I am a Professor of Law at the University of San Diego. I have taught a range of tax and transactional courses, including Deals, Federal Income Tax, Corporate Tax, Partnership Tax, Tax Policy, Venture Capital & Private Equity, and various seminars. I also write the “Standard Deduction” column for the New York Times.
I joined the faculty of the University of San Diego in 2013. After law school, I clerked for two federal judges and then practiced law for three years at Davis Polk & Wardwell. I started teaching in a fellowship program at Columbia in 2001, and I started my first tenure-track job at UCLA in 2003. I have also taught at Georgetown, Illinois, Colorado, and NYU.
In 2007, a draft version of my paper on carried interest was circulated on Capitol Hill, leading Congress to propose Section 710 of the tax code, which would tax a portion of carried interest as ordinary income rather than capital gain. The paper, Two and Twenty: Taxing Partnership Profits in Private Equity Funds, was later published in the NYU Law Review.