Paul L. Caron
Dean




Thursday, February 15, 2024

George, Gulati & Yoon: The Gender Makeup Of Newsworthy Deal Teams

Tracey E. George (Vanderbilt; Google Scholar), Mitu Gulati (Virginia; Google Scholar) & Albert Yoon (Toronto; Google Scholar), The Power Five: The Making of Newsworthy Deal Teams

The number of law firm partners who identify as women has more than doubled since 1993. Will these gender parity advances regress as employers curb diversity efforts? To answer that question, we look at the organizational dynamics that affect women’s opportunities and outcomes through the lens of newsworthy deal teams. These teams, averaging five lawyers, are at the power center of law firms. Our analysis of over 10,000 deals and more than 50,000 attorneys for the period 2013-2023 reveal evidence that women’s gains may be sustainable without continued DEI interventions.

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February 15, 2024 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Wednesday, February 14, 2024

Sarin Presents The Coming Fiscal Cliff: A Blueprint For Tax Reform In 2025 Today At Northwestern

Natasha Sarin (Yale; Google Scholar) presents The Coming Fiscal Cliff: A Blueprint for Tax Reform in 2025 (with Kimberly Clausing (UCLA; Google Scholar)) at Northwestern today as part of its Advanced Topics in Taxation Colloquium hosted by Ari Glogower:

Natasha-sarinAt the end of 2025, almost all of the individual, estate, and pass-through provisions of the Tax Cuts and Jobs Act (TCJA) will expire. This looming expiration creates an important opportunity to improve tax policy along multiple dimensions at the same time that TCJA provisions are evaluated for possible extension. In this paper, we suggest four key principles to guide tax policy choices in 2025: first, reforms should raise revenue on net, improving fiscal sustainability; second, reforms should respond to persistent inequalities by increasing the progressivity of the tax code; third, reforms should work to reduce tax-based inefficiencies in the code, and finally, reforms should address global collective action problems such as climate change and tax competition. Using these principles as a guide, we then evaluate possible TCJA extensions and consider a menu of revenue-raising reforms that together have the potential to raise about $3.5 trillion over the coming decade, while improving the progressivity and efficiency of the tax system.

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February 14, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Generative AI Already Is Making An Impact On Legal Research And Writing

ABA Journal, Generative AI Already Is Making an Impact on Legal Research and Writing:

Open AI ChatGPTLawyers who expect generative artificial intelligence to significantly impact the practice of law see some of the greatest potential in legal research and writing.

In August, a LexisNexis Legal & Professional study of nearly 8,000 lawyers, law students and consumers in the United States and three other countries found 65% of these professionals believe generative AI tools could assist them in researching matters. Meanwhile, 56% believe the tools could help them draft documents.

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February 14, 2024 in Legal Ed News, Legal Ed Tech, Legal Education | Permalink

Clausing Presents Capital Taxation And Market Power Today At UC-Irvine

Kimberly Clausing (UCLA; Google Scholar) presents Capital Taxation and Market Power at UC-Irvine today as part of its Tax Policy Colloquium hosted by Natascha Fastabend:

Kim-clausingIn recent decades, market power has increased substantially, according to multiple measures that describe industry concentration, mark-ups, and business profitability. While market power can generate benefits, it also raises vexing policy concerns, including the potential for adverse effects on labor markets, income inequality, and the dynamism of market competition. The concept of market power also has implications for how we conceptualize capital income, making it important to distinguish between normal and above-normal returns to capital. The tax system taxes both types of returns to capital, but often imperfectly and incompletely. 

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February 14, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Spivey: U.S. News Likely Will Change Methodology In Forthcoming Law School Rankings

Mike Spivey is "pretty sure" U.S. News will change the methodology of the forthcoming law school rankings because they are easy to predict due to the use of publicly available ABA data for 75% of the rankings and the very sticky peer and lawyer/judge reputation surveys for the remaining 25%. Indeed, the projections by Mike and Derek Muller (Notre Dame) are remarkably similar. Here the Top 100 law schools:

2023-24 Rank School Muller Projected 2024-25 Rank Spivey Projected 2024-25 Rank Average Projected 2024-25 Rank Difference
1 Stanford 1 1 1 0
1 Yale 2 2 2 -1
3 Chicago 3 3 3 0
4 Penn 6 4 5 -1
5 Duke 6 7 6.5 -1.5
5 Harvard 4 4 4 1
5 NYU 11 10 10.5 -5.5
8 Columbia 9 8 8.5 -0.5
8 Virginia 4 4 4 4
10 Michigan 6 8 7 3
10 Northwestern 9 10 9.5 0.5
10 UC-Berkeley 11 10 10.5 -0.5
13 Cornell 18 16 17 -4
14 UCLA 13 13 13 1
15 Georgetown 14 14 14 1
16 Minnesota 19 18 18.5 -2.5
16 Texas 16 16 16 0
16 USC 22 22 22 -6
16 Vanderbilt 19 20 19.5 -3.5
20 Georgia 22 22 22 -2
20 Washington Univ. 14 14 14 6
22 BYU 39 38 38.5 -16.5
22 Florida 27 28 27.5 -5.5
22 North Carolina 16 18 17 5
22 Ohio State 32 34 33 -11
22 Wake Forest 24 25 24.5 -2.5
27 Boston University 24 22 23 4
27 Notre Dame 19 20 19.5 7.5
29 Boston College 28 28 28 1
29 Fordham 36 38 37 -8
29 Texas A&M 24 28 26 3
32 Arizona State 39 43 41 -9
32 George Mason 34 34 34 -2
32 Utah 28 25 26.5 5.5
35 Alabama 28 28 28 7
35 Emory 48 48 48 -13
35 George Washington 44 43 43.5 -8.5
35 Iowa 34 32 33 2
35 UC-Irvine 44 46 45 -10
40 Kansas 55 53 54 -14
40 Washington & Lee 32 34 33 7
40 Wisconsin 48 25 36.5 3.5
43 Illinois 46 34 40 3
43 Villanova 53 51 52 -9
45 Indiana-Maurer 36 38 37 8
45 Pepperdine 55 57 56 -11
45 SMU 39 41 40 5
45 William & Mary 28 32 30 15
49 Baylor 39 43 41 8
49 Univ. of Washington 48 48 48 1
51 Maryland 68 67 67.5 -16.5
51 Oklahoma 60 67 63.5 -12.5
51 Tennessee 48 53 50.5 0.5

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February 14, 2024 in Law School Rankings, Legal Ed Rankings, Legal Education | Permalink

Burke: How Abusive Was Tribune Media’s Disguised Sale?

