Law Student Tax Challenge

Save the Date: 19th Annual Law Student Tax Challenge (2019-2020)

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip (including airfare and accommodations for two nights) to the Section of Taxation 2020 Midyear Meeting, January 30-February 1, in Boca Raton, FL, where each team will defend its submission before a panel of judges representing the country’s top tax practitioners and government officials, including Tax Court judges.

The competition, sponsored by the Young Lawyers Forum, is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community. On average, more than 60 teams compete in the J.D. Division and more than 40 teams compete in the LL.M. Division.

Important Dates

• Problem Release Date:  September 4, 2019, released by 5pm EST
• Submission Deadline:  November 6, 2019, by or before 5pm EST
• Notification of Semifinalists and Finalists:  December 18, 2019
• Semifinal and Final Oral Defense Rounds:  January 31, 2020 in Boca Raton, FL
  
  

18th Annual Law Student Tax Challenge Winners

The Section is pleased to announce the winners of the 18th Annual Law Student Tax Challenge, a contest designed to give students an opportunity to research, write about, and present their analyses of a real-life tax planning problem. The competition is open to both J.D. and LL.M. law students. Jordan Fruchter and Thomas Boland of Albany Law School, Albany, were awarded first place in the J.D. Division. Their coach was Danshera Cords. Kasia Parecki and Christine Kuglin of University of Denver, Denver were awarded first place in the LL.M. Division. Their coach was Erin Stearns. The teams presented oral arguments before a panel of distinguished tax lawyers and tax court judges attending the Section of Taxation 2019 Midyear Meeting in New Orleans, Louisiana, with the winners honored at a reception during the meeting.

J.D. Division

• 1st Place:    Jordan Fruchter and Thomas Boland, Albany Law School
  
• 2nd Place:    Emily Eash and Eliana Hoeppner, Western New England University
  
• 3rd Place:    Luis Garcia and Janette Duran, University of New Mexico Law School
• Best Written Submission:    Luis Garcia and Janette Duran, University of New Mexico Law School
  
• Semi-Finalists:    Scott Lee and Brittany Johnson, Georgetown University; Daniel Rowe and Mark Goshgarian, Loyola Law; Kaitlyn Cornett and Thomas Koelbl, University of Memphis
  

LL.M. Division

• 1st Place:    Kasia Parecki and Christine Kuglin, University of Denver
  
• 2nd Place:    Dave Wilson and Gretchen Bundy-Ladowicz, University of Denver
  
• Best Written Submission:    Deborah Kelessidis and Arpine Khachikyan, Loyola Law School
  
• Finalists:    Ashley Case and Ross Uehara-Tilton, Boston University; Victoria Allen and Lauren Smith, University of Michigan
  

How Does the Challenge Work?

An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Form. The LSTC asks two-person teams of students to solve a complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip to the Section’s Midyear Meeting, where each team presents its submission before a panel of judges consisting of the country’s top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community.

2019 LSTC Videos

The J.D. and LL.M. winners of the 18th Annual LSTC presenting their submissions before a panel of judges at the 2019 Midyear Tax Meeting in New Orleans, Louisiana.

LSTC Mailing List

Join the listserve to stay up-to-date on all competition news.  Competition updates will be communicated via listserve email and posted here.

To join the LSTC mailing list:

1. Log into your ABA account from the ABA Tax Section Homepage
2. Click on "myABA"
3. Under "Communications" on the left hand banner, click "Communications Preferences"
4. Click "View Additional Lists"
5. Scroll down and check "ABATax Law Student Tax Challenge" under the Section of Taxation

For all questions related to the LSTC or the ABA Tax Section, please contact taxlserve@americanbar.org.

LSTC Archive

We have created an archive of the 'Best Written' submissions going back to 2003. You will also find previous-year Problems, and information on Judges & Results.