Sheldon D. Pollack
Professor of Law & Political Science
Department of Accounting & MIS
University of Delaware
Newark, DE 19716
Office: Purnell 216
(302) 831-1803 tel.
(302) 831-4676 fax
J.D. University of Pennsylvania Law School (1986)
Ph.D. Cornell University, Department of Government (1980)
B.A. University of Rochester, Department of Political Science, with distinction (1974)
PROFESSOR: University of Delaware, Lerner College of Business & Economics
Assistant, 1994–1998; Associate with tenure, 1998–2003; Full Professor, 2003–present
JOINT APPOINTMENTS: University of Delaware, College of Arts & Sciences
Department of Political Science & International Relations; Legal Studies Program
DIRECTOR: Legal Studies Program: 2003–2009
Interdisciplinary Program, University of Delaware
VISITING FELLOW: Program on Democracy, Citizenship, and Constitutionalism: Spring 2011
University of Pennsylvania, Philadelphia, PA
GUEST SCHOLAR: University of Pennsylvania Law School: Spring 2011
University of Pennsylvania, Philadelphia, PA
LECTURER: University of Pennsylvania: Spring 2000
Department of Legal Studies, The Wharton School
GUEST SCHOLAR: The Urban Institute, Washington, D.C.: Summer 2000
Research on federal tax policy and congressional policymaking
GUEST SCHOLAR: The Brookings Institution, Washington, D.C.: Summer 1995
Research on federal tax policy and congressional policymaking
LECTURER: Department of Political Science, University of Pennsylvania: 1979–1983
American government and politics, public policy, and political theory
INSTRUCTOR: Department of Government, Cornell University: 1977–1978
Political theory and American government
TEACHING ASSISTANT: Department of Government, Cornell University: 1975–1977
Political theory and American government
LEGAL COUNSEL: I. K., Inc.: 1990–present
General legal counsel for privately-held business with 150-plus employees
ATTORNEY: Spector Gadon & Rosen, P.C., Philadelphia, PA: 1993–1994
Tax and business planning at 32-attorney firm
ATTORNEY: Shaiman, Phelan & Schwartz, P.C., Philadelphia, PA: 1991–1993
Specializing in business, tax, and estate planning for individuals and corporations
ATTORNEY: Ballard Spahr Andrews & Ingersoll, Philadelphia, PA: 1989–1991
Tax and business planning at 300-plus attorney firm
ATTORNEY: Wolf, Block, Schorr and Solis-Cohen, Philadelphia, PA: 1986–1989
Tax department in 200-plus attorney firm
War, Revenue, and State Building: Financing the Development of the American State (Ithaca: Cornell University Press, 2009) [reviews] [table of contents]
Refinancing America: The Republican Antitax Agenda (Albany: State University of New York Press, 2003) [reviews]
The Failure of U.S. Tax Policy: Revenue and Politics (University Park: Penn State Press, 1996) [reviews]
Constitutional Interpretation from Two Perspectives: Canada and the United States, in Liberal Constitutionalism in Canada and the United States, Stephen L. Newman, editor (State University of New York Press, 2004), 35–62.
Is There Progress In Tax Policy? in 30th Anniversary Issue of Tax Notes (Tax Analysts: December 9, 2002), 69–80.
The Politics of Taxation, in Handbook of Government Budgeting, Roy T. Meyers, editor (Josses-Bass Publishers, 1999), 332–354.
Flatliners: The GOP’s Flat Tax Obsession, in The New Republic Guide to the Issues: The ‘96 Campaign (N.Y.: Basic Books, 1996).
The Peculiar Legacy of Legal Federalism, work in progress.
Unions and Student Athletes, with Daniel V. Johns, work in progress
The First National Income Tax, 1861–1872, 67 The Tax Lawyer __ (forthcoming Winter 2014).
Origins of the Modern Income Tax, 1894–1913, 66 The Tax Lawyer 295–330 (Winter 2013).
Arenas of Federal Tax Policy, 135 Tax Notes 1499–1514 (June 18, 2012).
