A Simple Tax Case Complicated by Race: The 2024 Beck Lecture
Summary: Richard Winchester delivered this year’s Beck Lecture titled “A Simple Tax Case Complicated by Race” where he highlighted why Judges, including those deciding tax cases, must be sensitive to any implicit racial biases that might cloud their thinking. Intersections between race and the law persist intensely within the U.S. legal system. Dorothy Brown famously writes in her book, The Whiteness of Wealth, that she pursued a career in tax law to “get away from race.” On its face, being a tax professional could be exactly what she wrote — a way to get away from all biases including those rooted in race. From the outside, tax looks simply like writing or typing dollar values into forms or advocating for the legitimacy of tax planning in a court room. The 2024 Beck Lecture at Temple Law though pointed to a clear example of how racism is still forcing its way into tax issues that should be decided solely on the merits of the tax planning that took place. The case, Pontchartrain Park Homes, Inc. v. Commissioner, …