Students may submit any original paper concerning federal taxation. Papers must be (i) a minimum of twenty pages and a maximum of fifty pages, including footnotes and (ii) double spaced, with one-inch margins and twelve-point Times New Roman font (though footnotes may be single spaced and in ten point font).
Eligibility: All full-time and part-time law students currently seeking a juris doctor (JD) or a master of laws (LLM) at an accredited law school are eligible to enter the competition. Students may submit any original paper concerning federal taxation. Papers must be (i) a minimum of twenty pages and a maximum of fifty pages, including footnotes and (ii) double spaced, with one-inch margins and twelve-point Times New Roman font (though footnotes may be single spaced and in ten point font). Only one paper per student is permitted. Joint papers are eligible, provided that they are written by a maximum of two co-authors.