2007

First Place
James Bamberg, University of Florida Levin College of law
Sponsor: Prof. Kristin Gutting
A Different Point of Venue:  The Plainer Meaning of Internal Revenue Code Section 7482(b) 

Second Place
David Kamin, New York University School of Law
Sponsor: Prof. Lily Batchelder
What's a Progressive Tax Change?  Unmasking Hidden Value in Distributional Debates

Third Place
Joshua R. Mourning, Washington University in St. Louis School of Law
Sponsor: Prof. Cheryl D. Block
A Tax Policy Analysis of Congress's Labyrinthine Stock Option Tax Scheme

Honorable Mentions
Lora Cicconi, UCLA School of Law
Sponsor: Prof. Steve Bank
Blaming 162(m) for the Backdating Scandal:  Legitimate Concerns or Scapegoating?

Michelle Christenson, New York University School of Law
Sponsor: Prof. Lily Batchelder 
Optimal Property Taxation:  An Endowment Tax on Land Value

2006

First Place
Manoj Viswanathan, New York University School of Law
Sponsor: Prof. Lily Batchelder
Sunset Provisions in the Tax Code: A Critical Evaluation and Prescriptions for the Future

Second Place
Markus Ernst, New York University School of Law
Sponsor: Prof. H. David Rosenbloom
Toward a Level Playing Field for Thin Capitalization -- A Comparison Between German and U.S. Approaches

Amandeep S. Grewal, Georgetown University Law Center
Sponsor: Prof. Albert G. Lauber, Jr
Substance Over Form? Phantom Regulations and the Internal Revenue Code

Honorable Mentions
Mark Totten, Yale Law School
Sponsor: Prof. Anthony Kronman
The Politics of Faith: Toward Legislative Revisions of the I.R.C. Prohibition on Political Intervention

Lora Cicconi, UCLA School of Law
Sponsor: Prof. Kirk J. Stark
Competing Goals: Amidst the "Opt-Out" Revolution: An Examination of Gender Based Tax Reform in Light of New data on Female Labor Supply

Deanna Joy Green and Julia Conn, Boston University School of Law
Sponsor: Prof. Alan L. Feld
Crafting a Post-CUNO Course for Constitutional State Tax Incentives

2005

First Place
Chloe A. Burnett, New York University School of Law
Sponsor: Prof. H. David Rosenbloom 
From the CFC Babel to the Round Table:  Replacing Multiple CFC Regimes With a Collective, Targeted Attribution System

Second Place
Celia Whitaker, Yale Law School
Sponsor: Prof. Michael J. Graetz 
How to Build a Bridge:  Eliminating the Book-Tax Accounting Gap

Third Place
Andrew L. Grossman, New York University School of Law
Sponsor: Prof. Deborah Schenk
Examining the Education Provisions of the Tax Code

Honorable Mentions
Lindsay H. Rubel, Washington & Lee School of Law
Sponsor: Prof. Harlan Beckley 
Complexity, Regressivity, and Income Disparity:  Self-defeating Aspects of the Earned Income Tax Credit.

Joshua Mishkin, University of Maryland School of Law
Sponsor: Prof. Robert I. Keller 
The State of Integration in a Partial Integration  State:  A Discussion of Corporate Tax Integration, President Bush's Fiscal 2004 year Proposals, and The Jobs and Growth Tax  Relief Reconciliation  Act of 2003

Natalya Teplitsky, Hofstra University School of Law
Sponsor:Prof. Linda Galler 
Contingent Liability Tax Shelters:  Past, Present and No Future

Chin-Chin Yap (Ms.), Georgetown University Law Center
Sponsor: Prof. Ethan Yale
The Tax Shelter Games

2004

First Place
Robert Yablon, Yale Law School
Sponsor: Prof. Michael Graetz
Defying Expectations:  State Responses to the Repeal of the State Death Tax Credit

Second Place
Gabriel S. Garcia, UC Berkley - Boalt Hall School of Law
Sponsor: Prof. Eric P. Rakowski
Server Location v. Contention Creation:  An Analysis of Place of Service Rules in International Taxation of E-Commerce

Third Place
Elizabeth Chorvat, University of Virginia School of Law
Sponsor: Prof. Edwin Cohen
A Thinly-veiled Mischief:  The Case Against Tax Harmonization

Rebecca M. Kysar, Yale Law School
In Critique of Sunset Provisions in the Tax Code

