The Tax Institute

The institute is directed by (L-R) Professors Wilton Hyman, Kent Schenkel, and Eric Lustig.

A strong tax program has been central to New England's business curriculum for many years. "Tax law is a critical component of every aspect of business law," says Professor Lustig. "All business lawyers should be conversant with basic income tax issues, because business decisions routinely incorporate tax concerns. Other areas of practice rely on a knowledge of the effect of tax law and tax policy as well."

• Addressing a full range of tax issues from both regulatory and compliance perspectives, this institute ensures that the CBL tax program remains a strong core discipline of the school.
• Current research includes a comparative study of U.S., Canadian, and European taxation of Internet transactions.
• A study of United States, European, and Canadian systems and proposals for taxation of Internet transactions, which is also examining the disclosure requirements imposed on publicly traded companies after discovery of an intrusion into corporate databases or other computerized information.
• Professor Eric A. Lustig, who co-directs the institute, served as attorney-adviser to the Hon. Lawrence A. Wright of the U.S. Tax Court in Washington, DC, before joining the CBL faculty. He has written extensively on tax policy and the “new IRS.” Professor Kent Schenkel practiced for a number of years as a specialist in estate and gift tax planning, and has written articles addressing federal transfer tax issues. He teaches courses on wills and trusts, estate planning, and federal income tax. In addition to having taught at New England Law | Boston and North Carolina Central University School of Law in Durham, NC, Professor Hyman also practiced law in Greensboro, NC, representing nonprofits and small, minority-owned businesses on administrative, regulatory, and tax issues.

Student Projects

Professor Eric Lustig and the 2012 team, Wanda Allen ’12 and Justin Kesselman ’13.

ABA Tax Moot Court Competitions

New England Law | Boston has been a perennial contender in this prestigious competition.

• 2012:  New England Law | Boston’s Tax Moot Court Team–Wanda Allen ’12 and Justin Kesselman ’13–won the first runner-up Best Brief award and finished as a quarterfinalist overall in this year’s National Tax Moot Court Competition.
• 2010:  New England Law | Boston’s Tax Moot Court Team–John Keeney ’11 and Rachel Portnoy ’10–won the National Tax Moot Court Competition. The team not only took first place in the oral advocacy competition but Keeney also received the award for the best individual oralist.
• New England Law has won eight brief awards since 1994.