Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Uncategorized
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Call for Tax Papers and Panels: Law & Society Annual Meeting
Neil Buchanan has issued his annual call for tax papers and panels for next year’s annual meeting of the Law & Society Association in Chicago, Illinois (June 22–26, 2027): The Law & Society Association (LSA) will host its next Global Meeting from June 22 to 26, 2027, in Hong Kong. For the 23rd year in a row, I…
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Teaching Tidbit: Exam-Day Stress Management for Your Students
Next week, our 1Ls at McGeorge will be taking their first midterm exams of law school. Many are experiencing anxiety and stress, and it breaks my heart to witness brilliant students doubting their capabilities. Of course, I (we all?) need to do better to help students see their own greatness and understand that productive struggle…
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Herzfeld: “Will the Bond Market Force Congress’s Tax Hand?”
Mindy Herzfeld (Florida): Will the Bond Market Force Congress’s Tax Hand?, 192 Tax Notes Fed. 1749 (Sept. 7, 2026) Warnings about the dangers of an ever-increasing federal deficit have persisted for years, but Congress, successive administrations, the economy, and the markets shrugged them off. However, the latest sign of unease comes from a corner that…
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Law.com: ‘At Best Bizarre’: FIU Faculty Balk at Former Trump Aide’s Appointment as Law Dean
As reported last month on the TaxProf blog, the Florida International law faculty may have some misgivings about the new dean and the selection process. Christine Charnosky for Law.Com (subscription required) provides the latest available details. “Former Trump lawyer Daniel Z. Epstein was appointed interim dean of FIU Law despite a search committee’s decision not…
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Tax Prof Moves, 2025-2026
Here is a list of (1) visiting assistant professor hires; (2) entry-level hires; (3) lateral moves; (4) promotions, tenures, chairs, and professorships; (5) administrative appointments: (6) visits; and (7) retirements involving tax professors in 2025–26. (Email taxprofblogeditors [at] pepperdine.edu any omissions. Updates in bold.) Visiting Assistant Professor Hires Entry-Level Hires Lateral Moves Promotions, Tenures, Chairs,…
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Blaszczyk: “Field Notes from the U.S. Law Teaching Market”
Matt Blaszczyk (University of Georgia), Field Notes from the U.S. Law Teaching Market: The U.S. law teaching market is highly competitive and traditionally reliant on specific institutional signals. For non-traditional candidates, accessing the unwritten norms of this ecosystem can be challenging. This collection of notes functions as a strategic roadmap to demystify the process. It…
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Law School Reforms to the 1L Experience and Academic Probation
Do law faculty committees need something to do? Here are detailed possibilities for reform: The First Year Experience Prentiss Cox (Minnesota), Kill 1, 20 Harv. L. & Pol’y Rev. 103 (2025). “This Article argues that meaningful change requires directing our attention to the central pillar on which law school education rests—the firstyear of law school, the `1L’…
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Tax Panels at the 2026 SEALS Annual Conference
The 2026 Southeast Association of Law Schools (SEALS) Annual Conference concluded today on Amelia Island. The schedule included two tax panels. Details below the fold.
