Call For Tax Papers: Oklahoma Law Review Tribute To Jon Forman

The Oklahoma Law Review is accepting tax-themed submissions for publication in our upcoming Spring 2022 issue. This issue will honor the late Professor Jonathan Forman, a beloved faculty member who taught tax courses at the University of Oklahoma College of Law from 1985 to 2021. Please submit manuscripts for consideration to Tina Cannon before January 7, 2022. Submissions should be a minimum of 5,000 words, and citations should follow The Bluebook: A Uniform System of Citation (21st ed. 2020).

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Tax Profs On Both Sides In Case Pending in Supreme Court: CIC Services v. IRS

Currently before the Supreme Court is a case called CIC Services v. IRS. It involves the question of whether §7421 — Commonly called the Anti-Injunction Act (“AIA”) — prevents CIC from suing the IRS over the propriety of Notice 2016-66. That Notice declares certain micro-captive insurance arrangements as “transactions of interest.” It triggers certain reporting requirements for both CIC (as a material advisor) and CIC clients who have engaged in the arrangements described in the Notice. CIC asserts the Notice was illegally issued.

CIC (and another entity who has since dropped out) sued in federal district court, asking the court to (1) declare Notice 2016-66 invalid and (2) permanently enjoin the Service from enforcing the Notice. The district court dismissed the suit as barred by both the AIA and the Declaratory Judgment Act (DJA), 28 U.S.C. §2201(a). The AIA says that “no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.” The DJA permits suits for declaratory judgements except for suits “with respect to Federal taxes....”

A split Sixth Circuit panel affirmed. A closely divided Sixth Circuit then denied CIC’s petition for rehearing en banc. How closely divided? Six judges thought the rehearing petition should be denied. Six dissenting judges thought it should be granted. One judge said he thought the dissenters had the better of the argument but he was going to vote to deny because of circuit precedent. He expressed the hope that the Supreme Court would take the case. And, guess what? The Supreme Court took the case.

A summary of the Parties' argument and the Tax Prof briefs comes below the fold

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Death Of Mike Lang (Chapman)

Los Angeles Times Obituary, Michael B. Lang:

September 17, 1951 — June 28, 2020. Born in Washington, DC, he was the son of Sue and Ezra Lang. He graduated from the University of Pennsylvania Law School, Harvard College, and the Neshaminy High School in Langhorne, PA. He was a full-time faculty member of Chapman University School of Law since 2002. Prior to that he taught at several other law schools including the University of Maine where he served as associate dean and Professor of Law. Professor Lang was active in the American Bar Association Section of Taxation where he held several committee chair posts and served as moderator of many panels. He was the author of numerous books and articles on taxation. Michael was an avid reader, tennis player, environmental champion and foodie. He will be remembered for his wit, intelligence, and kind heart.

He is survived by his son Leonard Lang, daughter Julie Lang, and his brother, Jonathan Lang.A memorial service is planned for 2021 at Hillside Memorial park in Los Angeles, CA. Memorial donations in lieu of flowers may be made to any organization designed to protect the environment.

You may leave a message of condolence for Mike's family here.

Message from Chapman University Provost Glenn Pfeiffer:

The Fowler School of Law mourns the loss of Professor Mike Lang, who passed away due to complications from a stroke he suffered last week.

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Tax Prof Attacked By National Guard And Police At Peaceful Protest In Washington, D.C.

From Jeremy Bearer-Friend (George Washington):

I thought the Tax Prof Blog community might be interested to know that a tax professor was one of the peaceful protestors trapped in a house on Swann Street for 8 hours while police gassed the house and tried to get inside.

After dinner on Monday, June 1st, my husband and I heard protestors outside our window. We support the movement for black lives and decided to join them. After two blocks of peacefully chanting ‘Black Lives Matter’ and ‘George Floyd,’ police directed us onto Swann Street. We complied. At the end of the block, we were greeted by roughly 50 National Guard soldiers in camouflage standing before military vehicles. We were unarmed, of course, in jeans and tee-shirts. We turned around and walked back towards 15th street, only to find riot police pooling into the street blocking any egress to our home. Above us, a military helicopter circled. Then, without provocation other than our peaceful assembly after curfew and chants for black lives, the police started firing gas at us and charging. I also heard explosions. There was a stampede as protesters tried to flee for their lives, afraid they would be bludgeoned, choked, stomped, or shot. By the grace of g-d, my husband and I were ushered into a stranger’s home with 70 other protesters. Police continued to shoot gas into the house. Choking on the fumes and crouched on the floor of the bedroom, I called journalists at WaPo and ProPublica desperate to have press deescalate the violence while braver black youth continued to take footage from the front room.  For hours, police continued to try to get into the house and we did not know if we would be casualties of a raid. We did not feel safe to leave till curfew lifted at 6:00 am.

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Gladriel Shobe Named Francis R. Kirkham Professor of Law At BYU For 2020-21

Gladriel Shobe has been named Francis R. Kirkham Professor of Law at BYU for 2020-21 in recognition of her exceptional achievements in scholarship, teaching, and citizenship. She was named 1L Professor of the Year in both 2016-17 and 2017-18. Her recent scholarship includes:

• Innovations in IPO Deal Structure: Do Up-C IPOs Add Value for Post-IPO Shareholders? 
• Subsidizing Economic Segregation, 11 UC Irvine L. Rev. ___ (2020) (reviewed by Ariel Kleiman (San Diego) here)
• Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs, 71 Vand. L. Rev. 889 (2018) (reviewed by Ari Glogower (Ohio State) here)
• The Substance Over Form Doctrine and the Up-C, 38 Va. Tax Rev. 249 (2018)
• Supercharged IPOs and the Up-C, 88 U. Colo. L. Rev. 913 (2017)