Revenge of the 80th Congress, 129 Tax Notes 819–826 (November 15, 2010).
Graduate Students, Unions, and Brown University, (with Daniel V. Johns) 20 The Labor Lawyer 243–256 (Fall 2004).
Tax Professionals Behaving Badly, (with J. Soled) 104 Tax Notes 210–215 (October 11, 2004).
Republican Antitax Policy, 90 Tax Notes 289–296 (April 9, 2001).
Tax Policy in the 1990s: On The Road to Nowhere, 85 Tax Notes 1675–1693 (December 27, 1999).
PAYGO and the Politics of the Surplus, 82 Tax Notes 1035–1050 (February 15, 1999).
Tax Treatment of Environmental Transactions, 52 The Tax Lawyer 81–132 (Fall 1998); reprinted in Environmental Corporate Counsel Report, Vol. 5, No. 12, March 1999.
New Law Excludes Gain on Sale of Residence, 26 Taxation for Lawyers 144–148 (November/December 1997); reprinted in 59 Taxation for Accountants 188–192 (October 1997).
Gross Revenue From Gambling: Some Unintended Consequences, 76 Tax Notes 1455–1465 (September 15, 1997).
Amortization of Intangible Assets In A Business Acquisition, 26 Taxation for Lawyers 22–28 (July/Aug 1997); reprinted in 58 Taxation for Accountants 336–342 (June 1997) and Tax Ideas (July 1997).
Revenge of the Muckrakers, 74 Tax Notes 255–265 (April 14, 1997).
The Campaign for Radical Tax Reform: Round Two, 74 Tax Notes 957–960 (February 17, 1997).
The Failure of U.S. Tax Policy, 72 Tax Notes 341–351 (October 21, 1996).
Corrections to Sections 1034 and 121: Victims of the Balanced Budget, 70 Tax Notes 589–595 (January 29, 1996).
New Dynamics of Tax Policy? 12 American Journal of Tax Policy 61–99 (Spring 1995).
Section 108 Excluded COD Income: Are "Windfall" Basis Adjustments Allowed? 75 Tax Adviser 259–263 (May 1995); reprinted in 68 Tax Notes 487 (July 24, 1995).
The Flat Tax: A Dissenting View, 67 Tax Notes 1253–1256 (May 22, 1995).
Consumption Taxes, Flat Taxes, And Other Tax Fantasies, 66 Tax Notes 577–584 (January 23, 1995).
Farewell To Tax Reform: 1993 Tax Act in Historical Perspective, 64 Tax Notes 1081–1091 (August 22, 1994), reprinted in Selected Readings on Tax Policy: 25 Years of Tax Notes (Arlington, VA.: Tax Analysts, 1997).
Tax Complexity, Reform, and the Illusions of Tax Simplification, 2 George Mason Independent Law Review 319–359 (Summer 1994), reprinted in 65 Tax Notes 1717–1720 (December 26, 1994).
Use of Limited Liability Companies for Conducting Business in Pennsylvania, LXIV Pennsylvania Bar Association Quarterly 142–149 (July 1993).
ERISA Plans and IRAs in Bankruptcy Under Pennsylvania Law, LXIV Pennsylvania Bar Association Quarterly 47–53 (January 1993).
Penalties For Tax Fraud Against A Corporation, 72 Tax Adviser 464–470 (July 1992).
Tax Reform: The 1980s in Perspective, 46 Tax Law Review 489–536 (Summer 1991).
IRC Section 460: Long-Term Construction Contract Issues, 68 TAXES 30–38 (January 1990).
Obligations to Correct Errors on Returns, 72 Journal of Taxation 90–93 (February 1990).
Qualifying For Nonrecognition on Transfers Between Spouses, 17 Taxation for Lawyers 292–297 (March/April 1989); reprinted in 42 Taxation for Accountants 332–336 (June 1989).
Constitutional Interpretation as Political Choice, 48 University of Pittsburgh Law Review 989–1024 (Summer 1987).
Unraveling the Constitution, 24 Society 56–59 (January/February 1987).
