Fred B. Brown
Associate Professor of Law & Director, Graduate Tax Program
B.S. in E.E., with high honors, Rutgers University, 1982
J.D., summa cum laude, Georgetown University, 1985
LL.M. (Taxation), New York University, 1986
Expertise
Contact Information
Telephone: (410) 837-4537
Room Number: LC 306
E-mail
Administrative Assistant: Peggie Albiker, (410) 837-4470, (on campus x4470), LC 300
Courses Taught
Fundamentals of Federal Income Taxation II
Professor 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, Professor Brown served as a 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.
Before joining the faculty in 1990, Professor 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
Reforming the Branch Profits Tax to Advance Neutrality, 25 Va. Tax Rev. 1219-1294(2006)
Wither FIRPTA, 57 Tax. Law. 295-342 (2004)
Determining the Character of Section 357(c) Gain, 62 Tax Law. 117-173 (2008)