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Ari Glogower's Tenure Approved By Ohio State Law Faculty

Ari's recent publications include

• Progressive Tax Procedure (with Joshua Blank (UC-Irvine))
• A Constitutional Wealth Tax, 118 Mich. L. Rev. ___ (2020) (reviewed by Hayes Holderness (Richmond) here)
• The Progressivity Ratchet, 104 Minn. L. Rev. ___ (2020) (with David Kamin (NYU) (reviewed by Sloan Speck (Colorado) here)
• Taxing Inequality, 93 N.Y.U. L. Rev. 1421 (2018)
• The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation, 103 Minn. L. Rev. 1441 (2018) (lead co-author)

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Over 750 Law Profs (And 10 Tax Profs) Declare Trump's Conduct 'Clearly Impeachable'

National Law Journal, Hundreds of Law Profs Declare Trump's Conduct 'Clearly Impeachable':

Hundreds of law professors from schools across the country published an open letter Friday declaring President Donald Trump’s conduct involving Ukraine as “clearly impeachable,” an assertion that comes after a daylong hearing earlier this week at which Republicans and Democrats sharply divided over their assessment of the president’s actions.

The letter, posted on the website Medium and sponsored by the government watchdog Protect Democracy, had been signed by [over 750 professors as of Monday morning].

The letter begins:

We, the undersigned legal scholars, have concluded that President Trump engaged in impeachable conduct.

We do not reach this conclusion lightly. The Founders did not make impeachment available for disagreements over policy, even profound ones, nor for extreme distaste for the manner in which the President executes his office. Only “Treason, Bribery, or other high Crimes and Misdemeanors” warrant impeachment. But there is overwhelming evidence that President Trump betrayed his oath of office by seeking to use presidential power to pressure a foreign government to help him distort an American election, for his personal and political benefit, at the direct expense of national security interests as determined by Congress. His conduct is precisely the type of threat to our democracy that the Founders feared when they included the remedy of impeachment in the Constitution.

Tax Prof signatories are:

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Tax Prof Mildred Robinson, UVA's First Black Female Faculty Member, To Retire

Professor Mildred Robinson Set To Retire:

Professor Mildred Robinson, a groundbreaking tax law instructor whose scholarship and community service have emphasized equity, will teach her last class at the University of Virginia School of Law at the end of this semester. She will retire this spring after almost 35 years on the faculty.

Robinson was UVA Law’s first African American female tenured professor. She was hired with tenure in 1985 from Florida State University.

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Bend It Like Beckham Bank

Bend it like Bank:

Steven Bank is one of the most respected American authorities on the subject of soccer and the law. The Paul Hastings Professor of Business Law at UCLA School of Law, Bank focuses much of his writing and teaching on the law and history of taxation, corporate governance and executive compensation. But he also kicks out scholarly essays on legal issues involving soccer’s governing bodies, including FIFA — the international soccer federation sponsoring the 2019 Women’s World Cup. He teaches classes on soccer and the law, both at UCLA Law and as part of UCLA’s undergraduate Fiat Lux seminar series, and is a prolific writer and tweeter on soccer, soccer law and international sports law. When not at work, Bank, who is also the law school’s vice dean for curricular and academic affairs, is often on the soccer pitch, playing pick-up ball, coaching local youth teams, supporting his four children as they play, and serving as a referee or administrator for youth leagues and club teams.

What makes soccer a compelling subject for your scholarship?

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Lederman Wins Indiana University Research/Teaching Award

Lederman to Receive Sonneborn Award:

Leandra Lederman, William W. Oliver Professor of Tax Law and director of the Law School's tax program, is the recipient of Indiana University's 2019 Tracy M. Sonneborn Award. The award honors faculty for accomplishments in the areas of teaching and research. Named for the late eminent scientist Professor Tracy M. Sonneborn, the award is given to an exemplary researcher who is also well known as an exemplary teacher. Lederman will deliver the annual Sonneborn Lecture this fall. She is currently on a sabbatical leave as a Fulbright Scholar in Luxembourg.

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Tax Profs Weigh In On The Disclosure Of Trump's Tax Returns

• Background Briefing With Ian Masters,
  Trump Places Himself Above the Law as He Fights to Hide His Tax Returns? (Ed Kleinbard (USC))
• Bloomberg Tax, New York Lawmakers Could Trigger Release of Trump Tax Returns  (Richard Pomp (Connecticut))
• Medium, Fact and Fiction on Trump’s Tax Returns: What Trump’s Lawyer’s Letter Gets Right — And Wrong (Daniel Hemel (Chicago))
• Los Angeles Times, The Law Is Clear on Disclosing Trump’s Tax Returns to the House Ways and Means Committee (Ed Kleinbard (USC))
• New York Times, N.Y. Lawmakers Are Going After Trump’s Taxes. Why? (Daniel Hemel (Chicago))
• Newsday, Bill in Albany Could Make Trump's NY State Income Tax Return Public (Joshua Blank (UC-Irvine))
• PolitiFact, Donald Trump’s Tax Returns: How Congress Might — or Might Not — Get Them (Andy Grewal (Iowa), George Yin (Virginia))
• Talking Points Memo, Why Didn’t Dems Go After Trump’s Tax Returns With Both Guns Blazing? (Joshua Blank (UC-Irvine), Brian Galle (Georgetown), Andy Grewal (Iowa), George Yin (Virginia))
• Time, New York Is Trying to Release Trump's State Tax Returns. Here's Why That Might Not Work (Joshua Blank (UC-Irvine), Richard Pomp (Connecticut))
• Vox, Can Congress Force Trump to Hand Over His Tax Returns? (Ari Glogower (Ohio State), Andy Grewal (Iowa)), Phil Hackney (Pittsburgh), Rebecca Kysar (Fordham), Leandra Lederman (Indiana), Francine Lipman (UNLV), Dan Shaviro (NYU), George Yin (Virginia))

Lloyd Mayer Named To Notre Dame's All-Faculty Team At Yesterday's Stanford Game

At yesterday's Notre Dame-Stanford football game, Lloyd Mayer was named to Notre Dame's All-Faculty Team (and included in the day's Gameday Program):

Notre Dame has a long history of outstanding student-athletes being named to All-American teams. We thought it was time for some of our most outstanding professors to receive similar recognition. ...

