
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

The tax treatment of frequent flyer miles is a staple in the basic income tax course. Beginning over twenty years ago, commentators began discussing the issue: M. Bernard Aidinoff, Frequent Flyer Bonuses: A Tax Compliance Dilemma, 31 Tax Notes 1345 (1986) Joseph M. Dodge, How to Tax Frequent Flyer Bonuses, 48 Tax Notes 1301 (1990)…
The Federalist Society has announced a new Searle Young Legal Scholars Research Fellowship Program to provide two junior tenure-track faculty members funding to take a semester-long research leave to make major progress on an important scholarly article: The Award: Fellows will receive a stipend set at a level reasonably comparable to their salary for half…
Today is the deadline for the 2008 Tannenwald Writing Competition sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and 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…
Tax Profs are invited to join the Teaching Materials Network: a database of contact information for faculty members in all subject areas willing to share syllabi, teaching notes, PowerPoints, etc. with other Tax Profs.
Mark DeAngelis (UConn, School of Business) has a wonderful web site (Errors of Law) with songs, music videos, movie clips, video clips, and case-specific clips for use in law school classes
Chronicle of Higher Education: Can Shorter Classes Mean More Learning?, by Paula Wasley: A recent study by researchers at the University of Texas at Austin found that students rate shorter, intensive courses — in which a semester’s worth of material is taught at an accelerated rate — as more effective than traditional 15-week courses. The…
I previously blogged Dean Saul Levmore’s decision to pull Internet access out of the University of Chicago’s law school classrooms (as well as Doonesbury’s great take on the issue). Ian Ayres (Yale), who launched the anti-laptops in the classroom movement in 2001 with his New York Times op-ed, applauds Chicago’s laptop ban on Freakonomics: In…
Arthur Best (Denver) has posted Student Evaluations of Law Teaching Work Well: Strongly Agree, Agree, Neutral, Disagree, Strongly Disagree, 38 Sw. U. L. Rev. ___ (2008). Here is the abstract: Academics in the fields of psychology and education generally describe student evaluations of teaching as reliable and useful. On the other hand, law professors often…
Barbara Glesner Fines (Missouri-Kansas City) has posted The Impact of Expectations on Teaching and Learning, 3 Gonzaga L. Rev. 89 (2003), on SSRN. Here is the abstract: Law schools are in a crisis of confidence in the abilities and motivations of their students. … Professor Maranville of the AALS Section on Teaching Methods summarized these…
Tax Prof Kevin Yamamoto (South Texas) has posted Banning Laptops in the Classroom: Is it Worth the Hassles?, 57 J. Leg. Educ. ___ (2007), on SSRN. Here is the abstract: Over the last several years law school classrooms have seen an explosion of student laptop use. Law professors have allowed this by default, generally under…
U of C Law School Takes Classrooms Out of the Internet Age (Chicago Daily Law Bulletin), by Jerry Crimmins: The University of Chicago Law School has removed Internet access in most of its classrooms because of a growing problem of students surfing the Web on laptops during lectures. "Every teacher underestimates the amount of Internet…
The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and American College of Tax Counsel are sponsoring the 2008 Tannenwald Writing Competition: 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-…
Nancy G. Maxwell (Washburn) has posted From Facebook to Folsom Prison Blues: How Banning Laptops in the Classroom Made Me a Better Law School Teacher, 14 Rich. J. L. & Tech. No. 2 (2007), on SSRN. Here is the abstract: This article reports on the recent scientific research, as well as summarizing the data collected…
Funny video to show in class on what constitutes an ordinary and necessary business expense (G-rated version above the fold; R-rated version below the fold):
James Felton (Central Michigan University, Department of Finance & Law), Peter T. Koper (Central Michigan University, Department of English Language & Literature), John Mitchell (Central Michigan University, Department of Finance & Law) & Michael Stinson (Central Michigan University, Department of Computer Science) have published Attractiveness, Easiness and Other Issues: Student Evaluations of Professors on Ratemyprofessors.com,…
Congratulations to the winners of the 7th Annual ABA Law Student Tax Challenge, determined through oral and written arguments in semi-final and final competition rounds at the ABA Tax Section Midyear Meeting last week in Lake Las Vegas, NV: J.D. Division: 1st Place: Western New England: John LeVangie & Ryan Wyzik, coached by Frederick Royal…
Customer Leaves $400 Tip For Waitress; Waitress Had Complained About Cost of Textbooks Rare Purple Pearl Found in $10 Plate Of Clams; Experts Say Pearl Worth Up To $25,000 (Hat Tip: Donald Tobin.)
The semi-final and final rounds of the 7th Annual Law Student Tax Challenge take place today at Section of Taxation Midyear Meeting in Lake Las Vegas, NV: 9:00 a.m. – 12:00 p.m.: J.D. Division Semifinal Rounds (Teams 2, 3, 9, 21, 22, 25) 1:15 p.m. – 4:00 p.m.: LL.M. Division Final Rounds (Teams 5, 10,…
The AALS has announced that the following Tax Profs have been selected as the Teacher of the Year for 2006-07 at their respective law schools: J. Martin Burke (Montana) Bridget J. Crawford (Pace) James M. Delaney (Wyoming) Jeffrey…
Tax Prof Kevin Yamamoto (South Texas) has posted Banning Laptops in the Classroom: Is It Worth the Hassles?, 57 J. Legal Educ. ___ (2008), on SSRN. Here is the abstract: Over the last several years law school classrooms have seen an explosion of student laptop use. Law professors have allowed this by default, generally under…
Michael Vinson (Golden Gate) passes along another great real-life illustration for teaching the income tax exclusion for gifts and bequests: Man Leaves $50,000, Car to Waitress (AP): For nearly seven years Melina Salazar did her best to put on a smile and tend to the every need of her most loyal and cantankerous customer. She…
The semi-finalists will be notified today in the 7th Annual Law Student Tax Challenge. They will participate in oral rounds at the Section of Taxation Midyear Meeting in Lake Las Vegas, NV on January 18, 2008. For more details, see here. Update: For a list of the J.D. semi-finalists and LL.M. finalists (by team number),…
Those of us who teach the income tax treatment of treasure trove got an early Christmas gift with this story out of Cleveland: Other videos: Associated Press CBS News Press coverage: Associated Press: Contractor, Owner Feud Over Hidden Cash CBS: "Finders, Keepers" For Hidden Treasure? Stash of Money in Woman’s Wall Spurs Bizarre Legal Case…
Written submissions are due today in the 7th Annual Law Student Tax Challenge. Semi-Finalists will be notified on December 21, 2007, and will participate in oral rounds at the Section of Taxation Midyear Meeting in Lake Las Vegas, NV on January 18, 2008. For more details, see here.
I previously have blogged (here, here, here, and here) the fate of the venerable Glenshaw Glass Company, known to generations of tax professors, lawyers, and students as the party in the seminal Supreme Court case on the definition of income profiled in Chapter 1 of our Tax Stories book. (My summary of the chapter in…