Professor of Law
Director, Graduate Tax Program
John and Frances Angelos Law Center, Room 540
Administrative Assistant: Deborah Pinkham
John and Frances Angelos Law Center, Room 530
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
Areas of Expertise
Fundamentals of Federal Income 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 2000-01, 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. Previously, he was an acting assistant professor at the New York University School of Law's Graduate Tax Program.
Understanding Taxation of Business Entities (LexisNexis 2015) (with Walter Schwidetzky)
Articles and Essays
Proposing a Single, Simpler Test for Cash Equivalency, 71 Tax Law. 591-633 (2018).
Permitting Abused Spouses to Claim the Earned Income Tax Credit in Separate Returns, 22 Wm. & Mary J. Women & L. 453-494 (2016).
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, April 17, 2014).
Moderator and speaker, MSBA Tax Section Symposium: U.S. Taxpayers’ Foreign Accounts: FATCA, Voluntary Disclosure & Summonses (University of Baltimore School of Law, March 24, 2014).