The Elusive Freud, 71 The Psychoanalytic Review 517–527 (Winter 1984).
Whither Liberalism? XVII Polity 192–200 (Fall 1984).
The Politics of Self-Fulfillment, 1 Black on White 36–46 (Fall 1982).
Unions and Student Athletes: A New Era for College Sports? with Daniel V. Johns in Sunday News Journal (Wilmington, DE), forthcoming March 14, 2014.
Delaware: Tax Haven or Scapegoat? 66 State Tax Notes 53–56 (October 7, 2013).
Wish the Income Tax a Happy 100th Birthday! Sunday News Journal (Wilmington, DE), February 3, 2013, A17.
Tax Reform Cometh! 107 Tax Notes 1435 (June 13, 2005).
Tax Provisions That Expire, The News Journal (Wilmington, DE), Sunday, July 6, 2003, A9.
Blessing Sham Shelters, Legal Affairs, July/August 2002, 20.
Easy Money: Corporate Tax Shelters, The News Journal (Wilmington, DE), Sunday, June 3, 2001, A13.
It’s Alive: The GOP’s Plan to End the Estate Tax, The American Prospect, July 31, 2000, 29.
Forget Marriage Penalty Relief! The News Journal (Wilmington, DE), Sunday, March 5, 2000, E1.
Beware of Pols Bearing Surplus, The News Journal (Wilmington, DE), Sunday, September 5, 1999, H1.
Estate Tax Burdens, The News Journal (Wilmington, DE), Sunday, July 23, 1999, A15.
Time to Repeal the Federal Estate Tax? Trust & Investments, September/October 1998, 52.
Client Protection Forum Compares American and Canadian Systems, The Professional Lawyer, Vol. 9, 1998, 18.
New Tax Treatment for Home Sales, The Legal Intelligencer, October 30, 1997, 6.
FASITs: Entity of Choice for Securitization of Debt, The Legal Intelligencer, February 3, 1997, 11.
What the New Law Means for S Corporations, Business Philadelphia, February 1997, 14.
Sizing Up the Flat Tax, The News Journal (Wilmington, DE), Sunday, February 18, 1996, J1.
Flatliners: The GOP’s Flat Tax Obsession, The New Republic, September 18 & 25, 1995, 18.
Film and the Political, News for Teachers of Political Science (APSA), No. 37, Spring 1983, 8.
Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877–1929, by Ajay Mehrotra, in Journal of the American Tax Association (JATA), forthcoming 2014.
Reply to Robert Higgs in Journal of Policy History, vol. 23, no. 2 (April 2011), 273–277.
A Government Out of Sight: The Mystery of National Authority in Nineteenth-Century America, by Brian Balogh, in The Forum: A Journal of Applied Research in Contemporary Politics (Berkeley Electronic Press), vol. 8, issue 3 (2010), 1–7.
The Permanent Tax Revolt: How the Property Tax Transformed American Politics, by Isaac William Martin, and After the Tax Revolt: California’s Proposition 13 Turns 30, edited by Jack Citrin and Isaac William Martin, in Perspectives on Politics, vol. 8, No. 2 (June 2010).
War and Taxes, by Steven Bank, Kirk Stark, and Joseph Thorndike, in Journal of the American Taxation Association, Vol. 31, No. 2 (fall 2009), 114–116.
Toward Fundamental Tax Reform, edited by Alan J. Auerbach and Kevin A. Hassett, in 107 Tax Notes 1717–1722 (June 27, 2005).
Contemporary U.S. Tax Policy, by C. Eugene Steuerle, in 104 Tax Notes 309–312 (July 19, 2004).
Perfectly Legal: The Covert Plan to Rig Our Tax System, by David Cay Johnson, in 102 Tax Notes 795–800 (February 9, 2004).
The Great American Tax Dodge, by Donald L. Barlett and James B. Steele, in 88 Tax Notes 1669–1671 (September 25, 2000).
