Brooklyn Law School’s scholarly journals show increasing strength ranking 7th in a recent analysis comparing the scholarly output in selected journals of all ABA-accredited law schools ranked below the 50th spot in the U.S. News & World Report 2013 Rankings. See Per Capita Productivity of Articles in Top Journals, 1993-2012: Law Schools outside the U.S. News Top 50. Brian Leiter’s Top 70 Law Faculties in Scholarly Impact, 2007-2011 published in July 2012 places Brooklyn Law School at number 41 of the top 70 law faculties with the highest scholarly impact.
Recent scholarship includes an article which Brooklyn Law School Professor Brad Borden and three BLS alumni, Ethan Blinder, Class of 2013, Joseph Binder, Class of 2013, and Louis Incatasciato, Class of 2012, co-authored. Scheduled for publication in the forthcoming issue of volume 7 of the Brooklyn Journal of Corporate, Financial & Commercial Law, the article, A Model for Measuring the Expected Value of Assuming a Greater Share of a Tax Partnership's Liabilities, for which the abstract reads:
To a very large extent, tax law drives the choice property and business owners make regarding the entity they use for ownership and operation of their enterprises. At an ever-increasing rate, property and business owners choose to operate their enterprises with entities that are subject to partnership taxation (i.e., limited liability companies, limited partnerships, and limited liability partnerships). Once in the realm of partnership taxation, those same parties face numerous decisions that require them to balance tax, state-law, and other economic considerations. This Article presents a situation in which members of tax partnerships would have to balance those considerations to make an informed decision. The Article illustrates that the use of expected cost estimates can help a member of a tax partnership decide whether taking a current flow-through deduction from the tax partnership warrants the member assuming a larger share of the tax partnership’s liability. In presenting the model that can assist with such a decision, the Article opens the possibility of analyzing other vexing decisions that the confluence of partnership taxation and state law presents to members of tax partnerships. Although such decisions are often vexing, the Article illustrates that finding the proper tools to assist with the decision-making process enhances the value of forming an entity that qualifies for partnership taxation.