Law Commons^™

Interview With Bob Rozen (2) By Diane Dewhirst, Robert 'Bob' M. Rozen

George J. Mitchell Oral History Project

Biographical Note
Robert Martin “Bob” Rozen was born on December 11, 1955, in Richmond, Kentucky, to Morris and Rosalyn (Eilenberg) Rozen. He majored in Soviet studies at Miami University (Ohio), graduating in 1977; he earned his law degree at George Washington University. He interned for Senator Wendell Ford as a legislative assistant for the Senate Finance Committee and then continued to work for him after law school. He also earned a master’s in tax law from Georgetown University. He worked on Senator Mitchell’s staff addressing tax, trade, and financial service issues.

Summary
Interview includes discussion: capital gains; Mitchell’s work to …

Interview With Bob Rozen (1) By Diane Dewhirst, Robert 'Bob' M. Rozen

George J. Mitchell Oral History Project

Biographical Note
Robert Martin “Bob” Rozen was born on December 11, 1955, in Richmond, Kentucky, to Morris and Rosalyn (Eilenberg) Rozen. He majored in Soviet studies at Miami University (Ohio), graduating in 1977; he earned his law degree at George Washington University. He interned for Senator Wendell Ford as a legislative assistant for the Senate Finance Committee and then continued to work for him after law school. He also earned a master’s in tax law from Georgetown University. He worked on Senator Mitchell’s staff addressing tax, trade, and financial service issues.

Summary
Interview includes discussion of: Rozen’s working for Wendell …

Interview With Steven Symms By Brien Williams, Steven S. Symms

George J. Mitchell Oral History Project

Biographical Note
Steven Symms was born on April 23, 1938, in Nampa, Idaho. He earned his degree in agriculture in 1960 from the University of Idaho. He served in the Marines for three years, worked as a private pilot and a farmer, and was editor of the Idaho Compass. In 1972 he ran as a Republican candidate for Congress, serving for four terms in the House of Representatives until 1980, when he ran for the U.S. Senate and served two terms. After leaving the Senate, he founded the consulting firm Symms, Lehn Associates, Inc. At the time of this …

Interview With Bill Bradley By Brien Williams, William 'Bill' W. Bradley

George J. Mitchell Oral History Project

Biographical Note
William Warren “Bill” Bradley was born July 28, 1943, in Crystal City, a suburb of St. Louis, Missouri. His parents were Warren and Susan Bradley, a banker and a teacher respectively. He excelled academically and athletically, as a basketball player, through high school. He entered Princeton in 1961, and in 1964 he was a member of the gold-medal Olympic basketball team before going on to be named the 1965 NCAA Player of the Year during his senior year. He won a Rhodes Scholarship to study at Oxford for two years. Upon returning to the U.S., he played professional …

Interview With Joe Wishcamper By Mike Hastings, L. Joe Wishcamper

George J. Mitchell Oral History Project

Biographical Note
Lyndel “Joe” Wishcamper was born August 18, 1942, in Amarillo, Texas, to Joe Henry Wishcamper and Mildred Louise (Pierce) Wishcamper. He attended Yale University and later earned his law degree at Harvard Law School. He practiced law in New York, then transitioned to the investment and real estate businesses. He worked with Max Cardmen, who was instrumental in creating 221.B.3, one of the first government subsidized housing projects; during the Nixon era, this project morphed to become the Section 8 program in 1974. Wishcamper was involved in George Mitchell’s 1982 U.S. Senate campaign. He was involved in the …

Interview With Bob Packwood By Brien Williams, Robert 'Bob' W. Packwood

George J. Mitchell Oral History Project

Biographical Note
Robert W. “Bob” Packwood was born on September 11, 1932, in Portland, Oregon. He attended Willamette University, graduating in 1954, and the New York University School of Law, subsequently returning to Oregon to practice law. From 1963 to 1968, he was a member of the Oregon legislature, and in 1968 he won election to the U.S. Senate, serving five terms as a Republican. He chaired the Senate Finance Committee from 1985 to 1987 and was active in passing the Tax Reform Acts of 1986 and 1995. He resigned from his Senate seat in 1995. Later he founded Sunrise …

State Constitutional Limits On New Hampshire‘S Taxing Power: Historical Development And Modern State, Marcus Hurn

Law Faculty Scholarship

The New Hampshire Constitution is, in most of its fundamental parts, very old. It is long (nearly 200 articles) and wordy, even by the standards of the eighteenth century. It expresses essential principles in more than one place, in more than one way, and in language that to modem eyes is more suited to political philosophy than to positive law. Most of it was copied from the original Massachusetts Constitution, itself based on a draft by John Adams. However, there is no other state in the union with a structure of taxing powers and limits comparable to New Hampshire's.

