Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Miscellaneous
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National Evidence on the Effects of School Phone Bans
Hunt Alcott (Stanford) and many co-authors have a new NBER working paper on restricting school phone use, “The Effects of School Phone Bans: National Evidence from Lockable Pouches.” (A topic I am interested in, as someone who restricts electronics use in the classroom.) Here is the abstract: Schools across the U.S. have sharply restricted student…
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NextGen Bar Exam – Some Resources
Starting this summer, we’ll see the first group of jurisdiction begin using the NextGen Bar Exam. The first group of jurisdictions–Connecticut, Guam, Idaho, Maryland, Missouri, Northern Mariana Islands, Oregon, Palau, Virgin Islands, and Washington–will begin using the NextGen Bar Exam this July. And then another group of jurisdictions–Arizona, Iowa, Kentucky, Minnesota, Nebraska, New Mexico, North…
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Amicus Briefs Supporting Targeted Law Firms
Significant coverage last week of the many amicus briefs filed in support of law firms that successfully challenged the constitutionality of executive orders targeting law firms for their representations of clients and causes disfavored by the current federal administration (i.e., Perkins Coie, Jenner & Block, Susman Godfrey, and WilmerHale). For examples, see Abigail Adcox, Few…
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“It’s Got To Stop” – Rising Concerns Over Threats to Judges
Last week, Chief Justice Roberts called out violent threats to Supreme Court justices. As Roberts said, “Personally directed hostility is dangerous, and it’s got to stop.” But the U.S. Supreme Court is only part of it. Judges across the country are noting the dangerous increase in the intensity of threats and violent rhetoric. Reports are…
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AALS Student Writing Competition
The Association of American Law Schools has announced the launch of a nationwide 2026 Student Writing Competition on Professional Independence and the Legal Profession. The competition challenges law students to write an academic paper focused on current issues related to professional independence in the legal profession. Paper topics may address a range of issues raised…
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AALS Hosting Teach-In Webinar on Professional Independence in the Legal Profession
The Association of American Law Schools will host a new six-part teach-in webinar series—open to students, staff, and faculty at law schools throughout the nation, as well as lawyers, law firms, and others—that will explore the ethical and other issues related to professional independence in the legal profession. Registration is here. The weekly webinar series…
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Immigration Law Watch List
Concerning reports that the federal government has a “watch list” for immigration attorneys. Attorney Discovers Secret ‘Watch List’ for Immigration Lawyers, ABA Journal, December 15, 2025. See also Salvador Rivera, Attorney Uncovers ‘ICE Watch List’ of Prominent US Immigration Lawyers, WGNO, December 10, 2025; Kathryn Rubino, ICE Accidentally Publishes A ‘Watch List’ Of Immigration Lawyers,…
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A Year Of Lessons From The Tax Court (2024)
Here is a chronological listing of all the Lessons From The Tax Court I posted in 2024, with links to the Lesson, the primary case discussed, and its author. I have also listed the primary Code sections mentioned or discussed in the Lesson. At the end of the chronological listing, you will find a table…
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A Year Of Lessons From The Tax Court (2023)
Here is a chronological listing of all the Lessons From The Tax Court I posted in 2023, with links to the Lesson, the primary case discussed, and its author. I have also listed the primary Code sections mentioned or discussed in the Lesson. At the end of the chronological listing, you will find a table…
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A Year Of Lessons From The Tax Court (2022)
Here is a chronological listing of all the Lessons From The Tax Court I posted in 2022, with links to the Lesson, the primary case discussed, and its author. I have also listed the primary Code sections mentioned or discussed in the Lesson. At the end of the chronological listing, you will find a table…
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The Tax Consequences Of Name, Image, And Likeness Rules For College Athletes
Following the Supreme Court’s decision in National Collegiate Athletic Association v. Alston, 594 U.S. ___ (2021), the NCAA started allowing college athletes to accept payments for use of their name, image and likeness, effective July 1, 2021. That change in policy has created a host of various compliance issues, such as trademark licensing issues. It…
