Paul L. Caron

Thursday, May 23, 2024

9th Annual Texas Tax Faculty Workshop

Tax workshop photoSMU hosted the 9th Annual Texas Tax Faculty Workshop on Monday:

Christopher Hanna (SMU), Taxing Carried Interest: A Reappraisal (with David Elkins (Netanya; Google Scholar)
Commenter: Susan Morse (Texas; Google Scholar)

Gary Lucas (Texas A&M; Google Scholar), Shaping Preferences with Pigouvian Taxes
Commenter: Johnny Buckles (Houston; Google Scholar)

Orly Mazur (SMU; Google Scholar), Beyond ChatGPT: Responsible AI and Government Innovation, 92 Tenn. L. Rev. __ (2025) (with Adam Thimmesch (Nebraska; Google Scholar))
Commenter: William Byrnes (Texas A&M; Google Scholar

Susan Morse (Texas; Google Scholar), The Truth About Safe Harbors, 92 Tenn. L. Rev. __ (2025)
Commenter: Dennis Drapkin (SMU)

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May 23, 2024 in Scholarship, Tax, Tax Conferences, Tax Daily, Tax Profs, Tax Workshops | Permalink

Tuesday, May 14, 2024

University Of North Carolina Tax Profs Receive Awards For Teaching And Scholarship

Unc faculty awards
Kathleen Thomas
and Leigh Osofsky received awards for excellence in teaching and scholarship from the University of North Carolina School of Law:

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May 14, 2024 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News, Tax Profs, Teaching | Permalink

Thursday, January 4, 2024

Pat Cain & Cliff Fleming Receive Inaugural AALS Tax Section Lifetime Achievement Awards

Patricia A. Cain (Santa Clara) and J. Clifton Fleming, Jr. (BYU; Google Scholar) receive the inaugural AALS Tax Section Lifetime Achievement Awards yesterday at the AALS Annual Meeting in Washington, D.C.: 

Santa Clara University School of Law

Pat CainProfessor Patricia "Pat" Cain has been selected to receive the Association of American Law Schools Tax Section Inaugural Lifetime Achievement Award!

Professor Cain received outstanding praise from the AALS Tax Section, who wrote that, "Professor Patricia Cain, Professor of Law at Santa Clara University School of Law, is awarded the 2024 AALS Tax Section Lifetime Achievement Award in recognition for her outstanding contributions to federal tax policy, feminist legal theory, and LBGTQ advocacy. Over nearly 5 decades of dedicated law teaching and scholarship, Professor Cain has been a leading light in critical tax scholarship. One of the standout achievements in Professor Cain's illustrious career is her unwavering commitment to advancing the rights of LGBTQ taxpayers within the framework of tax law. Professor Cain's dedication to this cause is evident in her extensive body of work, which includes law review articles, essays, book reviews, and amicus briefs. Professor Cain’s extensive teaching career also demonstrates her commitment to legal education..."

Dean Michael Kaufman commented on her award, "On behalf of the entire Santa Clara Law community, I want to extend our congratulations to Patricia Cain for this incredible honor, rightly recognizing her extraordinary past and ongoing achievements as a transformative scholar, teacher, public servant, and trail blazer."

Please join us in congratulating Professor Cain on receiving this incredible honor.

BYU Law News, BYU Law Tax Professor J. Clifton Fleming Awarded AALS Lifetime Achievement Award:

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January 4, 2024 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News, Tax Profs, Tax Scholarship | Permalink

Tuesday, January 2, 2024

Tax Prof Victoria Haneman Participates In New Fox Game Show Tonight: The Floor

Omaha World Herald, Creighton Law Professor to Appear on New Fox Game Show:

Haneman (2024)Earlier this year, Victoria Haneman got on a plane and flew to Ireland to participate in a game show.

The Creighton University law professor knew it was a game show. Beyond that, the details were a mystery.

At 9 p.m. the night before filming started, Haneman learned the show was called “The Floor,” hosted by actor Rob Lowe. It will air on Fox starting Jan. 2 at 8 p.m.

“’The Floor’ is a spectacular battle of the brains in which 81 contestants stand on 81 squares on a massive game show floor, competing for a $250,000 grand prize,” Fox said in a press release.

