Senior Counsel, Caplin & Drysdale; Adjunct Professor of Law, Georgetown Law
Professor Carney is a Senior Counsel with Caplin & Drysdale, Cht’d. in Washington, D.C. He served as a Trial Attorney for the Tax Division of the U.S. Department of Justice for six years, and was in private (law firm) tax practice for many years, specializing in IRS administrative practice, tax controversies (audit and IRS Appeals Office), and tax litigation. He also advised clients in a similar capacity as a partner in the National Tax Office of Ernst & Young LLP in Washington. He is a member of the District of Columbia bar, as well as the bars of the U.S. Tax Court, U.S. Court of Federal Claims, U.S. District Court for the District of Columbia, and the U.S. Courts of Appeals for the Federal Circuit, D.C Circuit, and Eleventh Circuit.
Associate Dean for Research and Intellectual Life, McKnight Presidential Professor in Law, Distinguished McKnight University Professor, Harlan Albert Rogers Professor in Law, Associate Director, Corporate Institute, University of Minnesota Law School
Professor Kristin E. Hickman is the McKnight Presidential Professor in Law, a Distinguished McKnight University Professor, and Harlan Albert Rogers Professor in Law at the University of Minnesota Law School. She also has taught at Harvard Law School and Northwestern University School of Law. Professor Hickman teaches and writes primarily in the areas of administrative law, tax administration, and statutory interpretation. Her articles on these topics have appeared in the Columbia Law Review, Cornell Law Review, Virginia Law Review, Duke Law Journal, and other publications. She also co-authors the Administrative Law Treatise with Richard J. Pierce, Jr., and a casebook on federal administrative law with Pierce and Christopher J. Walker. Her scholarly work has been cited several times in opinions of the United States Supreme Court as well as regularly in lower court judicial opinions and court briefs.
In 2018-19, Professor Hickman served as Special Adviser to the Administrator of the Office of Information and Regulatory Affairs in Washington, D.C. She presently serves as a Senior Fellow, and previously served as a public member and chair of the judicial review committee, for the Administrative Conference of the United States. She also is a Fellow of the American College of Tax Counsel.
Professor Hickman received her B.S. degree in business administration with a concentration in accounting and a secondary major in history from Trinity University in San Antonio, Texas. After practicing for several years as a certified public accountant, Professor Hickman earned her J.D. degree, magna cum laude, from Northwestern University School of Law, where she was awarded the Raoul Berger Prize and the Lowden Wigmore Prize for her scholarly writings. Following law school, Professor Hickman clerked for The Honorable David B. Sentelle of the United States Court of Appeals for the District of Columbia Circuit and practiced law as an associate with the Chicago office of Skadden, Arps, Slate, Meagher & Flom, concentrating on corporate and international tax transactions and matters.
Angus G. Wynne, Sr. Professor in Civil Jurisprudence, The University of Texas at Austin School of Law
Susan Morse joined the University of Texas law faculty in 2013. She studies and writes about regulatory design and about international tax policy and tax compliance. She is interested in the interaction between legal systems and private ordering.
Recent writings in tax policy include Do Tax Compliance Robots Follow the Law? (symposium contribution), 16 Ohio State Tech. L. J. 278 (2020); GILTI: The Co-operative Potential of a Unilateral Minimum Tax, 2019 British Tax Rev. 512; Does Parenting Matter? U.S. Firms, Non-U.S. Firms, and Global Tax Accruals (with Eric J. Allen), 4 J. L. Fin. & Acct'g 239 (2019); International Cooperation and the 2017 Tax Act, 128 Yale L. J. Forum 362 (Oct. 25, 2018) and Seeking Comparable Transactions in Patent and Tax, 37 Rev. Litig. Brief (2018).
Recent writings in regulatory design include Government-to-Robot Enforcement, 2019 Ill. L. Rev. 1497; When Robots Make Legal Mistakes, 72 Okla. L. Rev. 213 (2019); Regulating by Example, 35 Yale J. Reg. 127 (2018) (with Leigh Osofsky) (featured in online symposium, How Agencies Communicate, at JREG); Safe Harbors, Sure Shipwrecks, 49 U.C. Davis L. Rev. 1385 (2016) (selected for Yale/Stanford/Harvard Junior Faculty Forum, 2015); and Entrepreneurship Incentives for Resource-Constrained Firms, Handbook of Law and Entrepreneurship (forthcoming).
Morse cowrote a Supreme Court amicus brief in 2020 supporting the government in CIC Services, LLC v. Internal Revenue Service (blog coverage here). Morse submitted cowritten Ninth Circuit amicus briefs in 2016, 2018 and 2019 in Altera Corp. v. Commissioner, supporting the government's position that it had validly issued a Treasury regulation that requires cost-sharing arrangements to include stock-based compensation. The Ninth Circuit held for the government and denied rehearing en banc, and the Supreme Court denied cert in 2020. Blog coverage here, here, here, here, here, and here.
Professor Morse teaches Property and Federal Income Tax, as well as the Financial Methods for Lawyers course, which she pioneered at Texas Law. She won the Women's Law Caucus Teacher of the Year award in 2016 and 2020. She edits the tax section at JOTWELL.com.
Professor Morse clerked for the Honorable Michael Boudin of the United States Court of Appeals for the First Circuit and spent seven years in business tax practice at Ropes & Gray, Boston and Wilson Sonsini Goodrich & Rosati, Palo Alto. Prior to joining the Texas faculty, she served as Associate Professor at UC Hastings College of the Law and as Research Assistant Professor at Santa Clara University School of Law.
Morse has also written Innovation and Taxation at Start-Up Firms, 69 Tax L. Rev. 357 (2016); Tax Anti-Avoidance Law in Australia and the United States, 49 Int'l Law. 111 (2015); A Simpler Offshore Profits Transition Tax, 76 Tax Notes Int'l 629 (Feb. 17, 2014); Startup Ltd.: Tax Planning and Initial Incorporation, 14 Fla. Tax Rev. 319 (2013); Tax Haven Incorporation for U.S. Firms: No Exodus Yet, 66 Nat’l Tax J. 395 (2013); The Transfer Pricing Regs Need a Good Edit, 40 Pepperdine L. Rev. 1415 (2013); and A Corporate Offshore Profits Transition Tax, 91 N.C. L. Rev. 549 (2013).
Courthouse Steps Decision Webinar: CIC Services LLC v. Internal Revenue Service
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