a surfer in front of the malibu pier on a sunny day

Paul L. Caron
Dean
Pepperdine Caruso
School of Law

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  • Tax Prof Spotlight: Maureen Cavanaugh

    Saturday, June 19, 2004

    Photo of Professor Cavanaugh Maureen Cavanaugh has followed a non-traditional path in becoming one of the leading tax scholars and teachers of her generation. She is leaving her tenured post at Washington & Lee for Penn State-Dickinson and shares with us her story. Let me first fill in some background of her journey.

    Professor Cavanaugh earned a B.A. from Swarthmore, M.A. & Ph.D. from Cornell, and (15 years later, in 1995) J.D. from Minnesota, where she was Editor-in-Chief of the Journal of Law & Inequality. She practiced with Coopers & Lybrand (Minneapolis & Philadelphia) for two years before joining the faculty at Washington & Lee, where she has won numerous research and teaching plaudits. She served as Alumni Teaching Fellow (2001-02) and John W. Elrod Law Alumni Association Fellow in Teaching Excellence (2002-03). Professor Cavanaugh has written several important articles, including:

    Tax as Gatekeeper, Why Company Stock Is Not Worth the Money, 23 Va. Tax Rev. 365 (2003)
    On the Road To Incoherence: Congress, Economics, and Taxes, 49 UCLA L. Rev. 685 (2002)
    Order in Multiplicity: Aristotle on Text, Context, and the Rule of Law, 79 N.C. L. Rev. 577 (2001)

    Professor Cavanaugh picks up the story:

    My education in and teaching of Classics (Greek, Latin, ancient history, archaeology) proceeded until I had to interrupt it to run a rental real estate firm and do elder care after my aunt had her first massive stroke. Hence my interest in employee benefits — first hand experience.

    Family obligations have a way of not being “neat” in terms of time obligations or commitments, so when all was said and done, it seemed eminently more practical for me to go to law school rather than go back into the ever shrinking classics job market (since finding a job in the same area as my husband has proved challenging throughout our careers post-college). Tax turned out to be like Classics in its need to look at everything; the Code is more like Greek inscriptions (the subject of my dissertation) than anything else in law school so it was a natural “fit.” (I did get to update and revise my doctoral dissertation, Eleusis and Athens: Documents in Finance, Religion and Politics in the Fifth Century B.C. (1996), for publication before law school and complete the final editorial work on it during law school. It turns out that my book was to be my first look at ancient finance and taxation while my law school note was the beginning of my interest in what Aristotle might add to modern legal discourse.)

    After law school, I joined Coopers & Lybrand, a choice dictated in part by the nature of tax practice in Minneapolis and because the judge I was to clerk for was diagnosed with a brain tumor (it is hard to complain about the need to look for a job when the first woman Minnesota Court of Appeals Chief Judge is dying of a brain tumor!). Practice was fun but, as everyone knows, there is no time for writing — which I found I had been able to do with my book even in law school.

    I got my first job in teaching tax at W&L in 1998 and received tenure there in 2002. The desire to live with my husband who works in the D.C. area (never having found a satisfactory job closer) and the possibility of being at a first-rate research university (useful for my inter-disciplinary work) has me leaving W&L to join Penn State-Dickinson. The first part of my inter-disciplinary work combining my interest in tax and antiquity is my article on Athenian Taxation, Democracy, Equality, and Taxes, 54 Ala. Law Rev. 415 (2003), cited by New York Times Pulitzer Prize-winning Reporter David Cay Johnston in his April 18th article, A Taxation Policy to Make John Stuart Mill Weep [blogged here]. I am currently working on an article on Roman taxation.

    Carlisle is quite a bit closer to D.C. and many new faculty have spousal connections there, so the administration is understanding. The impending move (at least part of the Law School will move to University Park, it now appears, although nothing is definite at this moment) is so far in the future as to require discounting its present value to zero (and since my husband works for one of the companies owned by the major airlines, the nature of that business will probably be quite different in 5 years.). In the meantime, we will enjoy living together under the same roof and wait and see what the future brings.

    Each Saturday, TaxProf Blog shines the spotlight on one of the 700+ tax professors in America’s law schools. We hope to help bring the many individual stories of scholarly achievements, teaching innovations, public service, and career moves within the tax professorate to the attention of the broader tax community. Please email me suggestions for future Tax Prof Profiles. For prior Tax Prof Profiles, see here.

  • IRS Confirms That Same-Sex Couples Cannot File Federal Joint Returns

    Saturday, June 19, 2004

    In a letter (via TaxGuru) to the President of Public Advocate of the United States, Inc., the IRS has confirmed that the federal Defense of Marriage Act prohibits same-sex couples from filing federal joint returns:

    The Defense of Marriage Act (P.L. 104-199) defines “marriage” for purposes of administering federal law – including federal tax laws – as the “legal union between one man and one woman as husband and wife.” It further defines “spouse” as “a person of the opposite sex who is a husband or wife.

    Because of this statute, only married individuals under this definition could elect to file a joint tax return. Even though a state may recognize a union of two people of the same sex as a legal marriage for the purposes within that state’s authority, that recognition has no effect for purposes of federal law. A taxpayer in such a relationship may not claim the status of a married person on the federal income tax return.

