Loyola University Chicago

School of Law

Full-Time Faculty

Samuel Brunson

Title/s: Professor of Law

Office #: Corboy 1426

Phone: 312.915.6346

E-mail: sbrunson@luc.edu

About

Professor Brunson joined the Loyola faculty in 2009. His research focuses on the ways the federal income tax affects discrete groups of taxpayers, with special focuses on investors and families. In addition, Professor Brunson researches and writes about issues with the administration of the tax law. His articles have been published in a variety of law reviews, including the Northwestern University Law Review, the Wake Forest Law Review, the Washington University Law Review, the Alabama Law Review, and the Florida Tax Review.

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.

Degrees

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

Program Areas

Business Organizations
Federal Income Tax
International Tax

Selected Publications

Professor Samuel Brunson's SSRN Webpage

Articles

A Diachronic Approach to Bob Jones University: Religious Tax Exemptions after Obergefell, __ Ind. L.J. __ (forthcoming)(with David J. Herzig)

Taxing Utopia, 47 Seton Hall L. Rev. __ (forthcoming) [draft]

Dear IRS, It Is Time to Enforce the Campaigning Prohibition. Even Against Churches, 87 U. Colo. L. Rev. 143 (2016) [article]

Tax Exemption, Public Policy, and Discriminatory Fraternities, 35 Va. Tax Rev. 116 (2015) (with David J. Herzig) [draft]

The Taxation of RICs: Replicating Portfolio Investment or Eliminating Double Taxation? 20 Stan. J.L. Bus. & Fin. 222 (2015) [draft]

Accept This as a Gift: Unilaterally Enforcing Foreign Tax Judgments, 146 Tax Notes 541 (2015) [article]

The U.S. as Tax Haven? Aiding Developing Countries by Revoking the Revenue Rule, 5 Colum. J. Tax L. 170 (2014) [article]

Taxing Polygamy, 91 Wash. U. L. Rev. 113 (2013) [article]

Mutual Funds, Fairness, and the Income Gap, 65 Ala. L. Rev. 139 (2013) [article]

Watching the Watchers: Preventing I.R.S. Abuse of the Tax System, 14 Fla. Tax Rev. 223 (2013) (peer-reviewed journal) [article]

Repatriating Tax-Exempt Investments: Tax Havens, Blocker Corporations, and Unrelated Debt-Financed Income, 106 Nw. U.  L. Rev. 225 (2012) [article]

How to Tax Mitt Romney, 135 Tax Notes 1137 (2012)

Grown-Up Income Shifting: Yesterday’s Kiddie Tax Is Not Enough, 59 U. Kan. L. Rev. 457 (2011) [article]

Reigning in Charities: Using an Intermediate Penalty to Enforce the Campaigning Prohibition, 8 Pitt. Tax Rev. 125 (2011) (peer-reviewed journal) [article]

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

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

Elective Taxation of Financial Instruments: A Proposal, 8 Houston Bus. & Tax L.J. 1 (2007) [article]

Recent Presentations

Playthings of the Wealthy: RICs, Pease, and the AMT, Second Annual Conference of the Association for Mid-Career Tax Law Professors, Davis, CA (May 23, 2016)

A Diachronic Approach to Bob Jones University: Religious Tax Exemptions after Obergefell, 19th Annual Critical Tax Scholarship Conference, New Orleans, LA (Apr. 2, 2016)

God and the IRS: Accommodating Religious Practice in the Tax Law, Mid-American Jesuit Faculty Workshop, Milwaukee, WI (Feb. 26, 2016)

Faculty Workshop, Loyola University Chicago School of Law, Nov. 19, 2015 (presenting Kickstart My Taxes: On Not Disrupting the Tax System)

God and the IRS: Accommodating Religious Practice in the Tax Law, First Annual Conference of the Association for Mid-Career Tax Law Professors, Columbus, OH (Jun. 5, 2015)

Dear IRS, It Is Time to Enforce the Campaigning Prohibition. Even Against Churches, Law & Society Annual Meeting, Seattle, WA (May 29, 2014)

God and the IRS: Accommodating Religious Practice in the Tax Law, 18th Annual Critical Tax Scholarship Conference, Chicago, IL (Apr. 4, 2015)

God and the IRS: Accommodating Religious Practice in the Tax Law, Mid-American Jesuit Faculty Workshop, Chicago, IL (Feb. 20, 2015)