Faculty

Samuel Brunson
Assistant Professor of Law

Biography
Professor Brunson joined the Loyola faculty in 2009. Prior to joining the Loyola faculty, Professor Brunson practiced law with Willkie Farr & Gallagher LLP and clerked for the Honorable George W. Miller on the U.S. Court of Federal Claims. Professor Brunson teaches Federal Income Tax and International Tax. He received his law degree in 2004 from the Columbia University School of Law, where he was a Senior Editor of the Columbia Law Review and a Harlan Fiske Stone Scholar for all three years. He also was an Editor of the Columbia Journal of European Law.

Professor Brunson writes about the taxation of investments and investors. In addition to exploring the taxation of professional traders and investment fund managers, his research will include the tax consequences to tax-exempt organizations that invest through investment funds and to minors who invest and earn a return on their money.

Education
B.A., Brigham Young University, 2000
J.D., Columbia, 2004

Courses Taught
Business Organizations
Federal Income Tax
International Tax

Professor Samuel Brunson

Loyola University Chicago
School of Law
25 E. Pearson
Room 1426
Chicago, IL 60611
Phone: 312-915-6346
Email: sbrunson@luc.edu

PUBLICATIONS

Professor Samuel Brunson's SSRN Webpage

Articles:

Grown-Up Income Shifting: Yesterday's Kiddie Tax Is Not Enough, 59 U. Kan. L. Rev. (forthcoming 2011) [draft]

Reigning in Charities: Using an Intermediate Penalty to Enforce the Campaigning Prohibition, 8 Pitt. Tax Rev. (forthcoming 2011) [draft]

Taxing Investment Fund Managers Using a Simplified Mark-to-Market Approach, 45 Wake Forest L. Rev. 79 (2010) [abstract] [article]

Taxing Investors on a Mark-to-Market Basis, 43 Loy. L.A. L. Rev. 507 (2010) [abstract] [article]

Elective Taxation of Risk-Based Financial Instruments: A Proposal, 8 Hous. Bus. & Tax L.J. 1 (2008). [abstract] [article]

Works in Progress:

Hedge Funds, Tax Havens, and Tax-Exempt Investment

The Sledgehammer Approach to Income-Shifting

Recent Presentations:

Rethinking Public Charities and Political Speech, Fifth Annual Junior Scholars Workshop, South Bend, IN (June 12, 2010).

PTPs: Past and Present, Chicago Bar Association Federal Tax Division B (April 20, 2010).

Rethinking Public Charities and Political Speech, Faculty Workshop, Villanova School of Law, (April 9, 2010.

Taxing Investment Fund Managers Using a Simplified Mark-to-Market Approach, 2009 Central States Law Schools Association Conference, Columbus, OH (Oct. 24, 2009)

Faculty

Samuel BrunsonAssistant Professor of Law

Information for

Samuel Brunson
Assistant Professor of Law