2007 Tannenwald Writing Competition Results

Results in the 2007 Tannenwald Writing Competition, sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and the American College of Tax Counsel:

Fifty students representing law schools throughout the country participated. ...  In addition to the first, second and third-place cash prize winners, two additional papers were selected for special “Honorable Mention” recognition. The winning papers are:

First Prize ($3,500): James Bamberg (Florida):  A Different Point of Venue: The Plainer Meaning of Internal Revenue Code Section 7482(b).  Faculty Sponsor: Kristin Gutting.

Second Prize ($2,500):  David Kamin (NYU):  What’s a Progressive Tax Change? Unmasking Hidden Value of Distributional Debates.  Faculty Sponsor: Lily Batchelder.

Third Prize ($1,500):  Joshua R. Mourning (Washington University):  A Tax Policy Analysis of Congress’s Labyrinthine Stock Option Tax Scheme. Faculty Sponsor: Cheryl D. Block.

Honorable Mention:

• Lora Cicconi (UCLA):  Blaming § 162(m) for the Backdating Scandal: Legitimate Concerns or Scapegoating?  Faculty Sponsor: Steve Bank.
• Michelle Christenson (NYU):  Optimal Property Taxation: An Endowment Tax on Land Value.  Faculty Sponsor: Lily Batchelder.