chevron-down Created with Sketch Beta.

ABA Tax Times

ABA Tax Times Winter-Spring 2024

Winners of the 23rd Annual Law Student Tax Challenge

Winners of the 23rd Annual Law Student Tax Challenge
Section of Taxation

Jump to:

The Section is pleased to announce the winners of the 23rd 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. Natalie Romano-Nuesch and Victor Ficarra from Temple University Beasley School of Law were awarded first place in the J.D. Division. Their Coach was Kathy Mandelbaum. Joachim Saldaha and Norma Chayo Dichi from Georgetown University Law Center were awarded first place in the LL.M. Division. Their Coach was Itai Grinberg. The teams presented oral arguments before a panel of distinguished tax lawyers and tax court judges attending the Section of Taxation 2024 Midyear Tax Meeting in San Francisco, CA, with the winners honored at an awards ceremony during the meeting.

The other awardees from this year’s competition include:

J.D. Division

1st Place:
Natalie Romano-Nuesch and Victor Ficarra
Temple University Beasley School of Law

2nd Place:
Emmanuel Backus and Logan Wagner
West Virginia University College of Law

3rd Place:
Gerardo Martinez and James Yerby
University of North Texas at Dallas College of Law

Best Written Submission:
Brendan Morrison and Joy Vincenzo
Western New England University School of Law

Semi-Finalists:
Breanna Li and Ryan Wong
UC College of the Law San Francisco

Michael Stroud and Trey Hardy
University of North Texas at Dallas College of Law

LL.M. Division

1st Place and Best Written Submission:
Joachim Saldaha and Norma Chayo Dichi
Georgetown University Law Center

2nd Place:
Gaetano Decrescenzo and Doug Duggan
Georgetown University Law Center

Finalists:
Richard Ramos and Jason Kim
Boston University School of Law

Daniel Garrett and Ashley Morgan
University of Missouri - Kansas City School of Law

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.

2024-2025 Law Student Tax Challenge: Important Dates

  • Problem Release Date: Friday, September 6, 2024
  • Submission Deadline: Monday, November 4, 2024, by 5pm ET
  • Finalists and Semi-finalists Notified: Tuesday, December 17, 2024
  • Oral Competition & Awards: Thursday, February 20, 2025

Support the Law Student Tax Challenge

Help ensure the 2024–2025 Law Student Tax Challenge (LSTC) is successful and volunteer. We are looking to fill the positions listed below. If you are interested in volunteering, or would like more information about the below positions please reach out to the LSTC Competition Co-Chairs, Greg Chriss ([email protected]) and Joe Rekrut ([email protected]).

  • Day-of Chairs (attendance at the Midyear Tax Meeting in Los Angeles, CA required)
  • Written Round Judges
  • Oral Round Timers (attendance at the Midyear Tax Meeting in Los Angeles, CA required)