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Reflections on Twenty Years of Law Teaching

On April 16, 2008, the author received the UCLA School of Law’s Rutter Award for Excellence in Teaching. This Essay consists of a revised and extended version of the remarks he gave on that occasion. In it, he addresses both his progression from...

Overcoming Overdisclosure: Toward Tax Shelter Detection

Every year, thousands of taxpayers and their advisors are required to mail special disclosure forms that reveal details of potentially abusive tax strategies to the Office of Tax Shelter Analysis of the Internal Revenue Service in Ogden, Utah. This...