The winners of the 2025 Tannenwald Writing Competition have been announced. Named for the late Tax Court Judge Theodore Tannenwald, the competition is open to all full- and part-time law school students. Papers on any federal or state tax-related topic may be submitted in accordance with the competition rules. Here are this year’s winners:

First Prize ($5000):

Leni Hirsch
Yale Law School
The Tax Treatment of College Sports in the NIL Era: A Case for Reform
Faculty Sponsor: Professor Michael Graetz

(tie) Second Prize ($2,500):

Alyssa Dantoin
Washington University School of Law
The Price of Leadership: The Inequitable Burden of IRC Section 4960 on Nonprofit Organizations
Faculty Sponsor: Professor Conor Clarke

(tie) Second Prize ($2,500):

Alexander Greenburg
New York University School of Law
Financial Innovation and the Limits of the Constructive Sale Doctrine: A Reappraisal of the Variable Prepaid Forward Contract
Faculty Sponsor: Professor Mitchell Kane