Saturday, March 17, 2018
- Pepperdine’s Place In The 2019 U.S. News Rankings
- 2018 U.S. News Law School Peer Reputation Rankings (And Overall Rankings)
- 2019 U.S. News Law School Rankings
- Bryan Camp (Texas Tech), Lesson From The Tax Court: The Common Law Of Tax
- Andrew Kahrl (Virginia), Lien On Me: Race, Power, and the Property Tax
- Vincent Rougeau (Dean, Boston College), A New Strategy for Law School Budgets
- Lawrence Zelenak (Duke), Congress, Treasury, and the Design of the Income Tax
- Kimberly Houser (Washington), The Use Of Big Data Analytics By The IRS
- Is Tennessee's New Enhanced Posttenure Performance Review Policy An Attack On Tenure?
- McGeorge Law School To Reduce Faculty By 25% Through Voluntary Buyouts
Friday, March 16, 2018
- ABA Journal, Law Schools Dive Into Virtual Reality Experiences For Their Students
- ABA Journal, Nearly 300 Former Students at Shuttered Law School Are Eligible for Discharge of Student Loans
- Daily Pennsylvanian, After 'Disparaging' Comments on Black Students, Amy Wax Barred From Teaching First-Year Course
- Timothy T. Lau (Federal Judicial Center), A Law and Economics Critique of the Law Review System, 55 Duq. L. Rev. 369 (2017)
- Bloomberg, Americans May Get Permanent Tax Cut in ‘Phase Two,’ Kudlow Says
- Bloomberg, Are Tax Cuts Driving Raises? It's Hard to See
- Bloomberg, Backed by Kudlow, GOP Dares Democrats With ‘Phase Two’ of Tax Cuts
- Bloomberg, CEO Optimism Hits Record as Tax Cuts Boost Spending Plans
As most of you know, on Tuesday morning U.S. News released to law schools an embargoed confidential electronic version of the 2019 edition of its annual rankings to be published online on Tuesday, March 20. At Pepperdine, we immediately analyzed the data U.S. News used in calculating our ranking. To our horror, we learned that we had made an inadvertent data entry error in reporting our median LSAT for the class that began in Fall, 2017.
We immediately contacted U.S. News Tuesday morning to inform them of the error and requested that they update the rankings with the correct median LSAT. On Tuesday afternoon, anonymous source(s) leaked the embargoed rankings which were posted on several blogs, showing Pepperdine’s ranking as 59 (up from 72 last year).
Unfortunately, U.S. News has denied our request and instead issued a revised embargoed electronic version of the rankings that replaced the original. In the new version, Pepperdine is removed from the rankings. Instead, Pepperdine is listed as “unranked due to a data reporting error by the school.”
We contacted three law school rankings experts — Bill Henderson (Indiana), Andy Morriss (Texas A&M), and Mike Spivey (Spivey Consulting) — who all confirmed our analysis that Pepperdine would have ranked 62nd or 64th had U.S. News recomputed the rankings with our correct LSAT median.
It is, of course, deeply disappointing to be unranked for a year. But the reality is that we made great progress in the rankings this year, and should continue our ascent next year.
For a fuller description of the rankings snafu, see here.
Harry Surden (Colorado), What to Teach Law Students About Artificial Intelligence and Law?, 112 Nw. U. L. Rev. Online ___ (2018):
Galle: Kill Quill, Keep The Dormant Commerce Clause — History's Lessons On Congressional Control Of State Taxation
Brian D. Galle (Georgetown), Kill Quill, Keep the Dormant Commerce Clause: History's Lessons on Congressional Control of State Taxation, 70 Stan. L. Rev. Online 158 (2018):
Thursday, March 15, 2018
The Hill op-ed: GOP's New Tax Law Encourages Campaign Donor Secrecy, by Ellen P. Aprill (Loyola-L.A.):
Wall Street Journal, I’d Be an ‘A’ Student if I Could Just Read My Notes:
Wednesday, March 14, 2018
Here is the March Madness Law School Bracket, with outcomes determined by the 2018 U.S. News Law School Rankings (using academic peer reputation and student quality as tiebreakers). The Final Four are Pennsylvania (7), Michigan (8), Virginia (8), and UCLA (15), with Penn beating Virginia in the championship game.
