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March 9 - 15, 2003 |
Tax Team Takes 2nd Place In National Competition
Associate Dean John Corkery (left) offers congratulations to Daniel Nash (center) and Margaret McGrath (second from right), who represented The John Marshall Law School at the Mugel Tax Law Moot Court national competition in Buffalo, N.Y. The team, coached by adjunct faculty member Barry Kozak (second from left), took semifinalist honors. The team was assisted by Molly Hrisko (right), team manager.
The John Marshall team of Margaret McGrath and Daniel Nash were named semifinalists at the annual Mugel Tax Law Moot Court competition at the University of Buffalo Law School February 22 and 23.
McGrath, an employee benefits joint degree student, won first place as best oralist, and the team won first place for best brief.
At the competition, Nash, a real estate law joint degree student, and McGrath needed to write an appellate brief for the U.S. Supreme Court and then make oral arguments in front of a panel acting as Supreme Court justices for a fictitious problem on how federal income taxation affects all attorneys, regardless of their specific areas of practice.
The facts in this case stemmed from an individual suing her employer for sexual harassment, and, based on her attorney's advice and in conjunction with a fictitious state law, she gratuitously assigned part of any future recovery to her son and assigned an additional part to her attorney through a contract resembling a contingent fee agreement.
The problem indicated that her case settled for $1 million and that the IRS wanted to tax her on the full $1 million settlement, but that the individual only wanted to pay taxes on the $300,000 she actually received after a portion of the settlement went to her son as a gift and after a portion was used to pay her attorney. The problem contained a record showing a fictitious Tax Court opinion and a fictitious Court of Appeals opinion, and also a writ for certiorari granted by the Supreme Court.
Per the rules of the competition, Nash and McGrath wrote their brief on behalf of the IRS, but they then needed to switch between advocating on behalf of the IRS and advocating on behalf of the taxpayer in the oral rounds portion of the competition.
"In reality, the circuits are split on the issues particular to this fictitious case, and the United States Supreme Court might one day actually grant certiorari to resolve the differences," said Barry Kozak, faculty coach for the Mugel team. "Until then, real individuals will receive settlements or actual damages and will fight with the IRS over how gratuitous assignments and contracted contingent attorney fees should be taxed.
"Dan and Margaret demonstrated their collective mastery of the actual legal precedence and public policy concerns that envelop both sides of this real controversy," Kozak added.
The team extends special thanks to Molly Hrisko, who served as team manager, and to Professors Ronald Domsky, Kathryn Kennedy, Michael Polelle and Michael Seng for their assistance during the practice rounds before the competition.
"This is the second year that John Marshall has out-performed other law schools at this tax law competition, and I am anxious for next year's team to make it a hat trick," said Kozak. He urges students interested in participating next year to contact Professor Kenneth Kandaras, director of the Center for Advocacy and Dispute Resolution, or Professor Susann MacLachlan, associate director, for moot court team tryout rules, requirements and dates.
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Former Treasury Department Official Addresses John Marshall Students
The John Marshall Law School Center for Tax Law and Employee benefits welcomed to the law school guest lecturer J. Mark Iwry (second from left), former benefits tax counsel at the U.S. Department of the Treasury and senior fellow in the Economic Studies program at the Brookings Institution. Welcoming Iwry to the law school are (from left) Professor Katherine Kennedy, director of the center; Dean Robert Gilbert Johnston; and Barry Kozak, adjunct professor and director of academic development for the graduate tax law and employee benefits programs.
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Schedule of Events
March 10
- AIDS Foundation Program, Room 1200, 8:00 a.m.
- Recruitment and Admissions Sub-Committee Meeting, Room 1203, 5:00 p.m.
March 11
- A Practical Approach to Domestic and Foreign Patent, Trademark, Trade Secret and Copyright Documentation, Room 526, 6:00 p.m.
March 12
- PLI Patent Bar Exam Review Course, Room 1200, 9:00 a.m.
- Board of Trustees Meeting, Room 1102, 4:00 p.m.
March 13
- PLI Patent Bar Exam Review Course, Room 1200, 9:00 a.m.
March 14
- PLI Patent Bar Exam Review Course, Room 1200, 9:00 a.m.
- Development Committee Meeting, Room 402, 12:00 p.m.
March 15
- PLI Patent Bar Exam Review Course, Room 1200, 9:00 a.m.
March 16
- PLI Patent Bar Exam Review Course, Room 1200, 9:00 a.m.
- Giles Sutherland Rich Moot Court Competition, Moot Courtroom, 1:00 p.m.
March 17
- Faculty Assembly, Room 1200, 12:00 p.m.
March 18
- A Practical Approach to Domestic and Foreign Patent, Trademark, Trade Secret and Copyright Documentation, Room 526, 6:00 p.m.
March 19
- Small Business Concerns in Providing Employee Benefits, Room 402, 12:00 p.m.
March 21
- Board of Visitors, Courtroom and Room 409, 9:00 a.m.
- Alumni Mentor Lunch, Room 1200B, 12:30 p.m.
- Culturefest, Room 2East, 5:00 p.m.
March 22
- Spring PMBR Program, Room 1200, 9:00 am.
- Board of Visitors, Courtroom and Room 409, 9:00 a.m.
- BLSA Tutoring Program, Rooms 402, 403, 1:00 p.m.
A complete online listing of events scheduled at The John Marshall Law School can be found at the following URL: http://www.jmls.edu/calendar.htm
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Mazzuca Awarded Gentile Scholarship
Second-year student Richard Mazzuca has been awarded the Henry A. Gentile Memorial Scholarship from the South Suburban Bar Association.
The $1,500 scholarship is awarded on academic standing and financial need to a law student willing to practice law in the south suburbs, according to Thomas Britt, president of the association. The scholarship is a memorial to the late Judge Gentile who was killed in the Daley Center in the 1980s by a disgruntled litigant.
Mazzuca is a returning adult student who was a caseworker for nearly 10 years with the Social Service Department of the Circuit Court of Cook County, and later a court liaison for the department. He clerked with attorney Samuel E. Adam the past several months before returning to employment with Cook County.
Mazzuca is a graduate of Mt. Carmel High School, and received bachelor's and master's degrees in guidance and counseling from Chicago State University. He completed his first year at John Marshall as a day student, but has transferred to the evening division. He and his wife and two children live in Oak Forest.
Thomas Britt (left), president of the South Suburban Bar Association, presents the 2002 Henry A. Gentile Memorial Scholarship to Richard Mazzuca, a second-year student at The John Marshall Law School.
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2003 Barrsiter's Ball
A great trio! Enjoying the Barristers Ball were (from left) Jessica Oefelein, Todd Rinner and Dominique Buttitta.
One of the faculty members at the Barrister's Ball, Professor Sunny McLachlan, associate director of the Center for Advocacy and Dispute Resolution, was welcomed by Ronak Joshi, Barrister's Ball chair.
Dressed in elegant black at the Barristers Ball were (from left) Grace Leung, Kathy Bar and Susan Tracey.
Jaimee Ward and her husband, Femi Odugbesan, enjoyed the ambiance.
Welcoming Professor Mark Wojcik to the Barristers Ball are (from left) Kellie Walters, Emily Grundtner and Jessica Morris.
