Tax Prof. @UofSCLaw, co-founder @All_Good_Books — interests: tax law & policy, running (F3-Quickbooks), reading, tacos, chips, salsa, Gamecocks, Wolverines
Joined December 2008
- Tweets 1,352
- Following 1,638
- Followers 910
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112 Photos and videos
clintwallace retweeted
1 Aug 2025
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clintwallace retweeted
7 Jul 2025
.@clintwallace (@UofSCLaw) Reviews Taxation, Citizenship And Democracy In The 21st Century bit.ly/44yChNz
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clintwallace retweeted
10 Jun 2025
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clintwallace retweeted
25 May 2025
Appreciate you for choosing to support our local bookstore! Enjoy!! 🥰🥰🥰
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clintwallace retweeted
24 Mar 2025
The Past and Future of Taxing "Incomes", 104 @NCLRev ___ (2025) bit.ly/4iKDGGr
by @clintwallace (@UofSCLaw) & Bret Wells (@UHLAW)
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clintwallace retweeted
18 Mar 2025
Brief Of Amici Curiae Tax Professors In South Carolina @amazon Case bit.ly/3RfJyM1
by @clintwallace & Tessa Davis (@UofSCLaw)
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clintwallace retweeted
24 Aug 2024
A night to remember — Friday two of the finest reporters at the Murdaugh murder trial - Avery Wilks and WSJ’s Valerie Bauerlein — talk about Valerie’s new Murdaugh book - The Devil At His Elbow - at All Good Books in Columbia SC. Easily the best SC book since Pat Conroy!
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clintwallace retweeted
3 Jan 2024
In the room where tax law happens! Happy to participate today with awesome colleagues @islandtaxprof @clintwallace @BU_Law @SCarolinaLaw thanks to Profs Mazur & Bird Pollan et al. Applause to Prof @strokesandnotes Winchester @orlymazur @SMULawSchool @jbirdpollan @ukcollegeoflaw
3 Jan 2024
Today's AALS Tax Highlights
bit.ly/4aEWu6N
@islandtaxprof @BU_Law @Narfnampil @BoydLawUNLV @orlymazur@SMULawSchool @clintwallace @UofSCLaw @SetonHallLaw @ChristineYR_Kim @CardozoLaw @jbirdpollan @ukcollegeoflaw @InternationlTax @UFLaw @sarahlawsky @NorthwesternLaw
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clintwallace retweeted
17 Dec 2023
Another successful Cold Brew Half(ish) Marathon is in the books! A great time was had by all and this year's charity we're donating to is the Leukemia Lymphoma Society.
Thank you for all you do @jslybrand @clintwallace.
#finishstrongforSyd
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clintwallace retweeted
7 Dec 2023
Wild:
“For the first time in nine editions of the report, billionaires have accumulated more wealth through inheritance than entrepreneurship, indicating that the great wealth transfer is gaining momentum.”
ubs.com/global/en/media/disp…
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5 Dec 2023
I didn’t see it as overreach @ssheffrin ! Lots of non realization taxation is needed for the income tax to function fairly.
papers.ssrn.com/sol3/papers.…
4 Dec 2023
Without the 9th Circuit overreach none of this would have occurred but many tax profs had cheered the 9th Circuit ruling
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4 Dec 2023
The Supreme Court received a flood of Amicus briefs in the Moore case being argued tomorrow that fit this profile — looked like a very well funded and coordinated effort to support think-tank created policy making in the form of a tax case. Not good.
politico.com/news/2023/12/03…
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4 Dec 2023
Also, I read them all and can attest: lots of shoddy arguments echoed across the 25 (!!) Amicus briefs on that side, so def seemed like they were working from the same talking points. Orgs included Manhattan Institute, Cato, pacific research institute, Liberty justice center, etc
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26 Oct 2023
Some good books I like! instagram.com/stories/all_go…
Check them out @All_Good_Books
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24 Oct 2023
Important notethe Moore brief from @TaxLawCenterNYU @rebeccakysar @AriGlogower @davidckamin & Darien Shanske: ""In the 103 years since the case was decided, this Court has never used Macomber to invalidate a tax outside of stock dividends. Quite the opposite: ... 1/
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24 Oct 2023
The Court has repeatedly refused to extend Macomber’s reasoning beyond the specific context of that case." They note,contrary to taxpayers assertions, s.965 cannot be distinguished from the rest of subpart F, sub K, S Corps or other timing rules. 2/2 Link: law.nyu.edu/sites/default/fi…
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20 Oct 2023
Along with Reuven Avi-Yonah and Bret Wells, I submitted the brief linked below. We argue “Imposing a constitutional realization requirement will allow taxpayers, for the first time in many decades, to shield significant categories of income from U.S. taxation.... 1/
20 Oct 2023
The income tax is under attack - not, of course, in a way that will benefit workers, but rather to help people with investment income who can afford complex tax avoidance strategies. The case is called Moore, and it’s in the US Supreme Court. More here: papers.ssrn.com/sol3/papers.…
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20 Oct 2023
Creating this new requirement would break with history and would have severe practical consequences to the administration of the income tax that Congress has authority to implement under the Sixteenth Amendment.... 2/
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20 Oct 2023
... without the authority to determine when realization is required and when it can be disregarded, Congress would lose the power to lay and collect taxes on ALL incomes.” 3/3
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20 Oct 2023
The income tax is under attack - not, of course, in a way that will benefit workers, but rather to help people with investment income who can afford complex tax avoidance strategies. The case is called Moore, and it’s in the US Supreme Court. More here: papers.ssrn.com/sol3/papers.…
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