B.S., Duke University
M.A., Cornell University
Ph.D., Cornell University
J.D., Cornell Law School
LL.M., New York University School of Law

Corporate Taxation
Partnership Taxation
Income Taxation
 

Professor Linda M. Beale received a B.S. degree in chemistry magna cum laude from Duke University, an MA and PhD in linguistics from Cornell, where she was a Herbert Lehman Fellow, a J.D. summa cum laude from Cornell Law School, and an LLM in taxation from New York University.  Prior to her entry in law teaching, Professor Beale clerked with Judge Dorothy Nelson on the Ninth Circuit and worked at Cleary, Gottlieb, Steen & Hamilton in New York (with one year in Washington, D.C.) as a tax associate. Her work with Cleary’s many financial institution and multinational corporate clients included a wide range of tax issues such as securitizations, partnerships, and cross-border corporate mergers and acquisitions.  She has also served as a congressional staffer, a Peace Corps volunteer in Colombia, and a university administrator at Binghamton University.

Professor Beale’s scholarship has focused on various aspects of corporate tax shelters, proposing more transparent financial reporting of aggressive tax transactions and higher standards for taxpayers and tax advisers as a means of discouraging the tax minimization norm that facilitates aggressive tax positions.  She has also written and spoken extensively about the patenting of tax strategies, most recently at the Drake-Tundra 2009 Intellectual Property Roundtable, and serves on the ABA Tax Section's task force on tax strategy patents. Her scholarship can be accessed through SSRN at http://ssrn.com/author=83521.  Professor Beale also maintains a weblog, http://ataxingmatter.blogs.com/tax/, dedicated to discussion of tax and budgetary matters in the context of the demands of democratic egalitarianism.

http://ssrn.com/author=83521

Tax Patents: At the Crossroads of Tax and Patent Law. UNIVERSITY OF ILLINOIS JOURNAL OF LAW, TECHNOLOGY AND POLICY, Vol. 2008, No. 1.

Tax Shelters and the Tax Minization Norm: How Does the Patenting of Tax Advice Transform the (Global) Playing Field. Wayne State University Law School Research Paper No. 07-46.

Point & Counterpoint: Tax Exemptions for Home State Bonds under the Supreme Court’s Dormant Commerce Clause Jurisprudence, ABA SECTION OF TAXATION NEWS QUARTERLY (forthcoming Winter 2006).

Tax, Taxpayers and Religious Institutions, The Advocate 7 (Oct. 9, 2006) (edition on Law and Religion).

Tax Advice Before the Return: The Case for Raising Standards and Denying Evidentiary Privilege, 25 VA. TAX REV. 583 (2006), digested in The Monthly Digest of Tax Articles (forthcoming Fall 2006).

A Review of SUSAN ROSE-ACKERMAN, FROM ELECTIONS TO DEMOCRACY: BUILDING ACCOUNTABLE GOVERNMENT IN HUNGARY AND POLAND (Cambridge Univ. Press, New York 2005), 40 L. & SOC. REV. 744 (2006).

Proposed Mark-to-Market Regs: Four Requirements, Three Limitations, Two Procedures, and One Safe Harbor, 109 TAX NOTES 781 (Nov. 7, 2005).

Point & Counterpoint: Should the Individual AMT Be Repealed? Point: The Individual AMT Should Not Be Repealed (But Should Be Reformed), Spring 2005 ABA SECTION OF TAXATION NEWS QUARTERLY 12-14, reprinted in Linda M. Beale and Yoram Keinan, Current and Quotable, Point and Counterpoint: Should the Individual AMT Be Repealed?, 106 TAX NOTES 1723-1726 (June 27, 2005).

Congress Fiddles While Middle America Burns:  Amending the AMT (and the Regular Tax), 6 FLA. TAX REV. 811 (2004), reprinted in TAX ANALYSTS Doc 2005-14862; 2005 TNT 135-40; abstracted by Robert J. Wells and Jon Almeras, eds., Reports in Brief, Linda M. Beale, Congress Fiddles While Middle America Burns: Amending the AMT, 107 TAX NOTES 371 (July 18, 2005).

Book-Tax Conformity and the Corporate Tax Shelter Debate:  Assessing the Proposed Section 475 Mark-to-Market Safe Harbor, 24 VA. TAX REV. 301 (2004).

Putting SEC Heat on Corporate Tax Shelters and Audit Firms:  Responding to Tax Risk with Sunshine, Shame and Strict Liability, 29 J. CORP. L. 219 (2004), digested in October 2006 The Monthly Digest of Tax Articles 31.

February 18, 2004 Letter to Senator Paul Sarbanes, reprinted in Tax Analysts: Current and Quotable, Law Professor Offers Suggestions for Fighting Shelters, 103 TAX NOTES 125 (April 5, 2004), available at 2004 TNT 58-32 (Mar. 25, 2004).

February 15, 2004 Letter to George Yin, reprinted in Tax Analysts: Current and Quotable, Law Professor Offers Suggestions for Fighting Shelters, 103 TAX NOTES 125 (April 5, 2004), available as Illinois Law Professor Makes Recommendations on Tax Shelter Legislation, 2004 TNT 58-33 (Mar. 25, 2004).

Tax Court’s Decision in Bank One Raises More Questions Than It Answers, 21 J. OF TAX’N OF INVESTMENTS 3 (Autumn 2003).

Developments May Lead SEC to Ban Certain Tax Services Under Sarbanes-Oxley Independence Rules, 16 J. OF TAX’N OF FIN’L INST’NS 5 (May 2003).

January 10, 2003 Letter to Jonathan Katz from Professors Calvin Johnson, Linda Beale, and Elena Marty-Nelson as principal drafters with twenty-five co-signers, reprinted in Current and Quotable, Tax Profs Urged SEC to Take Tough Stance on Auditor Independence, 98 TAX NOTES 765-773 (February 3, 2003).

January 10, 2003 Letter to Jonathan Katz from Professor Linda Beale as principal drafter with six co-signers, reprinted in Current and Quotable, Tax Profs Urged SEC to Take Tough Stance on Auditor Independence, 98 TAX NOTES 765-773 (February 3, 2003).

An Overview of the U.S. Federal Income Tax Treatment of Collateralized Debt Obligation Transactions, co-authored with David Miller and Paul Wysocki, 14 J. OF TAX’N OF FIN’L INST’NS 27-66 (July/August 2001), reprinting (with some changes) Tax Issues in Collateralized Debt Obligation Transactions (and Other Asset Securitizations), co-authored with David Miller and Paul Wysocki, published in Program, New York State Bar Association, Tax Section, Annual Meeting, January 23, 2001.

James M. Peaslee and Linda M. Beale, Don’t Subject Fixed Investment Trusts to Foreign Trust Reporting Rules, 2000 WORLDWIDE TAX DAILY 186-31 (Sept. 25, 2000).

Note: Connecticut v. Doehr and Procedural Due Process Requirements for Prejudgment Remedies: The Sniadach Tetrad Revisited, 79 CORNELL LAW REVIEW 1603 (1994).