In the show, the contestants have their own topic of expertise like hip-hop, rock stars, slogans, dogs or popular books. Contestants face someone from another square in a quiz duel. The winner of the duel advances, and the loser leaves the game.

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January 2, 2024 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News, Tax Profs | Permalink

Wednesday, November 22, 2023

Dan Shaviro's 2023 Holland Medal Acceptance Speech

Daniel Shaviro (NYU; Google Scholar), Talk at National Tax Association Holland Medal Ceremony:

On November 3, 2023, I received the Daniel M. Holland Medal at the 116th Annual Meeting of the National Tax Association. According to the NTA website: “The Holland Medal is the most prestigious award given by the NTA, as it recognizes lifetime achievement in the study of the theory and practice of public finance.” These are the remarks that I made at the Holland Medal ceremony.

Recipients of the Holland Medal (1993-2023):

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November 22, 2023 in Scholarship, Tax, Tax News, Tax Profs, Tax Scholarship | Permalink

Saturday, June 24, 2023

Dan Shaviro To Receive 2023 Holland Medal

NYU Law News, Daniel Shaviro to Receive the 2023 NTA Holland Medal:

ShaviroDaniel Shaviro, Wayne Perry Professor of Taxation, has been named the 2023 recipient of the Daniel M. Holland Medal, recognizing lifetime achievement in and outstanding contributions to public finance.

The Holland Medal is bestowed annually by the National Tax Association (NTA) and is the organization’s most prestigious honor. It was established in 1993 in memory of former NTA president Dan Holland, a professor of economics at the Massachusetts Institute of Technology Sloan School of Management and an internationally recognized researcher, teacher, and practitioner in public finance.

Shaviro is the first NYU Law professor to win a Holland Medal, which he will officially receive at the NTA Annual Conference on Taxation in Denver, Colorado this November.

For a list of Holland Medal winners, see here, including:

Shaviro’s scholarly work focuses on tax policy and other fiscal policy, along with inequality and the intersections between law, literature, and social science. His books include Bonfires of the American Dream in American Rhetoric, Literature, and Film (2022), Fixing US International Taxation (2014), Decoding the US Corporate Tax (2009), and Do Deficits Matter? (1997). Before becoming a professor of law, he worked in private practice and at the Joint Congressional Committee on Taxation.

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June 24, 2023 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News, Tax Profs, Tax Scholarship | Permalink

Friday, June 9, 2023

Great Teachers 2023: Jennifer Bird-Pollan Guides Students Through Complicated Tax Law

University of Kentucky News, Great Teachers 2023: Jennifer Bird-Pollan Guides Students Through Complicated Tax Law:

In February, the University of Kentucky Alumni Association honored the six recipients of this year’s Great Teacher Awards. Launched in 1961, they are the longest-running UK awards that recognize teaching. Over the next six weeks, UKNow is highlighting the passionate and accomplished educators who were named a 2023 Great Teacher.

Jennifer Bird-Pollan [Google Scholar], Ph.D., associate dean in the University of Kentucky J. David Rosenberg College of Law, is one of this year’s Great Teacher Award recipients. She joined the UK faculty in 2010 and is now the Judge William T. Lafferty Professor of Law. She teaches federal income tax, estate and gift tax, international tax, partnership tax, corporate tax and a seminar in tax policy.

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June 9, 2023 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News, Tax Profs, Teaching | Permalink

Friday, May 26, 2023

8th Annual Texas Tax Faculty Workshop

Texas Tax Faculty Workshop 2023

Houston hosted the 8th Annual Texas Tax Faculty Workshop (program):

Johnny Buckles (Houston), Constitutional Law and Tax Expenditures: A Prelude, 76 Ark. L. Rev. 1 (2023)
Commenter: Susan Morse (Texas; Google Scholar)

Orly Mazur (SMU; Google Scholar), Cooperative Federalism and the Digital Tax Impasse, 51 Fla. St. U. L. Rev. __ (2023) (with Adam B. Thimmesch (Nebraska; Google Scholar))
Commenter: Khrista McCarden (Tulane)

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May 26, 2023 in Bryan Camp, Scholarship, Tax, Tax Conferences, Tax Daily, Tax Profs, Tax Workshops | Permalink | Comments (1)

Tuesday, May 2, 2023

Tax Prof Twitter Problems: Suspension, Hack

Andy Grewal (Iowa) and Daniel Hemel (NYU) are two of the more active Tax Profs on twitter. Both have lost access to their accounts for different reasons.

