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February 18, 2023

2022-2023 Law Student Tax Challenge

The student teams from the 22nd Annual Law Student Tax Challenge at the awards ceremony during the 2023 Midyear Tax Meeting, February 9-11, 2023.

The student teams from the 22nd Annual Law Student Tax Challenge at the awards ceremony during the 2023 Midyear Tax Meeting, February 9-11, 2023.

Winners of the 22nd Annual Law Student Tax Challenge

The Section is pleased to announce the winners of the 22nd 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. Tracy Costanzo and Amanda Hepinger of Syracuse University College were awarded first place in the J.D. Division. Their coach was Robert Nassau. Andrii Buznytskyi and Marharyta Bahno of the University of Miami were awarded first place in the LL.M. Division. Their Coach was Rebecca Rosenberg. The teams presented oral arguments before a panel of distinguished tax lawyers and tax court judges attending the Section of Taxation 2023 Midyear Tax Meeting in San Diego, CA, with the winners honored at an awards ceremony during the meeting.

Winners, J.D. Division

1st Place: Team 14

Tracy Costanzo and Amanda Hepinger of Syracuse University College, 1st place winners for the J.D. Division.

Tracy Costanzo and Amanda Hepinger of Syracuse University College, 1st place winners for the J.D. Division.

2nd Place and Best Written: Team 37

Ivan Rudd and Isaac Fuhrman Borgman of the University of Miami, 2nd place (and Best Written) winners for the J.D. Division.

Ivan Rudd and Isaac Fuhrman Borgman of the University of Miami, 2nd place (and Best Written) winners for the J.D. Division.

3rd Place: Team 42

Justin Sung and Judd Baguioro of the University of California, Hastings College, 3rd place winners for the J.D. Division.

Justin Sung and Judd Baguioro of the University of California, Hastings College, 3rd place winners for the J.D. Division.

J.D. Semi-Finalists

  • Aaron Anderson and Sydney Jensen
    Brigham Young University
  • Daniela Curiel and Doug Duggan
    St. Thomas University
  • Nicholas Grimes and Michael Kohn
    Widener Commonwealth

Winners, LL.M. Division

LL.M. 1st Place: Team 1

Andrii Buznytskyi and Marharyta Bahno of the University of Miami, 1st place winners for the LL.M. Division.

Andrii Buznytskyi and Marharyta Bahno of the University of Miami, 1st place winners for the LL.M. Division.

LL.M. 2nd Place and Best Written: Team 3

Amalia Castro and Justin Welsh of Northwestern University, 2nd place (and Best Written) winners for the LL.M. Division.

Amalia Castro and Justin Welsh of Northwestern University, 2nd place (and Best Written) winners for the LL.M. Division.

LL.M. Finalists

  • Andres Berdugo and Eddie Coronado
    University of California, Irvine
  • Deepa Patil and Charlotte Schmidt
    Boston University

Entry. Rules, and Problems

Videos: Winners of the J.D. and LL.M. Divisions, Oral Rounds

J.D. Division Winners

Tracy Costanzo and Amanda Hepinger of Syracuse University College were awarded first place in the J.D. Division. Their coach was Robert Nassau.

LL.M. Division Winners

Andrii Buznytskyi and Marharyta Bahno of the University of Miami were awarded first place in the LL.M. Division. Their Coach was Rebecca Rosenberg.