The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2023 tax writing competition:

First Prize ($5,000):
Colin Heath (NYU), Taxing “Borrow” in “Buy/Borrow/Die”
Faculty Sponsor: Daniel Hemel

Second Prize ($2,500):
Frédéric Ney (Georgetown), Could An Inheritance Tax with a Partial Step-Up in Basis at Death be a Compromise? 
Faculty Sponsors: Beth Bell & Jon Talisman 

Third Prize ($1,500 each):
Kaleb Mount (Yale), Rethinking Tracing and Electivity in a Flawed Interest Deduction 
Faculty Sponsor: Yair Listokin

Neil Kelliher (Virginia), Clearly Erroneous: Countering Federal Circuit Courts’ Unjustified and Unnecessary Trend Toward De Novo Review of the Economic Substance Doctrine
Faculty Sponsor: Ethan Yale

• 2022 Tannenwald Tax Writing Competition Winners
• 2021 Tannenwald Tax Writing Competition Winners
• 2020 Tannenwald Tax Writing Competition Winners
• 2019 Tannenwald Tax Writing Competition Winners
• 2018 Tannenwald Tax Writing Competition Winners
• 2017 Tannenwald Tax Writing Competition Winners
• 2016 Tannenwald Tax Writing Competition Winners
• 2015 Tannenwald Tax Writing Competition Winners
• 2014 Tannenwald Tax Writing Competition Winners
• 2001-2013 Tannenwald Tax Writing Competition Winners