UC-Irvine Hosts Symposium Today On Moore And The Future Of The Realization Doctrine

UC-Irvine hosts a symposium today on The Moore Case and the Future of the Realization Doctrine today (program): 

The Graduate Tax Program at the University of California, Irvine School of Law will host its sixth annual UCI Law|Taylor Nelson Amitrano LLP Tax Symposium on April 18, 2024. Sponsored by the Law Offices of Taylor Nelson Amitrano LLP, the theme of this year’s symposium is The Moore Case and the Future of the Realization Doctrine.

This virtual event will feature keynote speaker, David Kamin. Kamin’s scholarship focuses on tax and budget policy, and he served in the White House under President Biden and President Obama. 

Symposium organizers are soliciting questions for Kamin in advance of the keynote presentation. Only registrants to the event may submit questions. ... In addition to Kamin's keynote address, the symposium will feature presentations by leading tax practitioners, industry entrepreneurs, researchers and government officials.

9:00 - 9:15 AM: Welcome Remarks 

• Austen Parrish (Dean, UC-Irvine; Google Scholar) 
• Omri Marian (UC-Irvine; Google Scholar) 

9:15 - 10:30 AM: Panel #1 

• Clinton Wallace (South Carolina; Google Scholar), Moore, “Incomes,” and the Limits of Time
• Donald Tobin (Maryland; Google Scholar), The Taxing Question of Income
• Jonathan Grossberg (Thomson Reuters), Kerry Inger (Auburn; Google Scholar) & Carneil Wilson (Dentons Sirote, Birmingham, AL), Moore v. United States: Original Public Meaning and the Implications of Different Possible Outcomes
• Omri Marian (UC-Irvine; Google Scholar) (moderator) 

10:45 AM - 12:00 PM: Panel #2

• John Brooks (Fordham; Google Scholar) & David Gamage (Missouri-Columbia; Google Scholar), What Is Income Under the Constitution?
• Sloan G. Speck (Colorado; Google Scholar), The Realization Rule as a Legal Standard
• Calvin H. Johnson (Texas), Kill Pollock, the Snake that came into the Garden
• Joshua Blank (UC-Irvine; Google Scholar) (moderator) 

12:15 - 12:30 PM: Keynote Speaker 

• David Kamin (NYU) 

1:15 - 2:30 PM: Panel #3 

• Christine Kim (Cardozo; Google Scholar), A Comparative Study of Taxing Unrealized Gains
• Stephanie Hunter McMahon (Cincinnati), Moore Support For Tax Exceptionalism: Severability in Reconciliation
• Brian D. Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), Money Moves: Taxing the Wealthy at the State Level
• Vic Fleischer (UC-Irvine; Google Scholar) (moderator)

2:30 - 2:45 PM: Closing 

• A. Lavar Taylor (Taylor, Nelson Amitrano)