Karen C. Burke (Florida), How Abusive Was Tribune Media’s Disguised Sale?, 182 Tax Notes Fed. 855 (Jan. 29, 2024):

In 2009 Tribune Media Co. deliberately structured the disposition of its controlling interest in the Chicago Cubs (the Cubs transaction) to fit within the debt-financed exception to the partnership disguised sale rules. The linchpin of the Cubs transaction was Tribune’s guarantee of the partnership’s senior debt. Had Tribune disposed of the Cubs assets in an outright sale, it would have recognized significant gain. In 2016 the government assessed a deficiency, claiming that Tribune’s guarantee should be disregarded because the likelihood of payment was too remote. In 2021 the Tax Court held that Tribune had entered into a bona fide guarantee and “the fact that having to fulfill the guarantee is remote is not sufficient to disregard it.”

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February 14, 2024 in Scholarship, Tax, Tax Analysts, Tax Daily, Tax Scholarship | Permalink

After Three Years As Colorado College President, L. Song Richardson Will Return To UC-Irvine Law School In June

Colorado College, Message from the President and Board of Trustees about College Leadership:

L. Song Richardson (2024)Dear CC Community,
I write today to share a decision I have made about my future with the college. Following careful contemplation and with the deepest respect for this extraordinary place and its future, I have decided to return to my role as a professor of law at the University of California, Irvine School of Law, and to launch an Institute focused on equity, opportunity, and leadership.

Words cannot express how difficult it is to choose to leave this beautiful and vital college community. My legal and academic career has focused on the pursuit of equity and fairness. As our national dialogue about these topics continues to intensify, I find myself increasingly torn between my desire to pursue that work as an academic with the freedom to fully engage in these debates, express my personal views, and challenge the status quo, and my responsibilities to CC as president. I have concluded that I must follow the moral obligation I feel to engage in these deeply challenging conversations as a law professor, scholar, and director of an Institute. I have informed Board Chair Jeff Keller and the Board of Trustees of my decision to step down effective June 30, 2024, and return to my faculty appointment at UC Irvine. I am grateful to the board for their understanding.

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February 14, 2024 in Legal Ed News, Legal Education | Permalink

Tuesday, February 13, 2024

Bruckner Presents The Small Business Tax Literacy Project: Keys To Unlocking Small Business Capital & Compliance Today At Georgetown

Caroline Bruckner (American-Kogod; Google Scholar) presents AI and the Modern Tax Agency: Adopting and Deploying AI to Improve Tax Administration (with Collin Coil (American-Kogod)) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli:

Caroline brucknerThe use of Artificial intelligence (AI) was  the biggest technology trend of 2023, prompting significant news coverage, business developments, and regulatory changes. Although AI tools have been adopted rapidly by millions of users, governments have been slower to develop AI capabilities.   More specifically, tax agencies have shown recent interest in using AI as part of their modernization plans, hoping that the technology will enhance the taxpayer experience and facilitate operations. However, deploying AI to improve tax administration comes alongside risks, including bias, unethical usage, lack of transparency, and potential breaches of taxpayer privacy.

To address challenges and opportunities for using AI to support efficient and effective tax administration, the IBM Center for the Business of Government and the American University Kogod Tax Policy Center (KTPC) recently convened a roundtable discussion that included tax agency leaders and experts from the U.S. and around the world.  Roundtable participants focused on opportunities and challenges of using AI in tax administration to improve taxpayer experience, streamline processes, and address tax compliance and enforcement. While discussing AI’s potential to facilitate tax agency functions and interactions with taxpayers, discussants also explored related ethical and governance questions.

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February 13, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Judge Sets September 30th Trial Date For Donna Adelson; Prosecutors: No Plea Deal

Tallahassee Democrat, Judge Sets Trial Date for Donna Adelson in 2014 Murder of Dan Markel:

Adelson (Donna Mug Shot 2)A trial date has been set for Donna Adelson, who’s accused of first-degree murder in the 2014 killing of her former son-in-law, Dan Markel.

On Monday, Leon Circuit Judge Stephen Everett set a start date of Sept. 30 for the high-profile murder trial. Jury selection will kick off that day, with opening arguments likely later in the week. ...

Everett set a status hearing on Donna Adelson’s trial for the week of July 22. She is represented by Dan Rashbaum, a Miami lawyer who defended her son at trial, and Tallahassee lawyer Alex Morris, both of whom attended Monday’s proceeding in person.

Court TV, Prosecutors: No Plea Deal for Donna Adelson

At a court hearing setting Donna Adelson‘s upcoming trial date, prosecutors told a judge that they had no plans to offer her any kind of plea agreement.

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February 13, 2024 in Legal Ed News, Legal Education | Permalink

Graetz: The Power to Destroy: How The Antitax Movement Hijacked America

Michael J. Graetz (Columbia), The Power to Destroy: How the Antitax Movement Hijacked America (Feb. 13, 2024 Princeton University Press):

Graetz 2The postwar United States enjoyed large, widely distributed economic rewards—and most Americans accepted that taxes were a reasonable price to pay for living in a society of shared prosperity. Then in 1978 California enacted Proposition 13, a property tax cap that Ronald Reagan hailed as a “second American Revolution,” setting off an antitax, antigovernment wave that has transformed American politics and economic policy. In The Power to Destroy, Michael Graetz tells the story of the antitax movement and how it holds America hostage—undermining the nation’s ability to meet basic needs and fix critical problems.

In 1819, Chief Justice John Marshall declared that the power to tax entails “the power to destroy.” But The Power to Destroy argues that tax opponents now wield this destructive power. Attacking the IRS, protecting tax loopholes, and pushing tax cuts from Reagan to Donald Trump, the antitax movement is threatening the nation’s social safety net, increasing inequality, ballooning the national debt, and sapping America’s financial strength. The book chronicles how the movement originated as a fringe enterprise promoted by zealous outsiders using false economic claims and thinly veiled racist rhetoric, and how—abetted by conservative media and Grover Norquist’s “taxpayer protection pledge”—it evolved into a mainstream political force.

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February 13, 2024 in Book Club, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

These Four Law School Graduates Had Their Student Loan Balances Forgiven Under The Expanded Public Service Loan Forgiveness Program

ABA Journal, These Public Service Loan Forgiveness Applicants Have Seen Their Student Debt Erased:

ABA JournalRenting apartments for years. Going without reliable transportation. Wanting to save for your child’s college education, but having to confront the reality that doing so was financially out of the question because your law school debt payment was more than a car note—or sometimes a mortgage bill.

Many public service attorneys, not unlike millions of Americans who attended college in pursuit of economic mobility, have been in that situation. They graduated and began paying down six-figure loans, but in some cases they were unable to pay daily expenses without going into forbearance. Often, they had an overwhelming feeling that massive student loan debt would travel through life with them.

