Charlotte Crane

Professor of Law


Biography

Charlotte Crane is an expert in the area of tax law. Her primary research focuses on the problems of defining broad-based taxes and the mechanisms through which these rules evolve, and in the history of various tax institutions, especially in the era of the Early Republic.

Areas of Expertise

  • Corporate Taxation
  • Tax Policy
  • Taxation
  • State and Local Taxation


Selected Publications

  • The Income Tax and the Burden of Perfection , 100 Northwestern University Law Review 171-187 (2006).
  • Matching and the Income Tax Base: The Special Case of Tax Exempt Income, 5 American Journal of Tax Policy 191 (1986).
  • More on Accounting for the Assumption of Contingent Liability on the sale of a Business, 3 Florida Law Review 615 (1997).
  • Pennington v. Coxe: A Glimpse at the Federal Government at the End of the Federalist Era , 23 Virginia Tax Review 417-469 (2003).
  • Toward a Theory of the Corporate Tax Base: The Effect of a Corporate Distribution of Encumbered Property to Shareholders, 44 Tax Law Review 113 (1989).
  • Corporate Taxation (LexisNexis 2012) (with Linda McKissack Beale).

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Education

  • AB magna cum laude, Radcliffe College-Harvard University
  • JD magna cum laude, University of Michigan

Prior Appointments

  • Benjamin Mazur Summer Research Professor of Law, Northwestern University School of Law
  • Professor of Law, Northwestern University School of Law
  • Perkins-Bauer Teaching Professor of Law, 1989-1990, Northwestern University School of Law
  • Associate Professor of Law, 1986-1990, Northwestern University School of Law
  • Assistant Professor of Law, 1982-1986, Northwestern University School of Law
  • Attorney, 1978-1982, Hopkins & Sutter
  • Law Clerk, 1977-1978, Hon. Harry A. Blackmun, U.S. Supreme Court
  • Law clerk, 1976-1977, Hon. Wade H. McCree, U.S. Court of Appeals for the Sixth Circuit
  • Professor in Residence, 2010-2011, ? Internal Revenue Service Office of Chief Counsel

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