Ferdinand P. Schoettle

Professor of Law

Ferdinand P. Schoettle

Walter F. Mondale Hall
229–19th Ave. South
Minneapolis, MN 55455

612-625-1000

schoe001@umn.edu

Princeton University, A.B.
Harvard University, LL.B., M.A., Ph.D.

Professor Ferdinand P. Schoettle is a nationally recognized scholar of federal and state tax law and policy. He teaches courses in state and local taxation, federal taxation, law and public policy (including tax policy), and economics for lawyers.

Professor Schoettle received his A.B. degree from Princeton University. He received his LL.B. degree with high honors and his M.A. and Ph.D. degrees in economics from Harvard University. During law school, he was an Editor of the Harvard Law Review. After graduating from law school, Professor Schoettle clerked for Judge Learned Hand of the United States Court of Appeals for the Second Circuit. He then worked for the United States Treasury Department in the Office of Tax Legislation Counsel and for Senator Joseph Clark. From 1963 to 1966, Professor Schoettle practiced law at Morgan, Lewis & Bockius in Philadelphia.

He joined the University of Minnesota Law School faculty in 1967. He has been a Guest Scholar at the Brookings Institution, Visiting Professor at Uppsala University in Sweden and a visiting scholar at Harvard Law School. Professor Schoettle is a member of the Tax Economists Forum, the American Law Institute, and the National Economics Club. He has been Chairman of the American Bar Association Taxes and Revenue Committee, consultant to the United States Comptroller General on state income taxation of multijurisdictional corporations, and Special Counsel to the United States Senate Select Committee on Equal Educational Opportunity, and Special Counsel to the Subcommittee on Intergovernmental Relations.

PUBLICATIONS

Books

State and Local Taxation: The Law and Policy of Multi-Jurisdictional Taxation (LexisNexis, 2003)

State and Local Taxes and Finance: Text, Problems, and Cases (Foundation Press, 1974) (with Oliver Oldman)

Book Chapters

What Public Finance Do State Constitutions Allow?, in Financing Economic Development in the 21st Century 27-49 (Sammis B. White, Richard D. Bingham & Edward W. Hill, eds., M.E. Sharpe, 2003)

Economic Analysis and Expert Testimony in Commerce Clause Challenges, in State Taxation of Business: Issues and Policy Options 125-42 (Thomas Pogue, ed., Praeger, 1992)

What Public Finance Do State Constitutions Allow?, in Financing Economic Development: An Institutional Response 57-74 (Richard D. Bingham, Edward W. Hill & Sammis B. White, eds., Sage Publications, 1990)

Comments on Jerome R. Hellerstein, State Taxation Under the Commerce Clause: The History Revisited, in The State Corporation Income Tax: Issues in Worldwide Unitary Combination 85-88 (Charles E. McLure, ed., Hoover Institution Press, 1984)

Journal Articles

What Public Finance Measures Do State Constitutions Allow?, 24 State Tax Notes 629 (May 13, 2002)

Big Bucks, Cloudy Thinking: Constitutional Challenges to State Taxes - Illumination from the GATT, 19 Virginia Tax Review 277 (1999)

Taxing Nonresidents -- The "Puzzling Failure of Economics": Christopher H. Lunding v. State of New York, 13 State Tax Notes 1119 (Nov. 3, 1997)

Facts, Law and Economics in Commerce Clause Challenges to State Taxes, 50 Tax Notes 1149 (Mar. 11, 1991)

Commerce Clause Challenges to State Taxes, 75 Minnesota Law Review 907 (1991)

Use Taxes and the Out-of-State Seller, 48 Tax Notes 463 (July 23, 1990), reprinted in Software Taxation Letter (Nov./Dec. 1990)

A Three-Sector Model for Real Property Tax Incidence, 27 Journal of Public Economics 355 (1985)

Minnesota's Taxes and the Business Climate, 1 Minnesota Tax Journal 223 (1985)

A Federal Proposal to Limit the State Taxation of Foreign Source Income and Dividends: An Academic Point of View, in Revenue Administration: Proceedings of the Forty-eighth Annual Conference of the National Association of Tax Administrators 5 (1980)

Recent Legal Trends in State Taxation of Multistate Businesses, 29 American University Law Review 374 (1980) (Institute on State and Local Taxation of Business) (with P.J. DiQuinzio)

The Search for Equity and Accountability in State and Local Taxation of Multistate-Multinational Corporations, 12 Urban Lawyer 553 (1980) (with Eugene F. Corrigan & William D. Dexter)

The National Tax Association Tries and Abandons Tax Reform - 1907-1930, 32 National Tax Journal 429 (1979)

The U.K. Treaty and the State Taxation of Corporate Income, 5 Tax Notes 3 (Apr. 4, 1977)

Judicial Requirements for School Finance and Property Tax Redesign: The Rapidly Evolving Case Law, 25 National Tax Journal 455 (1972)

Review of Real Property Valuations in the Court, 4 International Property Assessment Administration 161 (1972)

The Equal Protection Clause in Public Education, 71 Columbia Law Review 1355 (1971)