But many of those attorneys got relief in the past year, thanks to recent changes to the federal government’s Public Service Loan Forgiveness program. ... President Joe Biden’s administration made some changes to the program on the heels of a pandemic-related federal student loan payment pause that ended in September 2023. The plan included temporary and permanent changes that extended PSLF to more borrowers. Here are some of their stories.

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February 13, 2024 in Legal Ed News, Legal Education | Permalink

Check-the-Box Regulations After Pillar Two

Carol Wang (Joint Committee on Taxation), Check-the-Box Regulations After Pillar Two, 112 Tax Notes Int'l 1501 (Dec. 11, 2023):

Tax-notes-internationalSince December 1996, domestic and foreign “eligible entities” have been able to elect their tax classification for U.S. federal income purposes. As a result, eligible entities may elect to be a corporation subject to entity-level tax, a partnership that is not subject to entity-level tax but rather flows through the tax to its owners, or an entity disregarded as separate from its owner (“DRE”). DRE’s that are owned by individuals are treated as sole proprietorships and DRE’s that are owned by corporations or partnerships are treated as a branch or division of that corporation or partnership. They are ignored for U.S. tax purposes and deemed to be the same taxable entity as their regarded owner.

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February 13, 2024 in Scholarship, Tax, Tax Analysts, Tax Daily, Tax Scholarship | Permalink

Calabresi: What Conservative Law Professors Have In Common With Donald Trump

Steven Calabresi (Northwestern), Donald Trump is the Victim of Selective Prosecution:

The U.S. Supreme Court has said that "A selective prosecution claim is not a defense on the merits to the criminal charge itself, but an independent assertion that the prosecutor has brought the charge for reasons forbidden by the Constitution." United States v. Armstrong, 517 U.S. 456 (1996). The defendant must prove that "the *** prosecution policy 'had a discriminatory effect and that it was motivated by a discriminatory purpose.'" Tyler v. Boles, 368 U.S. 448 (1962).

Among the discriminatory purposes, which are barred by the selective prosecution doctrine are discrimination involving the Equal Protection Clause and on the basis of race, religion, sex, gender, or political alignment. I think Donald Trump is absolutely right on the merits in the four criminal cases which have been brought against him and in the New York State civil fraud case. But, I also think that all five of these legal actions against Trump are nothing less than a political witch hunt that is motivated by political ambition in the two cases brought respectively by New York State Attorney General Letitia James and by District Attorney Alvin Bragg. Trump's First Amendment rights are being stripped away by discriminatory legal actions brought against him because of his political views in flagrant violation of the First Amendment and the Equal Protection Clause. ...

In my 34 years as a law professor, I have repeatedly seen the rules in legal academia bent dramatically to favor liberals over conservatives. I thus identify with what Trump is going through in terms of selective prosecution.

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February 13, 2024 in Legal Ed News, Legal Education | Permalink

Monday, February 12, 2024

Luke Reviews Calderón Gómez’s Whose Debt Is It Anyway?

Charlene Luke (Florida; Google Scholar), The Taxing Power of Co-Obligated Debt (JOTWELL) (reviewing Luís Calderón Gómez (Cardozo; Google Scholar), Whose Debt Is It Anyway?, 76 Tax L. Rev. 159 (2022):

Jotwell Tax (2023)Luís Calderón Gómez asks the question, “Whose Debt Is It Anyway?,” to frame his analysis of a situation that, while common, remains understudied and undertheorized: the tax treatment of debt co-obligors.

Calderón Gómez’s initial contribution is to demonstrate that there is, in fact, a problem. Co-obligated debt offered by corporate issuers alone is “in the hundreds of billions” of dollars under a “conservative estimate” based on SEC documentation. Yet, tax law generally assumes a conceptual paradigm “where one creditor lends money to one borrower.” Calderón Gómez begins the article by illustrating the inconsistent and incoherent tax treatment that results when a loan arrangement departs from this paradigm.

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February 12, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Legal Ed News Roundup

Awarding Racial Segregation: The Low-Income Housing Tax Credit As A New Racially Restrictive Covenant

Jessica Xu (J.D. 2022, UCLA; King & Spalding, Los Angeles), Comment, Awarding Racial Segregation: The Low-Income Housing Tax Credit as a New Racially Restrictive Covenant, 70 UCLA L. Rev. 596 (2023): 

Ucla law reviewThe United States has a history of racial segregation in its facilitation of federal housing programs. One such program, the Low-Income Housing Tax Credit (LIHTC), was intended to respond to the need for affordable housing since its establishment in 1986. Through the LIHTC program, the federal government grants tax credits to investors and developers who rent to low-income tenants. In recent years, the federal government has become increasingly reliant on the program as the most prevalent form of affordable public housing.  

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February 12, 2024 in Legal Ed Scholarship, Legal Education, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Two-Thirds Through Fall 2024 Law School Admissions Season: Applicants Are Up +4.3%, With Smallest Increase In White Males

We are now 67% of the way through Fall 2024 law school admissions season. The number of law school applicants reported by LSAC is up 4.2% compared to last year at this time:

LSAC 1-5

90 of the 196 law schools are experiencing a decrease in applications. Applications are down -10% or more at 45 law schools:

LSAC 2-5

Applicants are up the most in Other (+16.9%), Mountain West (+12.0%), and Far West (+4.5%); and are down only in the Midwest (-0.8%): 

LSAC 3-5

Applicants' LSAT scores are down -2.3% in the 170-180 band, up +3.4% in the 160-169 band, up + 3.9% in the 150-159 band, and up 3.9% in the 120-149 band:

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February 12, 2024 in Legal Ed News, Legal Education | Permalink

The Only Higher Ed Employee To Give $1,000 Or More To Trump's 2024 Campaign: A Tax Professor

The Center Square, Of All The Professors in the Country, One Guy in South Dakota Stood Up for Trump:

EischenErich Eischen is unique.

According to Federal Election Commission data, he is the only person who lists his employer as a college or university in the United States who made a contribution of $1,000 or more to Donald Trump's presidential campaign so far in the 2024 election cycle.

Such donors are a dime a dozen for President Joe Biden. There are 289, in fact, according to the FEC, Biden has more higher ed support at the University of California alone, than Trump has in the whole country. And Biden's support comes from schools that will tell you they are the most prestigious—Cornell, Stanford, Johns Hopkins, Harvard, Yale, Penn, NYU, Georgetown and on and on.

Where does Trump's single big dollar contribution come from? A Dakota State University tax and accounting instructor. According to the school's website, he teaches introductory tax and accounting classes as well as more advanced courses. ...

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February 12, 2024 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News | Permalink

Vermont Law Professor Dies After Suffering Medical Event While Teaching Class

White River Valley Herald, Vermont Law and Graduate School Professor Remembered Fondly

Jones Vermont 3A professor at Vermont Law and Graduate School in South Royalton is being remembered for his dedication to his work in the energy and environment fields as well as to his students.

