Tax Prof. @UofSCLaw, co-founder @All_Good_Books — interests: tax law & policy, running (F3-Quickbooks), reading, tacos, chips, salsa, Gamecocks, Wolverines
Columbia, SC
Joined December 2008
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.@clintwallace (@UofSCLaw) Reviews Taxation, Citizenship And Democracy In The 21st Century bit.ly/44yChNz
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The Past and Future of Taxing "Incomes", 104 @NCLRev ___ (2025) bit.ly/4iKDGGr
by @clintwallace (@UofSCLaw) & Bret Wells (@UHLAW)
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Brief Of Amici Curiae Tax Professors In South Carolina @amazon Case bit.ly/3RfJyM1
by @clintwallace & Tessa Davis (@UofSCLaw)
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A night to remember — Friday two of the finest reporters at the Murdaugh murder trial - Avery Wilks and WSJ’s Valerie Bauerlein — talk about Valerie’s new Murdaugh book - The Devil At His Elbow - at All Good Books in Columbia SC. Easily the best SC book since Pat Conroy!
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In the room where tax law happens! Happy to participate today with awesome colleagues @islandtaxprof @clintwallace @BU_Law @SCarolinaLaw thanks to Profs Mazur & Bird Pollan et al. Applause to Prof @strokesandnotes Winchester @orlymazur @SMULawSchool @jbirdpollan @ukcollegeoflaw
Today's AALS Tax Highlights
bit.ly/4aEWu6N
@islandtaxprof @BU_Law @Narfnampil @BoydLawUNLV @orlymazur@SMULawSchool @clintwallace @UofSCLaw @SetonHallLaw @ChristineYR_Kim @CardozoLaw @jbirdpollan @ukcollegeoflaw @InternationlTax @UFLaw @sarahlawsky @NorthwesternLaw
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Another successful Cold Brew Half(ish) Marathon is in the books! A great time was had by all and this year's charity we're donating to is the Leukemia Lymphoma Society.
Thank you for all you do @jslybrand @clintwallace.
#finishstrongforSyd
clintwallace retweeted
Wild:
“For the first time in nine editions of the report, billionaires have accumulated more wealth through inheritance than entrepreneurship, indicating that the great wealth transfer is gaining momentum.”
ubs.com/global/en/media/disp…
I didn’t see it as overreach @ssheffrin ! Lots of non realization taxation is needed for the income tax to function fairly.
papers.ssrn.com/sol3/papers.…
The Supreme Court received a flood of Amicus briefs in the Moore case being argued tomorrow that fit this profile — looked like a very well funded and coordinated effort to support think-tank created policy making in the form of a tax case. Not good.
politico.com/news/2023/12/03…
Some good books I like! instagram.com/stories/all_go…
Check them out @All_Good_Books
Important notethe Moore brief from @TaxLawCenterNYU @rebeccakysar @AriGlogower @davidckamin & Darien Shanske: ""In the 103 years since the case was decided, this Court has never used Macomber to invalidate a tax outside of stock dividends. Quite the opposite: ... 1/
The Court has repeatedly refused to extend Macomber’s reasoning beyond the specific context of that case." They note,contrary to taxpayers assertions, s.965 cannot be distinguished from the rest of subpart F, sub K, S Corps or other timing rules. 2/2 Link: law.nyu.edu/sites/default/fi…
Along with Reuven Avi-Yonah and Bret Wells, I submitted the brief linked below. We argue “Imposing a constitutional realization requirement will allow taxpayers, for the first time in many decades, to shield significant categories of income from U.S. taxation.... 1/
The income tax is under attack - not, of course, in a way that will benefit workers, but rather to help people with investment income who can afford complex tax avoidance strategies. The case is called Moore, and it’s in the US Supreme Court. More here: papers.ssrn.com/sol3/papers.…
Creating this new requirement would break with history and would have severe practical consequences to the administration of the income tax that Congress has authority to implement under the Sixteenth Amendment.... 2/
The income tax is under attack - not, of course, in a way that will benefit workers, but rather to help people with investment income who can afford complex tax avoidance strategies. The case is called Moore, and it’s in the US Supreme Court. More here: papers.ssrn.com/sol3/papers.…