Ellen P. Aprill

Ellen P. Aprill
Associate Dean for Academic Programs, 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


Recent Scholarship

"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)


Courses Taught

Tax-Exempt Organizations, Federal Income Taxation, Trusts and Wills, Estate and Gift Tax

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