Graduate Tax Students Triumph at ABA Section of Taxation’s 17th Annual Law Student Tax Challenge

Dan Masciello and David Greenberg with Ed Liva.
Dan Masciello and David Greenberg, pictured with Ed Liva (center).

Dan Masciello and David Greenberg—LLM students in Villanova’s Graduate Tax program—recently won the ABA Section of Taxation’s 17th Annual Law Student Tax Challenge. The Villanova team was one of four in the LLM division with other represented schools including University of Florida Levin College of Law, University of Denver Sturm College of Law and Loyola Law School, Los Angeles. Ed Liva, Director of the Graduate Tax Program and Professor of Practice, served as the Team’s Faculty Advisor and Coach.

An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) asks two-person teams of students to solve a complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result.

Based on the written work product, six teams from the JD Division and four teams from the LLM Division travel to the Section's Midyear Meeting, where each team presents its submission before a panel of judges consisting of the country's top tax practitioners and government officials, including tax court judges. The competition allows law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community.

The teams presented oral arguments before a panel of distinguished tax lawyers and tax court judges attending the Section of Taxation 2018 Midyear Meeting in San Diego, CA, with the winners honored at a reception during the meeting.