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.
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, 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.
Degrees and Certifications
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
"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 Court's 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 Court's 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.
Social Science Research Network
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New: Reining in Intellectual Property Tax Avoidance
October 9, 2017Although many politicians suggest that the primary purpose of any tax reform should be cutting taxes and achieving simplicity, the main problems of our tax system do not stem from either lack of simplicity or over-taxation. They have to do with provisions that have outlived their purpose, such as the various permanent subsidies in the tax code for fossil fuels, in an era of extraordinary climate change, and the privileged rate for capital gains, in an era of increasing inequality from tax loopholes and subsidies available to the wealthy. Much of the treatment of intellectual property (IP) requires updating, and this article evaluates the suggestions of a number of key academic and practitioner commentators that appeared in law review articles over the last year, looking at proposals for a new capitalization scheme, taxation of virtual economies, rethinking corporate restructurings, and ways to achieve innovation without permitting the kind of IP profit shifting that has driven ...
- New: Reining in Intellectual Property Tax Avoidance
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.
- Linda Beale was a panelist for the "all new two-minute drills” presentation at Standards of Tax Practice committee, ABA Tax Section 2019 Midyear Meeting on Jan. 18 in New Orleans.
- Linda Beale was a panelist for “Power & Privilege: The Social and Cultural Implications Arising From Our Federal Tax System” at the ABA Tax Section 2019 Midyear Meeting on Jan. 18 in New Orleans.