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A Year Of Lessons From The Tax Court (2021)
Here is a chronological listing of all the Lessons From The Tax Court I posted in 2021, with links to, the Lesson, the primary case discussed and its author. I have also listed the primary Code sections mentioned or discussed in the Lesson. At the end of the chronological listing, you will find a table…
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Farewell (But Not Goodbye), Malibu
My wife and I are back in Cincinnati after spending the spring semester at Pepperdine University School of Law. We had a spectacular time in every respect. From my law school rankings work (What Law Schools Can Learn from Billy Beane and the Oakland Athletics, 82 Texas L. Rev. 1483 (2004); Ranking Law Schools: Using SSRN to Measure Scholarly…
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TaxProf Blog Named Best Law Professor Blog of 2012
I am delighted that TaxProf Blog has been named the Best Law Professor Blog by Dennis Kennedy in his ninth annual Best of Law-related Blogging Awards (the “Blawggies”): Best Law Professor Blog – Paul Caron’s The TaxProf Blog The Blawggies have always had a spot for the best law professor blog. In part, it’s my…
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Santa Claus Arrested by the IRS
Santa Claus Arrested Following Joint Investigation by IRS, INS, and FWS: U.S. Federal agents arrested Santa Claus earlier today at the North Pole. … [The Acting IRS Commissioner] has released the following statement: At long last, the notorious tax cheat, Santa Claus, has been apprehended. He has been living in a foreign country for the…
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The Last Game
Reed, congratulations on your final college soccer game yesterday. It has been a joy to drive the 30,000 miles over the past four years to watch your games. I have never seen anyone whose play more perfectly captures who he is as a person — you play (and live) with joy, passion, perseverance, humility, and…
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Tax Prof Cuts a Rug
I am awaiting a call from Dancing with the Stars (if Tom DeLay can do it, why not me?):
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Tech News You Use: Extend the Range of Your Wi-Fi Network
PC World: How to Extend Your Wi-Fi Network: Tips and Tricks to Boost Your Wireless Network Range at Home or in the Office: If you’re not getting the range you want from your home or office wireless network, there are many ways you can go about expanding your coverage. In this guide we’ll discuss some…
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Farewell, 3810 Miami Road
Yesterday was a bittersweet day for my wife and me: with our two kids off to college, we sold our family home of 22 years. We left Boston in 1990 to move to Cincinnati to start a family, and we were blessed to buy a wonderful home in Mariemont, Ohio. We celebrated many wonderful events…
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The 10 Best Websites for Law Students
I am thrilled that our Law Professor Blogs Network has been named one of The 10 Best Websites for Law Students by The National Jurist: For law students who know what legal field they are interesyted in Law Professor Blogs is a great resource. Broken down by specialty, the blogs on the site are created…
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Santa Claus Arrested by the IRS
Santa Claus Arrested Following Joint Investigation by IRS, INS, and FWS: U.S. Federal agents arrested Santa Claus earlier today at the North Pole. … Douglas Shulman, Commissioner of the IRS, has released the following statement: At long last, the notorious tax cheat, Santa Claus, has been apprehended. He has been living in a foreign country…
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‘Twas the Night Before Christmas (Legal Version)
Check out the original and legal versions of the classic poem, ‘Twas the Night Before Christmas [click on chart to enlarge]:
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Christmas Gifts for that Special Tax Person
Tax Lawyer, Dude ($2.99 digital book): Taxes for individuals are more complicated than ever. American lifestyles include changing jobs, being more mobile and selling homes more often. Companies are more complex with mergers, multinational systems, and takeovers. And to fill the need, came individuals with an assortment of training and backgrounds to help individuals and…
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Christmas Gifts for that Special Tax Person
For Counsel (Products and Gifts for Lawyers) sells an exact reproduction of the original 1913 Form 1040 (for $245): Four pages long, including one page of instructions. Impressively framed in classic mahogany with beaded edge and segmented mat of ivory. Brass plate mounted on the mat states: "1913 Inaugural Form 1040." Framed dimensions are 30"…