The Decline [and Fall?] of the Income Tax, by Michael J. Graetz, in THE ANNALS of The American Academy of Political and Social Science, Vol. 556, March 1998, 228–229.
Are We To Be A Nation? by R. Bernstein, in Journal of the American Bar Association, Vol. 73, Sept. 1, 1987.
Citizenship Without Consent, by P. Schuck and R. Smith, and Without Justice for All, by E. Hull, in American Political Science Review, Vol. 80, No. 3, September 1986.
Dilemmas of Pluralist Democracy, by Robert Dahl, and Participatory Pluralism, by Marvin Olsen, in Teaching Political Science, Vol. 11, No. 2, Winter 1983.
Post-Conservative America, by Kevin P. Phillips, in Society, Vol. 20, July 1983.
Woodrow Wilson: A Psychological Biography, by E. Weinstein, in Presidential Studies Quarterly, Vol. XIII, No. 1, Winter 1983.
The Two Worlds of Liberalism, by Eldon J. Eisenach, in American Political Science Review, Vol. 76, No. 2, June 1982.
Lyndon: An Oral Biography, by M. Miller, in Presidential Studies Quarterly, Vol. XI, No. 4, Fall 1981.
Hobbes and Narcissism, by J. Glass, in Political Theory, Vol. 9, No. 2, May 1981.
Human Nature and Theory: The Political Dimensions of Freudian Psychology (Cornell University, Department of Government, January 1980).
Academic & Professional Activities
Panelist, Roundtable, The Making of the Modern Fiscal State, Annual Meeting of the Law and Society Association, Minneapolis, MN, forthcoming June 1, 2013.
Panelist/Paper, “The First National Income Tax, 1861–1872,” at 106th Annual Conference on Taxation, National Tax Association, Tampa, FL, November 21, 2013.
Discussant, "Corporate Taxation and History" at 106th Annual Conference on Taxation, National Tax Association, Tampa, FL, November 21, 2013.
Panelist/Paper, “The First National Income Tax, 1861–1872,” at 7th Biennial Conference on Policy History, co-sponsored by The Journal of Policy History and Institute for Policy History, Richmond, VA, June 8, 2012.
Panel Chair, “Rethinking Postwar Politics,” at 7th Biennial Conference on Policy History, co-sponsored by The Journal of Policy History and Institute for Policy History, Richmond, VA, June 6, 2012.
Ad Hoc Manuscript Reviewer for: textbook from Praeger Publishers; American Political Science Review, published by American Political Science Association (APSA); Commonwealth: A Journal of Political Science, published by Pennsylvania Political Science Association; Journal of Policy History, published by Cambridge University Press.
Guest Lecture, “War, Revenue, and State Building," Department of Political Science and International Relations, University of Delaware, November 2009.
Panelist, Author Meets Readers: Sheldon Pollack's War, Revenue, and State Building, Annual Meeting of the American Political Science Association, Toronto, Canada, September 6, 2009.
Prize selection committee, Mary Parker Follett Award of the Politics & History Section of the American Political Science Association, best article in politics and history published in 2008-09.
Panelist, "Historical Perspectives on Tax Law & Policy," conference co-sponsored by UCLA School of Law and UCLA Center for Economic History, UCLA, Los Angeles, California, July 16–17, 2007.
Planning Committee, Delaware Tax Institute, Wilmington, DE, 2006–2009.
Audit Committee, American Association of University Professors (AAUP), Washington, D.C., 2004–2007.
Business Law Test Development Committee of the College-Level Examination Program (CLEP), The College Board and Educational Testing Service (ETS), Princeton, N.J., January 2001–2008.
Panelist, “Current Events,” Annual Meeting of Delaware Tax Institute, University of Delaware, Newark, DE, November 30, 2005.
Inaugural Guest Lecture, “Tax Shelters and the Decline of Professional Ethics,” Tax Law Society, Temple University Law School, Philadelphia, PA, November 6, 2003.
Panelist, “Negotiating Contingency” and “Why Collective Bargaining?” AAUP Summer Institute, University of New Mexico, Albuquerque, N.M., July 24–27, 2003.
