ABA Tax Section Interview With Tax Prof Anthony Infanti

Jeremiah Coder, People in Tax: Interview with Anthony Infanti, 43 ABA Tax Times 6 (Winter-Spring 2024): 

Editor’s Note: Anthony “Tony” Infanti is a professor of law at the University of Pittsburgh School of Law. Professor Infanti teaches a variety of tax courses at Pitt Law, including Federal Income Tax, Corporate Tax, and International Tax. He is a prolific author, with scholarly work focusing on comparative tax law, critical tax theory, and the intersections between these two fields of study. He received degrees from New York University (LL.M. Taxation), University of California Berkeley (J.D.), and Drew University (B.A.), and is an elected member of the American Law Institute, the American College of Tax Counsel, and the American Bar Foundation.

ATT: Professor Infanti, it’s great to be talking to you about your career. What got you interested in tax in the first place?

PI: Rather than following the more typical path of coming into law school with an interest in tax or developing an interest after taking a few tax courses, you might say that tax found me. Although tax was always on my list of courses to take, I never actually managed to work it into my schedule during law school. After law school and clerking, I began work in the corporate department at a law firm in New York.

Continue reading

Roger Colinvaux Receives 2024 ABA Outstanding Nonprofit Academic Award

Roger Colinvaux (Catholic University) received the 2024 Outstanding Nonprofit Academic Award from the ABA Business Law Section: 

The legal nonprofit community has named the 2024 recipients of the annual “Outstanding Nonprofit Lawyer Awards.” The Nonprofit Organizations Committee of the American Bar Association, Business Law Section, recognizes accomplished and civic-minded nonprofit lawyers in the categories of Academic, Attorney, In-House Counsel, and Young Attorney. Additionally, the Committee bestows the Vanguard Award on a leading legal practitioner for his or her lifetime commitment to the nonprofit field. ...

OUTSTANDING ACADEMIC AWARD RECIPIENT
Professor Colinvaux is a Professor of Law at the Columbus School of Law, The Catholic University of America, where he teaches courses in Federal Income Taxation, Nonprofit Organizations, Property, and Legislation. From 2001-2008 he was Legislation Counsel at the nonpartisan Joint Committee on Taxation in the U.S. Congress with responsibility for tax legislation relating to nonprofit organizations, including the charitable giving and reform provisions in the Pension Protection Act of 2006. He currently is a visiting professor at George Washington Law School.

Continue reading

Erin Scharff Named Distinguished Research Scholar At Arizona State

Erin Scharff (Associate Dean of Research and Faculty Development, Arizona State) has been named Willard H. Pedrick Distinguished Research Scholar: 

Erin Adele Scharff joined the ASU College of Law faculty in 2014.  Previously, she was a visiting assistant professor of tax law at New York University School of Law, where she served as an editor of the Tax Law Review.  

Professor Scharff’s scholarship focuses on fiscal federalism, including the allocation of revenue authority between state and local governments, local government law, and state tax law. Her publications have appeared in Stanford Law Review, Georgetown Law Journal, New York University Law Review, and the Tax Law Review, among other journals. As an expert on local fiscal authority, Scharff has written several amicus briefs on the legal authority of local governments to raise revenue under state constitutions.

Professor Scharff is the coauthor of casebooks in both taxation and local government law: Cases and Materials on State and Local Government Law (9th ed, 2022) and Federal Income Taxation (19th ed., forthcoming 2023). She is an elected member of the American Law Institute and a past chair of the AALS Tax Section.

Continue reading

Sarah Lawsky Receives 2024 Northwestern University Award For Research Excellence

Northwestern University, Sarah B. Lawsky Receives 2024 Walder Award: 

Sarah B. Lawsky, Stanford Clinton Sr. and Zylpha Kilbride and Clinton Research Professor of Law at Northwestern Pritzker School of Law, has received the 2024 Martin E. and Gertrude G. Walder Award for Research Excellence.

The award recognizes Lawsky’s international impact at the intersection of law, artificial intelligence and real-world policy questions of government revenue and equity. Lawsky’s research focuses on tax law and on the application of formal logic and artificial intelligence to the law. She has taught courses related to federal income tax, corporate tax, partnership tax, tax policy, tax deals and contracts.