Section 346 of the Internal Revenue Code: A Legislative Enigma, 109 University of Pennsylvania Law Review 944 (1961)

Tax Benefits of Section 346 Liquidation Clouded by Unclear Purpose of Law, 15 Journal of Taxation 242 (1961)

Documents and Reports

State Taxation of Income from Businesses in Interstate Commerce: Is There a Need for Federal Legislation?, memorandum prepared for the General Accounting Office, reprinted in State Taxation of Interstate Commerce and Worldwide Corporate Income, Part 2: Appendix to Hearing before the Subcommittee on Taxation and Debt Management of the Senate Committee on Finance 816-49, 96th Cong., 2d Sess. (June 24, 1980)

Book Reviews & Review Essays

A Comment on Metropolitan Government: A Review of Stanley Baldinger's Planning and Governing the Metropolis, 56 Minnesota Law Review 393 (1972) (reviewing Stanley Baldinger, Planning and Governing the Metropolis: The Twin Cities Experience (Praeger, 1971)) (review essay)

Editorials, Commentary & Letters

Tax Policy and the Economy, 54 Tax Notes 756 (Feb. 10, 1992) (letter to the editor)

Other Publications

When May a Federal Court Issue a Judgment That Interferes with State Taxes?, 37 Preview of United States Supreme Court Cases 256 (2010)

Can a City Recover Damages for the Nonpayment of Taxes By Nonlitigant Third Parties?, 37 Preview of United States Supreme Court Cases 105 (2009)

Can Nonstate Entities Intervene in a Water Dispute Between South Carolina and North Carolina?, 37 Preview of United States Supreme Court Cases 31 (2009)

Does the City of Valdez's Tax on Oil Tankers Violate the Tonnage Clause?, 36 Preview of United States Supreme Court Cases 365 (2009)

When Can a State Tax a Nondomiciliary Business?, 35 Preview of United States Supreme Court Cases 176 (2008)

Can a State Exempt In-State Municipal Bonds from the Tax It Applies to Out-of-State Bonds?, 35 Preview of United States Supreme Court Cases 67 (2007)

May a Railroad Alleging Property Tax Discrimination Challenge the State's Valuation Method?, 35 Preview of United States Supreme Court Cases 64 (2007)

Can Ohio Grant an Investment Tax Credit to Encourage DaimlerChrysler Corporation to Build in Toledo?, 2005-06 Preview of United States Supreme Court Cases 228 (2006)

Does the Tax Injunction Act Allow a Federal Court to Enjoin the Granting of a State Income Tax Credit, 2003-04 Preview of United States Supreme Court Cases 206 (2004)

Can Iowa Tax Racetrack Slot Machine Revenue at a Different Rate Than Casino Slot Machine Revenue?, 2002-03 Preview of United States Supreme Court Cases 446 (2003)

When Does the Full Faith and Credit Clause Require Nevada Courts to Apply California Immunity Law?, 2002-03 Preview of United States Supreme Court Cases 301 (2003)

Can California Reduce the Interest Deduction of Nondomiciliary Corporate Income Tax Taxpayers Because of Dividends Received?, 1999-00 Preview of United States Supreme Court Cases 202 (1999)

May Arizona Tax the Amounts Received by an Indian-owned Contractor from a Contract with the BIA to Build Roads on Indian Reservations?, 1998-99 Preview of United States Supreme Court Cases 160 (1998)

Discriminatory Taxation: May a State Permit Only In-State Residents to Deduct Alimony Payments in Calculating State Income-Tax Liability?, 1997-98 Preview of United States Supreme Court Cases 120 (1997)

Should Federal Courts or Arkansas State Courts Decide If Arkansas Can Tax Farm Production Credit Associations?, 1996-97 Preview of United States Supreme Court Cases 460 (1997)

"Charity Begins at Home": Can a State Limit Its Property Tax Exemption to Charities That Provide Most of Their Services to State Residents?, 1996-97 Preview of United States Supreme Court Cases 47 (1996)

Court to Consider Commerce Clause Limits on State Efforts to Compensate Shareholders for State Taxes Paid to Domestic Corporations, 1-24-96 WLN (1996)

May a State Constitutionally Grant Purchasers of Gas from Public Utilities a Special Exemption from an Otherwise Applicable Sales and Use Tax?, 9-17-96 WLN (1996)

May the United States Constitutionally Tax Insurance Premiums for Policies Issued by Foreign Insurers on Exported Goods?, 1995-96 Preview of United States Supreme Court Cases 272 (1996)

The Earned Income Credit -- Integrating Tax & Welfare Provisions, Tax Policy Note No. 7 (July 1994)

Are Foreign-Owned Multinationals Paying Their Fair Share of Taxes?, 94 Tax Notes Today 33-101 (Feb. 17, 1994)

Tax Policy in the Global Marketplace, 94 Tax Notes Today 28-84 (Feb. 10, 1994) and 94 Tax Notes International 29-7 (Feb. 11, 1994)

Retroactivity -- The Immortal Monster, 94 Tax Notes Today 23-101 (Feb. 3, 1994)

Progressive Taxation--The Issues, the Literature; Part 2, 94 Tax Notes Today 17-26 (Jan. 26, 1994)

