Access Restricted to Northwestern Law CommunityCharlotte Crane
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
- Taxation
- Tax Policy
- Corporate Taxation
- State and Local Taxation
COURSES
PUBLICATIONS
Representative Publications
- Pennington v. Coxe: A Glimpse at The Federal Government in the Early Republic, 23 Va. Tax Rev. 417 (2003) (pdf)
- More on Accounting for the Assumption of Contingent Liability on the sale of a Business, 3 Fla. L. Rev. 615 (1997) (pdf)
- Toward a Theory of the Corporate Tax Base: The Effect of a Corporate Distribution of Encumbered Property to Shareholders, 44 Tax L. Rev. 113 (1989) (pdf)
- Matching and the Income Tax Base: The Special Case of Tax Exempt Income, 5 Am. J. Tax. Pol. 191 (1986)
Recent Publications
- The Income Tax and the Burden of Perfection , NORTHWESTERN UNIVERSITY LAW REVIEW, 2006
- Government Transfer Payments and Assistance: A Challenge for the Design of Broad-based Tax, SMU LAW REVIEW , 2006
- Liabilities and the Need to Keep the Income Tax Base Closed , VIRGINIA TAX REVIEW, 2005
- Pennington v. Coxe: A Glimpse at the Federal Government at the End of the Federalist Era , VIRGINIA TAX REVIEW, 2004
- In Search of Standards for Reviewing the Appraisal Process in Cook County, Illinois, NTA PROCEEDINGS, 2004
EDUCATION
- AB magna cum laude, Radcliffe College-Harvard University
- JD magna cum laude, University of Michigan
PRIOR APPOINTMENTS
- Perkins-Bauer Teaching Professor of Law, 1989-90
- Associate Professor of Law, 1986-90
- Assistant Professor of Law, 1982-86
- Attorney, Hopkins & Sutter, 1978-82
- Law Clerk, Hon. Harry A. Blackmun, U.S. Supreme Court, 1977-78
- Law clerk, Hon. Wade H. McCree, U.S. Court of Appeals for the Sixth Circuit, 1976-77