"I am very grateful for this recognition,” Lawsky said. “Working at the intersection of law, computer science and philosophy right now is incredibly fun and exciting, especially collaborating with other researchers and seeing my theoretical work have practical payoff in the real world."

Continue reading

Jacob Goldin Awarded 2024 University Of Chicago Prize In Law & Economics

Jacob Goldin Awarded 2024 Donald M. Ephraim Prize in Law and Economics:

The second annual Donald M. Ephraim Prize in Law and Economics has been awarded to Jacob Goldin, Richard M. Lipton Professor of Tax Law at the University of Chicago Law School.

The prize, established last year by the University of Chicago through the generous support of Donald M. Ephraim, ’54, recognizes an early-career scholar in the area of law and economics whose work has advanced the state of knowledge in the field and whose intellectual impact has the potential to reach the legal academy, legal profession, and beyond. The inaugural winner was Megan T. Stevenson, Associate Professor of Law and Associate Professor of Economics at the University of Virginia.

Trained as a lawyer and economist, Professor Goldin primarily focuses his scholarship on US tax policy affecting low-income households. His research interests also include health policy, tax administration, and the application of behavioral economics to policy design. Ephraim was pleased to see the Prize go to Goldin: “I am delighted that our selection committee chose Professor Goldin, a prolific scholar whose work is already impacting multiple domains of law and policy.”

Continue reading

Former Dean And Tax Prof Leo Martinez Receives 2024 ABA Kutak Award

ABA, Dean Emeritus Leo P. Martinez is the 2024 Robert J. Kutak Award Recipient:

Leo Martinez is Dean Emeritus and Albert Abramson Professor of Law Emeritus at the University of California College of the Law San Francisco. He is currently a Managing Director at Anderson, the tax and financial services firm.

Professor Martinez is a past Chair of the Council of the ABA Section of Legal Education and Admissions to the Bar. He is a past President of the Association of American Law Schools (AALS). He has chaired or served on more than thirty law school site evaluation visits, and he has assisted more than a dozen law schools in their strategic planning. He is currently Vice-Chair of the WASC Senior College & University Commission (WSCUC).  He is a member of the American Law Institute (ALI), he was one of the academic advisers on the ALI’s Principles of the Law of Liability Insurance project, and he was a member of the ABA Task Force on the Future of Legal Education that issued its final report in 2014. He received Public Advocates’ Voices of Conscience Award in 2011, he was elected an honorary fellow of the American College of Coverage Counsel in 2017, and he was presented with the Visionary Award by the then UC Hastings Board of Directors in 2018.

Professor Martinez has lectured and written extensively on legal education and on his chosen fields of tax and insurance law throughout the United States, Europe, South America, and Asia.

Continue reading

9th Annual Texas Tax Faculty Workshop

SMU 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)

Continue reading

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

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

Continue reading

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: 

Professor 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:

Continue reading

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:

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.

Continue reading

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):

Continue reading

Dan Shaviro To Receive 2023 Holland Medal

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

Daniel 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:

• Richard Bird (Toronto) (2006)
• Michael Graetz (Columbia) (2013)
• James Poterba (MIT) (2014)
• Alvin C. Warren, Jr. (Harvard) (2016)
• Jim Hines (Michigan) (2017)

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.

Continue reading

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.

Continue reading

8th Annual Texas Tax Faculty Workshop

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)

Continue reading

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:"

Many 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?:

Continue reading

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).

Continue reading

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

Continue reading

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.

Continue reading

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.

Continue reading

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)

Continue reading

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)

Continue reading

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:

Continue reading

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.

Continue reading

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?

Continue reading

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.

Continue reading

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

Continue reading

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.

Continue reading

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.

Continue reading

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.

Continue reading

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).

Continue reading

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.

Continue reading

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.

Continue reading

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.

Continue reading

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.”

Continue reading

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.

Continue reading

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?

Continue reading

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.

Continue reading

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!

Continue reading

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."

Continue reading

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]. ...

Continue reading

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. ...

Continue reading

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.”

Continue reading

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.

Continue reading

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)

Continue reading

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:

Continue reading