Folowing up on my previous posts (links below): Daily Pennsylvanian, After 'Disparaging' Comments on Black Students, Amy Wax Barred From Teaching First-Year Course:
Ruth Mason (Virgina), EU State Aid:
- Part 1: Tax Rulings as State Aid FAQ, 154 Tax Notes 451 (Jan. 23, 2017)
- Part 2: Legitimate Expectations, 154 Tax Notes 615 (Jan. 30, 2017)
- Part 3: Apple, 154 Tax Notes 735 (Feb. 6, 2017)
- Part 4: Whose Arm's-Length Standard?, 155 Tax Notes 947 (May 15, 2017)
- Part 5: An American View of State Aid, 157 Tax Notes 645 (Oct. 30, 2017)
- Part 6: Arm's-Length on Appeal, 158 Tax Notes 771 (Feb. 5, 2018)
Tuesday, March 13, 2018
- Nancy A. McLaughlin (Utah), Tax-Deductible Conservation Easements and the Essential Perpetuity Requirements, 37 Va. Tax Rev. 1 (2017)
- Theodore P. Seto (Loyola-L.A.), Does the Income Tax Cause Parents to Spend Too Much Time With Their Children?: Unpacking Mirrlees, 37 Va. Tax Rev. 55 (2017)
- Andre L. Smith (Howard), Deferential Review of the United States Tax Court: The Chevron Doctrine, 37 Va. Tax Rev. 75 (2017)
FROM THE CHAIR
Midyear Wrap-Up and a Look Ahead
By Karen L. Hawkins, Hawkins Law, Yachats, OR
The Section’s Midyear Meeting in San Diego was a resounding success. The committees once again provided timely and top-notch continuing education presentations and materials on myriad aspects of the new tax law.
Estate Portability: Sowers Reap Unexpected Harvest in Estate of Sower v. Commissioner
By James Lynch, Sobel & Co., LLC, Livingston, NJ
In 2010, Congress introduced into the tax code the concept of portability for certain estates. Each estate has an applicable exclusion amount. Under portability, the executor of the estate of a deceased spouse may elect to give the surviving spouse that deceased spouse’s unused applicable exclusion amount (DSUE). In the recent case of Estate of Sower v. Commissioner, the Tax Court provided some guidance on the audit of the return of the first deceased spouse.
Sacramento Bee, McGeorge School of Law to Reduce Full-Time Faculty By About 25%:
According to Law School Transparency, McGeorge's 1L enrollment has fallen 56% from 2010 (from 346 to 152), and its LSAT median has fallen from 158 to 151.
Monday, March 12, 2018
Allison Christians (McGill) presents Taxing Income Where Value Is Created, 21 Fla. Tax Rev. ___ (2018) (with Laurens van Apeldoorn (Leiden)) at BYU today as part of its Tax Policy Colloquium Series hosted by Cliff Fleming and Gladriel Shobe:
I previously have blogged reports of over a dozen schools inflating their rankings by submitting erroneous data to U.S. News (Bucknell, Claremont McKenna, College of Charleston, Creighton, Emory, George Washington, Illinois, Missouri-Kansas City, Temple, Tulane, University of Mary Hardin-Baylor, Villanova, York College of Pennsylvania). U.S. News recently announced that it was removing the rankings of three graduate schools for submitting false data:
- This Week's Ten Most Popular TaxProf Blog Posts
- Court Holds LSAC In Contempt, Extends Consent Degree For Two Years
- WSJ: State Corporate Tax Revenues Are Poised To Rise Because Of The New Federal Tax Law
- BC Dean Rougeau: A New Strategy For Law School Budgets
- Kahrl Presents Lien On Me: Race, Power, And The Property Tax At UCLA
- What They Don't Teach You In Law School: How To Get A Job
- The Pain Of Loving Old Dogs
- The Top Five New Tax Papers
Sunday, March 11, 2018
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
- [32,717 Downloads] The Games They Will Play: An Update on the Conference Committee Tax Bill, by Ari Glogower (Ohio State), David Kamin (NYU), Rebecca Kysar (Brooklyn) & Darien Shanske (UC-Davis) et al.
- [1983 Downloads] Understanding the Tax Cuts and Jobs Act, by Sam Donaldson (Georgia State)
- [1059 Downloads] Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit, by Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford) & Daniel Hemel (Chicago) et al.
- [720 Downloads] Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?, by Shu-Yi Oei (Boston College) & Diane Ring (Boston College)
- [359 Downloads] Choice-of-Entity Decisions Under the New Tax Act, by Bradley Borden (Brooklyn)
Saturday, March 10, 2018
- 45th Annual Pepperdine Law School Dinner: Our Place In The World
- Bryan Camp (Texas Tech), Lesson From The Tax Court: The Tax Lawyer's Wedding Toast
- Law Professors As Plaintiffs
- Terry Smith, Distinguished Research Professor Facing Termination For Bullying Other Faculty Of Color, Sues DePaul For Discrimination
- What The New York Times' TurboTax Defense And A 'Liberal Law Professor' Say About The Trump Tax Cuts
- Can A University Fire Tenured Faculty For Revealing Confidential Tenure Deliberations?
- Law Professors Are Paid Less, Work As Hard As Lawyers Do
- A Taxing Oscars: $100,000 Swag Bags Come With $50,000 Tax Bill
- Law Prof Is Reprimanded For Emailing Colleague Link To Inside Higher Education Article With The Word 'Penis' In it
- Treasury To Close Carried Interest Loophole
National Law Journal, LSAT-Maker Held In Contempt Over Disability Accommodations: