University of St. Thomas

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. Before joining the University of St. Thomas School of Law in 2002, Taylor taught at the University of New Mexico School of Law for 20 years, also serving as a visiting professor at New York Law School, the University of California at Davis, Lewis and Clark, and Seton Hall.

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

Taxation in Indian Country after Carcieri v. Salazar, 36 Wm. Mitchell L. Rev. 590 (2010)

The Importance of Being Interest: Why a State Cannot Impose its Income Tax on Tribal Bonds, 25 Akron Tax J. 123 (2010)

The Relevance of Faith Integration in Legal Education, 18 Nottingham L. J. ___ (2009)

Spirituality and Academic Performance at a Catholic Law School: An Empirical Study, 45 Cal. W.L. Rev. 89 (2008).

The Unending Onslaught on Tribal Sovereignty: State Income Taxation of Non-Member Indians, 91 Marq. 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

Enforcement of Tribal Court Tax Judgments Outside of Indian Country: The Ways and Means, 34 N. M. L. Rev. 339 (2004)
 
The Native American Law Opinions of Judge Noonan: Do We Hear the Faint Voice of Bartólome de las Casas? 1 U. of St. Thomas L. J. 148 (2003)

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 (2002).

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

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

Reciprocal Experiential Learning, 1 Active Learning in Higher Education 60-78 (2000)

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

An Introduction and Overview of Taxation and Indian Gaming, 29 Ariz. St. L. J. 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 J. of Law & Information Science 62 (1995)

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

Corporate Integration in the Federal Income Tax: Lessons from the Past and a Proposal for the Future, 10 Va. Tax Rev. 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

MSL 400
1000 LaSalle Avenue
Minneapolis, MN 55403-2015