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School of Law

Fred B. Brown


Associate Professor of LawFred Brown
Director, Graduate Tax Program

fbrown@ubalt.edu
410.837.4537
John and Frances Angelos Law Center, Room 540

Administrative Assistants:
Shavaun O'Brien
Laurie Schnitzer
410.837.4470
John and Frances Angelos Law Center, Room 1112

Education

LL.M. (Taxation), New York University, 1986
J.D., summa cum laude, Georgetown University, 1985
B.S. in E.E., with high honors, Rutgers University, 1982

Curriculum Vitae

Areas of Expertise

Business Organizations
Corporate Taxation
Fundamentals of Federal Income Taxation
International Taxation

Brown teaches in the area of federal income taxation and directs the University's Graduate Tax Program. He has published articles on matters concerning international taxation as well as articles addressing fundamental income tax features such as realization and nonrecognition. In 2000-2001, Brown served as an academic adviser to the staff of the Joint Committee on Taxation in connection with the Joint Committee staff study of the overall state of the federal tax system. In 2007, he was awarded the Saul Ewing Award for Excellence in Teaching in the Area of Transactional Law.  In 2011, Brown was awarded the Tax Excellence Award by the Taxation Section of the Maryland State Bar Association.

Before joining the faculty in 1990, Brown practiced tax law with the firm of Shaw, Pittman, Potts and Trowbridge in Washington, D.C. Prior to that, he taught as an acting assistant professor at the New York University School of Law's Graduate Tax Program.

Selected Publications

Articles and Essays

An Equity-Based, Multilateral Approach for Sourcing Income Among Nations, 11 Fla. Tax Rev.565-641 (2011)

Determining the Character of Section 357(c) Gain, 62 Tax Law. 117-173 (2008)

Reforming the Branch Profits Tax to Advance Neutrality, 25 Va. Tax Rev. 1219-1294 (2006)

Wither FIRPTA, 57 Tax. Law. 295-342 (2004)

Articles on Social Science Research Network

Recent Talks and Presentations

Speaker, Carving our Economy: Corporate Taxes and the Income Divide (University of Baltimore, BeMore Leadership and Service Council, Apr. 17, 2014).

Moderator and Speaker, MSBA Tax Section Symposium: U.S. Taxpayers’ Foreign Accounts: FATCA, Voluntary Disclosure & Summonses (University of Baltimore School of Law (Mar. 24, 2014).