Guest Lecture, “What Tax Lawyers Do,” Legal Studies Lecture Series, University of Delaware, March 21, 2003.
Presentation, “Republican Antitax Policy,” to the faculty of the Legal Studies Program, University of Delaware, March 20, 2003.
Organizer and Moderator, “Symposium on Law, Unions, and the Modern University,” co-sponsored by AAUP and Legal Studies Program, University of Delaware, March 5, 2003.
Guest Lecture, “Tax Policy in the 21st Century,” Temple University School of Law, Philadelphia, PA; February 25, 2003.
Ad Hoc Manuscript Reviewer for Eastern Economic Journal, published by Eastern Economic Association, 2001.
Ad Hoc Manuscript Reviewer for business law textbook for McGraw-Hill/Irwin, Inc., 2003.
Ad Hoc Manuscript Reviewer for business law textbook for Prentice Hall, Inc., 1996.
Speaker, "The Future of American Taxation," conference cosponsored by American Enterprise Institute and Tax Analysts, Washington, D.C.: December 10, 2002.
Fellow, Salzburg Seminar, “Globalization and the Development of Transnational Legal Services," Salzburg, Austria, August 17–22, 2002.
Participant, Liberty Fund Colloquium on “Jurismania: The Madness of American Law,” April 12–13, 2002, Indianapolis, Indiana.
Speaker, “The Problem of Tax Shelters,” Wilmington Tax Group, September 10, 2002, Wilmington, DE
Speaker, “The Role of the Tax Lawyer,” Legal Studies Lecture Series, University of Delaware, March 15, 2002
Speaker, “You and Your Taxes,” Legal Studies Lecture Series, University of Delaware, April 6, 2001.
Speaker, “IRS National Conference on Environmental Issues,” Seattle, Washington, May 24, 2000; lecture 200 IRS agents, engineers, etc. on tax treatment of environmental remediation expenses.
Speaker, “You and Your Taxes,” Legal Studies Lecture Series, University of Delaware, April 14, 2000.
Panelist/Paper, “Tax Treatment of Environmental Transactions,” Mid-Atlantic American Accounting Association Meeting, March 24, 2000; Wilmington, Delaware.
Speaker, “You and Your Taxes,” Legal Studies Lecture Series, University of Delaware, April 9, 1999.
Panelist/Paper, "The Politics of Taxation: Who Pays What, When, How," presented to Annual Meeting of the American Political Science Association, Boston, Massachusetts, September 6, 1998.
Panelist, “What Should We Do With the Government Budget Surplus?” sponsored by the Student Economics Association, College of Business & Economics, University of Delaware, April 22, 1998.
Participant, Liberty Fund Colloquium on “Liberty, Responsibility, and the American Professions,” March 19–22, 1998, Santa Monica, California.
Editorial Advisory Board, Trust & Investments, published by the American Bankers Association, 1997–1999.
Committee Reporter, 14th Annual National Forum on Client Protection, sponsored by American Bar Association Standing Committee on Client Protection; May 29–30, 1998, Montreal, Canada.
Speaker, “Integration of Environmental and Tax Law,” September 25, 1997; Neumann College, Aston, PA; speaker & cosponsor of continuing professional education program for lawyers and accountants.
Speaker, “Tax Policy and the 1997 Tax Bill,” CPA Club of New Castle County, Cosponsored by University of Delaware Division of Continuing Education, July 30, 1997; Wilmington, DE. Lecture on 1997 tax legislation.
Speaker, “U.S. Tax Policy,” sponsored by the Legal Studies Program and Department of Political Science, University of Delaware, March 20, 1997. Lecture on book and recent developments in U.S. tax policy.
Speaker, “The Failure of U.S. Tax Policy,” 12th Annual University of Delaware Land & Sea Lecture Series, sponsored by Office of University Relations, Virden Conference Center, Lewes, DE; February 14, 1996.
Panelist, “Current Events: The Small Business Job Protection Act of 1996,” 29th Annual Meeting of Delaware Tax Institute, University of Delaware, Newark, DE, November 21, 1996.