At every home football game, the provost will honor a different member of the faculty on the field during a timeout. These seven individuals have been chosen from across Notre Dame’s colleges and schools for their excellence in research, teaching, and service to the University.

Professor Mayer on Notre Dame

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Ray Madoff Named To 2018 Non Profit Times Power & Influence Top 50

Ray Madoff (Boston College) has been named to The 2018 Non Profit Times Power & Influence Top 50:

Madoff has become the go-to person for the counter-point argument when it comes to donor-advised funds. Her ideas are starting to influence lawmakers who see a big pot of unreachable, often stagnant dollars. The tax benefit is instant for money that can sit untouched. Madoff wants the money put to work faster. She’s right.

Polito: The TCJA's Self-Created Patents Goof

I'm working Paul's side of the street here.  My colleague Anthony Polito (the best-dressed member of the Suffolk Law faculty) has posted Did Congress Goof? TCJA and the Taxation of Self-Created Patents and Inventions on SSRN.  Here is the abstract:

Congress, by the Tax Cuts and Jobs Act of 2017, amended the Internal Revenue Code so that patents and inventions created by the personal efforts of a taxpayer disposing of them are not capital assets, and therefore generate ordinary gain or loss. In and of itself, the action seems straightforward enough. It represents a policy choice about which reasonable minds can certainly differ, but it is a clear policy choice.

Congress, however, did not repeal or amend another, pre-existing, provision specifically granting capital gain treatment to specifically the same class of assets. What is the effect of Congress’s action under the circumstances? It is possible to reconcile the provisions as a matter of pure textual analysis. That reconciliation, however, seems quite contrary to the desire or intent of those who initiated the amendment because it leaves most gain from the disposition of the assets in question taxed at capital rather than ordinary rates.

This Article does not address the matter as a question of tax policy. Rather the question this Article addresses is the efficacy of the legislative process. What are the prospects for the proposition that self-created patents and inventions generate ordinary income as the Internal Revenue Code stands today? What action should be taken if the desire truly is to impose such ordinary income taxation and to deny capital gain taxation?

In the end, if the desire is to tax the disposition of self-created patents and inventions at ordinary rate, legislative action is the best option. This Article demonstrates that courts or the Treasury might rescue that resort, but that might not happen. If there is a bottom line to the analysis, it is this. Congress should, and should be expected to, clean up its own messes.

Who Are The Tax Professors?

The 4th Annual Texas Tax Faculty Workshop at Texas Tech on June 1st went splendidly with robust discussion fueled by plenty of caffeine and carbs.  I thought it would be fun to post a picture of the 11 of us when ended up being able to attend.  After all, tax profs are usually just names on a page.  But we are persons too!  Here's proof.  From left to right are: Bret Wells (UH); Bryan Camp (Texas Tech); Denney Wright (UH and NYU); Andy Morris (A&M); Bruce McGovern (South Texas); Cal Johnson (UT); Terri Helge (A&M) standing behind Dennis Drapkin (SMU); Bill Byrnes (A&M)(giving thumbs up); Steve Black (Texas Tech) standing behind Jack Manhire (A&M).

Fourth Annual Texas Tax Faculty Workshop Today At Texas Tech

A baker's dozen tax professors are gathering in Lubbock, Texas, at Texas Tech University School of Law today for the fourth annual Texas Tax Faculty Workshop.   Susan Morse (UT) started the gatherings---you guessed it---four years ago.  Here is the agenda for this year:

Session #1: Paper from Terri Helge (A&M) (tax exempt orgs)
Lead Commentators:  Dennis Drapkin (SMU), Alyson Outenreath (TTU)

Session 2: Paper from Jack Manhire (A&M) (tax compliance)
Lead Commentator: Steve Black (TTU)

Session #3: Paper from Brett Wells (UH) (§355)
Lead Commentators:  Bruce McGovern (South Texas), Mark Cochran (St. Mary's)

Session #4: Open Discussion of Current Projects

Session #5: Paper from Cal Johnson (UT) (tax and economics)
Lead Commentator:  William Byrnes

Session #6: Paper from Andy Morriss (A&M) (English tax rule)
Lead Commentator: Jack Manhire (A&M)

For abstracts of each paper, see below the fold.

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Field: Tax Implications Of The Dynamex Worker Classification Ruling

Following up on Paul Caron's previous post: California Supreme Court Deals Major Blow to Gig Economy Business Model, Treats Workers as Employees Rather than Independent Contractors: Heather Field (UC-Hastings) at Surly Subgroup: Tax Implications of the Recent Dynamex Worker Classification Ruling 

Greetings from San Francisco, the epicenter of the gig economy, where workers-rights advocates are celebrating Monday’s California Supreme Court decision in the Dynamex case. The ruling, which cites an article by my colleague Veena Dubal, is expected to make it harder for businesses in California to classify gig economy workers (and others) as independent contractors rather than employees. As a result, these workers are more likely to be protected by rules about minimum wage, overtime, rest breaks, and other working conditions, although there are open questions about exactly how these rules will apply to gig workers.

