Joel Newman

Joel Newman

Professor Emeritus

Joel Newman is a well-known nationally and internationally as a tax scholar and lawyer. He is the author of Federal Income Taxation: Cases, Problems and Materials, now in its 5th edition, and has written and lectured extensively on tax and professional responsibility topics. He has taught as a visiting professor at the University of Hawaii, University of Florida, Notre Dame and Xiamen University, in the People's Republic of China. Joel has served as a consultant for CEELI, the ABA's rule of law initiative, for projects in Lithuania, Macedonia, Slovakia, Uzbekistan, Ukraine, and St. Petersburg, Russia. Before joining the faculty, he was an Associate with Shearman & Sterling in New York, and with Frederickson, Byron, Colborn, Bisbee & Hansen, in Minneapolis. Joel is married, and has two children. He also has a pet, stuffed gorilla (a gift from his international tax students), and an office cookie jar, which he tries to keep well stocked, and available to students.

Education

  • JD, University of Chicago Law School, 1971
  • BA, Brown University, 1968

Publications

Books

Book Chapters

  • The Story of Welch, in Tax Stories Second Edition 197-224 (Paul Caron 2009).
  • The Story of Welch: The Use (and Misuse) of the 'Ordinary and Necessary' Test for Deducting Business Expenses, in Tax Stories: An In-Depth Look At Ten Leading Federal Income Tax Cases (2003).
  • Contributor, in The Philosophy of Law : an Encyclopedia (1999).
  • International Individual Taxation and reporting Requirements, in The General Practitioner's Guide to International Law (1994).

Articles

  • Taxation of Households, 55 129-158.
  • Saving Aphrodite,.
  • Indoor Tanning Taxes,.
  • Do IRC Sections 174 and 41 Really Matter? R & D Tax Credits, Then and Now,.
  • Deductions on a Higher Plane: Medical Marijuana Business Expenses,.
  • Book Review: The Benefit and the Burden, The Benefit and the Burden.
  • Other People's Money, 125 (2009).
  • Baseball Autographs, 116 Tax Notes 1078-1088 (2007).
  • CHAMP: How the Tax Court Finessed a Bad Statute, Tax Notes 887-888 (2007).
  • On Dissplacement, or the Dissing of Places, 42 Wake Forest Law Review 49 (2007).
  • Slinking Away From Twinkie Taxes, 113 Tax Notes 1155 (2006).
  • Rabbi Trusts for Indian Children: The Story of a Revenue Procedure, 110 Tax Notes 265-272 (2006).
  • The Wages of Sin: Taxation of Slavery Before 1865, 101 Tax Notes 1019-1029 (2003).
  • Tax Practice and Privilege: a Tale of Two Countries, 99 Tax Notes 422-427 (2003).
  • Islamic and Jewish Perspectives on Interest, 31 The Exempt Organization Tax Review No. 1 41-48 (2001).
  • The Audit Lottery: Don't Ask, Don't Tell?, Tax Notes 1438-1443 (2000).
  • Circular 230 Revisions: 'Faned' Indifference to Solicitation, 84 Tax Notes 1531-1537 (1999).
  • Doctors, Lawyers, and the Unabomber, 60 Montana Law Review [67]-100 (1999).
  • Pay Now, Die Later: Taxes, Politics, and Preneed Funeral Trusts, 80 Tax Notes 711-716 (1998).
  • A Comparative Look at Three British Tax Cases, 67 Tax Notes 1509-1512 (1995).
  • A 'Truly Moving' Experience, 64 Tax Notes 261-265 (1994).
  • Legal Advice Toward Illegal Ends, 28 University of Richmond Law Review 287-314 (1994).
  • On Section 107's Worst Feature: The Teacher-Preacher, 61 Tax Notes 1505-1508 (1993).
  • Lighthearted Author Responds Seriously to Humorless Critique. Letters to the Editor, 61 Tax Notes 1521 (1993).
  • Research and Development Allocations under Sections 861 and 864: An Author's Query, 60 Tax Notes 641-648 (1993).
  • Ex-Lux, 55 Tax Notes 253-263 (1992).
  • A Proposal for Direct, Deductible Charitable Contributions, 96 Dickinson Law Review 209-230 (1992).
  • Five Will Get You Ten: You Haven't Heard the Last about `Zarin', 50 Tax Notes 667-669 (1991).
  • Gagging on the Public Interest, 4 Georgetown Journal of Legal Ethics 371-381 (1990).
  • The Whiskey Rebellion Was A Regional Dispute, And it Still Is, 48 Tax Notes 1423-1426 (1990).
  • On the Tax Meaning of "Ordinary": How the Ills of `Welch' Could be Cured through Christian Science, 22 Arizona State Law Journal 231-259 (1990).
  • Waiter, There's an IRS Agent in my Soup, 40 Tax Notes 861-67 (1988).
  • Life is a Beech, 38 Tax Notes 501-510 (1988).
  • The Deductibility of Nondiscretionary Personal Expenses, 6 The American Journal of Tax Policy 211-256 (1987).
  • Cops and Robbers (Which are Which?), 36 Tax Notes 813-821 (1987).
  • On the Relationship Between Tax Return Form Changes and Taxpayer Marginalia, 35 Tax Notes 1009-1012 (1987).
  • Fly Me, Fly My Mother, 35 Tax Notes 291-300 (1987).
  • Fuller Knows Best: Parenting and Fuller's Definition of Law, 20 Wake Forest Law Review 645-652 (1984).
  • Of Taxes and Other Casualties, 34 The Monthly Digest of Tax Articles 26-40 (1984).
  • Determining Value in Barter Transactions: A Response to Robert Keller's The Taxation of Barter Transactions, 68 Minnesota Law Review 711-715 (1984).
  • Of Taxes and Other Casualties, 34 Hastings Law Journal 941-968 (1983).
  • Representing the Repugnant Client, Case and Comment 22-27 (1981).
  • Transferability, Utility, and Taxation, 30 Kansas Law Review 27-50 (1981).
  • The Medical Expense Deduction: A Preliminary Postmortem, 53 Southern California Law Review 787-842 (1980).
  • Inequitable Tax Treatment of Expenses Incident to Charitable Service, 30 The Monthly Digest of Tax Articles 9-17 (1980).
  • Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation, 29 The Monthly Digest of Tax Articles 34-50 (1979).
  • Inequitable Tax Treatment of Expenses Incident to Charitable Service, 47 Fordham Law Review 139-154 (1978).
  • Discharges of Legal Obligations, Section 2036, and Consideration in Estate and Gift Taxation, 35 Washington and Lee Law Review 107-127 (1978).

Other

  • Panning for Gold.
  • A Short and Happy Guide to Federal Income Taxation (West Publishing Company 2017).
  • Gilmore v. United States: The Divorce, Tax Notes (August 6, 2007).

Presentations

  • Medical Marijuana Business Expenses
    April 1, 2013
  • Taxation of Households
    SIU Law School, March 1, 2011
  • Taxation of Households
    St. Louis University Law School, April 1, 2010
  • Law Students Reflect on Their Law School Experience
    NC BarCares, NC Bar Association, February 1, 2010
  • Avoidance and Morality: Must Expenditures be Moral to be Deductible?
    Date unknown

Media

Joel Newman
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