Saturday, May 29, 2004
Darryll Jones, Associate Dean and Associate Professor of Law at Pittsburgh, begins his web page with the following quote:
Neophytes, to whatever field of endeavor, invariably seek or receive advice from those who have come before. As a new attorney in the Army--an environment of waning machismo, fortunately--I was the surprised and fortunate recipient of this advice: 'To be a good attorney, one must become a Renaissance man.' It struck me years later what the advisor meant. One must stimulate and nurture a broad range of intellectual understanding; law and life are so much more than the application of rule to fact. The law is poetry and science, intuition and objectivity, and only men and women of the Renaissance mind can appreciate, practice and profess its artistic and scientific nuances. Indeed, legal education is the ultimate arts and science curriculum. I might add, in closing, that the study of taxation is the ultimate liberal arts and science course in that most exciting of arts and sciences curricula.
Professor Jones has proven himself to be a true tax Renaissance man in the past year, as he has pioneered two important projects that will have profound effects on the tax community for years to come.
With his colleagues Anthony Infanti and James Flannery, he started the Pittsburgh Tax Review, which recently published its inaugural issue. Tax Profs who have long bemoaned the dearth of specialized tax law reviews should embrace this new outlet for our work. The first issue is quite strong, with these major pieces:
• Richard Kovach,A Seldom Considered Aspect of Tax Fairness and Simplification: The Need for a Coherent Policy Perspective on the Many and Varied Dollar Limitations Contained in the Internal Revenue Code
• Ann Murphy, Campaign Signs and the Collection Plate--Never the Twain Shall Meet?
• Eric Lustig, Who We Are: An Empirical Study of the Tax Professoriate
If first issue is any indication, the Pittsburgh Tax Review is well on its way to accomplishing its mission:
The Mission of the Pittsburgh Tax Review is to provide a forum for the discussion and debate of current issues in the field of tax law. The Tax Review seeks top-rate scholarship from professors, practitioners, judges and other interested persons whose work contributes to the development, understanding and critical analysis of tax law. The Tax Review publishes notes, comments, reviews, essays, and articles concerned with Federal Income Tax, Federal Estate and Gift Tax, Corporate and Partnership Tax, International Tax, and related areas. By providing a forum in which these issues are presented, the Tax Review seeks to develop a greater understanding and appreciation of tax law.
The Pittsburgh Tax Review thus joins the Tax Law Review, Florida Tax Review, Virginia Tax Review, Tax Lawyer, and Houston Business & Tax Review as law review outlets for Tax Prof scholarship. (Editor's shameless plug: we are delighted that the Pittsburgh Tax Review has agreed to join these other tax law reviews in providing abstracts of forthcoming articles to be published in the Social Science Research Network's Tax Law & Policy e-journal.)
Professor Jones also published an important new casebook, The Tax Law of Charities and Other Exempt Organizations (West, 2003), with Steven Willis (Florida), David Brennen (Mercer) & Beverly Moran (Vanderbilt). The book is one of only three in this very important and growing area, and their novel multi-media approach is sure to attract professors and students. Here is a description of the book:
This law school text on charities and other exempt organizations uses a modular approach that allows instructors to tailor the presentation to their own style. Each chapter incorporates concise summaries of relevant law, cases, legislative materials, administrative rulings, questions, and planning activities. Part I explores the exempt purpose requirement, the exclusivity and commerciality doctrines and the procedural/organizational requirements for charities. Subjects include restrictions on charitable organizations, private foundations, non-charitable organizations, unrelated business income, modifications to
UBTI, controlled subsidiaries, unrelated debt financed income, and the taxation of member dues. It also reviews the charitable contribution deduction, foreign charities, and cross-border giving.
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May 29, 2004 in Tax Prof Spotlight | Permalink
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