Washington University School of Law provides students with an expansive and rigorous curriculum in taxation. Faculty members have been widely published in the fields of federal income taxation, estate and gift taxation, international taxation, and employee benefits taxation.
Courses and Scholarship
The law school, in conjunction with its Master of Laws (LL.M) in Taxation program, offers upper-level J.D. students the opportunity to take a wide array of taxation courses, including Federal Income Taxation, Corporate Taxation, Advanced Corporate Taxation, Advanced Executive Compensation, Closely-Held Business & Succession Planning, Federal Partnership Taxation, Federal Tax Procedure, Pass-Through Business Taxation, International Tax, Introduction to Critical Tax Theory Seminar, Asset Protection Planning, Pensions & Tax-Favored Savings, Tax Seminar Colloquium, Taxation of Real Estate Transactions, Intro. to Tax Credits & Development Incentives, Business Acquisitions, State & Local Taxation, Tax Considerations in Choice of Legal Entity, Tax Fraud Prosections, Tax Policy Seminar, and Tax-Exempt Organizations. The curriculum also contains offerings that deal with the taxation of family wealth transfers, such as Estate & Gift Taxation, Family Wealth Management, Practical Issues in Wealth Planning & Drafting, and Estate Planning and Drafting. The courses are taught by some of the leading academic figures in the field of taxation, including Professors Cheryl Block, Adam Rosenzweig, and Peter Wiedenbeck, Visiting Assistant Professor Goldburn Maynard, and Distinguished Visiting Professor Russell Osgood, as well as tax practitioners. For more information on course selection, click on Course Information and Directory.
Faculty members have also written major law review articles, casebooks, and treatises in the field. Professor Wiedenbeck is the author of two books on the Employee Retirement Income Security Act of 1974 (ERISA), and is the co-author with Professor Osgood of a casebook on employee benefit taxation. He is also the co-author of casebooks on federal income taxation and partnership taxation and has been widely published in law reviews on the topics of tax policy, pension policy, and employee benefit law. Professor Block is the author of a book on corporate taxation, and she has written on the subjects of taxation, public policy relating to federal bailouts, legislative voting rules, social choice theory, and the interplay between tax and budget policy. Her article, “Measuring the True Cost of Government Bailout,” was recently published in the Washington University Law Review. Professor Rosenzweig is an expert in international tax and the taxation of complex financial transactions. He is the co-author of a casebook on federal income taxation, now in its seventh edition, and he has been published extensively in law journals and reviews.
Practicing attorneys and leaders in the field also teach various advanced tax courses. Lawrence Brody, a partner in the national and international law firm of Bryan Cave LLP, is the author of two BNA Tax Management Portfolios and two books for the National Underwriter Company. He has also received the prestigious designation of Accredited Estate Planner by the National Association of Estate Planners and Councils and was awarded its Distinguished Accredited Estate Planner designation. David Capes, a founding shareholder of the law firm Capes, Sokol, Goodman & Sarachan, P.C, is recognized for his expertise in resolving federal criminal and civil tax law controversies litigation. Most recently he was selected for inclusion in The Best Lawyers in America® 2012 in the fields of “Criminal Defense: White Collar” and “Litigation & Controversy-Tax.”
Students interested in taxation have the opportunity to earn both a J.D. and an LL.M. in Taxation in less than the eight semesters of study necessary if the degrees are earned sequentially. The Joint J.D./Tax LL.M is a rigorous course of study that may be completed in either six or seven semesters. There are other opportunities for students interested in taxation to go beyond the J.D. program, including pursing the Joint J.D.-M.B.A Program affiliated with the university’s prestigious Olin School of Business, or the Certificate in Finance & Accounting.
Upper-level students in taxation also have opportunities to gain practical knowledge outside the classroom, including through an externship with the Internal Revenue Service, through the law school’s Congressional and Administrative Law Externship, and an externship in banking or finance, through the New York City Regulatory & Business Externship.