
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

Kenneth Lasson (Baltimore), Compelling Orthodoxy: Myth and Mystique in the Marketing of Legal Education, 10 U.N.H. L. Rev. 273 (2012): This article seeks to demonstrate the negative effects of law schools’ preoccupations with enhancing their image and marketing strategy, especially as they are reflected in both scholarship and academic freedom.
Aparna Mathur (American Enterprise Institute) has posted several tax papers on SSRN: An Empirical Analysis of Middle Class Welfare: Testing Alternative Approaches (2006) Predicting Tax Reform (2007) The Consumer Burden of a Carbon Tax on Gasoline (2009) A Spatial Model of the Impact of Bankruptcy Law on Entrepreneurship (2009) Taxes Around the World: A Brief…
Dallas Morning News: Scott K. Ginsburg, Renowned Seller of Exotic Cars, Sues Georgetown University to Retrieve $7.5 Million in Donations: Scott K. Ginsburg made most of his many millions in the late 1990s, when he and Tom Hicks (briefly) partnered in the radio business and sold their offspring to Clear Channel for upwards of $17…
Victor Thuronyi (International Monetary Fund) presents Supplemental Expenditure Tax at NYU today as part of its Pathways to Tax Reform Series: The U.S. urgently needs tax reform and substantial deficit reduction. The Supplemental Expenditure Tax (SET) can be an important building block of a tax reform package that reduces the deficit. The SET should have…
Theodore Freedman, a former Kirkland & Ellis senior partner, pleaded guilty yesterday to tax fraud for under-reporting his partnership income by more than $2 million in 2001-04. Under the plea agreement, Freedman is to required to pay $671,000 in restitution to the IRS and $169,000 to New York state. He faces a maximum of three…
The Fiscal Times: The Ten Worst States for U.S. Taxes: New York New Jersey California Vermont Rhode Island Minnesota North Carolina Wisconsin Iowa Maryland
Darien Shanske received the UC-Hastings Foundation Faculty Award for his tax scholarship: Professor Darien Shanske has been awarded the UC Hastings Foundation Faculty Award for his scholarship in the field of taxation. The award, designed to encourage and reward faculty, includes a $10,000 honorarium. Shanske’s research and writing focuses on ways to develop state and…
Here are the Washington & Lee tax law review combined rankings of the five major tax journals: Florida Tax Review ("Florida") Tax Law Review ("NYU") Tax Lawyer ("ABA") Tax Notes Virginia Tax Review ("Virginia") The rankings are based on the annual combined rankings in 2003-2012 among these five journals:by: Impact Factor (citations/number of articles published)…
Following up on last week's post on the death of Christine Ann Brunswick, Executive Director of the ABA Tax Section for over 25 years: several Tax Profs share their remembrances of Christine: Alice Abreu (Temple) Ellen Aprill (Loyola-L.A.) Paul Caron (Cincinnati & Pepperdine) Cynthia Lepow (Loyola-New Orleans) Francine Lipman (UNLV) Roberta Mann (Oregon) Deborah Schenk (NYU)
Attorney-Adviser, Special Counsel (Tax-International), Office of Chief Counsel (Salary: $123,758 to $155,500) Attorney-Advisor (Tax), Senior Technical Reviewer, Office of Chief Counsel (Salary: $123,758 to $155,500) General Attorney (Tax), Senior Counsel, Office of Chief Counsel (Salary: $123,758 to $155,500) General Attorney (Tax), Office of Associate Chief Counsel (International) (Salary: $105,211 to $136,771) General Attorney (Tax), Office of…
Anne L. Alstott (Yale), Marriages as Assets? Real Freedom and Relational Freedom: In Real Freedom for All, Philippe Van Parijs advocates a tax on wages. Jobs, he contends, constitute a scarce resource that — like inherited wealth — should be taxed in order to fund the highest possible basic income. The same logic, it would…
Bradley T. Borden (Brooklyn), Using the Client-File Method to Teach Transactional Law, 16 Chapman L. Rev. ___ (2013): This article presents a teaching method (the client-file method) for transactional law courses that combines the business school case-study method with the law school case method. The client-file method of teaching requires students to become familiar with…