But what is good for workers for employment/labor law purposes may not be so good for workers for federal income tax purposes. As readers of this blog know, independent contractors can generally deduct their business expenses above-the-line and may be able to take the new Section 199A deduction equal to up to 20% of qualified business income (significantly reducing the effective tax rate). Employees, on the other hand, can do neither. Thus, the employment/labor law win for workers in the Dynamex case may come with some unexpected and unwanted tax losses for these same workers. This is especially true for workers with non-trivial amounts of unreimbursed business expenses (although the amount of a worker’s unreimbursed expenses may decline if the worker is classified as an employee because California Labor Code 2802 generally requires employers to reimburse significant business expenses of employees).

So, taking tax into account, is independent contractor status or employee status better for workers? This question involves complicated employment/labor law and tax law tradeoffs. For example, despite the tax disadvantages of employee classification mentioned above, employee status can benefit workers for employment tax and tax compliance purposes. Others (including Shuyi Oei here, Shuyi Oei and Diane Ring here, here and here, and Kathleen DeLaney Thomas here) have written extensively on worker classification/taxation topics, and at least some of them have additional articles forthcoming on these topics. I will defer to them for more details as I am not an expert (at least right now) on worker classification or its tax implications. But even I know that, when analyzing the implications of the Dynamex case, it will be important for commentators to consider the tax, not just employment/labor, consequences.

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Call for Papers: New Voices In Tax Policy And Public Finance (2019 AALS Annual Meeting)

The AALS Tax Section committee is pleased to announce the following Call for Papers:

CALL FOR PAPERS:
AALS SECTION ON TAXATION WORKS-IN-PROGRESS SESSION
2019 ANNUAL MEETING, JANUARY 2-6, 2019, NEW ORLEANS, LA
NEW VOICES IN TAX POLICY AND PUBLIC FINANCE
(co-sponsored by the Section on Nonprofit and Philanthropy Law and Section on Employee Benefits and Executive Compensation)

The AALS Section on Taxation is pleased to announce the following Call for Papers. Selected papers will be presented at a works-in-progress session at the 2019 AALS Annual Meeting in New Orleans, LA from January 2-6, 2019. The works-in-progress session is tentatively scheduled for Saturday, January 5.

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60 Tax Profs File Amicus Brief Urging Supreme Court To Overrule Quill v. North Dakota

Sixty tax law professors and economists filed an amicus brief at the Supreme Court Monday urging the Justices to overrule the Dormant Commerce Clause holding of Quill Corp. v. North Dakota, 504 U.S. 298 (1992), which bars states from enforcing sales taxes against retailers who lack a "physical presence" in the state. From the brief:

In Quill Corp. v. North Dakota, the Court emphasized that its dormant Commerce Clause analysis was based on “structural concerns about the effect of state regulation on the national economy.” 504 U.S. 298, 312 (1992). The Court was especially concerned about the effect of taxation on the mail-order industry, and it believed that maintaining the physical presence rule would “foster[] investment by businesses and individuals.” Id. at 315-18. It also believed that its rule would reduce compliance costs for businesses and individuals engaged in commerce across state lines. See id. at 313 n.6. For those reasons, the Court reaffirmed the physical presence rule first announced in National Bellas Hess, Inc. v. Department of Revenue of Illinois, 386 U.S. 753 (1967).

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A 'Marvel'ous Dinner

On October 19th the Tax Court was in Lubbock in the person of Chief Judge Paige Marvel.  The Court’s involvement with the ABA Tax Section is well known, but I did want to give a shout-out to its equally important involvement with legal education.  Each year the tax faculty at Tech Law (myself, Alyson Outenreath, Steve Black, Vaughn James, and Terri Morgeson) hold a Tax Careers Panel at the Law School (graciously sponsored in recent by the Texas State Bar Tax Section). We always time it so that we can invite the Tax Court Judge to be on the panel. We are delighted that every judge has participated.

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ABA Tax Section Reduces Support For Tax Profs

I was sad to learn that at the Austin meeting the ABA Tax Section Council voted to significantly reduce the academic speaker and academic leadership reimbursement policy, retaining it only for academics who meet the Tax Section's definition of "young lawyer" (under 40 or less than 5 years in practice). I believe this is a penny-wise, pound-foolish policy change and can serve only to damage the historically salutary close ties between tax practitioners and tax academics. I think my personal involvement with the ABA Tax Section would likely be much less had those reimbursements not been available to me. I explain more below the fold.

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Allison Christians Named Associate Dean For Research And Promoted To Full Professor At McGill

The McGill Faculty of Law is pleased to announce that Allison Christians has been promoted to the rank of Full Professor, effective September 1.

Professor Christians, who was recently renewed as H. Heward Stikeman Chair of Tax Law, coincidentally began her term as Associate Dean (Research) at the Faculty on the very same date for a three-year mandate.

Her research and teaching focus on national and international tax law and policy issues, with emphasis on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms.

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McMahon Wins University Of Cincinnati 2017 Teaching Award

2017 Goldman Prize for Excellence in Teaching:

For over 30 years, students at the University of Cincinnati College of Law have had the opportunity to recognize excellence in teaching by recognizing professors who distinguish themselves in the classroom, and whose accomplishments in research and public service contribute to superior performance in the classroom.

Congratulations to this year’s Goldman Prize for Excellence in Teaching awardees: ...

Stephanie McMahon, Professor of Law
Professor Stephanie McMahon goes above and beyond the standard for teaching. Wrote a student in her nomination letter, “She is one of those professors you remember forever who has the ability to change your view on a subject that most expect to dislike.”

