University of Notre Dame Law School - Reporter Yearbook (Notre Dame, IN)

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IHrezihing iluhge Tom Shaffer is easily the most underrated member of the Law faculty. Dean OiMeara wrote the following in his 1962-63 iiDeanis Report? Mr. Thomas L. Shaffer, 161, who has been practis- ing law in Indianapolis, was appointed Assistant Professor and entered upon his duties on July 1. Mr. Shaffer was Editor of the Notre Dame Lawxer in 1960-61 and had a better performance record than anyone else has been able to achieve under our present program of instruction. He will take over Professor Rollinsonis courses. We are de- lighted to have Professor Shaffer with us. The 1965-66 Deanis Report stated that Shaffer had es- tablished, according to Father Hesburgh, iiprobably the course record from graduation to full professorshipi,-five years. He has read most everything. He has continually pub- lished articles and books of significance. Where he is unap- preciated is in his leadership in setting a tone of iicommun- ityii, a mood of civility and Christian feeling in our school. He is a sensitive, gracious person, open and generous. He is a good man and we have been lucky to have him. This page sponsored by The Foundation Press, Publishers of Dean Shafferis Planning and Drafting of Wills and Trusts 19

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Faculty, 1974-75 Sir Thomas More: . . . Why not be a teacher? Youod be a fine teacher. Perhaps even a great one. Richard Rich: And if I was, who would know it? More: You, your pupils, your friends, God. Not a bad public, thatvoh, and a quiet life! Robert Bolt, A Man For All Seasons, Act I. This Page Sponsored by J . E. Wall of South Bend uJudicial notice is taken that only the fin- est home furnishings and appliances are sold by Mr. J. E. Wall? 1 Hoynes Report- er 18 0979.

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W W W mwwm Wme , 20 sociology course about American life, 1 would put The United States Master Tax Guide at the top of the list. That marvelous book will show you that Congress values things; the people may be born, get married and die, but the things live on. For a thing to be of superior worth in the eyes of the Master Tax Guide, it must be a thug. If you write a poem, whatever you sell it for will always be income, taxed at the highest earned rate. That is because you created the poem. The tax law very specifically tand anti-intellectuallyl says that creations, par- ticularly copyrightable ones, are always in- come. If you sell me your poem for $10, it then becomes a property, a thing; when I resell it for $1000, I pay a capital-gains rate, because exchanges of things are more socially desirable than the creation of them . . . llAdam Smithn Ifl were making up a list of readings for a This page sponsored by St. Joseph Bank and Trust Company South Bend, Indiana Dave Link was a Brennan Scholar when he was a student here. He was Editor of the Lawyer. While with the Internal Revenue Service, he won a Federal Bar award for computerizing tax law. He became a partner with a prominent Chicago law firm in record time. Tax is hard to teach. Everyone but the accounting majors are scared stiff. Dean Link puts you at ease-he some- how makes the I.R.C. seem decipher- able, even logical.