Kevin Jones, who joined VLGS in 2010 and was the director of the Institute for Energy and the Environment at the college, suffered a medical event while teaching a class and died.

Rod Smolla (President, Vermont), Honoring Dr. Kevin B. Jones:

With deep sadness, I share the tragic news that Dr. Kevin B. Jones, beloved professor and director of the Institute for Energy and the Environment, passed away unexpectedly earlier this week.

Seeking solutions to Vermont's, America's, and the world's energy and environmental policy challenges was the focus of Kevin's career. Before joining VLGS in 2010, he was at the center of the electric power industry transformation in the Northeast as the director of power market policy for the Long Island Power Authority and as the director of energy policy for the City of New York.

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February 12, 2024 in Legal Ed News, Legal Education, Obituaries | Permalink

TaxProf Blog Weekend Roundup

Sunday, February 11, 2024

Third Annual Nootbaar Fellows Workshop And Conference: Charting The Future Of Church And State

Pepperdine Caruso Law School's Nootbaar Institute For Law, Religion, and Ethics held a series of wonderful events this week:

Francisco-verrilliWednesday: Religious Liberty Salon: Celebrating the Hugh and Hazel Darling Foundation Religious Liberty Clinic

  • Noel Francisco (Jones Day, Washington, D.C.; 47th Solicitor General of the United States 
  • Eric Rassbach (Vice President & Senior Counsel, Becket Fund for Religious Liberty)
  • Megan Lacy Owen (Jones Day, Washington, D.C.)

Thursday:  Third Annual Nootbaar Fellows Workshop

Thursday: Open Conversation With Solicitor Generals of the United States Under Presidents Obama and Trump:

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February 11, 2024 in Conferences, Faith, Legal Education, Pepperdine Legal Ed, Scholarship | Permalink

WSJ: Abraham Lincoln’s Unchurched Faith

Wall Street Journal Op-Ed:  Abraham Lincoln’s Unchurched Faith, by Allen C. Guelzo (Princeton; Author, Our Ancient Faith: Lincoln, Democracy, and the American Experiment (2024)):

Lincoln 3The First Presbyterian Church in Springfield, Ill., opened in 1876, but its most famous congregant never crossed the church’s threshold. Abraham Lincoln’s relationship with First Presbyterian dates to an earlier location, across town, and it was by no means an easy connection. ...

John G. Bergen, a Presbyterian missionary, arrived in 1828 and two years later had built his first church.

Bergen led the congregation until 1848, when it had grown to some 500 members. By then it had also suffered its first division. Presbyterians are the heirs of the 16th-century Protestant reformer John Calvin, who organized churches around the leadership of presbyters, or elders. The most prominent feature of Calvinist Presbyterians is their belief in God’s providential control of all human affairs and, concomitantly, the “predestination” of saints to salvation. They were also known for their resistance to royal authority in England. John Witherspoon, the only active clergyman to sign the Declaration of Independence, was Presbyterian. ...

Lincoln moved to Springfield in 1837. He admitted he’d “never been to church” there and “probably shall not be soon.” He had been raised in a devout Baptist family and even imbibed a strong dose of Calvinist teaching on predestination, but rebelled nevertheless. By the time he arrived to town, Lincoln had a reputation as an “infidel” and “was skeptical as to the great truths of the Christian religion.” Even after he married Mary Todd—a niece of one of First Presbyterian’s founders—neither he nor she made any motion to join a Springfield church.

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February 11, 2024 in Book Club, Faith, Legal Education | Permalink

Catholic Law Prof Blog Mirror Of Justice Celebrates Its 20-Year Anniversary

Mirror of Justice, a Catholic legal thought blog run by Rick Garnett (Notre Dame) and 21 (!) co-editors, celebrated its 20-year anniversary earlier this month. From the inaugural post:

Mirror of JusticeWelcome to Mirror of Justice, a group blog created by a group of Catholic law professors interested in discovering how our Catholic perspective can inform our understanding of the law. Indeed, we ask whether the great wealth of the Catholic intellectual and moral tradition offers a basis for creating a distinctive Catholic legal theory- one distinct from both secular and other religious legal theories. Can Catholic moral theology, Catholic Social Thought and the Catholic natural law tradition offer insights that are both critical and constructive, and which can contribute to the dialogue within both the legal academy and the broader polity? In particular, we ask whether the profoundly counter-cultural elements in Catholicism offer a basis for rethinking the nature of law in our society. The phrase "Mirror of Justice" is one of the traditional appellations of Our Lady, and thus a fitting inspiration for this effort.

A few things about this blog and us:

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February 11, 2024 in Faith, Legal Ed News, Legal Education | Permalink

WSJ: You Don’t Have To Be A Jerk To Succeed In Law And Life

Following up on my previous post, A No-Jerks Rule Can Make Your Business (And Law School) Thrive:  Wall Street Journal Saturday Essay, You Don’t Have to Be a Jerk to Succeed, by Yascha Mounk (Johns Hopkins; Google Scholar; Author, The Identity Trap: A Story of Ideas and Power in Our Time (2023)):

The JerkThe message sent by popular culture is clear: If you want to get ahead, you’d better be a jerk.

Take one of the most celebrated shows of the moment: “Succession,” which just won the Emmy for best television drama for the third year in a row. In the series, everyone is a jerk to everyone else all of the time. ...

Everyone who has ever worked in an office knows the type: The go-getter who is desperate to rise through the ranks and is perfectly willing to act like a complete jerk to do so. He—and, yes, it usually is a he—constantly talks up his own accomplishments. He belittles his colleagues. Perhaps he even refuses certain tasks that are assigned to him because he considers them to be below his true level of talent or seniority or qualification.

The office jerk’s core assumption—whether conscious or unconscious—is very simple: A lot of powerful people are jerks. I want to be powerful. So I should act like a jerk. But is the assumption that being a jerk will make you successful actually true? ...

