Senior Distinguished Fellow
1000 LaSalle Avenue
Minneapolis, MN 55403
Office Location: MSL 425
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
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.
|720||Federal Income Taxation||3|
|Description of course 720 :||This course will introduce students to the fundamentals of federal income tax law. Topics will include the nature of income, exclusions, deductions, and exemptions. Students also will examine the tax consequences of property trans- actions, capital gains and losses, and sales of business assets.|
|Description of course 793 :||The subject matter of these courses will vary from year to year, but will not duplicate existing courses. Descriptions of these courses are available in the Searchable Class Schedule on Murphy Online, View Searchable Class Schedule|
|Description of course 795 :||The subject matter of these courses will vary from year to year, but will not duplicate existing courses. Descriptions of these courses are available in the Searchable Class Schedule on Murphy Online, View Searchable Class Schedule|
|950||Supervised Resrch & Writing||.5|
|Description of course 950 :||Under the supervision of a faculty member, a student may receive up to two hours of course credit for researching and writing a substantial paper on a topic of the student's own choosing. The student must receive the instructor's per- mission to enroll in this course and must meet periodically with the instructor for discussion, review and evaluation. Each faculty member may supervise the research of no more than five students each semester.|
|956||Clinic: Nonprofit Org. I||3|
|Description of course 956 :||This nonprofit clinical course focuses on the legal needs of aspiring nonprofits that originate from law students at UST law. As this course helps these organizations get off the ground and sustain themselves, the course provide a vehicle graduates can harness to promote social and economic justice here and abroad. Students who take this class are better equipped to volunteer for nonprofit organizations and serve on their boards, promoting servant leadership and social justice. 2 semester commitment, 3 credits each semester (spring semester is called Advanced Nonprofit Organizations). Prerequisite: LAWS 725 Professional Responsibility (allowed to be taken concurrently)|
|957||Clinic: Nonprofit Org. II||3|
|Description of course 957 :||This is the second semester of the two-semester clinic related to Nonprofits Organizations work. Prerequisite: LAWS 956|
Taxation in Indian Country
Most important idea and future research – all rolled into one: Over the past 15 years of writing articles involving taxation and Native Americans, I slowly discovered that embedded within the original intent of the United States Constitution is the “consent doctrine.” Under the consent doctrine, the United States agreed that it would never take Indian lands or diminish tribal sovereignty except in the case of tribal consent or just war. This was a widely accepted proposition during the drafting of the U.S. Constitution – so much so, that it was part of the plan of the constitutional convention. During the end of the 19th century, the U.S. Supreme Court erroneously departed from the consent doctrine. My ongoing research argues that the consent doctrine is a constitutional principle in federal Indian law that should continue to apply today.
Scott A. Taylor, The Law of Tax Exempt Organizations in a Nutshell (Thomson Reuters 2011).
Scott A. Taylor & Robert J. Desiderio, Planning Tax Exempt Organizations (Shepard's/McGraw Hill 1986).
Scott A. Taylor, Bang Goes the Theory: Debunking Traditional Legal Education, 3 Phoenix L. Rev. 309 (2010).
Scott A. Taylor, Taxation in Indian Country After Carcieri v. Salazar, 36 Wm. Mitchell L. Rev. 590 (2010).
Scott A. Taylor, The Importance of Being Interest: Why a State Cannot Impose Its Income Tax on Tribal Bonds, 25 Akron Tax J. 123 (2010).
Scott A. Taylor, The Relevance of Faith Integration in Legal Education, 18 Nottingham L.J. 49 (2009).
Scott A. Taylor, Spirituality and Academic Performance at a Catholic Law School: An Empirical Study, 45 Cal. W. L. Rev. 89 (2008).
Scott A. Taylor, The Unending Onslaught on Tribal Sovereignty: State Income Taxation of Non-Member Indians, 91 Marq. L. Rev. 917 (2008).
Scott A. Taylor, A Judicial Framework for Applying Supreme Court Jurisprudence to the State Income Taxation of Indian Traders, 2007 Mich. St. L. Rev. 841 (2007).
Scott A. Taylor, Enforcement of Tribal Court Tax Judgments Outside of Indian Country: The Ways and Means, 34 N.M. L. Rev. 339 (2004).
Scott A. Taylor, The Native American Law Opinions of Judge Noonan: Do We Hear the Faint Voice of Bartólome De Las Casas?, 1 U. St. Thomas L.J. 148 (2003).
Scott A. Taylor, Registration Statutes, Personal Jurisdiction, and the Problem of Predictability, 103 Colum. L. Rev. 1163 (2003).
Scott A. Taylor, Un Impuesto Ideal Sobre el Consumo en el Commercio Electronico en una Economia Global, 5 Revista de la Facultad de Derecho de la Universidad de Granada 757 (2002).
Scott A. Taylor, An Ideal E-Commerce Tax in a Global Economy, 1 Global Rev. Cyberlaw 133 (2001).
Scott A. Taylor, Federal and State Income Taxation of Indian Gaming Revenue, 5 Gaming L. Rev. 383 (2001).
Scott A. Taylor, An Experiment in Reciprocal Experiential Learning: Law Students and Lawyers Learning From Each Other, 1 Active Learning in Higher Educ. 60 (2000).
Scott A. Taylor, State Property Taxation of Tribal Fee Lands Located within Reservation Boundaries: Reconsidering County of Yakima v. Confederated Tribes & Bands of the Yakima Indian Nation and Leech Lake Band of Chippewa Indians v. Cass County, 23 Am. Indian L. Rev. 55 (1998).
Scott A. Taylor, An Introduction and Overview of Taxation and Indian Gaming, 29 Ariz. St. L.J. 251 (1997).
Scott A. Taylor, Teaching a Law Seminar over the Internet, 7 J.L. & Info. Sci. 41 (1996).
Scott A. Taylor, Computer and Internet Applications in a Clinical Law Program at the University of New Mexico, 6 J.L. & Info. Sci. 35 (1995).
Scott A. Taylor, Technology within the Legal Profession in New Mexico, 5 J.L. & Info. Sci. 47 (1994).
Scott A. Taylor, Comments on the U.S.-Mexico Tax Treaty, 1 U.S.-Mex. L.J. 335 (1993).
Scott A. Taylor, Corporate Integration in the Federal Income Tax: Lessons from the Past and a Proposal for the Future, 10 Va. Tax Rev. 237 (1990).
Scott A. Taylor, Taxing Captive Insurance: A New Solution for an Old Problem, 42 Tax Law. 859 (1989).
Scott A. Taylor, Using Section 1244 with Incorporated Oil and Gas Ventures, Tax Ideas Section of Prentice-Hall's Oil & Gas Taxes/Natural Resources Services (1985).
Scott A. Taylor, United States Forest Service Timber Cutting Contracts: Federal Income Tax Consequences on Disposition, 19 Timber Tax J. 17 (1983).
Scott A. Taylor, The Deductibility for Federal Income Tax Purposes of New Mexico Gross Receipts Tax Paid on the Purchase of a Newly Constructed Home, 13 N.M. L. Rev. 625 (1983).
Scott A. Taylor, Tribal Taxation: The Practical Considerations, 1 Mineral Law Series, Paper No. 4 (Rocky Mountain Mineral Law Foundation 1989).
Scott A. Taylor, Captive Insurance: A Review and Criticism of Recent Developments Coupled with a Proposed Solution, 41 Tax Notes 447 (1988).
Scott A. Taylor, Taxing Public Charities Out of Business: A Solution in Search of a Problem, 39 Tax Notes 753 (1988).