TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, September 12, 2018

ABA Tax Section Releases 18th Annual Law Student Tax Challenge Problem

LSTCThe ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 18th Annual Law Student Tax Challenge:

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL .M. Division receive a free trip (including airfare and accommodations for two nights) to the Section of Taxation 2019 Midyear Meeting, January 17-19, 2019 in New Orleans, where each team will defend its submission before a panel of judges consisting of the country’s top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community. On average, more than 50 teams compete in the J.D. Division and more than 30 teams compete in the LL .M. Division.

IMPORTANT DATES

  • Submission Deadline: November 6, 2018
  • Notification of Semifinalists and Finalists: December 18, 2018
  • Semifinal and Final Oral Defense Rounds: January 18, 2019 in New Orleans

For past problems, results, and best written winners, see here.

https://taxprof.typepad.com/taxprof_blog/2018/09/aba-tax-section-releases-18th-annual-law-student-tax-challenge-problem.html

ABA Tax Section, Tax, Teaching | Permalink

Comments

I used to tell my students the most efficient way to research was to work backwards. Find the latest Tax Court case on your case, e.g., hobby losses, and do a deep dive into the opinion. You'll find somebody has already done the heavy lifting.

The next bit of advice was to not pay attention to who won. The key is understanding the Court's logic in making a decision.

Posted by: Dale Spradling | Sep 13, 2018 9:24:12 AM