William W. Oliver Professor of Tax Law
In the News
- Recipient, Leon H. Wallace Teaching Award, 2012
- Elected Fellow of the American College of Tax Counsel, 2011
- Member, Executive Committee, Tax Section of the Association of American Law Schools
- Member, Board of Directors, National Tax Association
- Received IU Maurer School of Law Trustees' Teaching Award, April 2009
- Chair, Teaching Taxation Committee of A.B.A. Section of Taxation, July 2007 to June 2009
- Member, Green Bag Almanac & Reader, Board of Advisors
- Received New York University School of Law Alumni Association Legal Teaching Award, April 2005
- Received American Tax Policy Institute research grant for tax compliance project, August 2002
- Received her LL.M. from New York University School of Law, where she was a student editor for Tax Law Review
- Earned her J.D. cum laude in 1990 from New York University School of Law, where she was a note and comment editor of the N.Y.U. Law Review and was elected to the Order of the Coif
- Received her A.B. cum laude in 1987, with honors in her major, from Bryn Mawr College
Professor Lederman joined the faculty in 2004, after 10 years in legal academia, most recently at George Mason University School of Law, where she was recognized by George Mason University for excellence in teaching in 2001. Lederman spent the 2002-2003 academic year at the University of Texas School of Law as a visiting professor. In 2005, she received the New York University School of Law Alumni Association Legal Teaching Award; in 2009, she received a Trustees' Teaching Award from the Maurer School of Law; and in 2012, she received its Leon H. Wallace Teaching Award.
From 1990-1992, Lederman practiced law as an associate at the New York office of White & Case. From 1993 to 1994, she served as an attorney-advisor to Judge David Laro of the United States Tax Court.
Lederman teaches income tax, corporate tax, tax policy colloquium, and a seminar in tax procedure. Her research interests include policy issues in the areas of federal income tax law (individual and corporate), tax controversies, and tax administration. Her work often draws upon law-and-economics insights, and has included empirical analyses of outcomes in U.S. Tax Court cases.
Lederman has written numerous articles, and she presents her work regularly at conferences and workshops. She has authored a student guide to corporate taxation, co-authored a casebook on tax controversies, and served as general editor of a tax procedure treatise. She is chair-elect of the Tax Section of the Association of American Law Schools and a member of the Board of Directors of the National Tax Association. Lederman is also involved in the Tax Section of the American Bar Association: She is an associate editor of the ABA Section of Taxation NewsQuarterly and recently completed a 2-year term as chair of the Section's Teaching Taxation Committee.
The Fight over 'Fighting Regs' and Judicial Deference in Tax Litigation, 92 BOSTON U. L. REV. 643 (2012).
A Tisket, A Tasket: Basketing and Corporate Tax Shelters, 88 WASH. U. L. REV. 557 (2011)
Limitation by Regulation: Heads the Service Wins, Tails the Taxpayer Loses? (with Stephen W. Mazza), 31 ABA TAX SECTION NEWS QUARTERLY 7 (2010).
Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?, 78 FORDHAM LAW REVIEW 1733 (2010)
W(h)ither Economic Substance?, 95 IOWA L. REV.389 (2010).
- Essay, Reducing Information Gaps to Reduce the Tax Gap: When Is Information Reporting Warranted?, 78 FORDHAM L. REV. 1733 (2010).
EBay's Second Life: When Should Virtual Earnings Bear Real Taxes?, 118 YALE L. J. POCKET PART 136 (2009) (symposium on virtual worlds).
Tax Controversies: Practice and Procedure, 3rd ed.
(LexisNexis, 2008) (with Stephen W. Mazza)
Tax Appeal: A Proposal to Make the United States Tax Court More Judicial, 85 WASH U . L. REV. 1195 (2008)
Statutory Speed Bumps: The Roles Third Parties Play in Tax Compliance, 60 STANFORD L. REV. 695 (2007)
Stranger Than Fiction': Taxing Virtual Worlds, 82 N.Y.U. L. REV. 1620 (2007)
Understanding Corporate Taxation, 2d Ed.
Do Attorneys Do Their Clients Justice? An Empirical Study of Tax Court Litigation, 41 WAKE FOREST L. REV. 1235 (2006) (with Warren B. Hrung)
Addressing Imperfections in the Tax System: Procedural or Substantive Reform?, 103MICH L. REV. 1432 (2005) (book review) (with Stephen W. Mazza)
The Entrepreneurship Effect: An Accidental Externality in the Federal Income Tax, 65 OHIO ST. L. J. 1401 (2004)