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Bird-Pollan Wins University Of Kentucky 2017 Teaching Award

UK Law's Jennifer Bird Pollan is 2017 Duncan Teaching Award Recipient:

Jennifer Bird Pollan, James and Mary Lassiter Associate Professor of Law, is the recipient of the 2017 Duncan Teaching Award at the University of Kentucky College of Law. 

Every year, a UK Law faculty member is recognized for excellence in the classroom, courtesy of the Robert M. and Joanne K. Duncan Faculty Improvement Fund – established in 1982 to promote outstanding teaching performance at the college.

Professor Bird-Pollan joined the UK Law faculty in 2010. She teaches a variety of Tax Law courses, including Basic Income Tax, Corporate Tax, Partnership Tax and International Tax. She is fully engaged in the academic welfare of her students and they enjoy her both inside and outside the classroom.

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Tax Reform Is Hard (#TRIH)

With the looming deadline on both the debt ceiling and the tax reconciliation bill (not to be confused with the ACHA reconciliation instructions), taxes and, hopefully, tax reform are moving to the top of the legislative agenda.   The rhetoric of tax reform is heating up.  Yesterday Paul Ryan tweeted:

Speaker Ryan is not the only member of GOP leadership discussing tax reform.  News last week broke that Steve Bannon wants to raise the top bracket rate to a number that has ”a 4 in front of it”. So, the GOP continues to a least float the idea of substantive tax reform measures.  

I don't want to get too carried away about tax reform. Despite my optimism for "reform season," others does not seem to have the same zeal. First there is no "plan" to discuss.  Second, the House Appropriations Bill (which I wrote about at Surly) does not seem to be too keen on the chances of real reform measures.  For example, the Appropriations Bill addresses estate tax regulations and ACA penalties.  If the estate tax and the ACA are on the chopping block, then why worry about the measures in the Appropriations Bill?

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Elaine Wilson Wins Faculty Scholarship Award

West Virginia Record, Wilson Wins WVU Law's 2017 Faculty Scholarship Award:

West Virginia University College of Law has selected its 2017 Facility Significant Scholarship Award recipient, an in-house honor that recognizes work addressing significant public issues.  

Elaine Wilson, a WVU tax professor and president of the West Virginia Tax Institute, won for her article titled Cooperatives: The First Social Enterprise. It examines the issues of “charitable values and economic benefit within the corporative business model,” the WVU announcement said. She joined the university's faulty in 2012. Her work will be published in DePaul Law Review in the coming months.

“I was surprised, especially because of the talent (here) – there’s a lot of really great scholars who are doing really interesting work and competition is stiff," Wilson told The West Virginia Record.

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Tax Prof Baby: Eva Rana-Gamage

Eva Rana-Gamage, daughter of David Gamage (Indiana) and Shruti Rana (Indiana), was born on April 28 and weighed in at 6 pounds, 11 ounces:

 

Tax Prof Wedding: Tessa Davis

Continuing a joyous TaxProf tradition (see individual wedding links below):  Tax Prof Tessa Davis (South Carolina) and Jon Huggett were married on March 11:

We held the wedding at a beautiful old home by a pond just outside of Columbia, South Carolina. As my position at South Carolina was what brought us here from New Orleans (where we met) it was really meaningful to get married in our new home city. A number of Jon's friends from New Orleans stood up with him, as did his brother. My side consisted of five bridesmaids and two bridesmen, all friends from childhood or college. The day, though a bit chillier than expected, was perfect. We had about 100 guests made up of family and friends from the many places we've lived. The ceremony was wonderfully true to us and officiated beautifully by my brother (a law prof at UC-Irvine). There was a even a Code head joke! We couldn't have hoped for a better celebration!

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Paul Caron Named Dean Of Pepperdine Law School

Press Release, Paul L. Caron Announced as Duane and Kelly Roberts Dean of the School of Law:

Paul L. Caron has been named the Duane and Kelly Roberts Dean of the Pepperdine School of Law. Caron, currently associate dean for research and faculty development and professor of law, will formally begin his responsibilities as dean on June 1, 2017.

“Since his first days as a distinguished visiting scholar through his selection as a tenured professor and now his candid and strategic participation in this search process, I have admired Professor Caron for his keen intellect, generous outreach to others, and his sterling reputation within the national legal community,” says Pepperdine president Andrew K. Benton. “It will be a privilege to work side-by-side with him to advance the Pepperdine School of Law, an entity we both hold in high esteem. He will be, I believe, a remarkable law dean.”

Caron came to the School of Law in 2010 as the D & L Straus Distinguished Visiting Professor of Law. He joined the School of Law tenured faculty in 2013 as professor of law and assumed the role of associate dean for research and faculty development in 2015. Previously Caron served as the associate dean of faculty and the Charles Hartsock Professor of Law at the University of Cincinnati College of Law.

“Paul Caron is a highly regarded scholar and wonderful mentor to our law school students,” says Pepperdine provost Rick R. Marrs. “He has a comprehensive knowledge of legal education in our country and a compelling vision for the place of our law school in that landscape. I eagerly anticipate working with him as he helps us achieve our goal to move the law school toward national prominence, providing our students with the highest educational experience and empowering them to become leaders in their communities.”

A widely respected expert in tax law, Caron has written over 50 books and scholarly articles and is the publisher and editor of Tax Prof Blog, the most popular tax blog on the Internet. He is also the owner and publisher of the Law Professor Blogs Network of more than 50 blogs in other areas of law edited by law professors around the country. He was named the third most influential person in legal education by the National Jurist in 2016 and has been listed as one of the 100 most influential people in tax and accounting every year since 2006 by Accounting Today.

