Taxation at Harvard Law School

Tax Faculty (2008-2009)

William D. Andrews (Eli Goldston Professor of Law Emeritus) joined the faculty in 1961, while practicing in Boston. He received a B.A. in English from Amherst in 1952 and an LL.B. from Harvard in 1955. His recent research has focused on corporate and partnership taxation.

Anne L. Alstott (Professor of Law) joins the faculty in 2008.  After practicing in New York, she served in the Treasury Department's Office of Tax Legislative Counsel from 1990-1992.  She taught at Columbia University School of Law from 1992-1997 and at the Yale Law School from 1997-2008.  She received an A.B. in Economics from Georgetown in 1984 and a J.D. from Yale in 1987.  Her recent research has focused on the taxation of inheritance and of families, particularly those with low incomes.  2008-09 courses:  Low-Income Workers (Winter), Taxation (Spring), and Tax Policy Reading Group (Spring).

Brian Arnold (Visiting Professor of Law, Winter 2009) is Professor Emeritus at the University of Western Ontario and currently a consultant to Goodmans LLP, a Toronto law firm, and to several governments concerning tax policy and administration. He received a B.A. from the University of Western Ontario in 1966 and a J.D. from Harvard in 1969. His recent research has focused on international and comparative taxation. 2008-2009 tax courses: Comparative International Tax Policy (Winter).

Lily Batchelder (Visiting Professor of Law) is an Associate Professor of Law and Public Policy at New York University School of Law. She received an A.B. from Stanford in political science in 1994, an M.P.P from the Kennedy School of Government in applied microeconomics in 1999, and a J.D. from Yale Law School in 2002. Her research focuses on tax incentives, social insurance, and wealth transfer taxation. 2008-2009 tax courses: Tax and Social Policy (Winter-Spring).

Marion R. Fremont-Smith (Adjunct Lecturer Kennedy School of Government) is currently a Senior Research Fellow at the Hauser Center for Nonprofit Organizations at Harvard University where she is directing a study or regulation of the non profit sector, surveying state and federal rules governing the behavior of charitable fiduciaries and the manner in which these rules are administered. She retired as a partner of Choate, Hall and Stewart in 1998 and became a Counsel to the firm. She has a B.A. from Wellesley College in 1948 and a J.D. from Boston University School of Law in 1951. 2008-2009 tax courses: Taxation and Regulation of Non Profits (with Spitzer) (Fall).

Daniel I. Halperin (Stanley S. Surrey Professor of Law) joined the faculty in 1996 after practicing in New York, service in the Treasury Department (including as Deputy Assistant Secretary for Tax Policy) and teaching at Pennsylvania and Georgetown. He received a B.B.A. from the City College of New York in 1957 and a J.D. from Harvard in 1961. His recent research has focused on nonprofits and retirement income. 2008-2009 tax courses: Taxation (Fall), Seminar in Current Issues in Tax Law, Policy and Practice (Fall).

Louis Kaplow (Professor of Law) joined the faculty in 1982 after clerking on the second circuit. He received a B.A. in Economics and Mathematics from Northwestern in 1977, as well as a J.D. in 1981 and a Ph.D. in Economics in 1987, both from Harvard. His recent research has focused on taxation and redistribution, as well as law and economics.

Benjamin M. Leff (Visiting Assistant Professor) joins the faculty from Vinson & Elkins, LLP, in Austin, Texas, where his practice focused on federal tax litigation and the representation of tax-exempt organizations. He received a B.A. from Oberlin College in 1990, an M.A. in religious studies from the University of Chicago in 1994, and a J.D. from Yale Law School in 2000. 2008-2009 tax courses: Taxation (Spring), Taxation of Estates and Gifts (Fall).

Jack S. Levin (Lecturer on Law) is the Senior partner Kirkland & Ellis LLP, Chicago office and served as Assistant to the Solicitor General of the U.S. 1965-67. He received a B.S. from Northwestern University in 1958 and an LL.B. from Harvard Law School in 1961. He is the author of Structuring Venture Capital, Private Equity, and Entrepreneurial Transactions and Mergers, Acquisitions, and Buyouts (co-authored with Prof. Martin D. Ginsburg). 2008-2009 courses: Structuring Venture Capital, Private Equity, and Entrepreneurial Transactions (Winter).

Oliver Oldman (Learned Hand Professor of Law, Emeritus) joined the faculty in 1959 after practicing in Buffalo. He received a B.S. in Economics in 1942 and an LL.B. in 1953, both from Harvard. His recent research has focused on developing countries, as well as state and local taxation.

Stephen E. Shay (Lecturer on Law) joined the Boston law firm of Ropes & Gray in 1987 after serving as International Tax Counsel in the U.S. Treasury. He received a B.A. from Wesleyan University in 1972, as well as a J.D. and M.B.A. from Columbia in 1976. His recent research has focused on reform of the international provisions of the U.S. income tax. 2008-2009 tax courses: Taxation of International Income (Spring).

Adelbert L. (Lorry) Spitzer (Lecturer on Law) Spitzer is a tax partner with Ropes & Gray LLPin Boston, MA and formerly worked in the U.S. Treasury's Office of Tax Policy dealing principally with nonprofit organization issues. He has extensive experience with nonprofit organizations, with particular emphasis on universities, health care organizations and private foundations. He received a B.A. from Yale University in 1974 and a J.D. from Boston College Law School in 1981. 2008-2009 tax courses: Taxation and Regulation of Nonprofits (with Fremont-Smith) (Fall).

Kirk J. Stark (Visiting Professor of Law) is a Professor of Law at UCLA School of Law. He received a B.S. from Georgetown University in 1989 and a J.D. from Yale Law School in 1994. His research interests include tax policy and public finance, with a particular focus on issues relating to the U.S. system of fiscal federalism. He currently serves on the Board of Directors of the National Tax Association. 2008-2009 Courses: Taxation (Fall), Inequality & Tax Policy: Reading Group (Fall).

Alvin C. Warren, Jr. (Ropes & Gray Professor of Law) joined the faculty in 1979, after teaching at Connecticut, Duke, and Pennsylvania. He received a B.A. in English from Yale in 1966 and a J.D. from Chicago in 1969. His recent research has focused on financial innovation and European corporate tax policy. 2008-2009 tax courses: Taxation (Spring), Taxation of Corporations and Shareholders (Spring).

Bernard Wolfman (Fessenden Professor of Law Emeritus) joined the faculty in 1976 after practicing in Philadelphia and teaching at Pennsylvania, where he was also Dean. He received a B.A. in Political Science in 1946 and a J.D. in 1948, both from the University of Pennsylvania. His recent research has focused on the roles of the legal and accounting professions in tax practice.