Samuel D. Brunson
Associate Dean for Academic Affairs
Georgia Reithal Professor of Law
Professor Brunson joined the 草莓社区 School of Law faculty in 2009. Prior to joining the Loyola faculty he worked as a tax associate in the New York offices of Willkie Farr & Gallagher LLP and clerked for the Honorable George W. Miller on the Court of Federal Claims.
Professor Brunson researches and writes about the federal income tax and nonprofit organizations. Much of his research deals with the intersection of religion and the tax system. He also researches how the federal income tax both regulates and fails to regulate tax-exempt organizations. He has had books published by Cambridge University Press and the University of Illinois Press and his scholarship has appeared in, among other places, the Northwestern University Law Review, the Minnesota Law Review, the Georgia Law Review, the Indiana Law Journal, and Tax Notes.
Education
JD: Columbia School of Law
BA in English: Brigham Young University
Courses Taught
Federal Income Tax
Business Organizations
International Tax
Corporate and Partnership Tax
Nonprofits
Publications/Research Listings
Books
(University of Illinois Press 2025)
(Cambridge University Press 2018)
Journal publications and book chapters
, 43 Yale L. & Pol’y Rev. 354 (2025)
21 Pitt. Tax Rev. 61 (2023)
, 56 Loy. L.A. L. Rev. 1135 (2023) (with Philip T. Hackney)
, Canopy Forum on the Interactions of Law & Religion (Oct. 31, 2023)
Book Review: Tax Law, Religion, and Justice: An Exploration of Theological Reflections on Taxation, by Allen Calhoun, 65 J. Church & State 136 (2023)
(Kathleen Flake & Nathan B. Oman eds. 2023)
, 57 Ga. L. Rev. 603 (2023)
, 100 Wash. U. L. Rev. 1411 (2023) (with Christian A. Johnson)
, 53 Loyola U. Chi. L.J. 683 (2022)
, 41 Va. Tax Rev. 45 (2021)
Revoke Its Exemption: Pushing for Change in the Mormon Church, 47 J. Mormon Hist. 52 (2021) (peer-reviewed journal)
An Employee Home Office Expense Deduction for the New Normal, 171 Tax Notes 41 (2021) (with Christian A. Johnson)
Articles
, 96 Indiana Law Journal (forthcoming 2021)
, 55 Wake Forest Law Review 245 (2020)
, 168 Tax Notes 1037 (2020) (with Ellen P. Aprill)
, 104 Minnesota Law Review 605 (2019)
, 2019 BYU Law Review 41 (2019).
“To Omit Paying Tithing”: Brigham Young and the First Federal Income Tax, in 225 (Matthew C. Godfrey & Michael Hubbard McKay eds. 2019)
, 94 Indiana Law Journal 355 (2019)
Meet the New Kiddie Tax: Simpler and Less Effective, 160 Tax Notes 1165 (2018)
, 52 Wake Forest Law Review 1111 (2017) (with David J. Herzig)
, 92 Indiana Law Journal 1175 (2017) (with David J. Herzig)
, 47 Seton Hall Law Review 137 (2016)
, 87 University of Colorado Law Review 143 (2016)
, 35 Virginia Tax Review 116 (2015) (with David J. Herzig)
, 20 Stanford Journal of Law, Business & Finance 222 (2015)
Accept This as a Gift: Unilaterally Enforcing Foreign Tax Judgments, 146 Tax Notes 541 (2015)
, 5 Columbia Journal of Tax Law 170 (2014)
, 91 Washington University Law Review 113 (2013)
, 65 Alabama Law Review 139 (2013)
, 14 Florida Tax Review 223 (2013) (peer-reviewed journal)
, 106 Northwestern University Law Review 225 (2012)
How to Tax Mitt Romney, 135 Tax Notes 1137 (2012)
, 59 University of Kansas Law Review 457 (2011)
, 8 Pittsburgh Tax Review 125 (2011) (peer-reviewed journal)
, 45 Wake Forest Law Review 79 (2010)
, 43 Loyola of Los Angeles Law Review 507 (2010)
, 8 Houston Business & Tax Law Journal 1 (2007)