Tax law often is considered best for masochistic accountants and those who’d prefer Microsoft Excel and a box of receipts as their ideal desert island companions. There are myriad reasons the tax law has garnered this reputation, but I believe chief among them is how most people encounter the subject for the first time.
Most law students are introduced to tax in their 2L or 3L year, usually as a cautionary tale about some professor’s intimidating approach to federal income tax. Chances are they’re not going to embrace the idea of risking their GPA on such a diversion.
But tax ...
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