ࡱ> VXU )bjbjҥҥ |f__!     $DDDDTDf<<<<<]______$Dd   <<qqqX < <]q]qqqPLko:qI0q^ d^ q^ qq d^ X : JEFFREY L. KWALL 7-23 University Chicago School of Law 25 E. Pearson Street Chicago, IL 60611 312-915-7152 jkwall@luc.edu PROFESSIONAL EMPLOYMENT University Chicago School of Law Kathleen and Bernard Beazley Professor of Law, 2000-Present Professor, 1990-2000 Associate Prof., 1988-90 Assistant Prof., 198488 Director, Tax Certificate Program, 2001-Present Tax Certificate attained by roughly 10% of J.D. students Courses: Corporate & Partnership Tax (avg. class > 60 students) Advanced Corporate Tax (avg. class > 30 students) Federal Income Tax Business and the Law (1L) Succession Planning for the Family Business (3L Capstone) LL.M. Tax Seminar Inaugural Faculty of the Year Award for Teaching Excellence (2007) Faculty of the Year Award for Teaching Excellence (2016) Faculty of the Year Award for Teaching Excellence (2019) Chair, Tax Clinic Director Search Committee (2022) Chair, Law School Tenure and Promotion Committee (2012-2020) Chair, Law School AALS/ABA Self Study Committee (2012-2013) Chair, Faculty Appointments Committee (2008-2011) Chair, Universitys Rank and Tenure Committee (2004-2005) Chair, Faculty Advancement Committee (1995-2004) Deans Advisory Committee (2005-2009) Admissions Committee (1985-2016, 2020-Present) Law School Library Committee (2018-Present), Chair (2021-2022) Advisor, Decalogue Society (1987-Present) Elected to Law School Strategic Planning Task Force (1992-2000) PROFESSIONAL EMPLOYMENT (continued) Northwestern University School of Law Visiting Professor of Law, Spring, 2012 Harry R. Horrow Visiting Professor of Law, Spring, 2006 Received Highest Teaching Evaluations in the Tax Program Courses: Federal Income Tax (J.D. Program, 2012) Corporate & Partnership Tax (J.D. Program, 2006) Advanced Corporate Taxation (LLM Program, 2006) Schwartz & Freeman (merged into Michael, Best & Friedrich, 2001) Chicago, Illinois Of Counsel, 19842005 Associate, 1981-1984 EDUCATION University of Pennsylvania Law School J.D., cum laude, 1981 Arthur Littleton Legal Writing Instructor Wharton Graduate School of the University of Pennsylvania M.B.A., 1981 Major: Corporate Finance Elected to Beta Gamma Sigma (Business Honorary Fraternity) Bucknell University B.A., summa cum laude, 1977 Major: Economics (Recipient of the Gretzinger Prize for Senior with Highest Standing in Economics) Elected to Phi Beta Kappa in Junior Year Elected to Omicron Delta Epsilon (Economics Honorary Fraternity) Self-financed entire education WORKS IN PROGRESS Advanced Introduction To United States Corporate Tax Law, Edward Elgar Publishing Limited Under Contract anticipated publication in 2025 The Federal Income Taxation of Individuals: An Integrated Learning Approach, Foundation Press, Doctrine and Practice Series, 2nd Edition Under Contract anticipated publication in 2026 PUBLICATIONS BOOKS The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies, and their Owners, Foundation Press, University Casebook Series (with 300 page Teachers Manual). 7th Edition, 2023 6th Edition, 2019 5th Edition, 2016 4th Edition, 2012 3rd Edition, 2005 2nd Edition, 2000 1st Edition, 1995 The leading consolidated corporate and partnership tax casebook adopted by more than 60 law schools. Authored 150 formative assessment questions on corporate/partnership tax. The Federal Income Taxation of Individuals: An Integrated Learning Approach, Foundation Press, Doctrine and Practice Series (2020). One of the first books published in this groundbreaking series designed to accommodate various learning styles of the current generation of students. Authored 70 formative assessment questions on individual tax. The Tax Consequences of Contingent Payment Transactions, Bloomberg BNA, Tax Management U.S. Income Portfolio Series, No. 566, 2014 (with T. Schally) PUBLICATIONS BOOKS (continued) Fundamentals of Modern Real Property Law, Foundation Press, University Casebook Series (with 700 page Teachers Manual). 