The 2006 Tannenwald Writing Competition is sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and The American College of Tax Counsel:

Named for the late Tax Court Judge Theodore Tannenwald, Jr., and designed to perpetuate his dedication to legal scholarship of the highest quality, the Tannenwald Writing Competition is open to all full- or part-time law school students, undergraduate or graduate. Papers on any tax-related topic may be submitted in accordance with the Competition Rules:

• Entry Deadline: July 1, 2005
• Prizes:
  • First Prize:  $3,500
  • Second Prize: $2,500
  • Third Prize: $1,500

More than 40 papers were submitted in the 2005 Competition.  The winners were:

• First Prize ($3,500): Chloe A. Burnett (NYU), From the CFC Babel to the Round Table: Replacing Multiple CFC Regimes With a Collective, Targeted Attribution System (Faculty Sponsor: H. David Rosenbloom)
• Second Prize ($2,500): Celia Whitaker (Yale), How to Build a Bridge: Eliminating the Book-Tax Accounting Gap (Faculty Sponsor: Michael J. Graetz)
• Third Prize ($1,500): Andrew L. Grossman (NYU), Examining the Education Provisions of the Tax Code (Faculty Sponsor: Deborah Schenk)

In addition, four papers received "Honorable Mention" recognition:

• Lindsay H. Rubel (Washington & Lee), Complexity, Regressivity, and Income Disparity: Self-defeating Aspects of the Earned Income Tax Credit (Faculty Sponsor: Harlan Beckley)
• Joshua Mishkin (Maryland), The State of Integration in a Partial Integration State: A Discussion of Corporate Tax Integration, President Bush’s Fiscal 2004 Year Proposals, and The Jobs and Growth Tax Relief Reconciliation Act of 2003 (Faculty Sponsor: Robert I. Keller)
• Natalya Teplitsky (Hofstra), Contingent Liability Tax Shelters: Past, Present and No Future (Faculty Sponsor: Linda Galler)
• Chin-Chin Yap (Georgetown), The Tax Shelter Games (Faculty Sponsor: Ethan Yale)

For more information, contact Nancy Abramowitz.