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February 11, 2024 in Book Club, 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)[640 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. [319 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [223 Downloads]  Breaking the Double Tax Paradigm, by Jeroen Lammers (Copenhagen; Google Scholar) & Tarcísio Diniz Magalhães (Antwerp; Google Scholar)
  4. [214 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [168 Downloads]  The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back, by Ruth Mason (Virginia; Google Scholar)

February 11, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Saturday, February 10, 2024

This Week's Ten Most Popular TaxProf Blog Posts

Top 10 Taxprof Blog Posts - LinkedinLegal Education: 

  1. Paul Caron (Dean, Pepperdine), Fellowships For Aspiring Law Professors (2024-25 Edition)
  2. ABA Journal, ABA Gives Final Approval To Law School Free Speech Accreditation Standard 
  3. ABA Journal, ABA Approves Several Accreditation Standards Changes 
  4. Columbia Spectator & Washington Free Beacon, Columbia Law Student Senate Denies Approval Of Students Against Antisemitism Group; Yale Law Students Protest IDF Soldier On Campus 
  5. Tallahassee Democrat, FAMU Law School Dean Resigns As Bar Exam Pass Rates Keep Falling 
  6. ABA Journal, Law Prof Presses Male Sex-Bias Allegations In New Suit After Federal Judge Tosses His Title IX Claim 
  7. Reuters, Next-Gen Bar Exam Ditches Problem-Plagued ExamSoft Platform 
  8. San Francisco Chronicle, Judge Tosses $1.7 Billion Lawsuit Challenging Removal Of Hastings’ Name From S.F. Law School
  9. Eric Martínez (Graduate Student, MIT) & Kevin Tobia (Georgetown), What Law Professors Believe About Law And The Legal Academy 
  10. Law.com, 69% Of America's 'Best Lawyers' Question The Competency Of Any Lawyer Who Has Difficulty Passing The Bar Exam  

Tax: 

  1. Bloomberg, Harvard Faces New Threat Of State Tax On Its $51 Billion Endowment 
  2. Andrew Mitchel, 2023 Tax Court Statistics 
  3. SSRN, The Top Five New Tax Papers 
  4. Young Ran (Christine) Kim (Cardozo), Review Of Delmotte's Predistribution Against Rent-Seeking — The Benefit Principle’s Alternative To Redistributive Taxation 
  5. Steven Chung (Tax Attorney, Los Angeles), Apple Vision Pro Drops Today. Can You Deduct It? 
  6. Daniel Schaffa (Richmond), Presentation on Two Papers On Tax Complexity At Indiana 
  7. David Schizer (Columbia), Presentation of Wealth Taxes Under The Constitution: An Originalist Analysis At Georgetown 
  8. New York Times, There’s A Tax Season Villain, And It’s Not The IRS 
  9. Conor Clarke (Washington University), The Overlooked Excise Power In Moore 
  10. Edward Fox (Michigan) & Zachary Liscow (Yale), No More Tax-Free Lunch for Billionaires — Closing The Borrowing Loophole 

Faith: 

  1. Russell Moore (Christianity Today Op-Ed), There’s Never Been A Better Time To Be An Evangelical Christian 
  2. Osvaldo Padilla (Christianity Today Op-Ed), Paul’s View On Death Changed Mine 
  3. Anne Lamott (Washington Post Op-Ed), Age Makes The Miracles Easier To See 
  4. D.G. Hart (Hillsdale College), Rethinking The ‘Danger’ Of Public Christianity 
  5. Wall Street Journal Weekend Interview, Lessons In Leadership From The Hebrew Bible 

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

White Student's Discrimination Case Against Howard Law School Survives

Reuters, White Student's Discrimination Case Against Howard Law School Survives:

Howard Logo (2022)A white law student who was expelled from Howard University School of Law — a historically Black institution — may pursue his discrimination lawsuit against the school, albeit on narrow grounds, a federal judge ruled on Tuesday.

Judge Trevor McFadden of the U.S. District Court for the District of Columbia dismissed the bulk of plaintiff Michael Newman’s claims against Howard Law and various administrators but allowed limited claims of defamation, breach of contract and race discrimination related to his scholarship to move forward.

Newman, who is representing himself, sued the law school in January 2023, alleging that he was subjected to racist abuse and wrongfully expelled from the school in 2022 after clashing repeatedly with classmates and administrators — often over his comments they deemed inflammatory or offensive.

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February 10, 2024 in Legal Ed News, Legal Education | Permalink

Tax Panel At Today's ClassCrits XIV Conference At Southwestern

Tax panel at today's ClassCrits XIV Conference at Southwestern on Demanding Justice in the Face of Retrenchment: Finding Common Ground and Building Coalition Across Borders (program): 

Demanding Justice in the Face of Retrenchment GraphicTax Law and Policy and Its Implications

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February 10, 2024 in Conferences, Legal Ed Conferences, Legal Ed News, Legal Education, Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

Friday, February 9, 2024

Weekly SSRN Tax Article Review And Roundup: Roberts Reviews New Articles On Moore v. United States By Avi-Yonah & Clarke

This week, Tracey M. Roberts (Cumberland; Google Scholar) reviews new works by Conor Clarke (Washington University; Google Scholar), Moore: The Overlooked Excise Power, 181 Tax Notes Fed. 1759 (Dec. 4, 2023) and Reuven Avi-Yonah (Michigan; Google Scholar), Effects from Moore: Does the Corporate Tax Require Realization, 182 Tax Notes Fed. 661 (Jan. 22, 2024).

Roberts (2020)

A tax case on an obscure provision in the Tax Cuts and Jobs Act has captured the attention not only of tax specialists, but the broader public. Rightly so. If decided in favor of the Moores, it could be the most consequential decision since Citizens United v. Federal Election Commission, which held that the freedom of speech clause of the First Amendment prohibits the government from restricting corporate expenditures for political campaigns. In Moore v. United States, the Moores take issue with the Mandatory Repatriation Tax (or “MRT”) set forth in I.R.C. section 965. The MRT is a one-time tax levied on the undistributed earnings and profits of specified foreign corporations dating from 1986, when Congress enacted provisions that shielded those earnings from taxation. Following Congress’s repeal of those provisions and the addition of the MRT under the Tax Cuts and Jobs Act, the MRT would tax that income, at a lower rate, to the shareholders whose holdings exceed a 10 percent threshold. 

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February 9, 2024 in Scholarship, Tax, Tax Daily, Tracey Roberts, Weekly SSRN Roundup, Weekly Tax Roundup | Permalink

Weekly Legal Education Roundup

Tax Policy In The Biden Administration

Next Week’s Tax Workshops

Tax Workshops (Big)Tuesday, February 13: Caroline Bruckner (American-Kogod; Google Scholar) will present AI and the Modern Tax Agency: Adopting and Deploying AI to Improve Tax Administration (with Collin Coil (American-Kogod)) 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 14: Natasha Sarin (Yale; Google Scholar) will present The Coming Fiscal Cliff: A Blueprint for Tax Reform in 2025 (with Kimberly Clausing (UCLA; Google Scholar)) as part of the Northwestern Advanced Topics in Taxation Colloquium. If you would like to attend, please contact Ari Glogower.

