Charlotte Crane
Professor of Law Emerita
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 (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 Tax Review 615 (1997).
- Pennington v. Coxe: A Glimpse at the Federal Government at the End of the Federalist Era, 23 Virginia Tax Review 417 (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 (1988).
- Corporate Taxation (
2012 ) (Co-authored by: Linda McKissack Beale).
Education
- AB magna cum laude, Radcliffe College-Harvard University
- JD magna cum laude, University of Michigan
Prior Appointments
- Professor of Law, Northwestern University School of Law
- 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