"I am honored to be chosen as the next dean of this great law school at this important point in its history, following in the footsteps of Deanell Tacha, Ken Starr, Richard Lynn, and Ron Phillips," shares Caron. "I look forward to building on their work to advance Pepperdine's unique position in legal education by combining academic and research excellence with a deep-rooted commitment to our Christian mission that welcomes people of all faiths and backgrounds."

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Creighton Dean Lifts Law Prof's Suspension After Faculty Threaten Vote Of No Confidence

Omaha World-Herald, Creighton University Law Professor Reinstated After Brief Suspension:

A professor at Creighton University has agreed to return to the law school today after he was temporarily suspended by the school’s dean.

Kenneth Melilli [right], who won the Robert F. Kennedy Memorial Award for Teaching Achievement at Creighton last year, was suspended by the dean of law Wednesday evening, evidently after an argument this month with a senior associate dean of law.

Letters obtained by The World-Herald show Melilli had support from numerous faculty members who intimated they would push for a vote of no confidence against Paul McGreal, dean of law, and Nicholas Mirkay, associate dean of law [and tax professor]. ...

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Syracuse Law Dean, Raised By Adoptive White Parents, Had To Learn To Be Black; He Foresaw Legal Ed Crisis 'Long Before Other Deans Knew What Hit Them'

Following up on my previous post, Syracuse Dean (And Tax Prof) Craig Boise: 'The Only Harley-Riding, Piano-Playing, Calf-Roping Law Dean In The Country':

Syracuse Post-Standard, SU Law School Dean Craig Boise: Ex-Cop, Classical Pianist Who Had to Learn to be Black:

Craig Boise was a rookie Kansas City police officer in 1986, working in the predominantly black inner city.

He learned how to be black. He had to talk differently. The food and music were new. He was introduced to a new way of shaking hands — grabbing the thumbs, hands at an angle, then kind of snapping each other's fingers as you pull away. He started peppering his conversations with "brother" and "sister."

The fact that Boise actually was black didn't help. Up till then, he didn't know it. At birth, he was adopted by white parents who thought he was Native American. ...

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Tax Profs Christine Allie And Stuart Lazar Find Love At AALS, Marry At Tax Court

Washington Post, On Love: Christine Allie & Stuart Lazar:

It took only an hour with Christine Allie to convince Stuart Lazar that she was someone special. He knew he had to make their first date extraordinary, but how?

Buffalo, N.Y., his home base at the time, just wouldn’t cut it. So, he decided to email Christine a round-trip ticket to Paris.

“It was a chance, but it was worth it,” Stuart says. “And I’d do it again with her in a heartbeat.”

The two tax law professors — Christine teaches at the Delaware Law School at Widener University and Stuart at the SUNY Buffalo Law School — had met in Washington at an Association of American Law Schools conference in early January 2015. They connected during a cocktail hour for attendees at the Washington Marriott Wardman Park Hotel. ...

Christine, 36, and Stuart, 47, chatted briefly before they shook hands and went their separate ways. Later that night, he sent her a short message on LinkedIn, saying how great it was meeting her. She responded quickly and invited him for drinks the next evening with colleagues at Clyde’s in Chinatown. ...

The couple exchanged vows Nov. 14 at the U.S. Tax Court in Washington. “It was my first choice,” Stuart says. “The whole [wedding] is inspired by what we’ve done. We are both tax professors who practice tax law and met here in Washington. It all came together, and we were very fortunate.”

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Tax Prof Beer

Cliff Fleming (BYU!) passed along this Christmas gift idea:  a 24-pack of the only beer named after a tax professor:  Peroni Beer.  Like its namesake Bob Peroni (Texas), reviewers say the beer is "robust," "earthy," "full-bodied" and "underrated."  Here is a full review:

The first time I had Peroni was in Boston while picking up my sister from college. My parents and I had walked the Freedom Trail and took a detour for some dinner in Little Italy. While most think that wine should be the standard drink of choice when in an Italian restaurant I have new for you. Have you ever tried a beer with your pasta? Normally, I stick with my favorite dish Fettuccine Alfredo, but that day a bowtie pasta with Vodka sauce caught my eye. Taking a quick look at the beverages Peroni seemed to be the best fit. After all it is brewed in Italy and I was in “little Italy” enjoying a nice Italian dish.

Fast forward a year to yesterday when I went attended a dinner party. The host prepared a wonderful meal of spaghetti and with meat sauce. I was responsible for beverages so what do you think I purchased? Peroni!!!

The back label says that it is the “No. 1 premium Italian beer” that has “an intensely crisp and refreshing taste with an unmistakable touch of Italian style.” I’m not sure what the “unmistakable style” was, but the rest of the quote was dead on. This beer went amazingly well with the pastas I had on both occasions. There is great carbonation to lift away medium-heavy sauces and cleans the palate for the next bite. It is very clear almost to the point of being mesmerizing. The aroma is of a classic lager/pilsner. Light malts, slight hints of sulfur from the yeast, and a mild spicy hop presence. The mouthfeel is similar to Pilsner Urquell and the finish is dry.

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Simkovic, Sugin Elected To ALI

Two Tax Profs are among the 72 new members of the American Law Institute:

• Michael Simkovic (Seton Hall)
• Linda Sugin (Fordham)

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Columbia Memorial Service For Marvin Chirelstein

Columbia Law School is holding a memorial service this Wednesday for the legendary Marvin Chirelstein, who died on February 16 at the age of 86.  From Dean Gillian Lester:

Please join me to celebrate the life and achievements of our beloved friend and colleague Marvin Chirelstein. The memorial will be held as follows:

Date: Wednesday, September 30, 2015

Time: 6 p.m. Location: Jerome Greene Hall, Room 104

A reception in Drapkin Lounge will immediately follow.

