Ellen P. Aprill
Professor of Law and John E. Anderson Chair in Tax
Law
Contact Information
Phone: (213) 736-1157
Fax: (213) 380-3769
E-mail: ellen.aprill@lls.edu
919 Albany St.
Los Angeles, CA 90015-1211
Educational and Professional Background
AB, University of Michigan, Phi Beta Kappa
MA, CPhil, University of California at Los Angeles
JD, magna cum laude, Georgetown University Law Center
While in law school, Ellen Aprill was articles editor of the Georgetown Law Journal. Following graduation, she served as law clerk to the Honorable John Butzner of the United States Court of Appeals for the Fourth Circuit, and to the Honorable Byron R. White, associate justice, United States Supreme Court. She then practiced for several years with the law firm of Munger, Tolles & Olson in Los Angeles. Before joining the Loyola faculty, Aprill served for two years in the Office of Tax Policy in the United States Department of the Treasury in Washington, DC. She has been a member of the Loyola Law School faculty since 1989.
Professional Memberships and Activities
Testimony before Congress regarding Patenting of Tax Strategies, Committee on Ways and Means, July 13, 2006
Fellow, American College of Tax Counsel
Fellow, American Law Institute
Chair, Planning Committee, Annual Western Conference on Tax Exempt Organizations, Loyola Law School and Internal Revenue Service
Vice Chair, (Communications) ABA Section of Taxation
Co-Chair, ABA Section of Taxation Task Force on Patenting of Tax Strategies
Member, Executive and Planning Committees, USC Annual Federal Tax Institute
Member, Editorial Board for Lexis-Nexis textbook series designed for Tax LLM courses
Member, Academic Advisory Board, Tannenwald Foundation for Excellence in Tax Scholarship
Member, Investment Policy Oversight Group, Law School Admissions Council
"The Ballot, the Bimah, and the Tax Code," CCAR Journal: The Reform Jewish Quaterly (forthcoming 2010)
"Choice of Entity: Considerations and Consequences" (with Sanford Holo) in The Proceedings of the USC Gould School of Law Tax Institute - Major Tax Planning 2009 (LexisNexis Matthew Bender).
"Reform Judaism, B'tzelem Ehlohim and Gay Rights,"in Faith and Law: How Religious Traditions from Calvinism to Islam View American Law (Robert Cochran, ed) (NYU Press 2007)
"Responding to Tax Strategy Patents," in The Proceedings of the USC Gould School of Law Tax Institute - Major Tax Planning 2007 (LexisNexis Matthew Bender)
"What Critiques of Sarbanes-Oxley Can Teach about Regulation of Nonprofit Governance," 76 Fordham Law Review 765 (2007)
"Post-Disaster Tax Legislation: A Series of Unfortunate Events," (with Richard Schmalbeck), 56 Duke Law Journal 51 (2006)
"The Interpretive Voice," 38 Loyola Law Review 2081 (2005)
"ABA Section of Taxation Report of the Task Force on Judicial Deference" (with Irving Salem and Linda Galler, 57 The Tax Lawyer 717 (2004), reprinted in 104 Tax Notes 1231 (2004)
"Parsonage and Tax Policy: Rethinking the Exclusion," 96 Tax Notes 1243 (2002), reprinted in Exempt Organization Tax Review (October 2002)
"Churches, Politics, and the Charitable Contribution Deduction," 42 Boston College Law Review 843 (2001), reprinted in 52 Monthly Digest of Tax Articles 9 (2002)
Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines, 54 SMU Law Review 9 (2001)
"Inadvertence and the Internal Revenue Code: Federal Tax Consequences of State Unclaimed Property Statutes," 62 University of Pittsburgh Law Review 123 (2000)
"Current Developments in Corporate Taxation," in 2000 Major Tax Planning (USC Law School's 52nd Institute on Taxation)
"The Integral, the Essential and the Instrumental: Federal Income Tax Treatment of Governmental Affiliates,"23 The Journal of Corporation Law 803 (1998), reprinted in 23 Exempt Organizations Tax Review 263 (1999)
"The Law of the Word: Dictionary Shopping in the Supreme Court," 30 Arizona State Law Review 275 (1998)
Tax-Exempt Organizations; Federal Income Taxation; Estate and Gift Tax; Nonprofit Corporate Law, Governance and Management