Darien Shanske (UC-Hastings) presents Modernizing the Property Tax at NYU today as part of its Colloquium Series on Tax Policy and Public Finance convened by Daniel Shaviro (NYU) and William Gale (Tax Policy Center; visiting at NYU): It is commonly and correctly claimed that our national tax on income systematically undertaxes the income derived from owner-occupied housing.…
Robert Morse (Director of Data Research, U.S. News), Which Universities Are Ranked Highest by College Officials?: School Overall Rank Academic Peer Score Academic Peer Rank Harvard 1 4.9 1 MIT 6 4.9 1 Stanford 6 4.9 1 Princeton 1 4.8 4 Yale 3 4.8 4 UC-Berkeley 21 4.7 6 Columbia 4 4.6 7 Chicago 4…
Tax Prof Heather M. Field has been named Bion Gregory Chair in Business Law and Associate Academic Dean at UC-Hastings: “I’m delighted that Heather Field is willing to take on this new role for UC Hastings,” said Academic Dean Designate Beth Hillman. “She’s an ideal fit because of the great respect she’s earned from our…
New York Times DealBook: Why Carried Interest Is a Capital Gain, by Steve Judge (President & CEO, Private Equity Growth Capital Council): The current debates on tax reform and government spending levels have often focused on raising taxes on carried interest. While many, including a recent opinion piece in The New York Times by Lynn…
Following up on my previous posts (links below): St. Louis Interlim Dean Tom Keefe, a local personal injury lawyer who was appointed by the university president following the abrupt resignation of Dean Annette Clark, has resigned after a series of controversial remarks: Does that sound like somebody who is [University President] Father Biondi’s butt boy?…
Sarah B. Lawsky (UC-Irvine), Modeling Uncertainty in Tax Law, 65 Stan. L. Rev. ___ (2013): Each year, the government faces a massive shortfall in tax collections: the annual difference between the amount taxpayers owe the government and the amount the government actually receives is nearly $400 billion dollars. The questions of when and why taxpayers…
Law School Transparency yesterday released its annual index of law school disclosure of placement information. LST reports that only 23.6% (47/199) of ABA-approved law schools have been fully transparent in 19 categories of placement data as of March 4, 2013 (overall statistics; methodology): Akron Albany Baltimore Baylor Boston College Colorado CUNY Dayton George Mason Golden…
Thompson v. Commissioner, 140 T.C. No. 4 (Mar. 4, 2013): P filed a petition for review pursuant to I.R.C. §. 6330 in response to R’s determination to proceed with collection. P sought a collection alternative of a partial payment installment agreement with a monthly payment of $3,000. The Internal Revenue Manual provides guidance for determining…
The Subcommittee on Oversight of the House Ways & Means Committee holds a hearing today on The Tax-Related Provisions in the President’s Health Care Law: According to the Government Accountability Office, the President’s health care law contains 47 tax or tax-related provisions. Estimates by the Congressional Budget Office and the Joint Committee on Taxation confirm…
The Senate Budget Committee holds a hearing today on Reducing the Deficit by Eliminating Wasteful Spending in the Tax Code: The hearing will focus on making sure we are tackling the deficit in a balanced and fair manner and calling on the wealthiest Americans and biggest corporations to pay their fair share, rather than solely…
Ruth Mason, Anthony J. Smits Professor of Global Commerce at the University of Connecticut, has accepted a lateral offer from the University of Virginia School of Law: Prior to joining the UConn faculty in 2006, Ruth Mason served as Deputy Director of the International Tax Program and Executive Director of the Graduate Tax Program at…
Daniel N. Shaviro (NYU) delivers the Ann F. Baum Memorial Lecture on Elder Law at Illinois today on Should Social Security and Medicare be More Market Based?: Contemporary political debate about Social Security and Medicare often conflates the issue of the programs’ long-term fiscal sustainability with that of whether their design should be made more…