J.D./LL.M. Student Publishes Paper in Leading Tax Magazine

January 25, 2012 –Eric Spurlin JD’10, LLM ’12 has published "Exempting 501(c)(6) Organizations from Federal Income Tax" in the January 2012 issue of Taxes – The Tax Magazine, widely considered the premier publication for tax practitioners.  The paper argues that although the exemption from federal income tax for 501(c)(6) organizations (trade associations and business leagues) is generally justified, the exemption should not be extended to passively earned income.  Professor Kathy Mandelbaum, who served as Spurlin’s faculty advisor, noted that “the publication of Eric's paper is quite an achievement; the journal is widely-read, and its authors tend to be tax experts with far more experience than Eric's single year of practice.”