Wednesday, February 14: Kimberly Clausing (UCLA; Google Scholar) will present Capital Taxation and Market Power as part of the UC-Irvine Tax Policy Colloquium. If you would like to attend, please contact Natascha Fastabend

Thursday, February 15: Richard L. Schmalbeck (Duke) will present Substance Over Form In Transfer Tax Adjudication, 55 Loy. L.A. L. Rev. 609 (2022) (with Jay Soled (Rutgers; Google Scholar)) as part of the Duke Tax Policy Seminar. If you would like to attend, please contact Larry Zelenak

Thursday, February 15: William G. Gale (Brookings Institute; Google Scholar) will present Racial Aspects of the Federal Income Tax (with Oliver Hall (Brookings Institute) & John Sabelhaus (Brookings Institute, Michigan; Google Scholar)) 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, February 16: Young Ran (Christine) Kim (Cardozo; Google Scholar) will present Taxing the Metaverse,112 Geo. L.J. ___ (2024) as part of the Indiana Tax Policy Colloquium. If you would like to attend, please contact Leandra Lederman

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February 9, 2024 in Colloquia, Legal Education, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Yale And Stanford Law Schools Move 2L Virtual Job Interviews To June

Law.com, Yale and Stanford Law Schools Move Virtual Interviews to June:

Yale StanfordYale and Stanford Law Schools have moved up virtual recruiting to June this year, ahead of the formal on-campus interviews (OCI) that are held in late summer, to better align the hiring timeline.

SLS announced in late January that this year’s 2L Virtual OCI program will take place June 27-28 and July 1-2, according to the school’s announcement. The school says the decision was made following discussions with stakeholders, partners and students.

One reason the school provided is that the amount of hiring firms were doing in late June through mid-July was increasingly more significant, and that in anticipation of even more early recruiting in 2024, there were no guarantees that they would still have spots available by late July/early August.

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February 9, 2024 in Legal Ed News, Legal Education | Permalink

NY Times: There’s A Tax Season Villain, And It’s Not The IRS

New York Times, There’s A Tax Season Villain, and It’s Not the I.R.S.:

It’s the most miserable time of the year: tax season.

Americans are about to spend millions of hours and billions of dollars filing their federal income taxes, and they are pretty sure they know who is responsible for their pain: The misanthropes at the Internal Revenue Service.

But we’re here to convince you that the I.R.S. is not the problem.

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February 9, 2024 in IRS News, Tax, Tax Daily, Tax News | Permalink

Thursday, February 8, 2024

Goldin Presents Measuring And Mitigating Racial Disparities In Tax Audits Today At Duke

Jacob Goldin (Chicago; Google Scholar) presents Measuring and Mitigating Racial Disparities in Tax Audits (with Hadi Elzayn (Stanford; Google Scholar), Evelyn Smith (Michigan), Thomas Hertz (U.S. Treasury), Arun Ramesh (Chicago), Robin Fisher (U.S. Treasury) & Daniel E. Ho (Stanford)) at Duke today as part of its Tax Policy Seminar hosted by Larry Zelenak:

Jacob goldinGovernment agencies around the world use data-driven algorithms to allocate enforcement resources. Even when such algorithms are formally neutral with respect to protected characteristics like race, there is widespread concern that they can disproportionately burden vulnerable groups. We study differences in Internal Revenue Service (IRS) audit rates between Black and non-Black taxpayers. Because neither we nor the IRS observe taxpayer race, we propose and employ a novel partial identification strategy to estimate these differences. Despite race-blind audit selection, we find that Black taxpayers are audited at 2.9 to 4.7 times the rate of non-Black taxpayers. The main source of the disparity is differing audit rates by race among taxpayers claiming the Earned Income Tax Credit (EITC). Using counterfactual audit selection models for EITC claimants, we find that maximizing the detection of underreported taxes would not lead to Black taxpayers being audited at higher rates.

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February 8, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

What Law Professors Believe About Law And The Legal Academy

Eric Martínez (Graduate Student, MIT) & Kevin Tobia (Georgetown; Google Scholar), What Do Law Professors Believe about Law and the Legal Academy? An Empirical Inquiry, 112 Geo. L.J. 111 (2023): 

Legal scholarship is replete with debates about competing legal theories: textualism or purposivism; formalism or realism; natural law or positivism; prison reform or abolition; universal or culturally specific human rights? Despite voluminous literature about these debates, great uncertainty remains about which views experts endorse. This Article presents the first dataset of American law professors’ views about legal theory. A study of over six hundred law professors reveals expert consensus and dissensus about dozens of longstanding debates.

Law professors also debate questions about the legal academy. These include descriptive questions: Which subjects (for example, constitutional law) and methods (for example, law and economics) are most central within the legal academy today? They also include prescriptive ones: Should the legal academy prioritize different areas or methods (for example, critical race theory)? There is great interest in these questions but uncertainty about which views experts endorse.

Figure 3

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February 8, 2024 in Legal Ed Scholarship, Legal Education, Scholarship | Permalink

Zhang Presents Fiscal Citizenship And Taxpayer Privacy Today At UCLA

Alex Zhang (Emory; Google Scholar) presents Fiscal Citizenship and Taxpayer Privacy at UCLA today as part of its Colloquium on Tax Policy and Public Finance hosted by Kirk Stark and Jason Oh:

Alex zhangInequality has reached record levels, and the public shares a common belief that the ultra-rich—while accumulating enormous capital—have not borne their fair share of tax burdens.  In response, commentators have called for transparency in the tax records of the wealthy and the powerful.  The most dramatic illustration was Trump’s tax returns.   The bitter fight ended with the House Ways and Means Committee obtaining those returns—under the quiet blessing of the Supreme Court—and releasing them to the public.  Less dramatic, but far more consequential, was the leak of ultra-wealthy taxpayers’ records to ProPublica in 2021.  Those records revealed that the richest Americans exploited loopholes and tax doctrine to reduce, often to zero, their income-tax liability.  The leak prompted lawsuits and congressional investigations over what some see as a major breach of the statutory guarantee of tax privacy. 

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February 8, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Judge Tosses $1.7 Billion Lawsuit Challenging Removal Of Hastings’ Name From S.F. Law School

San Francisco Chronicle, Judge Tosses Potential $1.7B Lawsuit Challenging Removal of Hastings’ Name From S.F. Law School:

UC Law SF (2024)A judge found that an 1878 California law saying the state’s law school in San Francisco “shall forever be known” as Hastings College of the Law was not a binding contract, but simply an ordinary statute that future lawmakers were free to amend or repeal.

That means the state did not violate a binding promise to Serranus Hastings by changing the school’s name last year to the University of California College of the Law, San Francisco, Superior Court Judge Richard Ulmer said Tuesday. The change was based on evidence that Hastings had ordered troops to slaughter thousands of Native Americans in the 1860s. The suit by Hastings’ descendants sought $1.7 billion in damages and interest.

