
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

With the start of another academic year, Tax Analysts has asked me to invite law, accounting, and economics professors to take advantage of its wonderful "Campus" program, which provides complimentary educational Web access to its tax materials: Purpose: The purpose of Tax Analysts Campus … is to provide professors an opportunity to teach with, and…
The ABA Section of Taxation Young Lawyers Forum last night released the Problem, updated rules (J.D.; LL.M.), and entry forms (J.D.; LL.M.) for the 7th Annual Law Student Tax Challenge ("LSTC"): Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to the client explaining the result. Based on…
Jim Maule (Villanova) has a well-deserved reputation as the Yoda of tax teachers, as he generously shares his insights with both tax faculty (via email discussion groups, exam banks, and PowerPoint banks) and tax students (via CALI exercises). His latest contribution via his wonderful tax blog is a series of forty (!) posts on structuring…
Those teaching tax courses this fall should check out the 500 wonderful tax charts (in 30 categories) available free of charge on Andrew Mitchel’s web site. My favorites remain the charts of the transactions in the cases and transactions featured in the Tax Stories and Business Tax Stories books.
Bridget J. Crawford (Pace) has posted Basis and the Bridge: A One-Act Story of Philadelphia Park on SSRN. Here is the abstract: This is a short, in-class exercise/demonstration/dramatization to help introductory Federal Income Tax students understand the holding of Philadelphia Park Amusement Co. v. U.S., 126 F. Supp. 184 (Ct. Cl. 1954). Different students can…
Sobering teaching thought of the day from Dan Shaviro (NYU): you’re only as good as your last class.
Tax Prof Linda Sugin was named Fordham’s Teacher of the Year. From the press release: The SBA selected Sugin for her "dedication to her students. She expects a lot from her students and does so because she truly wants each to have benefited from enrolling in her class."
Interesting op-ed in this week’s Chronicle of Higher Education: Harvard, Be Honest, by Leonard Cassuto (Fordham University, English Department): Dear Harvard: It was with eager anticipation that I opened your recently released task-force report, A Compact to Enhance Teaching and Learning at Harvard, on the charged topic of the role of teaching in the research…
Check out the music video from Tax Prof Arthur Cockfield (Queen’s University), What You Know About Tax?: My favorite lines: I know you like me ‘cause Ratemyprof says you does I just can’t be ignored With jacket made of cord My class’ll leave you floored My lectures so adored Don’t tell me that you’re bored…
For those enmeshed in grading right now, check out this hilarious exam story. (Hat Tip: Tom Smith.)
Tax Prof Bridget J. Crawford received Pace Law School’s award for outstanding teaching for the third year in a row at Sunday’s graduation ceremony. Here are the Bridget’s remarks: I look at this award and I can think of only one word – “income.” It was Chief Justice Warren writing for the court in Glenshaw…
Jeffrey L. Kwall has been named the recipient of Loyola-Chicago Law School’s first annual Professor of the Year award, determined by a panel of student judges.
For those on the prowl for real-life examples of the time value of money for use in the basic income tax course: Mike Dorf has an interesting example from today’s increase in the cost of a first-class mail stamp to 41 cents, and the Post Office’s sale of "Forever Stamps" which can be used for…
PrawfsBlawg is hosting an open forum on choosing a casebook for the Income Tax course as part of its Course Preparation Project. You can submit comments here. For a list of Income Tax casebooks (albeit a bit dated), see here.
Howard Katz (Charlotte) & Kevin O’Neill (Cleveland State) have posted Strategies and Techniques of Law School Teaching: A Primer for New Teachers on SSRN. Here is the abstract: Much has been written about law school teaching. In our view, the contributions of Kent Syverud, Susan Becker, and Douglas Whaley are especially valuable. Why, then, did…
Interesting article in this week’s Chronicle of Higher Education: Perfecting Your Vocal Technique; You May Resist the Notion of Teaching as a Performance, but Your Classroom Voice Can Help or Harm Student Attentiveness, by James M. Lang: As much as we might want to resist the notion of teaching as a performance — thinking that…
Georgetown Law Prof David D. Cole explains in a Washington Post op-ed, "Laptops v. Learning," why he bans student use of laptops in class: [M]y first-year students were a bit surprised when I announced at the first class this year that laptops were banned from my classroom. I did this for two reasons, I explained.…
The AALS has announced that the following Tax Profs have been selected as the Teacher of the Year at their respective law schools: Bradley W. Joondeph (Santa Clara) Nancy Assaf McLaughlin (Utah) William J. Rands (Cincinnati)
Reginald Mombrun (Florida A&M) has published The Relevance of Federal Income Tax Courses in the Law School Curriculum and in Law Practice: Now More Than Ever, 59 Tax Law. 1079 (2006). Here is the Introduction: In this Commentary, I address law school teaching: what is good and not so good about it, and, more importantly,…
The 2007 Tannenwald Writing Competition is sponsored by the Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and the American College of Tax Counsel: The Competition is open to full or part-time law school students, undergraduate (J.D.) or graduate (L.L.M. or S.J.D.). Submitted papers may focus upon technical or policy-oriented topics relating to any…
The inaugural issue of the International Journal for the Scholarship of Teaching & Learning (IJ-SoTL) is available with a number of interesting articles, including: Theory: The Elephant in the Scholarship of Teaching and Learning Room, by Pat Hutchings (Carnegie Academy for the Scholarship of Teaching & Learning) Abstract What‘s It Really All About? The Scholarship…
As we launch another law school semester, check out this quote from someone who definitely should consider another line of work: I am facing the realization that I do not have the personality for teaching. Instead of wanting to help and nurture students, I want to kick the little buggers into the deep end and…
For those beginning a new semester teaching tax courses. I want to recommend again the wonderful tax charts prepared for Andrew Mitchel. There are now over 400 charts in dozens of categories. I use several of them in my classes, including those of the ten cases in our Tax Stories book.
The Carnegie Foundation for the Advancement of Teaching yesterday released Educating Lawyers: Preparation for the Profession of Law, by William M. Sullivan, Anne Colby, Judith Welch Wegner, Lloyd Bond & Lee S. Shulman. The report challenges law schools to provide more skills and ethics training: "The gap between teaching students to think like a lawyer…
For those who teach the non-deductibility of child care expenses through the classic Smith v. Commissioner, 40 B.T.A. 1038 (1939): the Tax Court’s decision last week in Settimo v. Commissioner, T.C. Memo. 2006-261 (12/7/06), reaffirms the principle. In that case, the owner of two S corporations argued: Petitioner Sallyn Settimo could not have worked unless…