  • Sullivan on Dynamic Revenue Estimation

    Saturday, June 19, 2004

    Martin Sullivan has posted Practical Aspects of Dynamic Revenue Estimation on the Heritage Foundation web site. Here is part of the Conclusion:

    By its nature, dynamic revenue estimation is an ambitious undertaking; and, faced with the almost innumerable difficulties and uncertainties that accompany it, any economist who asserts its viabil­ity can radiate an aura of insufficient humility or, worse, a lack of intelligence. But the age-old ques­tion must be asked: What is the alternative? Every year, lawmakers propose hundreds and enact doz­ens of changes in tax law, usually with only the slightest amount and vaguest kind of economic analysis. Would the results of dynamic revenue esti­mation be better than “the unsubstantiated asser­tions that policy makers now use in the debate”?…

    The supply-side framework in this paper does not include all the effects of taxation that economists would like to examine. Depending on one’s perspective, the glass could be considered half-full as well as half-empty. From the perspec­tive of this economist, if the only “dynamic” thing the JCT did was to incorporate the detrimental effects of federal deficits on capital formation, this would be more than worth the effort.

  • Tax Profs Urge Congress to Consider Impeachment in Iraqi Prisoner Abuse Scandal

    Friday, June 18, 2004

    Several Tax Profs are among the 500 law professor signatories to a letter urging Congress to consider impeaching President Bush and other high-level administration officials found to have approved the abuse of Iraqi prisoners. The Tax Prof signatories include Alice Abreu (Temple), Ira Bloom (Albany), Neil Buchanan (Rutgers-Newark), Stephen Cohen (Georgetown), Charles Davenport (Rutgers-Newark), Mary Louise Fellows (Minnesota), Daniel Halperin (Harvard), Toni Robinson (Quinnipiac), and Ferdinand Schoettle (Minnesota). As this press release explains, four Harvard Law School professors (Elizabeth Bartholet, Christine Desan, Harry Steiner & Martha Minow) coordinated the effort.

  • Impact of US News Rankings

    Friday, June 18, 2004

    Check out the fundraising appeal I received today from Boston University (where I got my LL.M. while practicing in Boston):

    Boston University School of Law will close its fiscal year on June 30, 2004. It’s not too late to show your support for the School by making a donation to the Annual Fund. Last year our donations helped to elevate the school from number 28 to number 23 in the U.S. News and World Report rankings. In order to continue this upward trend we need to continue the generosity that we have displayed in the past. If you have not already done so, please make a donation to the Annual Fund before the end of the fiscal year. To give on-line visit the School’s Website at http://www.bu.edu/law/giving. On-line giving is secure, convenient. Your donation will make a significant impact on the success of Boston University School of Law.

  • Hellwig & Polsky File Amicus Brief in Attorney’s Fee Cases

    Friday, June 18, 2004

    Brant Hellwig (South Carolina) & Gregg Polsky (Minnesota) recently filed an amicus brief in the two pending contingent fee cases in the the U.S. Supreme Court (Commissioner v. Banks (No. 03-892) and Commissioner v. Banaitis (03-907)). The issue is whether litigation proceeds paid to an attorney pursuant to a contingent fee agreement constitute income to the client. The brief does not take a position on whether the execution of the fee agreement is a current transfer of a portion of the cause of action to the attorney; rather, it explains that a correct tax analysis under either scenario leads to the same inclusion/deduction result.

  • Western New England Hosts Medicaid Planning Workshop

    Friday, June 18, 2004

    Western New England hosted a Medicaid Planning Workshop, with Tax Profs William Baker and Frederick Royal, among others, presenting papers.

  • Law Schools in Bidding Wars for Top Faculty

    Friday, June 18, 2004

    The National Law Journal has a great piece on the “star system” at work in the recuiting of top law professors, with reports of free homes, cars, computers and kids’ tuition being used to lure top law faculty (along with salaries that reach 350k!). Any Tax Profs offered such blandishments are encouraged to share their story here. Jim Maule (Villanova) offers some interesting thoughts on his blog:

    So where is this heading? Will it be like professional sports, where the top stars make millions and the rest of the roster scrapes by on rookie salaries, veterans’ minimums, and journeyman’s wages? Will it be like corporate America, where the star CEOs pull in tens of millions and the rest of the labor force ekes a living from minimum wages? Will it be like the law firms, where the top partners pull down big bucks, and many of the other lawyers do quite comfortably (financially, that is, for they surely get worked over in terms of hours and stress)?

    I fear it is going to go the route of professional sports and corporate America. Already in the undergraduate institutions, schools are cutting costs by shifting teaching loads to adjuncts who do not qualify for most of the non-salary benefits. Many such adjuncts hold four jobs, teaching one course at each of four institutions, racing from one place to another, praying for good weather and no traffic tie-ups, and steaming about the increase in gasoline prices. Colleges and universities are under pressure to reduce the rate of tuition hikes, and if they start shelling out big bucks for the so-called “stars” there will be less for the rest.

  • CALI Conference on Law School Computing

    Thursday, June 17, 2004

    The 14th annual CALI Conference on Law School Computing is today through Saturday at the University of Washington School of Law. If there are any Tax Prof techies attending the conference, please email me with any tax-related goings on.

  • Harvard Law School Fellow Shuts Down 3,000 Law Blogs

    Thursday, June 17, 2004

    David Winer, a fellow at Harvard Law School’s Berkman Center for Internet & Society, abruptly shut down 3,000 law blogs hosted at weblogs.com via his company UserLand Software, Inc. (Ouch — thankfully, TaxProf Blog is hosted by TypePad).

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