Twitter suspended Andy's account (@AndyGrewal) as a result of a twitter conversation with a friend (Andrew Dhuey) over the proper response to the alleged controversy around Justice Thomas. Andrew argued that serious ethical violations had occurred and he sought a monetary penalty. I thought this was a grave overreaction. To illustrate my position, I sarcastically said that I would "prefer the guillotine" for Justice Thomas.

Twitter concluded that the tweet was an attempt to "threaten, incite, glorify, or express a desire for harm or violence:"

GrewalMany people, including Andrew, tried to explain that Andy's silly tweet did no such thing. But Twitter has rejected his appeals. Andy engaged in some self-help and is now tweeting on a new account (@ProfGrewal) but has lost thousands of followers.

Daniel (@DanielJHemel) took to Slate to announce My Twitter’s Been Hacked. But Hasn’t Everyone’s?:

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May 2, 2023 in Legal Ed News, Legal Education, Tax, Tax Daily, Tax News, Tax Profs | Permalink

Wednesday, November 10, 2021

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

Oklahoma Law ReviewThe 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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November 10, 2021 in Legal Education, Obituaries, Scholarship, Tax, Tax Profs, Tax Scholarship | Permalink

Friday, September 18, 2020

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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September 18, 2020 in Bryan Camp, New Cases, Tax, Tax Practice And Procedure, Tax Profs | Permalink | Comments (0)

Tuesday, June 30, 2020

Death Of Mike Lang (Chapman)

Los Angeles Times Obituary, Michael B. Lang:

LangSeptember 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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June 30, 2020 in Legal Ed News, Legal Education, Obituaries, Tax, Tax News, Tax Profs | Permalink | Comments (6)

Wednesday, June 10, 2020

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

Swann Street Front Room

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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June 10, 2020 in Legal Ed News, Legal Education, Tax, Tax Profs | Permalink | Comments (8)

Thursday, May 21, 2020

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

Shobe (2018)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:

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May 21, 2020 in Tax, Tax News, Tax Profs | Permalink | Comments (1)

Wednesday, December 11, 2019

Ari Glogower's Tenure Approved By Ohio State Law Faculty


Ari's recent publications include

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December 11, 2019 in Legal Ed News, Legal Education, Tax, Tax News, Tax Profs | Permalink | Comments (0)

Monday, December 9, 2019

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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December 9, 2019 in Legal Ed News, Legal Education, Tax, Tax News, Tax Profs | Permalink | Comments (6)

Thursday, December 5, 2019

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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December 5, 2019 in Legal Ed News, Legal Education, Tax, Tax News, Tax Prof Moves, Tax Profs, Teaching | Permalink | Comments (2)

Wednesday, July 3, 2019

Bend It Like Beckham Bank

Bend it like Bank:

BankSteven 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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July 3, 2019 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Friday, April 12, 2019

Lederman Wins Indiana University Research/Teaching Award

Lederman (2018)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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April 12, 2019 in Legal Education, Scholarship, Tax, Tax Profs, Teaching | Permalink | Comments (1)

Wednesday, April 10, 2019

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

April 10, 2019 in Tax, Tax Profs | Permalink | Comments (0)

Sunday, September 30, 2018

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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September 30, 2018 in Legal Education, Tax, Tax Profs | Permalink | Comments (4)

Friday, August 10, 2018

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

Top 50Ray 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.

August 10, 2018 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Wednesday, August 1, 2018

Polito: The TCJA's Self-Created Patents Goof

ApolitoI'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.

August 1, 2018 in Jeff Lipshaw, Scholarship, Tax, Tax Profs | Permalink | Comments (0)

Monday, June 4, 2018

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).