Please email Briana Florio if you plan to attend.

Prior TaxProf Blog coverage:

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Tax Prof Baby

I am delighted to publicly welcome Rhema ("ray-ma"), daughter of my dear Pepperdine friend and tax colleague Khrista Johnson and her husband Alton.  Rhema was born on August 8 and checked in at 7 pounds, 11 ounces. 

Khrista explains the origins of the name Rhema:

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Tax Prof Wedding: Allen Madison

Congratulations to Tax Prof Allen Madison and DaVida Russell, who were married yesterday in Stonington, Connecticut:

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Tax Prof Baby Shower

My wife was delighted to host a baby shower yesterday for our dear friend and Pepperdine tax colleague Khrista Johnson:

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Bloom Receives Albany Law School's Annual Faculty Scholarship Award

Ira Mark Bloom, Justice David Josiah Brewer Distinguished Professor of Law, received Albany Law School's annual faculty scholarship award:

Professor Ira Bloom received the Faculty Award for Excellence in Scholarship for producing a body of work that that is seen as influential and required reading in his field for New York state and the country. Professor Bloom is the author of numerous law review articles, co-author of nine law school casebooks on tax and trusts and estates, and principal author of the two-volume treatise Drafting New York Wills and Related Documents.

Ajay Mehrotra Named Director of American Bar Foundation

American Bar Foundation Names New Director:

The American Bar Foundation has announced that Ajay K. Mehrotra, Associate Dean for Research and Professor of Law at Indiana University’s Maurer School of Law, has been appointed Director of the American Bar Foundation, effective September 1, 2015. He is also appointed a full Research Professor at the ABF and will become a professor of law at Northwestern University School of Law. Mehrotra succeeds Robert L. Nelson, Director and MacCrate Chair in the Legal Profession and Professor of Sociology and Law at Northwestern University, who will return to full-time research and teaching.

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Death of Chuck Davenport

Neil H. Buchanan (George Washington),  Charles Davenport, Rest In Peace:

Chuck Davenport died last week.  I admired him greatly.  Chuck was the senior tax law professor at Rutgers-Newark when I was on the entry-level market for legal academics.  When I visited Newark for my job talk, Chuck came to the small dinner the night that I arrived, and I immediately knew that I had met a kindred spirit.  It was clear that we were politically similar (for example, he positively compared my thinking with that of John Kenneth Galbraith -- a generous compliment that would turn anyone's head!), but that was not what really mattered.  Chuck was just so easy to like.

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Tax Teachers of the Year

The AALS has released the names of Teachers of the Year (2013-14) at their respective law schools. The Tax Prof Teachers of the Year are Joshua Blank (NYU), Jeffrey Maine (Maine), and Shu-Yi Oei (Tulane).

Death of Robert Anthoine

New York Times Obituary:

Robert Anthoine --  renowned tax and arts law expert and enthusiastic supporter of the arts, died on January 23, 2015 after a brief illness.  ... He graduated from Columbia Law School in 1949 and returned there to teach in 1952. In 1963, he joined Winthrop, Stimson, Putnam & Roberts as the head of its tax department. He continued to teach as an adjunct at Columbia for another three decades, and as a visiting professor at law schools around the world through his seventies. ... A memorial celebrating his life will be held in March in NYC on a date to be announced. In lieu of flowers, contributions in his memory may be made to the Aperture Foundation.

Bob was married to Tax Prof Rebecca Rudnick at the time of her tragic death in a boating accident in Papua New Guinea in 2001. (Hat Tip: Myron Grauer, Bill Streng.)

Listokin Named Shibley Family Fund Professor of Law at Yale

Yair J. Listokin has been named the inaugural Shibley Family Fund Professor of Law at Yale Law School:

Yair J. Listokin ... examines tax law, corporate law, and contract law from both empirical and theoretical perspectives. After receiving his A.B from Harvard University, Listokin attended Princeton University, where he was awarded an M.A. and a Ph.D., both in economics. He then received his J.D. from Yale Law School. After serving as a law clerk for the Honorable Richard A. Posner, Listokin came to Yale as associate professor of law in 2006. He became professor of law in 2011. He has held visiting teaching positions at Harvard Law School and New York University School of Law.

Listokin has contributed numerous articles to academic and professional journals on topics such as shareholder power, the finances of criminal gangs, and statistical methods for the interpretation of contracts. His research has been featured in Fortune, cnn.com, The Boston Globe, and Slate. He is currently at work on a monograph exploring law and macroeconomics.

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Tax Prof Wedding: Victoria Haneman

Tax Prof Victoria Haneman (Concordia) married Jeff Stone yesterday.  Victoria reports:

Jeff and I moved to Idaho at the end of May 2014. We wanted to get married before the end of the tax year, and we also wanted to be married in our new home state. We did not, however, want to trouble our friends and family with having to fly all the way to Idaho to attend a ceremony. Jeff and I were married this afternoon by Idaho Supreme Court Justice Joel Horton, in a small private ceremony performed at the Court.  

And to top things off, today is Victoria's birthday!

Tracey Kaye to be Fulbright Visiting Professor in Luxembourg

Professor Tracy Kaye Selected for a Fulbright Scholarship:

Seton Hall Law congratulates Professor Tracy Kaye, who has been selected for a J. William Fulbright research award. She will spend a semester at the University of Luxembourg where she will conduct research on tax transparency and tax evasion. ...

