Taxation

Judge Tamara W. Ashford of the U.S. Tax Court: Spring 2025 Fogel Lecture

April 24, 2025
On February 26, the Honorable Tamara W. Ashford of the U.S. Tax Court delivered the 2025 Fogel Lecture, joining the long list of former and current government officials who have shared their views and career trajectories with the Temple Law community since 2011. Standing in front of nearly 200 law students, faculty, and other legal professionals, Judge Ashford discussed her journey in tax in a lecture titled “For the Love of Tax.”

New Guidance on Recreational Cannabis Taxation and Cannabis Business Deductions in New Jersey

by Hannah Travaglini (LAW ’21)

July 26, 2023
Hannah Travaglini (LAW ’21) of Montgomery McCracken outlines the newly introduced tax regulations and deductions for the New Jersey cannabis industry.

Tax Law in Philadelphia: Spring 2023 Careers in Tax Panel

by Josh Meyerson (LAW ’24)

Temple’s Tax & Bankruptcy Law Society hosted a panel of four prior Temple Law students who currently work in different capacities in tax law, who discussed their experiences working as tax practitioners in the field.

The Role of DOJ in Tax Enforcement: Fall 2022 Fogel Lecture

by Josh Meyerson (LAW ’24)

On October 11, 2022, Caroline D. Ciraolo, former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and current Partner at Kostelanetz & Fink, delivered this year’s Fogel Lecture at Temple Law School, titled “Enforcing the Nation’s Tax Laws Fully, Fairly, and Consistently: The Role of DOJ in Tax Enforcement.” Ms. Ciraolo’s presentation centered around the history of the Department of Justice, in addition to the history, structure, and operations of its Tax Division.

LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue

by Edward L. Schnitzer and Hannah Travaglini (LAW ’21)

Hannah Travaglini (LAW ’21) of Montgomery McCracken co-authored an article with Edward Schnitzer discussing the recent court decision in the LeClairRyan bankruptcy and, more broadly, the tax ramifications of different corporate entity structures during bankruptcy.

Pope & Talbot and a Slippery Slope: Distributions of Partnership Equity

by Robert M. Kane, Jr. (LAW '11)

Robert M. Kane, Jr. examines Pope & Talbot and argues that the IRS inappropriately relied on that case in two rulings addressing the calculation of section 311 gain on distributions of partnership equity.

Qualified Opportunity Zones in Action

by Jonathan Broder (LAW '83) and Beckie Schatschneider

Jonathan Broder explores Qualified Opportunity Zones in the context of Conrail’s use of a QOZ fund to reinvest in property in the Port Richmond section of Philadelphia.