Progressive Taxation--The Issues, the Literature, 94 Tax Notes Today 14-16 (Jan. 21, 1994)

Tax Policy--What's Ahead?, 94 Tax Notes Today 9-63 (Jan. 13,1994)

Distributional Effects of Taxes -- A Guide for the Uninitiated, Tax Policy Note No. 6 (1994)

State Jurisdiction to Tax -- Should The Federal Government Intervene?, Tax Policy Note No. 5 (1994)

Tax Systems for the Developing Countries -- The Basic World Tax Code, Tax Policy Note No. 4 (1994)

NTA Annual Conference: Policy Considerations Pushed Aside in Rush for Revenue, Panelists Say, 93 Tax Notes International 225-3 (Nov. 23, 1993)

Congress Short-Shrifting Policy To Raise Revenue, NTA Told, 93 Tax Notes Today 235-36 (Nov. 17, 1993)

NTA Panel Discusses Technical Issues in Determining Effects of Taxes, 93 Tax Notes Today 234-14 (Nov. 16, 1993) and 61 Tax Notes 917 (Nov. 22, 1993)

OBRA 1993 Discussion Kicks Off NTA Meeting, 93 Tax Notes Today 232-4 (Nov. 12, 1993) and 61 Tax Notes 770 (Nov. 15, 1993)

Thomas DeLong of Price Waterhouse Wins "You Be The Judge" Contest, 4 State Tax Notes 1252 (May 25, 1993)

Is New Hampshire Discriminating against the Out-of-State Owners of the Seabrook Nuclear Power Plant?, 1992-93 Preview of United States Supreme Court Cases 364 (1993)

Must the United States Follow California Procedure when Asserting a Claim for Refund of Sales Taxes Paid to California?, 1992-93 Preview of United States Supreme Court Cases 263 (1993)

You Be the Judge! Can Sales Tax Action against California Be Brought in Federal Court?, 93 State Tax Notes 32-2 (1993)

Use Tax Collection -- Tax Policy and Adam Smith Provide No Clear Answers In the Quill Case, 92 State Tax Notes 15-36 (Jan. 23, 1992)

Can a State Require an Out-of-State Mail-Order Vendor with No Physical Presence in the State To Collect a Use Tax?, 1991-92 Preview of United States Supreme Court Cases 210 (1992)

Does Davis v. Michigan Apply Retroactively To Require the Refund of Unconstitutionally Discriminatory Taxes?, 1992-93 Preview of United States Supreme Court Cases 154 (1992)

Does Section 525 of the Soldiers' and Sailors' Civil Relief Act Require Military Personnel to Prove Hardship or Prejudice?, 1992-93 Preview of United States Supreme Court Cases 188 (1992)

May Iowa Tax Foreign Subsidiary Dividends While Not Taxing Domestic Subsidiary Dividends?, 1991-92 Preview of United States Supreme Court Cases 351 (1992)

May New Jersey Tax a Non-domiciliary Corporation on Part of the Income It Derived from Selling Stock?, 1991-92 Preview of United States Supreme Court Cases 348 (1992)

When Does Federal Law Deny States Jurisdiction To Tax the Income of Multistate Taxpayers?, 1991-92 Preview of United States Supreme Court Cases 214 (1992)

May Oklahoma Require Its Electric Utilities To Use at Least 10 Percent Oklahoma-Mined Coal?, 1991-92 Preview of United States Supreme Court Cases 76 (1991)

Another Look at Intangible Property Taxes, the Commerce Clause, and the Internal Consistency Test, 1990-91 Preview of United States Supreme Court Cases 132 (1990)

Does the Civil Rights Act Grant Redress to a Taxpayer for a State Tax that Violates the Commerce Clause?, 1990-91 Preview of United States Supreme Court Cases 89 (1990)

Is Michigan Claiming More than Its Fair Share of the Tax Base of Multistate Taxpayers?, 1990-91 Preview of United States Supreme Court Cases 27 (1990)

Must a State Refund Taxes that Unconstitutionally Discriminated against Out-of-State Taxpayers?, 1989-90 Preview of United States Supreme Court Cases 214 (1990)

Must Georgia Refund the Taxes It Collected from an Out-of-State Liquor Company under an Unconstitutional Statute?, 1990-91 Preview of United States Supreme Court Cases 87 (1990)

Minnesota's Taxes, 11 Quaere: University of Minnesota Law School Newspaper (Apr. 1985)

The City and the Metropolitan Area: Legal Structure and Values, in The Minnesota Experimental City Progress Report, Appendix A: A Compendium of Publications Relating To Socio-Cultural Aspects 205 (The Project, 2d ed., 1969)

Testimony

State Taxation of Foreign Source Income: Hearing before the House Committee on Ways and Means, 96th Cong., 2d Sess. (Mar. 31, 1980) (testimony)

Doctoral Theses

A New General Equilibrium Three-Sector Model for Tax Incidence Analysis: The Influence of Property and Income Taxes upon Homeowners' Demand for Housing Services (unpublished Ph.D. thesis, Harvard University, 1983)