University of St. Thomas

J.D. University of New Mexico School of Law
LL.M., New York University School of Law
M.A., English, University of New Mexico
B.A., University of New Mexico

After earning an LL.M. in tax from New York University, Taylor entered law teaching at the University of New Mexico School of Law, where he was a professor for 20 years before joining the St. Thomas faculty in 2002. While at New Mexico, Taylor took a leave to serve as a Professor-in-Residence with Chief Counsel’s Office of IRS in Washington, DC, where he worked on various projects involving corporate taxation, non-profits, Indian tribes, and the generation skipping transfer tax. He also was a fellow at the Institute for Advanced Legal Studies in London. During his time at New Mexico, Taylor served as a visiting professor at New York Law School, the University of California at Davis, Lewis and Clark, and Seton Hall.

Taylor’s scholarship is wide ranging and includes articles on the taxation of captive insurance, integration of the corporate income tax, taxation in Indian Country, taxation of Indian gaming, innovations in legal education, harmonization of consumption taxes, and law and technology.

Taylor has developed a national reputation as an authority on taxation in Indian Country. He has testified before Congress and the New Mexico Legislature. He has worked with tribes in Arizona, California, Michigan, Minnesota, New Mexico, North Dakota, and Wisconsin. He currently serves as one of five Commissioners on the Navajo Tax Commission, which administers, on behalf of the Navajo Nation, the largest and most successful tribal tax system in the United States. Taylor currently serves as one of the justices on the Court of Appeals of the Prairie Island Indian Community and as a commissioner of the Tax Commission of Tesuque Pueblo.

Representative Scholarship

Spirituality and Academic Performance at a Catholic Law School: An Empirical  Study, 45 California Western Law Review 89 (2008). 

The Unending Onslaught on Tribal Sovereignty: State Income Taxation of Non-Member Indians, 91 Marquette L. Rev. 917  (2008)

A Judicial Framework for Applying Supreme Court Jurisprudence to the State Income Taxation of Indian Traders, 2007:4 Mich. State L. Rev. 841 (2007)

Enforcement of Tribal Court Tax Judgments Outside of Indian Country: The Ways and Means, 34 New Mexico Law Review 381(2004).

The Native American Law Opinions of Judge Noonan, 1 University of St. Thomas Law Journal 148 (2004).

Un impuesto ideal sobre el consumo en el commercio electrónico en una economía global, 5 Revista de la Facultad de Derecho de la Universidad de Granada 757-76 (2002).

An Ideal E-Commerce Consumption Tax in a Global Economy, 1 Global Review of Cyberlaw 133 (2001).

Federal and State Income Taxation of Indian Gaming Revenue, 5 Gaming Law Review 383 (2001).

Reciprocal Experiential Learning, 1 Active Learning in Higher Education 60 (2000).

State Property Taxation of Tribal Fee Lands Located Within Reservation Boundaries, 23 American Indian Law Review 55 (1998).

An Introduction and Overview of Taxation and Indian Gaming, 29 Arizona State Law Journal 251 (1997).

Teaching a Law Seminar over the Internet, 3 Journal of Information Law and Technology (September 30, 1996).

Computer and Internet Applications in a Clinical Law Program at the University of New Mexico School of Law, 6 Journal of Law & Information Science 62 (1995).

Technology within the Legal Profession in New Mexico, 5 Journal of Law & Information Science 47 (1994).

Corporate Integration in the Federal Income Tax: Lessons from the Past and a Proposal for the Future, 10 Virginia Tax Review 237 (1990).

Taxation of Captive Insurance: A New Solution for an Old Problem, 42 Tax Lawyer 859 (1989).

Courses Taught

Law of Nonprofit Organizations
Native American Law
Taxation: Federal Income Taxation

Mailing Address
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Minneapolis, MN 55403-2015