Professor Kaye specializes in federal income, international and comparative tax law, and has both taught tax law and conducted research internationally throughout her career. In 2013, as a Visiting Professor, she taught a course in international taxation at the Renmin University of China Law School. In 2012, Professor Kaye was selected as the PwC Visiting Professor at the Vienna University of Economics and Business and also taught a course on U.S. international taxation at their Institute for Austrian and International Tax Law. In 2007, Professor Kaye was a visiting scholar at the Max Planck Institute for Intellectual Property, Competition and Tax Law in Munich. Previously, she was a Fulbright Senior Scholar at the Albert-Ludwigs-Universitat, Freiburg, Germany. Professor Kaye is also an Associate Member of the European Association of Tax Law Professors.

Michael Graetz Awarded Daniel Holland Medal

Michael J. Graetz (Columbia) will receive the Daniel M. Holland Medal today at the National Tax Association 106th Annual Conference on Taxation in Tampa:

The National Tax Association presents the Daniel M. Holland Medal for outstanding contributions to the study and practice of public finance. The award was begun in 1993. The recipient is chosen by a committee of NTA members selected by the Board of Directors, and the medal is awarded at the Annual Meeting of the Members, held in conjunction with the Annual Conference on Taxation.

Michael presented Updating the Competitive Tax Plan: A New Epilogue for 100 Million Unnecessary Returns (also available here) yesterday at the conference:

This is the first step of a new epilogue for my book 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States [Yale University Press, 2007]. In January 2012, the Tax Policy Center (TPC), pursuant to a grant from Pew Charitable Trust, published an article analyzing and estimating the parameters of the tax plan set forth in this book. TPC has now updated its estimates to take into account the January 2013 “fiscal cliff” legislation and other economic changes. Certain details of the plan have also been revised somewhat. The competitive tax reform plan has five pieces:

1. Enact a VAT, a broad-based tax on sales of goods and services, now used by more than 160 countries worldwide. Many English-speaking countries call this a goods and services tax (GST).
2. Use the revenue produced by this consumption tax to finance an income tax exemption of $100,000 of family income—freeing more than 120 million American families from income taxation—and lower the income tax rates on income above that amount.
3. Lower the corporate income tax rate to 15 percent.
4. Protect low-and-moderate-income workers from a tax increase through payroll tax cuts.
5. Protect low-and-moderate income families from a tax increase by substantially expanded refundable tax credits for children, delivered through debit cards to be used at the cash register.

Update: 

• National Review, The 2015 Competitive Tax Plan
• Wall Steeet Journal, Tax Professor Pushes Plan to Tax Consumption

Remembering Mike McIntyre

Following up on my previous post on the death of Tax Prof Michael J. McIntyre:  Mike's Wayne State colleague and friend Allen Schenk shares his thoughts on Mike's passing:

Michael (Mike) McIntyre died August 24, 2013, after a seven-year bout with advanced prostate cancer. He was 71. He is survived by his spouse, May Ping Soo Hoo, his two sons, Devin and Colin, his seven siblings, their spouses, and numerous nieces and nephews.

Mike’s long fight against the odds with his cancer was emblematic of Mike’s personality. He always challenged the status quo and authority, whether in his academic writing, his respected status on the faculty at Wayne State University Law School for 38 years, or with international organizations when he thought that their proposals favoured business at the expense of the individual.

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Mazur Wins 2013 David Bradford Memorial Prize

Orly Mazur (SMU) has been awarded 2013 David F. Bradford Memorial Prize for Best Paper in Taxation for her paper, Taxing the Cloud:

After decades of expanding worldwide, companies have now reached the clouds. The cloud represents a new method of using information technology resources that may forever change how we use our computers and the Internet. Instead of purchasing or downloading software, we can now use the Internet to access software and other fundamental computing resources located on remote computer networks operated by third parties. These transactions offer companies lower operating costs, increased scalability and improved reliability, but also give rise to a host of international tax issues. Despite the rapid growth and prevalent use of cloud computing, U.S. taxation of international cloud computing transactions has yet to receive significant scholarly attention. This Article seeks to fill that void by analyzing the U.S. tax implications of operating in the cloud. Such an analysis shows that the technological advances associated with the cloud put pressure on traditional U.S. federal income tax principles, which creates uncertainty, compliance burdens and liability risks for companies and a potential loss of revenue for the government. In light of these problems, federal attention is warranted to clarify how U.S. federal income tax principles apply to businesses operating in the cloud. Thus, this Article proposes that Congress and Treasury issue guidance that clearly addresses the U.S. tax implications of international cloud computing services. Specifically, Congress should issue new statutory guidance to clarify the characterization, source, and taxation of global cloud computing transactions and collaborate with other countries to achieve international consensus on these issues. Together these changes will ensure that the United States appropriately taxes the cloud and does so in a manner that minimizes double taxation and promotes efficiency, equity and administrative simplicity.

The Bradford Prize is dedicated to the memory of David F. Bradford, who taught at Princeton and NYU and died tragically in 2005.

Faulhaber Named Advisor to the OECD

Lilian Faulhaber will take a two year leave of absence from Boston University School of Law to serve as an Advisor to the Organisation for Economic Co-operation and Development (OECD). From the BU press release:

Faulhaber will serve as an Advisor to the OECD’s Base Erosion and Profit Shifting Programme, which has been tasked by the G20 with addressing the growing problem of multinational companies avoiding taxation in their home countries by pushing activities to other jurisdictions. ...

Faulhaber, who won the Michael W. Melton Award for Teaching Excllence in 2013, has taught Introduction to Federal Income Taxation, International Taxation and International Business Transactions at BU Law since 2010. An expert on federal income taxation and international taxation, she has published articles on international taxation, tax avoidance, and charitable giving. Her recent work includes an op-ed in the New York Times about the tax treatment of childcare costs, and her next article on international charitable giving is forthcoming in the Yale Journal of International Law.

(Hat Tip: Ben Leff.)