7th Edition, 2017 (w/ E. Rabin, R. Kwall & T. Arnold) 6th Edition, 2011 (w/ E. Rabin, R. Kwall & T. Arnold) 5th Edition, 2006 (w/ E. Rabin & R. Kwall) 4th Edition, 2000 (w/ E. Rabin & R. Kwall) PUBLICATIONS - ARTICLES Listed Among The 50 Most Downloaded U.S. Tax Law Professors of 2022, TaxProf Blog (January 25, 2023). The Outer Limits of Realization: Weiss v. Stearn and Corporate Dilution, (with K. Wilbur), 17 Florida Tax Review 47 (2015) When Should Asset Appreciation Be Taxed?: The Case for a Disposition Standard of Realization, 86 Indiana (Bloomington) Law Journal 77-117 (2011) The Repeal of Graduated Corporate Tax Rates, 131 Tax Notes 1395-98 (2011) Backdating, (with S. Duhl), 63 Business Lawyer 1153-1186 (2008) Over 12,000 SSRN Downloads What Is A Merger?: The Case for Taxing Cash Mergers Like Stock Sales, 32 Journal of Corporation Law 1-31 (2006) Over 1,500 SSRN Downloads Justice: The Impact of a Lawyers Personal Philosophy, 36 Law Journal 513-518 (2005) Dethroning King Enterprises, (with K. Maynard), 58 Tax Lawyer 1-40 (2004), reprinted as Chapter 154 of Practicing Law Institute, Tax Strategies for Corporate Acquisitions, Dispositions, Reorganizations & Restructurings, (2005) Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales, 81 North Carolina Law Review 977-1030 (2003) Can Creditors Invade Qualified College Savings Plans? 14 Journal of Financial Planning 124-131 (2001) Taxing Private Enterprise in the New Millennium, 51 Tax Lawyer 229-278 (1998) PUBLICATIONS ARTICLES (continued) The Value of Tax Deferral: A Different Perspective on Roth IRAs, 11 Journal of Financial Planning 46-52 (1998) The Uncertain Case Against the Double Taxation of Corporate Income, 68 North Carolina Law Review 613-657 (1990) How Will We Pay for Corporate Tax Integration? 47 Tax Notes 1003-1004 (1990) The Income Tax Consequences of Sales of Present Interests and Future Interests: Distinguishing Time from Space, 49 Ohio State Law Journal 1-53 (1988) Subchapter G of the Internal Revenue Code: Crusade Without a Cause? 5 Virginia Tax Review 223-285 (1985) Can a Beneficial Interest in an Illinois Land Trust Qualify for LikeKind Exchange Treatment? 71 Illinois Bar Journal 178-182 (1982) Supreme Court Holds Net Gift Triggers Income to Donor, (with S. Duhl), 57 Journal of Taxation 130-134 (1982) Income Tax Consequences of a Gratuitous Transfer of Property Contingent Upon the Donee's Promise to Pay the Gift Tax, 31 DePaul Law Review 45-67 (1981) CONGRESSIONAL TESTIMONY Testified by Invitation Before U.S. House Ways and Means Committee -- Hearing on Reforming the Taxation of Closely-Held Businesses, March 7, 2012. ADMISSIONS TO COURTS United States Tax Court, 1982 Northern District of Illinois, 1981 Illinois Supreme Court, 1981 EDITORIAL/ADVISORY Federal Income Tax Instructor and Author, BARBRI (2019-Present) Articles Editor, The Tax Lawyer (2005-2021) Faculty Advisor for Student Publications Should the IRS Have Forever to Assess Tax? 154 Tax Notes ___ (2017) Circuits Split Over the Accumulated Earnings Tax 59 Tax Lawyer 541 (2006) Are Assoc. Member Dues Unrelated Bus. Income? 50 Tax Lawyer 367 (1997) Rethinking the Home Office Deduction, 49 Tax Lawyer 383 (1996) Transferee Liability in Estate Tax Cases, 74 TAXES 72 (1996) Contingent Payment Transfers of Trademarks, 12 Virginia Tax Rev. 263 (1992) Exempt Status of College Athletic Organizations, 56 Tax Notes 1475 (1992) Tax Treatment of Contingent Liabilities, 40 DePaul L. Rev. 819 (1991) Tax-Exempt Purchasers in Asset Acquisitions, 39 DePaul L. Rev. 753 (1990) Type-D Reorganization After 1986, 21 Law Journal 123 (1990) PROFESSIONAL AFFILIATIONS American Law Institute, Tax Advisory Group (1997-1999) Federal Income Tax Project-Taxation of Private Business Enterprises American Bar Association, Section of Taxation (1981-Present) Committee on Corporate Tax (1987-Present) Dividend Exclusion Task Force (2003) Chicago Bar Association, Federal Tax Committee (1981-Present) Chair (2001-2002) Vice Chair (2000-2001), Secretary (1999-2000) Executive Committee (2000-2010) Committee on Corporate Tax (1988-Present; Chair, 1990-1991) CIVIC ACTIVITIES Jewish Federation of Metropolitan Chicago Scholarship Committee Community Building and Continuity Commission Vice Chair, Vanguard Dinner Committee Lawyers Division (Cardozo Society) Deerfield Community Concert Band 1st Alto Saxophone &NctupaOChC$CJOJQJaJ"hE hC$5CJOJQJ\aJhRhC$CJOJQJaJhRhC$CJOJQJ\aJhC$5CJOJQJ\aJ$hsrhC$CJOJQJaJmHsH hsrhC$CJOJQJmHsHhDhC$CJOJQJhC$CJOJQJh `hCJOJQJaJh #CJOJQJaJhC$CJOJQJaJ"hE hC$5CJ OJQJ\aJ &Ncu % > W X  `^`^`gdgd``gd`t` `!@^!`@   % > W X Z c {   9 N h ĵĵ{l`hsCJOJQJaJh5CJOJQJ\aJh.hCJOJQJaJh.hCJOJQJ\aJhCJOJQJaJhp'hCJOJQJaJh `hCJOJQJ\]aJhCJOJQJ\]aJhC$CJOJQJ\]aJhC$CJOJQJaJ"hC$56CJOJQJ\]aJ  9 N h 6 o p  N ^gd`gd` p0^p`0gd # p0^p`0gd p0^p`0gddO@ `@  `^`gd `h `^`gds `^`gdh   . 4 5 6 9 N O g l m n o p Ͽϳ܆tttteYYYh `hCJOJQJaJhh #CJOJQJaJ"h31h #5CJOJQJ\aJh #CJOJQJaJ"h31h5CJOJQJ\aJhhdOCJOJQJaJhdOCJOJQJaJhg hdO5CJOJQJaJhdO5CJOJQJaJhCJOJQJaJhCJOJQJaJh`tCJOJQJaJ     0 2 4 A N {  $ % - . 0 8 9 ? 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