Richard Crawford Pugh Lecture on Tax Law & Policy Presents Lawrence Zelenak

This event occurred in the past

Richard Crawford Pugh Lecture on Tax Law & Policy Presents Lawrence Zelenak

This event occurred in the past

Date and Time

  • Monday, March 14, 2016 from 4:00 p.m. to 6:00 p.m.


Warren Hall, Grace Courtroom (3rd Floor)

5998 Alcala Park San Diego, CA 92110





"Recovering the Forgotten Early History of the Federal Income Tax"

Although some aspects of the early development of the federal income tax in the teens and twenties are well known, other interesting and important aspects are virtually unknown, even to those with a serious interest in income tax history. This talk will describe three of those almost-forgotten early tax stories: (1) the marriage penalties and bonuses created by the 1913 income tax, and the post-1913 developments in the income tax treatment of marriage; (2) the origins and persistence of one of the greatest conceptual errors in today’s income tax—the tax-free step-up in basis at death; and (3) the origins and persistence of a closely related conceptual error—the deduction for unrealized appreciation donated to charity.


About the Speaker

Lawrence Zelenak is a Pamela B. Gann Professor of Law at Duke Law. He teaches income tax, corporate tax, and a tax policy seminar. Prior to joining Duke Law in 2003, Zelenak was a member of the Columbia Law School faculty. Earlier he was a faculty member at the University of North Carolina School of Law; professor in residence at the Office of the Chief Counsel, Internal Revenue Service, Washington, D.C.; an assistant professor at Lewis and Clark Law School in Portland, Oregon; and an associate with the firm of LeSourd and Patten in Seattle. He has also been a visiting professor at the University of Utah School of Law.

Zelenak received his B.A., summa cum laude, from the University of Santa Clara, and his J.D., magna cum laude, from Harvard Law School in 1979.

MCLE Credit

The University of San Diego School of Law is a State Board of California-approved MCLE provider. Please check back for approved credits.


This event is free, but reservations are required. A reception will follow in the Warren Hall Faculty Reading Room (2nd Floor).

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About the Richard Crawford Pugh Lecture on Tax Law & Policy

The Richard Crawford Pugh Lecture on Tax Law & Policy brings a distinguished practitioner, judge or government official who has played a significant role in shaping U.S. and international tax policy to the law school each year to discuss current and developing tax law and policy trends. The endowed lecture was established in 2009 in honor of the long and illustrious career of USD's Professor of Law Emeritus Richard Crawford Pugh


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