Honorable Mentions
Leeanna Izuel, Loyola Law School
Sponsor: Prof. Theodore Seto 
Rules vs. Standards:  Revisiting the Dutch Boy's Success

Elena Tsaneva, Brooklyn Law School
Sponsor: Prof. Harry Ballan 
Transfer Pricing in the World of Services and Intangibles - A New Challenge to Preserving the Corporate Tax Base

2003

First Place

Sagit Leviner, The University of Michigan School of Law
Sponsor: Prof. Kyle Logue 
1. Affordable Housing:  The Role of the Low Income Housing Tax Credit Program -- A Contemporary Assessment
2. The Vision of a Good Society and the Tax System or Tax Justice Revisits

Second Place
Trever Asam, Duke Law School
Sponsor: Prof. Richard Schmalbeck 
Bob Jones Goes to Hawaii:  Charitable Institutions, the Mancari Doctrine, and Hawaiians-Only Education at the Kamehameha Schools

Third Place
Mindy Herzfeld, Georgetown University Law Center
Sponsor: Prof. Clarissa Potter
The Intersection of U.S. Tax Policy and U.S. Foreign Policy

Honorable Mentions
Michelle Jewett, Harvard Law School
Sponsor: Prof. Bernard Wolfman 
Stock Options Used as Executive Compensation:  Current Tax and Accounting Treatment, Possible Reform, and Congressional Proposals to Align the Two 

Alexis A. Olson, University of Florida Fredric G. Levin College of Law
Sponsor: Prof. Martin J. McMahon, Jr 
1. Are Subchapter C sections obviated when corporations no longer have an incentive to distribute earnings as capital gains?
2. The effect of the excludable dividend proposal on Subchapter C 

2002

First Place
Mark E. Erwin, New York University School of Law
Sponsor: Prof. Linda Sugin
A Policy Analysis and Critique of the Joint Committee on Taxation's Simplification Study 

Second Place
Amy Beth Erenrich, Harvard Law School
Sponsor: Alvin C. Warren
The Taxation of Equity-Linked Debt Instruments 

Steven Quiring, University of Texas Law School
Sponsor: Prof. Calvin H. Johnson
Section 357(c) and the Elusive Basis of the Issuer's Note
 
Elena Romanova, New York University School of Law
Sponsor: Prof. Deborah Schenk 
Cancellation of Nonmember Indebtedness Within Consolidated Groups:  Implications of United Dominion Indus., Inc. v. U.S 

Honorable Mentions
Delphine G. Pioffret, University of Richmond, T.C. Williams School of Law
Sponsor: Prof. Mary L. Heen 
The WTO Appellate Body's Ruling Against U.S. Export-Contingent Tax Subsidies: History of the Dispute, Arguments of the Parties and Consequences of the Decision 

Allison E. Wielobob, Georgetown University Law Center
Sponsor: Prof. Clarissa Potter
U.S. and International Taxation of Stock Options – An Overview of the Thorny Issues 

Emerson Moser, Wake Forest University School of Law
Sponsor: Prof. Joel S. Newman 
The Victims of Terrorism Tax Relief Act of 2001:  How 4 Planes, 4,000 Casualties and 435 Representatives Created a Tax Policy Disaster 

2001

First Place
Shawn P. Travis, Harvard Law School
Sponsor: Prof. Alvin C. Warren, Jr.
The Accelerated & Uneconomic Bearing of Tax Burdens By Mutual Fund Shareholders

Second Place
Damian Laurey, University of Virginia
Sponsor: Prof. George K. Yin
Untangling the Stock Option Cost Sharing Loophole

Third Place
Janine Shissler, Yale Law School
Sponsor: Prof. Michael J. Graetz
The Simplification Potential of Adopting an Exemption System for Foreign Source Active Business Income 

Honorable Mentions
Annie Ligman, University of San Diego
Sponsor: Prof. Lester B. Snyder 
The Tax Treatment of Stock Option Compensation Under the Haig-Simon and Mark-to-Market Theories of Income Measurement 

Michael M. Lloyd, University of Maryland
Sponsor: Prof. Daniel S. Goldberg
A Tale of Two Theories:  Should Section 1041 Trump the Assignment of Income Doctrine? 

Ruth Mason, Harvard Law School
Sponsor: Prof. Bernard Wolfman
Spinning Section 355(e):  Will Treasury Interpret the Anti-Morris Trust Provision According to Its Purpose?