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February 8, 2024 in Legal Ed News, Legal Education | Permalink

UC-San Francisco Hosts 2024 Northern California Tax Roundtable


UC-San Francisco hosts the 2024 Northern California Tax Roundtable today with these papers and commentary:

UC Law SF (2024)Brian Galle (Georgetown; Google Scholar), Though Money Moves: Taxing the Wealthy at the State Level (with David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar))
Commentator: Shayak Sarkar (UC-Davis; Google Scholar)

Darien Shanske (UC-Davis: Google Scholar), Help Wanted: Achieving Better Formulas for Apportioning Income, Residence and Intangibles

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February 8, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily | Permalink

Law Prof Presses Male Sex-Bias Allegations In New Suit After Federal Judge Tosses His Title IX Claim

Following up on my previous post, District Court Rejects White Male Law Prof's Gender Bias Suit Against University Of Denver:  ABA Journal, Law Prof Presses Male Sex-Bias Allegations in New Suit After Federal Judge Tosses His Title IX Claim:

SchottA professor at the University of Denver Sturm College of Law has filed a new lawsuit against the school stemming from a former associate dean’s alleged comments in 2016 that she didn’t want to see white men teaching anymore in the trial advocacy program that he headed.

Law professor David Schott alleges in his Feb. 2 suit that he notified the law school dean of the alleged comments by Viva Moffat, the associate dean of academic affairs. In the years that followed, he was subjected to a “steady barrage of adverse actions and false statements,” the suit contends.

The adverse actions culminated with the law school’s failure to renew Schott’s seven-year contract, which should have taken effect in the 2020-2021 school year. As a result, the suit says, Schott was relegated “to the status of an at-will employee and [deprived] of the procedural protections to which he would be entitled as a member of DU’s long-term contract faculty.”

Schott alleges breach of contract, defamation, gross negligence, violations of Colorado wage law and sex-based wage discrimination under the Equal Pay for Equal Work Act.

Schott filed the suit in state court in Denver less than a month after a federal judge tossed his prior suit alleging that his teaching contract was not renewed because he is a man.

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February 8, 2024 in Legal Ed News, Legal Education | Permalink

Wednesday, February 7, 2024

Gómez Presents Taxation's Limits Today At Northwestern

Luís Calderón Gómez (Cardozo; Google Scholar) presents Taxation's Limits at Northwestern today as part of its Advanced Topics in Taxation Colloquium hosted by Ari Glogower:

Luis-GomezCountless pages have been devoted to the question of why should everyone pay tax, yet its obverse has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity—from parents providing childcare services for their family, to consular activities and charities operating animal shelters—seemingly without a convincing explanation. Perhaps as a result of the dizzying diversity of activities that have been exempted from tax, scholars and policymakers have eluded comprehensively or coherently justifying our exemption regimes.

This Article develops a novel normative theory that rationalizes and justifies our current tax exemption regime. Rather than conceiving exemptions as subsidies or individual deviations from a normative base explainable by ordinary politics, the Article argues that exemptions are best understood as mapping the “limits” of tax. 

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February 7, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

FAMU Law Dean, Who Resigned Suddenly, Calls University's Behavior 'Abusive'

Following up on Monday's post, FAMU Law School Dean Resigns As Bar Exam Pass Rates Keep Falling:  Law.com, FAMU Law Dean, Who Resigned Suddenly, Calls School's Behavior 'Abusive':

KellerDeidré A. Keller, who suddenly resigned from her deanship at Florida A&M University College of Law on Jan. 31, said the vision for the law school no longer resonated with her vision for sustained success and that “steadily escalating unreasonable demands” made doing her work “impossible.”

“At this juncture, it is clear that the University’s vision for the College of Law no longer resonates with my vision for sustained success at the College,” Keller wrote in her resignation letter she emailed to Allyson Leggett Watson, provost and vice president of Academic Affairs, which the Tallahassee Democrat released on Tuesday. “My efforts to strengthen the College’s student body, its relationship with the bar, bench, surrounding community, its alumni and the University have recently been met with behavior on the part of the University that can only be properly characterized as abusive.”

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February 7, 2024 in Legal Ed News, Legal Education | Permalink

Edwards Presents Private Merger Negotiation Responses To Ongoing Tax Legislation Today At Toronto

Alexander Edwards (Toronto; Google Scholar) presents Private Merger Negotiation Responses to Ongoing Tax Legislation (with Shane Heitzman (USC; Google Scholar), Sandy Klasa (Arizona) & Maximilian Todtenhaupt (Norwegian School of Economics)) at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series hosted by Ben Alarie:

Alexander edwardsTarget valuation is the cornerstone of merger negotiations and hinges on expectations of future after-tax cash flows. But how do buyers and sellers adapt to expectation and incentive differences with respect to tax policies under development? Focusing on major corporate tax reform legislation in 2017 (i.e., TCJA) and using hand-collected data on private merger negotiations, we examine the contemporaneous impact of tax policy developments on those negotiations. For deals negotiated during tax legislation, the deal premium increases in the target’s expected gain from tax reform. Bidders and targets meet soon after key legislation events, especially when the target’s expected gain from reform is high. 

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February 7, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

Fellowships For Aspiring Law Professors (2024-25 Edition)

For practitioners and others contemplating joining the law professor ranks, many law schools offer wonderful opportunities to transition into the legal academy with one- or two-year fellowships which allow you to enter the AALS Faculty Recruitment Conference (the "meat market") with published scholarship (and in most cases teaching experience) under your belt. Below is an updated list of the law schools with fellowship and VAP programs. Please contact me with any corrections or additions.

General Programs:

  Program Name
Boston College Drinan Scholars Program
BYU Visiting Fellowship Program
Cardozo Harold A. Stevens Visiting Assistant Professor of Law
Chicago Earl B. Dickerson Fellowship
Chicago Harry A. Bigelow Teaching Fellowships
Chicago-Kent Visiting Assistant Professor Program
Columbia Academic Fellows Program
Connecticut Visiting Scholars Program
Cornell Visiting Assistant Professorships
Drexel Visiting Assistant Professor
Duke Visiting Assistant Professor Program
Federalist Society Faculty Division Olin-Searle-Smith-Darling Research Fellowship in Law (Full-Time)
Federalist Society Faculty Division Clinical Fellowship in Law (Full-Times)
Federalist Society Faculty Division Research Fellowship (Part-Time)
Georgetown Georgetown Law Research Fellowship
Harvard Climenko Fellowship
Harvard Rappaport Fellowship
Illinois Illinois Academic Fellowship Program
Indiana-McKinney Future Faculty Visiting Assistant Fellowship
Iowa Iowa Law Faculty Fellowship
Kansas Visiting Associate Professor
Loyola-New Orleans Westerfield Fellows Program
Maryland Murray Fellows
Michigan Michigan Faculty Fellows Program (VAP)
Michigan Michigan Society of Fellows Program
Mississippi Visiting Assistant Professor
Northwestern Marti Family Fellowship Visiting Assistant Professor
NYU Acting Assistant Professors
NYU Furman Academic Fellowship Program
Pennsylvania The George Sharswood Fellowship
Penn State - Univ. Park Visiting Assistant Professor
Pepperdine Ken Starr Faculty Fellowship
Stetson  Bruce R. Jacob Visiting Assistant Professor
Tulane Forrester Fellowships
UC-Hastings Visiting Foreign Scholars Program
Washington Visiting Scholars Program
Wisconsin The Hastie Fellowship Program

