Faculty and Administration Profiles

Samuel D. Brunson

About

Professor Brunson joined the Loyola University Chicago School of Law faculty in 2009. Prior to joining the Loyola faculty he worked as a tax associate in the New York offices of Willkie Farr & Gallagher LLP and clerked for the Honorable George W. Miller on the Court of Federal Claims.

Professor Brunson researches and writes about the federal income tax and nonprofit organizations. Much of his research deals with the intersection of religion and the tax system. He also researches how the federal income tax both regulates and fails to regulate tax-exempt organizations. He has been published by Cambridge University Press and his scholarship has appeared in, among other places, the Northwestern University Law Review, the Minnesota Law Review, the Indiana Law Journal, and Tax Notes.

Degrees

JD: Columbia School of Law
BA in English: Brigham Young University

Program Areas

Federal Income Tax, Nonprofits

Courses Taught

Federal Income Tax, Business Organizations, International Tax, Corporate and Partnership Tax, Nonprofits

Selected Publications

Professor Samuel Brunson's SSRN Webpage

Books

God and the IRS: Accommodating Religious Practice in United States Tax Law (Cambridge University Press 2018)

Articles

God Is My Roommate? Tax Exemptions for Parsonages Yesterday, Today, and (if Constitutional) Tomorrow, 96 Indiana Law Journal (forthcoming 2021)

“I’d Gladly Pay You Tuesday for a [Tax Deduction] Today”: Donor-Advised Funds and the Deferral of Charity, 55 Wake Forest Law Review 245 (2020)

The University, Ideology, and Tax Exemption, 168 Tax Notes 1037 (2020) (with Ellen P. Aprill)

Paying for Gun Violence, 104 Minnesota Law Review 605 (2019)

Mormon Profit: Brigham Young, Tithing, and the Bureau of Internal Revenue, 2019 BYU Law Review 41 (2019).

“To Omit Paying Tithing”: Brigham Young and the First Federal Income Tax, in Business and Religion: The Intersection of Faith and Finance 225 (Matthew C. Godfrey & Michael Hubbard McKay eds. 2019)

Afterlife of the Death Tax, 94 Indiana Law Journal 355 (2019)

Meet the New Kiddie Tax: Simpler and Less Effective, 160 Tax Notes 1165 (2018)

Let Prophets Be (Non) Profits, 52 Wake Forest Law Review 1111 (2017) (with David J. Herzig)

A Diachronic Approach to Bob Jones University: Religious Tax Exemptions after Obergefell, 92 Indiana Law Journal 1175 (2017) (with David J. Herzig)

Taxing Utopia, 47 Seton Hall Law Review 137 (2016)

Dear IRS, It Is Time to Enforce the Campaigning Prohibition. Even Against Churches, 87 University of Colorado Law Review 143 (2016)

Tax Exemption, Public Policy, and Discriminatory Fraternities, 35 Virginia Tax Review 116 (2015) (with David J. Herzig) 

The Taxation of RICs: Replicating Portfolio Investment or Eliminating Double Taxation?, 20 Stanford Journal of Law, Business & Finance 222 (2015)

Accept This as a Gift: Unilaterally Enforcing Foreign Tax Judgments, 146 Tax Notes 541 (2015) 

The U.S. as Tax Haven? Aiding Developing Countries by Revoking the Revenue Rule, 5 Columbia Journal of Tax Law  170 (2014)

Taxing Polygamy, 91 Washington University Law Review 113 (2013)

Mutual Funds, Fairness, and the Income Gap, 65 Alabama Law Review 139 (2013)

Watching the Watchers: Preventing I.R.S. Abuse of the Tax System, 14 Florida Tax Review 223 (2013) (peer-reviewed journal)

Repatriating Tax-Exempt Investments: Tax Havens, Blocker Corporations, and Unrelated Debt-Financed Income, 106 Northwestern University Law Review  225 (2012)

How to Tax Mitt Romney, 135 Tax Notes  1137 (2012) 

Grown-Up Income Shifting: Yesterday’s Kiddie Tax Is Not Enough, 59 University of Kansas Law Review 457 (2011)

Reigning in Charities: Using an Intermediate Penalty to Enforce the Campaigning Prohibition, 8 Pittsburgh Tax Review 125 (2011) (peer-reviewed journal) 

Taxing Investment Fund Managers Using a Simplified Mark-to-Market Approach, 45 Wake Forest Law Review 79 (2010)

Taxing Investors on a Mark-to-Market Basis, 43 Loyola of Los Angeles Law Review 507 (2010)

Elective Taxation of Financial Instruments: A Proposal, 8 Houston Business & Tax Law Journal 1 (2007)