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Our History: Former Faculty: Graetz, Michael J. (1972-1979)

Tenured faculty at the University of Virginia School of Law through its history.

Michael J. Graetz, 1972-1979

Graetz

Professor Graetz received his B.A. from Emory University in 1966 and his LL.B from the University of Virginia in 1969. At UVA, he was a member of the Order of the Coif; Research and Projects Editor of the Law Review; and the recipient of University of Virginia Law School Alumni Association Award. He then became Attorney-Advisor to the Assistant Secretary of the Treasury for Tax Policy in the Office of Tax Legislative Counsel of the U.S. Treasury Department from 1969-1972. In 1972 he was the recipient of the Treasury Department Exceptional Service Award for his role in formulating tax policy. Graetz taught at Georgetown, Virginia, the University of Southern California, and the California Institute of Technology prior to joining the faculty at Yale Law School in 1983, where he is currently the Justus S. Hotchkiss Professor Emeritus of Law and Professorial Lecturer in Law at Yale Law School. At UVA his courses included basic and advanced tax law, as well as Federal Tax Policy and Financing the Urban Crisis. He was Deputy Assistant Secretary for Tax Policy in the U.S. Department of the Treasury from 1990-1991 and Assistant to the Secretary and Special Counsel for the U.S. Department of the Treasury in 1992. He received the Treasury Medal in 1992. His specialties include taxation, tax policy, health law and policy, and income security law and policy.

Publications

Books

Federal Income Taxation: Principles and Policies (with Erwin N. Griswold) (Foundation Press, 1976).

Articles

Reflections on the Tax Legislative Process: Prelude to Reform, 58 Va. L. Rev. 1389-1450 (1972).

Taxation of Unrealized Gains at Death – An Evaluation of the Current Proposals, 59 Va. L. Rev. 830-859 (1973); reprinted in 2 Federal Estate and Gift Taxes 1243-1273 (Committee on Ways and Means, U.S. House of Representatives, Hearing, Mar. 23, 1976).

Assessing the Distributional Effects of Income Tax Revision: Some Lessons from Incidence Analysis, 4 J. Legal Stud. 351-368 (1975).

Evolution of the Tax Shelter Provisions of the Tax Reform Act of 1976: Fewer than Fifty Ways to Limit Your Losses, 29 S. Cal. Tax Inst. 1-55 (1977).

Legal Transitions: The Case of Retroactivity in Income Tax Revision, 126 U. Pa. L. Rev. 47-87 (1977).

Other

Tax Reform and the Crisis of Financing Higher Education (with Louis F. Oberdorfer, Reuben Clark and F. David Lake, Jr.) (Association of American Universities, 1973).

Statement, in 8 General Tax Reform 3363-3390 (Committee on Ways and Means, U.S. House of Representatives, Hearing, Mar. 27, 1973).

Statement, in 2 Federal Estate and Gift Taxes 1233-1242 (Committee on Ways and Means, U.S. House of Representatives, Hearing, Mar. 23, 1976); reprinted in Estate and Gift Tax Hearings 77-91 (Committee on Ways and Means, U.S. House of Representatives, Committee Print, 1976).

Federal Income Taxation: Principles and Policies: Supplement on the Tax Reform Act of 1976 (with Erwin N. Griswold) (Foundation Press, 1977).

Statement, in Estate and Gift Tax Carryover Basis and Generation-skipping Trust Provisions and Deductibility of Foreign Convention Expenses 157-160 (Committee on Ways and Means, U.S. House of Representatives, Hearing, Oct. 6, 1977).

Statement, in 9 President’s 1978 Tax Reduction and Reform Proposals 6144-6166 (Committee on Ways and Means, U.S. House of Representatives, Hearing, Apr. 6, 1978).

Statement, in Capital Gains Tax Bills 137-141 (Committee on Finance, U.S. Senate, Hearing, June 28, 1978).