Mr. Abrams clerked for Chief Judge Theodore Tannenwald, Jr., of the United States Tax Court. He taught at Emory Law School from 1983 until 2014, is the William K. Jacobs, Jr., Visiting Professor at Harvard Law School, the same position he held in 2013-14, and was the Maurice R. Greenberg Visiting Professor at Yale Law School in 2009. Abrams has also taught as a visiting professor at Berkeley and Cornell Law Schools. From 2014-17, he was Warren Distinguished Professor and Director of Tax Programs at the University of San Diego School of Law. Abrams practiced in Los Angeles with Brobeck, Phleger & Harrison and in Washington, DC, with Steptoe & Johnson as well as with the National Office of Deloitte Tax.
Education:
J.D., Harvard University (1980) cum laude
B.A., University of California, Irvine (1976) summa cum laude
Tax Management Portfolios™
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Disregarded Entities (Portfolio 704)
Disregarded Entities discusses entities that are recognized as having a legal status separate from their owners for certain purposes but are ignored for federal income tax purposes.
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Partnership Noncompensatory Options (Portfolio 721)
This Portfolio, Partnership Noncompensatory Options, No. 721, describes the tax consequences that flow from the issuance by a partnership of a noncompensatory option.