Interview With John Hilley By Brien Williams, John L. Hilley

George J. Mitchell Oral History Project

Biographical Note
John L. Hilley was born on October 22, 1947, to Dorothy and William Hilley in Tampa, Florida. His father was in the Air Force, so his family moved frequently. In eleventh grade he attended Phillips Academy in Andover, Massachusetts, and went on to Princeton University. He taught for a few years, then returned to Princeton to earn a Ph.D. in economics. He taught at Lehigh University, receiving tenure, then moved to Washington, D.C. He began work at the Congressional Budget Office and then transitioned to the Senate Budget Committee, becoming staff director under Senator Sasser. In January of …

Interview With Sheila Burke By Brien Williams, Sheila P. Burke

George J. Mitchell Oral History Project

Biographical Note
Sheila Burke was born and raised in San Francisco, California. She earned a B.S. in nursing at the University of San Francisco (class of 1973) and a master’s degree in public administration from Harvard University. She started working for Senator Dole in May of 1977 to handle health issues on the Senate Finance Committee. A Democrat from California, she was hired due to her prior experience as a nurse with a hands-on understanding of patient care. She became deputy chief of staff in the leader’s office when Senator Dole became minority leader in 1985 and rose to chief …

Interview With Tom Gallagher By Brien Williams, Thomas 'Tom' D. Gallagher

George J. Mitchell Oral History Project

Biographical Note
Thomas D. Gallagher was born on September 6, 1954, in Redfield, South Dakota, to Ray and Theresa Gallagher. His father was a lawyer and was active in the Veterans of Foreign Wars, serving as its national commander in 1969-1970. Tom attended the University of South Dakota and later received a master’s degree in public policy from the Kennedy School at Harvard University. He moved to Washington, D.C. to work for the Congressional Research Service from 1978-1980. He became a staff member of the Senate Budget Committee when Senator Muskie was its chairman. He started working for Senator Mitchell …

Interview With Grace Reef By Diane Dewhirst, Grace Reef

George J. Mitchell Oral History Project

Biographical Note
Grace Reef grew up in Portland, Maine, with her father, Norman Reef, an attorney, and her mother, Patricia Reef. In 1974, as a twelve-year-old, she was the first female Little League baseball player, having sued to integrate girls into the program. She first heard of Senator Mitchell when he ran for governor in 1974. She attended Colby College, graduating in 1983 with a degree in public policy. During college she interned in Mitchell’s Senate office in Washington, D.C.; she worked as a legislative correspondent and was later promoted to be a legislative assistant, eventually becoming one of Mitchell’s …

Interview With Senator Kent Conrad By Diane Dewhirst, Kent Conrad

George J. Mitchell Oral History Project

Biographical Note
Kent Conrad was born on March 12, 1948, in Bismarck, North Dakota, to Abigail and Gaylord Conrad. After graduating from Phillips Exeter Academy in 1966, he attended Stanford University; he later received an MBA from George Washington University. After college, Conrad became an assistant to the North Dakota tax commissioner. He became tax commissioner in 1980, a job he held until 1986, when he successfully ran for the Senate as a Democrat representing North Dakota, when George Mitchell was chair of the DSCC. In 1992, he chose not run for reelection because of a campaign promise he made …

To Save State Residents: States' Use Of Community Property For Federal Tax Reduction, Stephanie Mcmahon

Faculty Articles and Other Publications

This essay analyzes the forces that led five common law states to adopt community property regimes between 1939 and 1947. Focusing on Oklahoma, the first state to switch, this article traces these laws from initial proposals through their repeal after Congress enacted nationalized income-splitting in 1948. Earlier studies have focused on the impact of these laws, primarily on wives as secondary earners within families, and not on their development. From the various political and social forces precipitating this trend, this study explores the actual reasons states adopted these regimes and shows that an economic goal, namely reducing married couples' federal …

Sophistry, Situational Ethics, And The Taxation Of The Carried Interest, Darryll K. Jones

Journal Publications

This Article is, in essence, a strident expression of indignation about what a majority of tax scholars and, indeed, legislators consider a glaring yet persistent inequity in the tax code. In short, sometimes extraordinarily well-paid fund managers receive compensation taxed at capital gains rates. All other, usually very much lower-compensated, service providers are taxed at ordinary rates. The result is clearly regressive and yet, as of late, even some respected and knowledgeable scholars-though still in the minority-have unabashedly set forth sophisticated-sounding justifications. Objections based on unfairness, real, or even merely perceived, are difficult to express without a tone of indignation, …

