“Regardless of what happens today, this was really the best experience of law school.”
At breakfast on the morning of the 2026 Tax Executives Institute (TEI) International Tax Student Case Competition this month in Montreal, one Marquette Law student reflected on the experience that had already brought the team to Canada. Hours later, that experience would become even more memorable.
A team of Samuel Henderson, Zachary (Zac) McClenathan, Erin Murray, and Alexandra Pascarella, coached by Professor Robert J. Misey, captured first place in the international competition, prevailing over teams from Brazil, Canada, the Netherlands, Romania, and the United States.
The victory was anything but expected.
Every other team included students who had studied international tax as part of their law school curriculum. Marquette’s team had not.
“All the other teams had students who had taken international tax, which put our team, with only my six-hour bootcamp, at a disadvantage,” Misey said. “What set our team apart was that, as future Marquette lawyers, their advocacy training gave them presentation skills that were outstanding.”
Hosted by TEI, a worldwide organization of in-house tax professionals, the competition is designed to prepare the next generation of tax lawyers through rigorous problem-solving, mentorship, and collaboration. Teams receive specialized training resources, work with experienced tax practitioners, and spend several days learning and networking with students, professors, judges, and tax professionals from around the world.
For Samuel Henderson, the global nature of the competition was part of the attraction.
“The opportunity to learn more about international tax and to network with teams from around the world is what drew me to the competition,” he said. “I enjoyed both my Individual Income Tax class and my Corporate Tax class with Professor Misey and thought this would be a very cool opportunity to learn more about international tax.”
TEI paired Marquette’s team with mentor Walter Kolligs, vice-president of tax at Visa, and offered educational programming that included a session titled “AI and the Future of Tax Practice.” One theme resonated throughout the weekend: while artificial intelligence is changing the profession, critical thinking remains indispensable.
The competition itself was demanding. Teams were given just three hours to analyze a complex international tax problem before presenting their recommendations to a distinguished panel of judges. The panel included a justice of the Supreme Court of Canada and former officials from the U.S. Treasury Department and the Organisation for Economic Co-operation and Development (OECD).
For Henderson, one of the biggest challenges was learning to think beyond the familiar framework of U.S. tax law.
“The biggest challenges were thinking about international tax from a global perspective, not a U.S. perspective,” he said. “In our tax classes, we’ve been reading and applying the U.S. Code. For the competition, we needed to shift that to international principles.”
When the Marquette team began its presentation, an unexpected obstacle immediately put those skills to the test.
“There was a glitch with the team’s PowerPoint presentation,” Misey recalled. “The team quickly rallied and proceeded without skipping a beat.”
For Henderson, the moment became one of the most valuable lessons of the experience.
“Being resilient and adaptable was my biggest takeaway,” he said. “For the first half of the presentation, we did not have our slide show presentation up. Being able to communicate our recommendation clearly with no additional visuals left the judges impressed with our knowledge and ability to adapt.”
That adaptability stood out to Misey as well.
“The members of the team had varied skills, but the overriding skill they shared was that they were all team players,” he said.
The lessons extended far beyond international tax doctrine. Students were challenged to translate complicated legal and business concepts into practical advice.
“I think the biggest thing I learned was how to take a really complex issue and turn it into practical advice for a client,” said Erin Murray. “It wasn’t enough to just know the tax law. We had to understand the business objectives, identify the risks, and explain our recommendation in a way that a board of directors could actually understand.”
The competition also reinforced Murray’s appreciation for tax law itself.
“People often think tax law is boring or that you need a finance or accounting background to succeed,” she said. “Neither is true. Tax involves strategy, problem-solving, and understanding how businesses operate. That’s what makes it interesting.”
For Alexandra Pascarella, the experience was unlike anything she had encountered in law school.
“I had never participated in anything like this during my academic career, so I was excited by the opportunity to challenge myself in a new way,” she said.
When Marquette was announced as the winning team, her reaction was immediate.
“Pure joy and pride,” Pascarella said. “I was incredibly proud of my team and everything we had accomplished together.”
Zac McClenathan echoed that sentiment.
“When Marquette was announced as the first-place team, I felt an immense sense of pride in our team and what we had accomplished,” he said. “Despite the challenges we faced, the preparation we put in throughout the summer and our oral advocacy skills shone through.”
The Marquette students distinguished themselves in other ways as well. Pascarella won the competition’s 6K run, Murray advanced to the semifinals of the foosball tournament, and, according to Misey, the team excelled at networking throughout the event. TEI’s president later told the students that the judges’ selection of Marquette as champion was unanimous.
Looking back, Henderson remembers much more than the trophy.
“The entire experience was very cool,” he said. “The most memorable moments included reviewing tax in both the Uber ride and on the plane, the maple taffy in Old Montreal, competing in the competition, and finding out at the gala that we had won.”
Misey remembers those moments too. There was the pre-dawn ride to O’Hare Airport spent reviewing international tax concepts, a chance encounter with country musician Jon Pardi in downtown Montreal, and finally the awards gala where months of preparation were rewarded.
“Their unbridled joy was that of a team reaping its reward for the culmination of its hard work,” Misey said.