Wayne State University
Linda McKissack Beale
Linda McKissack Beale
Professor of Law
Room 3379
(313) 577-3941

Education

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

Biography

Professor Linda M. Beale received a B.S. degree in chemistry magna cum laude from Duke University, an M.A .and Ph.D. in linguistics from Cornell, where she was a Herbert Lehman Fellow, a J.D. summa cum laude from Cornell Law School, and an LL.M. 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 and 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.

Beales 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, including 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. 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.

Courses Taught

Corporate Taxation
Partnership Taxation
Income Taxation
 

Books

Corporate Taxation
Corporate Taxation (LexisNexis) 2012

Corporate Taxation is part of the LexisNexis Graduate Tax Series, which is geared toward LLM degree programs in tax. The book's co-author is Charlotte Crane, Professor of Law, Northwestern University School of Law.

Click here for more information.

Selected Publications

 "Tax Patents: At the Crossroads of Tax and Patent Law," University of Illinois Journal of Law, Technology and Policy 2008, no. 1.

 "Tax Shelters and the Tax Minimization Norm: How Does the Patenting of Tax Advice Transform the (Global) Playing Field?" Wayne State University Journal of Law in Society 9, no. 2 (2008).

"Point and Counterpoint: Tax Exemptions for Home State Bonds under the Supreme Courts Dormant Commerce Clause Jurisprudence," Taxation News Quarterly 2006.

"Tax, Taxpayers and Religious Institutions," The Advocate 7 (2006).

"Tax Advice Before the Return: The Case for Raising Standards and Denying Evidentiary Privilege," Virginia Tax Review 25 (2006): 583.

Review of From Elections to Democracy: Building Accountable Government in Hungary and Poland by Susan Rose-Ackerman, Law and Society Review 40 (2006): 744.

"Proposed Mark-to-Market Regs: Four Requirements, Three Limitations, Two Procedures, and One Safe Harbor," Tax Notes 109 (2005): 781.

"Should the Individual AMT Be Repealed? Taxation News Quarterly (2005). Reprinted in Tax Notes 106 (2005): 1723-1726.

"Congress Fiddles While Middle America Burns: Amending the AMT (and the Regular Tax)," Florida Tax Review 6 (2004): 811. Reprinted in Tax Analysts (2005). Abstracted in Tax Notes 107 (2005): 371.

"Book-Tax Conformity and the Corporate Tax Shelter Debate: Assessing the Proposed Section," Virginia Tax Review 24 (2004): 301.

"Putting SEC Heat on Corporate Tax Shelters and Audit Firms: Responding to Tax Risk with Sunshine, Shame and Strict Liability," Journal of Corporation Law 29 (2004): 219. Digested in The Monthly Digest of Tax Articles 31 (2006).

"Law Professor Offers Suggestions for Fighting Shelters," Tax Notes 103 (2004): 125.

"Tax Courts Decision in Bank One Raises More Questions Than It Answers," Journal of Taxation of Investments 21 (2003): 3.

"Developments May Lead SEC to Ban Certain Tax Services Under Sarbanes-Oxley Independence Rules," Journal of Taxation of Investments 16 (2003): 5.

"Tax Profs Urged SEC to Take Tough Stance on Auditor Independence," Tax Notes 98 (2003): 765-773.

"An Overview of the U.S. Federal Income Tax Treatment of Collateralized Debt Obligation Transactions," co-authored with David Miller and Paul Wysocki, Journal of Taxation of Financial Institutions 14 (2001): 27-66.

"Don't Subject Fixed Investment Trusts to Foreign Trust Reporting Rules," co-authored with James M. Peaslee, Worldwide Tax Daily 2000 (2000).

"Connecticut v. Doehr and Procedural Due Process Requirements for Prejudgment Remedies: The Sniadach Tetrad Revisited," Cornell Law Review 79 (1994): 1603.

 

Accomplishments

April 19, 2012
Linda McKissack Beale's blog, http://ataxingmatter.blogs.com/tax/, has been included in a new blog aggregator, EconomicAcademics.org, launched by the Federal Reserve Bank of St. Louis to highlight and promote the discussion of economics research.