Panelist/Paper, "U.S. Income Tax Policy: Models of Development," presented to the Annual Meeting of the Northeastern Political Science Association, Newark, New Jersey, November 9, 1995.
Speaker, “The Future of the U.S. Tax System,” Annual Meeting of Tax Committee, Associated Accounting Firms International, Portland, Maine, July 28, 1995.
Witness, U.S. Senate Finance Committee, Washington, D.C., May 18, 1995. Testimony on various reform proposals for a “flat” and/or consumption tax.
Lecture, “ERISA Plans and IRAs in Bankruptcy Proceedings: Can They Be Reached by Creditors of the Debtor?” presented to the Bankruptcy Section, Philadelphia Bar Association, July 24, 1992.
Panelist/Paper, “Constitutional Interpretation as Political Choice,” presented to Conference Group on Jurisprudence & Public Law, Annual Meeting of the American Political Science Association, August 1986.
Panelist/Paper, “A Political Theory of Judicial Review,” presented to the Annual Meeting of the Northeastern Political Science Association, Philadelphia, PA, November 1985.
Panelist/Paper, Panelist/Paper, “Hobbes, Freud, and the Art of Repression,” presented to the Annual Meeting of the Pennsylvania Political Sciences Association, March 1982.
University & Community Service
Past President, Faculty Senate, University of Delaware, 2013–present.
Member, Tax Planning Committee, Delaware Chamber of Commerce, Wilmington, DE.
Member, Faculty Senate/AAUP/Administration Joint Committee on CNTT, University of Delaware, 2013-present.
President, Faculty Senate, University of Delaware, 2012–2013.
Speaker, Winter 2013 Commencement, University of Delaware, representing UD faculty, January 6, 2013.
Speaker, Spring 2012 Commencement, University of Delaware, representing UD faculty, June 26, 2012.
Search Committee, Provost, University of Delaware, 2012–2013.
President-Elect, Faculty Senate, University of Delaware, 2011–2012.
Chair, Faculty Senate Coordinating Committee on Education, University of Delaware, 2011–2012.
Faculty Senate Academic Priorities Review Committee, University of Delaware, 2011–present.
Faculty Senate Committee on Rules, University of Delaware, 2002–2012.
Faculty Pre-Law Advisor, University of Delaware, 1996–present.
Executive Committee, Legal Studies Program, University of Delaware, 1996–present.
Faculty Representative, University of Delaware Board of Trustees, Finance Committee, 2003–present.
Faculty Senate Committee on Welfare and Privileges, University of Delaware, 2009–2012.
Faculty Adviser, Pre-Law Student Association, University of Delaware, 2005–2011.
Faculty Adviser, Phi Alpha Delta Pre-Law Fraternity, University of Delaware, 2005–2010.
AAUP Faculty Grievance Committee, University of Delaware, 2000–2009.
Treasurer & Executive Council, University of Delaware Chapter of AAUP, 2003–2009.
Director, Legal Studies Program, University of Delaware, 2004–2009.
Collective Bargaining Negotiating Teams, University of Delaware Chapter of AAUP, 2005 and 2008.
Joint University-AAUP Committee on Faculty Compensation, University of Delaware, fall 2008.
Provost's Law Institute Planning Committee, University of Delaware, 2007–2009.
Search Committee, Dean of the Lerner College of Business & Economics, University of Delaware, Fall 2005.
Faculty Senate, member, University of Delaware, September 2001–2005.
Faculty Senate Committee on General Education, University of Delaware, 2002–2004.
Conflicts of Interest Committee, Lerner College of Business, University of Delaware, 2003–2004.
Committee on Organization, Lerner College of Business & Economics, University of Delaware, 2001–2003.
Curriculum Committee, Lerner College of Business & Economics, University of Delaware, 1998–2002.
Treasurer, White Manor Country Club, Malvern, PA, 1998–2001.
Board of Directors, White Manor Country Club, Malvern, PA, 1995–2001.
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