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May 26, 2022 Young Lawyers Corner

Winners of the 21st Annual Law Student Tax Challenge

The Section is pleased to announce the winners of the 21st 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. For the 21st year of the competition each team presented their oral arguments virtually before a panel of distinguished tax lawyers and tax court judges, with the winners announced at a virtual awards ceremony.

J.D. Division

1st Place:
Holden Branscum and William Gebo
University of Memphis Cecil C. Humphreys School of Law
Watch the oral defense of their written work product.

2nd Place and Best Written:
Max Cargal-Bley and Han Shen
The University of Washington School of Law
Read their written work product.

3rd Place:
Allison Martinez and Chloe Webb
The University of Missouri—Kansas City School of Law

Semi-Finalists:

Hsin-Ming (Mindy) Berlin and Joseph Thomas
Villanova University Charles Widger School of Law

Chase Hewitt and James Phillips
University of Maine School of Law

Trevor Rowland and Andrii Onysko
University of Oregon

LL.M. Division

1st Place:
Adnan Alam and Melia Mbanefo
Temple University Beasley School of Law
Watch the oral defense of their written work product.

2nd Place:
Paige Cham and Anastasia Jones
The University of Florida Levin College of Law

Best Written:
Otto Bosch and Micah Moore
The University of Missouri—Kansas City School of Law
Read their written work product.

Finalists:
Jessica Bland and Mary Nguyen
Loyola Marymount University Loyola Law School, Los Angeles

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/.