Tax Law – Marquette University Law School Faculty Blog

Marquette Law Students Win International Tax Competition

Post author:Christine Wilczynski-Vogel
Post published:August 20, 2026
Post category:Marquette Law School Tax Law

Tax Competition 2026 — Marquette Law Students (identified left to right, starting with the second person from the left): Erin Murray, Samuel Henderson, Zachary (Zac) McClenathan and Alexandra Pascarella

“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.

BIDS as a Superior Innovation Tool

Post author:Carolyn Garski
Post published:November 1, 2015
Post category:Milwaukee Political Processes & Rhetoric Public Tax Law

Cities, which were previously facing population decreases due to urban sprawl, are now facing an urban resurgence or revitalization. Millennials and retirees have found a home in many of the urban centers of America. In 2010, 83.7% of people in the United States and Puerto Rico lived in metropolitan area and a 10.8% growth in metropolitan areas from 2000-2010.[1] However, with a large number of people living in the suburbs in previous decades, cities have not updated their neighborhoods to fit the needs and desires of its new residents. One of the tools to meet this need is a Business Improvement District (BID)

Business Improvement Districts are areas inside a municipality created for the purpose of developing, redeveloping, or maintaining a business area.[2] New Orleans was the first city in the United States to implement a BID, and it saw great success. [3] There are now more than 1,200 BIDs nationally. In 1984, Wisconsin created its BID statute. [4] There currently 34 active BIDs within the city of Milwaukee. [5]

One of the unique aspects of a BID is that it requires that one business owner in this area to come forward with a petition for the BID.[6] The planning commission designs its special assessment method and the implementation of the collected funds. If the owners of at least 40% of land value inside the BID raise an objection, it is vetoed. If the landowners do not veto the plan, then it then goes through the city legislative process and the mayor can approve it. The BID members have to renew the BID on an annual basis, unless there is an outstanding debt.

US Treasury and IRS Recognize Same-Sex Marriages for Federal Tax Purposes

Post author:Ryan Gehrke
Post published:August 30, 2013
Post category:Constitutional Law Public Tax Law

accounting-calculator Yesterday the U.S. Department of the Treasury and the Internal Revenue Service (IRS) announced that legally married same-sex couples will be recognized and treated as married for all federal tax purposes. As long as the couple is legally married it does not matter if they live in a jurisdiction that does not recognize same-sex marriages. The announcement comes just months after the Supreme Court’s decision in United States v. Windsor, which held that a key provision of the Defense of Marriage Act (DOMA) violated principles of equal protection under the Due Process Clause of the Fifth Amendment. The ruling gives married same-sex couples the freedom to move throughout the United States without having to worry about federal tax implications. However, the ruling does not apply to couples in domestic partnerships or civil unions.

Yesterday’s “ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA, and claiming the earned income tax credit or child tax credit.” IR-2013-72. The ruling is to be applied retroactively so married same-sex couples have the opportunity to file or amend federal tax returns for the 2010, 2011, and 2012 tax years. Before amending returns, couples will want to determine if their combined income will subject them to the “marriage penalty” which could place them in a higher tax rate bracket.