The Section is pleased to announce the winners of the 19th 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. Amanda Krugler and Scott Sullivan of the University of Kentucky College of Law were awarded first place in the J.D. Division. Their coach was Jennifer Bird-Pollan. Jennifer Breton and Joshua Runyan of Temple University Beasley School of Law were awarded first place in the LL.M. Division. Their coach was Andrew Weiner. The teams presented oral arguments before a panel of distinguished tax lawyers and tax court judges attending the Section of Taxation 2020 Midyear Tax Meeting in Boca Raton, FL, with the winners honored at an awards ceremony and reception during the meeting.
The other awardees from this year’s competition include:
J.D. Division
1st Place:
Amanda Krugler and Scott Sullivan
University of Kentucky College of Law
2nd Place (tie):
Matthew Foran and Harry Gao
Seton Hall Law School
Brian Krastev and Matthew Marcellino
Syracuse University College of Law
Best Written Submission:
Ryan Hartnett and Mitchell Renfrew
Western New England University School of Law
Semi-Finalists:
Anita Alanko and Jennifer Galstad
Catholic University of America, Columbus School of Law
Mark Watterson and Taylor Monroe
UNT Dallas College of Law
Ryan Hartnett and Mitchell Renfrew
Western New England University School of Law
LL.M. Division
1st Place:
Jennifer Breton and Joshua Runyan
Temple University Beasley School of Law
2nd Place:
Kathleen Arsenault and Douglas Schmidt
University of Denver Sturm College of Law
Best Written:
Kathleen Arsenault and Douglas Schmidt
University of Denver Sturm College of Law
Finalists:
Arash Zainaleain and Zhiyao Li
Boston University School of Law
Justin Rayome and Cai Xu
Georgetown University Law Center
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. For more information about the LSTC, go to https://www.americanbar.org/groups/taxation/awards/law_student_tax_challenge/. ■
Watch the winning J.D. and LL.M. students deliver their presentations to a judging panel of tax law experts: https://www.youtube.com/user/ABASectionOfTaxation.