June 4, 2018 in Bryan Camp, Scholarship, Tax, Tax Conferences, Tax Profs | Permalink | Comments (2)

Friday, June 1, 2018

Fourth Annual Texas Tax Faculty Workshop Today At Texas Tech

Texas Tech Logo (2016)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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June 1, 2018 in Bryan Camp, Scholarship, Tax, Tax Conferences, Tax Profs | Permalink | Comments (0)

Friday, May 4, 2018

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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May 4, 2018 in New Cases, Shuyi Oei, Tax, Tax Policy in the Trump Administration, Tax Profs | Permalink | Comments (0)

Thursday, May 3, 2018

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:

(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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May 3, 2018 in Legal Education, Scholarship, Shuyi Oei, Tax, Tax Conferences, Tax Profs, Teaching | Permalink | Comments (0)

Tuesday, March 6, 2018

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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March 6, 2018 in Ari Glogower, Daniel Hemel, David Gamage, David Herzig, Erin Scharff, New Cases, Orly Mazur, Sloan Speck, Tax Profs | Permalink | Comments (3)

Saturday, October 28, 2017

A 'Marvel'ous Dinner

Tax Court (2017)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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October 28, 2017 in Bryan Camp, Law School, Legal Education, Miscellaneous, Tax, Tax Profs, Teaching | Permalink | Comments (0)

Tuesday, September 19, 2017

ABA Tax Section Reduces Support For Tax Profs

ABA Tax Section (2017)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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September 19, 2017 in ABA Tax Section, Bryan Camp, Legal Education, Tax, Tax Conferences, Tax Profs | Permalink | Comments (6)

Friday, September 8, 2017

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

Christians (2018)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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September 8, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)

Tuesday, August 15, 2017

McMahon Wins University Of Cincinnati 2017 Teaching Award

McMahon2017 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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August 15, 2017 in Legal Education, Tax, Tax Profs, Teaching | Permalink | Comments (0)

Monday, August 14, 2017

Bird-Pollan Wins University Of Kentucky 2017 Teaching Award

Bird-Pollan (2017)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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August 14, 2017 in Legal Education, Tax, Tax Profs, Teaching | Permalink | Comments (0)

Friday, July 7, 2017

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:

Screen Shot 2017-07-06 at 9.43.05 AM

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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July 7, 2017 in Congressional News, Political News, Tax, Tax Analysts, Tax Policy in the Trump Administration, Tax Profs | Permalink | Comments (1)

Thursday, June 22, 2017

Elaine Wilson Wins Faculty Scholarship Award

WilsonWest 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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June 22, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Sunday, May 7, 2017

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:



May 7, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)

Thursday, March 16, 2017

Tax Prof Wedding: Tessa Davis

WeddingContinuing 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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March 16, 2017 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (0)

Monday, March 6, 2017

Paul Caron Named Dean Of Pepperdine Law School

Caron (2014)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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March 6, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (29)

Monday, February 20, 2017

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

MelilliOmaha 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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February 20, 2017 in Legal Education, Tax Profs | Permalink | Comments (6)

Saturday, February 11, 2017

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'

BoiseFollowing 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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February 11, 2017 in Legal Education, Tax, Tax Profs | Permalink | Comments (2)

Tuesday, December 15, 2015

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

WaPoWashington 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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December 15, 2015 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (6)

Friday, December 11, 2015

Tax Prof Beer

PeroniCliff 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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December 11, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (3)

Wednesday, October 21, 2015

Simkovic, Sugin Elected To ALI

ALI Logo (2015)Two Tax Profs are among the 72 new members of the American Law Institute:

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October 21, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)

Sunday, September 27, 2015

Columbia Memorial Service For Marvin Chirelstein

ChirelsteinColumbia 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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September 27, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)

Tuesday, August 18, 2015

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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August 18, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (0)

Friday, July 17, 2015

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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July 17, 2015 in Legal Education, Tax, Tax Prof Weddings, Tax Profs | Permalink | Comments (3)

Sunday, June 28, 2015

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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June 28, 2015 in Legal Education, Tax, Tax Profs | Permalink | Comments (1)

Thursday, June 4, 2015

Bloom Receives Albany Law School's Annual Faculty Scholarship Award

BloomIra 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.

June 4, 2015 in Legal Education, Scholarship, Tax, Tax Profs | Permalink | Comments (0)

Wednesday, April 29, 2015

Ajay Mehrotra Named Director of American Bar Foundation

MehrotraAmerican 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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April 29, 2015 in Legal Education, Tax, Tax Prof Moves, Tax Profs | Permalink | Comments (1)

Monday, April 20, 2015

Death of Chuck Davenport

DavenportNeil 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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April 20, 2015 in Legal Education, Obituaries, Tax, Tax Profs | Permalink | Comments (1)