February 28, 2012
Linda McKissack Beale published a new book, Corporate Taxation (LexisNexis, 2012). Co-authored with Charlotte Crane, the book is part of the LexisNexis Graduate Tax Series.


February 20, 2012
Linda McKissack Beale's blog, http://ataxingmatter.blogs.com/tax/, was selected to the Top 50 accounting blogs by MastersinAccounting.info, an informational site for people interested in accounting careers and education. According to editor Charles Swipe, "Law professor Linda Beale delves deeply to demystify tax topics ranging from A to Z in order to enlighten wage earners and small employers - instead of fat cats and politicians with Swiss bank accounts; understanding the tax system to avoid being unfairly burdened is a message driven home on 'A Taxing Matter.'"


December 5, 2011
Linda McKissack Beale presented at the Joint Fall CLE Meeting of the ABA Section of Taxation and Real Property, Trust and Estate Law Division in Denver in October on the topic of "Recent amendments to Circular 230 and their impact on the Office of Professional Responsibility's role in practitioner discipline." In November, she presented at the Central States Law School Association annual conference in Toledo in November on "Fairness in Context." She also participated in the University of Chicago's Tax Conference, an annual conference that invites prominent tax lawyers from prestigious national firms, corporate tax counsel, and academia for a two-day conference on advanced tax concepts.


June 9, 2011
Linda McKissack Beale and her blog, A Taxing Matter, were mentioned in a post titled "Top 50 Tax Policy Blogs" by The Acclaimed Accountant at http://www.mastersinaccounting.org/2011/top-50-tax-policy-blogs/.


May 10, 2011
Linda McKissack Beale - on May 6 at the ABA Tax Section's annual meeting in Washington - led the"pro" position in spirited debate on the ethics of tax practice before the IRS, put together for a session of the Standards Committee of which she is vice-chair. The debate format, content and performance were a resounding success. The debate was an outgrowth of Professor Beale's dissent on a critical recommendation of the Standards Committee in comments on proposed amendments to Circular 230. The Tax Council had overruled the Standards' Committee's position that favored harmonization of statutory and Circular 230 ethics standards. Professor Beale suggested that a broader discussion was mandated, and recommended this program as the first post-comment dialogue in that broader discussion.

The same day, Professor Beale and the incoming chair of Standards presented a brief overview of the developments in respect of the Defense of Marriage Act (DOMA). A court in Massachusetts, which permits same-sex marriages, has ruled DOMA unconstitutional, and the Attorney General of the United States, Eric Holder, has announced that the Department of Justice has also concluded that DOMA is unconstitutional. As a result, DOJ will enforce DOMA, but does not intend to defend it in court. A number of ethical concerns are raised by these recent developments, regarding whether a tax lawyer can advise a client to file jointly without disclosure under the substantial authority (statutory) or realistic possibility of success (ethical) standards, and how to take into consideration the potential forum shopping results of the DoJ's decision not to defend in court. Much will depend on the IRS's interpretation of its duty to enforce, but it may be that couples will have a better chance of success in district courts, in which DOJ is the government representative, than in tax courts.


April 6, 2011
Linda McKissack Beale was recognized as one of the Top 50 Tax Bloggers by TaxConnections. Beale's blog, A Taxing Matter, is often cited by publications such as the Wall Street Journal.


January 3, 2011
Linda McKissack Beale'spaper, "Tax Patents: At the Crossroads of Tax and Patent Law," was recently listed on SSRN's Top Ten download list for PSN: Public Policy (Topic).

In The News

February 2, 2014
Linda McKissack Beale was quoted in a Wall Street Journal report titled "Private-Equity Firms' Fees Get a Closer Look."

Read Article

January 2, 2013
Linda McKissack Beale was quoted in an article in The Street titled "General Electric, Citigroup Tax Break Intact After Fiscal cliff Deal."

Read Article

Training the next generation of lawyers, advocates and leaders