Subject Specific Programs:

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February 7, 2024 in Fellowships & VAPs, Legal Education, Tax, Tax Daily, Tax Prof Jobs | Permalink

Clarke: The Overlooked Excise Power In Moore

Conor Clarke (Washington University; Google Scholar), Moore: The Overlooked Excise Power, 181 Tax Notes Fed. 1759 (Dec. 4, 2023):

Tax-notes-federalMoore v. United States, a constitutional challenge to the mandatory repatriation tax in the Tax Cuts and Jobs Act, has been litigated almost entirely as a case about the scope of the Sixteenth Amendment. I present an alternative theory: The repatriation tax doesn’t need to flow from the Sixteenth Amendment power to tax “incomes,” because it flows from Congress’s Article I power to lay and collect “excises.” The Supreme Court has long upheld Congress’s power to tax business earnings and activities as a valid exercise of the excise power, and the mandatory repatriation tax fits within that framework. 

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February 7, 2024 in Scholarship, Tax, Tax Analysts, Tax Daily, Tax Scholarship | Permalink

Columbia Law Student Senate Denies Approval Of Students Against Antisemitism Group; Yale Law Students Protest IDF Soldier On Campus

Columbia Spectator, Law School Student Senate Denies Approval of Law Students Against Antisemitism Group:

The Law School Student Senate voted to deny official recognition of the proposed Law Students Against Antisemitism group on Jan. 23 in an anonymous vote of approximately 33 senators. Law School students proposed the group to “raise awareness and educate about both historical and contemporary antisemitism,” according to its constitution.

“It is rare that a club doesn’t gain approval, and I am disappointed by the signal that this sends to many in our Jewish community,” Student Senate President Justin Onwenu, Law ’24, wrote in a statement to Spectator. “I am hoping that the club will resubmit and consensus can be reached because combatting hate, including antisemitism, is one of the most pressing issues of our time.”

Nine organizations have requested recognition this year, and Law Students Against Antisemitism is the only group that has not been approved, according to a senator who spoke to Spectator on the condition of anonymity, citing fear of professional repercussions.

Washington Free Beacon, Yale Law School Students Protest Presence of IDF Soldier on Campus:

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February 7, 2024 in Legal Ed News, Legal Education | Permalink

Tuesday, February 6, 2024

Schizer Presents Wealth Taxes Under The Constitution: An Originalist Analysis Today At Georgetown

David Schizer (Columbia) presents Wealth Taxes Under the Constitution: An Originalist Analysis (with Steven Calabresi (Northwestern)) at Georgetown today as part of its Tax Law and Public Finance Workshop hosted by Emily Satterthwaite and Dayanand Manoli:

David-schizerA federal wealth tax is high on the wish list of progressive icons like Elizabeth Warren and Bernie Sanders, but is it constitutional? This Article shows that it is a “direct tax,” which must be apportioned among the states. This means that the percentage of revenue collected in each state must match its percentage of the population. For instance, if two states each have three percent of the population, each must provide three percent of the revenue from a wealth tax. This leads to an unappealing outcome: if one state is less wealthy, it needs a higher tax rate to supply its share. To rescue wealth taxes from apportionment, distinguished commentators have offered a range of theories. For example, some treat apportionment as a mistake, while others dismiss it as a shameful protection for the institution of slavery.

But these commentators do not give the Framers enough credit. 

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February 6, 2024 in Colloquia, Scholarship, Tax, Tax Daily, Tax Scholarship, Tax Workshops | Permalink

ABA Approves Several Accreditation Standards Changes

ABA Journal, Free Speech and Academic Freedom Standards Will Now Be Part of ABA Accreditation Process:

ABA (2023)[T]he House [yesterday adopted] three other resolutions from the Section of Legal Education and Admissions to the Bar as part of the consent calendar:

  • Resolution 301, which eliminates the minimum and maximum time frames to complete a JD degree and codifies a limited priority enrollment policy giving JD students priority enrollment over non-JD students in certain essential courses.
  • Resolution 302, which nixes the requirement for law libraries to have a physical collection and specifies that the law library director’s law faculty appointment has security of position “reasonably similar” to tenure.
  • Resolution 303, which aligns ABA standards with U.S. Department of Education guidance and regulations regarding additional locations, institutional mergers and distance education.

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February 6, 2024 in Legal Ed News, Legal Education | Permalink

Fleischer: Death And Taxes — A Libertarian Reappraisal

Miranda Perry Fleischer (San Diego; Google Scholar), Death and Taxes: A Libertarian Reappraisal, 39 Soc. Phil. & Pol’y 90 (2022):

Social philosophy and policyImagine two friends. Anna inherits nothing and works for every penny she has, while Mary inherits millions. How should a world that respects individual autonomy and private property rights treat Anna’s earnings and Mary’s inheritance? Should it tax them the same, or tax one more heavily than the other? If the latter, which one? The conventional wisdom holds that although some “right” libertarian theories justify taxing income, none justify taxing inheritances. 

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February 6, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship | Permalink

ABA Gives Final Approval To Law School Free Speech Accreditation Standard

Following up on my previous post, ABA Council Unanimously Votes To Send Law School Free Speech Accreditation Standard To House Of Delegates For Final Approval In February (Nov. 20, 2023):  ABA Journal, Free Speech and Academic Freedom Standards Will Now Be Part of ABA Accreditation Process:

ABA (2023)Law schools will now be asked to explicitly protect free speech rights for faculty, students and staff as part of the ABA accreditation process. ... The ABA House of Delegates on Monday voted [Resolution 300] in favor of the creation of the law school standards regarding academic freedom and freedom of expression at its midyear meeting in Louisville, Kentucky. ...

The proposal follows protests that disrupted conservative speakers at Stanford Law School and Yale Law School and continuing tensions on campuses since Hamas attacked Israel last fall. Standard 208, however, forbids disruptive activities that hinder free expression or impede law school activities.

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February 6, 2024 in Legal Ed News, Legal Education | Permalink