Critical Tax Theory: An Introduction, Anthony C. Infanti, Bridget J. Crawford

Book Chapters

Our book Critical Tax Theory: An Introduction (Cambridge University Press 2009) highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impact tax laws have on historically disempowered groups. This volume will provide an accessible introduction to this new and growing body of scholarship. It will be …

The Case For The Tax Collector, Marie T. Reilly

Journal Articles

This article considers the question: Is a transfer of property via a noncollusive, properly conducted property tax foreclosure process entitled to respect in bankruptcy against the trustee's fraudulent transfer avoiding power? It answers this question in the affirmative. Part II examines the Court's opinion in BFP v. Resolution Trust Corp. and how courts have applied it in fraudulent transfer challenges to tax foreclosure transfers. Most courts have read BFP as requiring a comparison between the conditions under which the tax foreclosure at issue occurs and mortgage foreclosure. If the tax foreclosure process does not require public sale with competitive bidding, …

Law With A Life Of Its Own: The Development Of The Federal Income Tax Statutes Through World War I, Stephanie H. Mcmahon

Faculty Articles and Other Publications

This manuscript examines the development of the federal income tax within the United States fiscal system from the founding of the nation through World War I. The study reveals that, although the tax had become a permanent feature of the tax system by World War I, congressional debates had focused primarily on whether there should be an income tax as opposed to how it should or would operate in practice. This paper argues that the technical aspects of this tax received surprisingly little congressional attention because when the tax was originally passed it was a marginal revenue measure. Laden with …

Tax Sparing: A Needed Incentive For Foreign Investment In Low-Income Countries Or An Unnecessary Revenue Sacrifice?, Kim Brooks

Articles, Book Chapters, & Popular Press

Low income countries often offer tax incentives to induce foreign investment, but the effectiveness of these measures may he limited by the domestic tax practices of investors' high income home countries. Most high-income countries provide a tax credit for the amount of tax paid to a foreign jurisdiction on the international profits of resident companies or individuals. Where no tax, or reduced tax, is paid to the foreign jurisdiction because of a tax incentive, the result is that the investor pays the same amount of tax they would have paid in the absence of the tax incentive, but simply pays …

Tax Penalties And Tax Compliance, Michael Doran

Georgetown Law Faculty Publications and Other Works

This paper examines the relationship between tax penalties and tax compliance. Conventional accounts, drawing from deterrence theory and norms theory, assume that the relationship is purely instrumental--that the function of tax penalties is solely to promote tax compliance. This paper identifies another aspect of the relationship that generally has been overlooked by the existing literature: the function of tax penalties in defining tax compliance. Tax penalties determine the standards of conduct that satisfy a taxpayer's obligations to the government; they distinguish compliant taxpayers from non-compliant taxpayers. This paper argues that tax compliance in a self-assessment system should require the taxpayer …

Managers, Shareholders, And The Corporate Double Tax, Michael Doran

Georgetown Law Faculty Publications and Other Works

The United States generally imposes two levels of federal income tax on corporate profits. The first level taxes income to the corporation; the second level taxes dividends to the shareholders. Academics and policymakers have long considered this double tax to be "unusual, unfair, and inefficient." Legislators from both political parties have proposed integration of the corporate and individual income taxes on many occasions, but the proposals consistently fail. Prior academic analyses have struggled to explain the failure of integration. This paper demonstrates how certain managers, shareholders, and collateral interests rationally favor certain integration proposals and oppose other integration proposals, while …

Bringing Sexual Orientation And Gender Identity Into The Tax Classroom, Anthony C. Infanti

Articles

A recent piece in the Journal of Legal Education analyzing student surveys by the Law School Admission Council reports that, despite improvement in the past decade, LGBT students still experience a law school climate in which they encounter substantial discrimination both inside and outside the classroom. Included among the list of "best practices" to improve the law school climate for LGBT students was a recommendation to incorporate discussions of LGBT issues in non-LGBT courses, such as tax. In a timely coincidence, the Section on Sexual Orientation and Gender Identity Issues held a day-long program at the 2009 AALS annual meeting …

The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch

Journal Articles

This Article addresses the increasingly important role of administrative guidance in interpreting the United States' international treaty obligations. The relationship between administrative guidance and treaties raises important issues at the intersection of international law, constitutional law, and administrative law. These issues are explored in the context of the United States' extensive tax treaty network. Tax treaties play an important role in a global economy, attempting to reconcile the complex and ever-changing internal tax laws of different countries. The Treasury Department is considering the increased use of administrative guidance to interpret the meaning and application of tax treaties, particularly in response …