Daniel M. SchneiderDaniel M. Schneider
Professor of Law

A.B., Washington University
J.D., University of Cincinnati
LL.M., New York University

 

 

Email: dschneider@niu.edu
Phone: (815) 753-1560
Room: 199B

Biography

Daniel Schneider's primary area of teaching interest and scholarship is taxation, although he also teaches bankruptcy and elder law in a clinical setting. He joined the faculty of the College of Law in 1984 and spent the seven years prior to that time in private practice in Columbus, Ohio, and New York City. He also was a research fellow at Yale Law School and a law clerk to Judge Joseph P. Kinneary of the Federal District Court of the Southern District of Ohio. He has written two books, Taxation of Dividends and Corporate Distributions (1995), and Federal Income Taxation of Corporate Reorganizations (1988), as well as other articles about taxation. His recent scholarship has been empirical research about how judges act in federal tax controversies and what might prompt them to act that way. He has been a visiting professor at University of Wisconsin, Washington University, Florida State University, and New York Law School. He is a member of the Illinois Bar Association and of the American Law Institute.

Curriculum Vitae

SSRN Homepage

Recent Activities

  • Visiting Professor at the University of Iowa College of Law for Spring 2011. 

Books and Chapters

  • Federal Taxation of Corporations and Shareholders (2011), (with Andrew Eisenberg and Dan White).
  • Taxation of Dividends and Corporate Distributions (Warren, Gorham & Lamont, 1995), plus supplements.
  • Federal Tax Aspects of Corporate Reorganizations (1988), plus supplements (with Paul Hoelschen).

Articles

  • Use of Judicial Doctrines in Federal Tax Cases Decided by Trial Courts, 1993-2006: A Quantitative Assessment, to be published in 57 Clev. St. L. Rev. 35 (2009).
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  • Using the Social Background Model to Explain Who Wins Federal Appellate Tax Decisions:  Do Less Traditional Judges Favor the Taxpayer, 25 Va. Tax Rev. 201 (2005), reprinted in Anthony C. Infanti and Bridget J. Crawford, Critical Tax Theory: An Introduction 82-87 (2009).  
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  • Statutory Construction in Federal Appellate Tax Cases:  The Effect of Judges' Social Backgrounds and of Other Aspects of Litigation, 13 Wash. U. J.L. & Pol'y 257 (2003). 
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  • Assessing and Predicting Who Wins Federal Tax Trial Decisions, 96 Tax Notes 1147 (2002).
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  • Assessing and Predicting Who Wins Federal Tax Trial Decisions, 37 Wake Forest L. Rev. 473 (2002).
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  • Empirical Research on Judicial Reasoning: Statutory Interpretation in Federal Tax Cases, 31 N.M. L. Rev. 325 (2001).
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  • Interpreting the Interpreters: Assessing Forty-Five Years of Tax Literature, 4 Fla. Tax Rev. 483 (1999).
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  • Closing the Circle: Taxing Business Transformations, 58 La. L. Rev. 749 (1998).
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  • The Elephant and the Four Blind Men: The Burger Court and Its Federal Tax Decisions, 39 How. L.J. 841 (1996) (with Beverly Moran).
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  • Revenue Ruling 95-14 and the Overlap Between Subchapters C and S, 7 J. S. Corp. Tax'n 123 (1995).
  • Anthanosios v. Commissioner: Corporate Separations and Equalization, 22 J. Corp. Tax'n 326 (1995) (with Paul Hoelschen).
  • Characterization and Assignment of Corporate and Shareholder Income, 14 N. Ill. U. L. Rev. 133 (1993).
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  • Internal Revenue Code Section 355 Before and After the Tax Reform Act of 1986: A Study in the Regulation of Corporate Tax Bailouts, 39 Okla. L. Rev. 567 (1986).
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  • Internal Revenue Code Section 306 and Tax Avoidance, 4 Va. Tax. Rev. 287 (1985).
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  • Groman - or Namorg - Revisited; The Persisting Problem of Remote Continuity of Interest, 61 Denv. L.J. 469 (1984).
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  • Employment Taxes and Imputed Interest Derived From Interest-Free Loans, 4 Rev. Tax'n Individuals 338 (1980).

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Areas of Expertise:

Federal Income Tax, Business Tax, International Tax, Bankruptcy, and Elder Law