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

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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.

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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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Dean Foschio taught half of the class of 1975 its first year Criminal Law and Procedure. He won his degrees, cum laude, from the State University of New York tthen known as the University of Buffaloi. Being Assistant Dean wasnit a very goodjob, but he did well there. He is a hard worker and a like- able guy. The HOYNES REPORTER wishes him good luck! uReason is the life of the law, my the com- mon law itself is nothing else but reason . . . . the law, which is perfection of reason.n Thls page sponsored by -Coke, Commentaries upon Littleton, 138. St. Joseph Bank and Trust Company South Bend, Indiana uWe are beginning to find something unique by way of educational focus, something hopeful. It is a kind of humanistic legal education in Thomas Moreis understanding of humanism . . . . We are beginning to find at Notre Dame Law School the possibility of a people-centered professional school. tThomas L. Shaffer, Dean of ND Law Schooli-Scholastic, Nov. 19, 1971. 21