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The OBBBA’s Trump Accounts Open on July 4
On the OBBBA’s first anniversary, one of the law’s more unusual experiments takes full effect. Starting July 4, 2026, contributions may be made to minor children’s 530A accounts—better known as Trump Accounts. There’s fanfare: next week, the NYSE and Nasdaq opening bells will ring from the Oval Office to celebrate families’ ability to fund these…
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WSJ: Why a Couple Lost a $200,000 Tax Battle Over Their Horses
Laura Saunders, Why a Couple Lost a $200,000 Tax Battle Over Their Horses (Wall Street Journal, July 3, 2026) Lots of Americans lose battles with the Internal Revenue Service. But sometimes those fights provide insights the rest of us can use to win against the IRS on similar issues. A recent Tax Court case about so-called hobby…
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NY Times: ‘Christianity Can Make Suffering Sacred’
New York Times Op-Ed: ‘There Was Love, and Then There Was Suffering’: by Peter Wehner (Trinity Forum): A Q&A With Christian Wiman (Yale): Christian Wiman is both a magnificent poet and one of the foremost poets of the Christian faith. For 10 years he edited Poetry magazine. Now at Yale Divinity School, he is the author, editor…
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International Students Enrollment Declines: Economic and Broader Harms to Americans
We’re seeing more analysis and information describing the significant economic and broader harms caused by federal policies that have resulted in plummeting international student enrollment in the United States. The most recent is an article published on June 8 that shows “the state of international enrollment in 6 charts.” Another article from June 7 (“We…
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George Mason Selects New Dean
George Mason University has named Daniel B. Kelly the next dean of the Antonin Scalia Law School, effective June 25, 2026. Kelly currently serves as dean of the University of St. Thomas School of Law in Minneapolis, Minnesota. Prior to that role, he spent 15 years on the faculty at the University of Notre Dame,…
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Loyola-L.A. Law Review Symposium: Gender Bias in the Income Tax
Symposium, Gender Bias in the Income Tax, 58 Loy. L. A. L. Rev. 815-1008 (2025)
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Tax Notes: Shakira Shimmies Out of Spanish Tax Assessments for Fiscal 2011
William Hoke, Shakira Shimmies Out of Spanish Tax Assessments for Fiscal 2011 (Tax Notes Today, International, 2026 TNTI 96-9) Spain’s National High Court has annulled tax assessments issued to pop sensation Shakira for fiscal 2011 after finding that the singer was not a tax resident of the country during that year. In 2018 the Colombian-born singer,…
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IRS Brings Back Targeted Rulings for Spin-Offs and Reorganizations
In early May, the IRS issued Rev. Proc. 2026-21, which restores “significant issue” private letter rulings for certain corporate transactions. The Rev. Proc. allows rulings on portions of transactions under Subchapter C, including tax-free spin-offs and reorganizations. This change responds to practitioner concerns about time, scope, and cost burdens associated with ruling requests on full…
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Section 122 Tariffs Ruled Unlawful
In a previous post, I previewed the consolidated cases, Burlap and Barrel, Inc. v. Trump and Oregon v. Trump, in which a set of private plaintiffs and state plaintiffs sued the Trump administration over its invocation of section 122 in rolling out 10% baseline tariffs on (nearly) all imports into the United States following the administration’s loss in Learning Resources.…
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Checking In on Data Taxes and Related Reforms
Peter D. Enrich, Michael Mazerov, Darien Shanske, Robert D. Plattner & Doug Sheppard, Checking In on Data Taxes and Related Reforms, 120 Tax Notes State 333 (May 4, 2026). In this installment, the authors evaluate the latest state proposals to tax data and digital services, as well as the chances of recently enacted data tax…
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Law School’s Ranked by Median LSAT Score
Click here to see a rankings by law school median LSAT score. Yale, Harvard, Chicago, Stanford, and Columbia top the list.
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Hackney: Arts Tax Policy
Philip Hackney (Pittsburgh), Arts Tax Policy: Democracy or Plutocracy?, 60 Loy. L.A. L. Rev. (forthcoming 2026), U. of Pittsburgh Legal Studies Research Paper No. 2026-13, Available at SSRN: https://ssrn.com/abstract=6511360 The United States National Endowment for the Arts’ budget in 2024 was $207 million; in the same year the United States spent roughly between $2 and $3.35…
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SALLD Statement on Role of Academic Law Library Directors
The Society of Academic Law Library Directors (SALLD) has published a “Statement on the Role, Qualifications, and Institutional Protections of Academic Law Library Directors” in response to events at Yale Law School, which I posted about here. From the Statement:
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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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Two Law Schools Receive ABA Council Approval
From the ABA Journal: Two law schools each received the blessing of the council of the ABA Section of Legal Education and Admissions to the Bar last month. The High Point University Kenneth F. Kahn School of Law—the new North Carolina school—welcomed its first JD class in August 2024, was granted provisional approval by the council Feb.…
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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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FIU Announces Law Dean Finalists
The finalists are: David Brennen (Kentucky), Drew Dawson (Miami), and Sean O’Connor (Brooklyn). Full information about the search can be found here.