[641 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [323 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [254 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  4. [226 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [181 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

February 18, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, February 17, 2024

This Week's Ten Most Popular TaxProf Blog Posts

Legal Education: 

  1. Top 10 Taxprof Blog Posts - LinkedinMike Spivey, U.S. News Likely Will Change Methodology In Forthcoming Law School Rankings
  2. Yascha Mounk (Wall Street Journal), You Don’t Have To Be A Jerk To Succeed In Law And Life
  3. Reuters, White Student's Discrimination Case Against Howard Law School Survives
  4. Rod Smolla (President, Vermont), Vermont Law Professor Dies After Suffering Medical Event While Teaching Class
  5. Paul Caron (Dean, Pepperdine), Two-Thirds Through Fall 2024 Law School Admissions Season: Applicants Are Up +4.3%, With Smallest Increase In White Males
  6. Steven Calabresi (Northwestern), What Conservative Law Professors Have In Common With Donald Trump
  7. Law.com, Yale And Stanford Law Schools Move 2L Virtual Job Interviews To June 
  8. Law.com, FAMU Law Dean, Who Resigned Suddenly, Calls University's Behavior 'Abusive'
  9. Ulysses Jaen (Ave Maria) & Rebekah Miller (Ave Maria), ABA-Approved Online Law Schools Make Becoming A Lawyer Easier And More Affordable
  10. Colorado College, After Three Years As President, L. Song Richardson Will Return To UC-Irvine Law School In June 

Tax: 

  1. The Center Square, The Only Higher Ed Employee To Give $1,000 Or More To Trump's 2024 Campaign: A Tax Professor
  2. Michael Graetz (Columbia), The Power to Destroy: How The Antitax Movement Hijacked America 
  3. Tracey Roberts (Cumberland), Review Of New Articles On Moore v. United States By Avi-Yonah & Clarke
  4. Natasha Sarin (Yale), Presentation of The Coming Fiscal Cliff: A Blueprint For Tax Reform In 2025 At Northwestern 
  5. Jessica Xu (J.D. 2022, UCLA), Comment, Awarding Racial Segregation: The Low-Income Housing Tax Credit As A New Racially Restrictive Covenant
  6. Charlene Luke (Florida), Review of Calderón Gómez’s Whose Debt Is It Anyway?
  7. Karen C. Burke (Florida), How Abusive Was Tribune Media’s Disguised Sale?
  8. William G. Gale (Brookings), Presentation of Racial Aspects Of The Federal Income Tax At UCLA 
  9. Luís Calderón Gómez (Cardozo), Presentation of Taxation's Limits At Northwestern 1
  10. SSRN, The Top Five New Tax Papers

Faith: 

  1. Pepperdine, Third Annual Nootbaar Fellows Workshop And Conference: Charting The Future Of Church And State
  2. Mirror of Justice, Catholic Law Prof Blog Celebrates Its 20-Year Anniversary
  3. Allen Guelzo (Wall Street Journal Op-Ed), Abraham Lincoln’s Unchurched Faith
  4. Osvaldo Padilla (Christianity Today Op-Ed), Paul’s View On Death Changed Mine
  5. Anne Lamott (Washington Post Op-Ed), Age Makes The Miracles Easier To See

February 17, 2024 in About This Blog, Faith, Legal Education, Tax, Tax Daily, Weekly Top 10 TaxProf Blog Posts | Permalink

Former Penn President Shatters Record For Highest-Paid College President: $22,866,127

Chronicle  of Higher Education, 2021’s Top-Paid Private-College President Received a Record Payout:

The former president of the University of Pennsylvania was the highest-paid leader of a private college in 2021, according to The Chronicle’s annual analysis of executive compensation at private nonprofit institutions. It is the highest payout documented since 2008, when The Chronicle began collecting data on such compensation.

Private College President Salaries

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