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Allen Madison

Allen Madison
Assistant Professor
Law, Law School
ULS School of Law 213
Phone: 605-677-6341
Bio:
Professor Allen D. Madison joined the University of South Dakota law faculty in 2012. Prior to joining USD, Professor Madison held teaching positions at Georgetown University, at University of Wyoming, at University of Idaho, and in the Anglo-American Law Program at the University of Navarra in Pamplona, Spain. Before academia, Professor Madison practiced law with a focus on taxation for ten years. After clerking at the U.S. Tax Court, he represented large manufacturing clients for the tax group of Fenwick & West and later served in the IRS Office of Chief Counsel National Office. He also worked in-house at Dow Chemical as an attorney on tax matters.
Teaching Interests:
Federal taxation and business law.
Research Interests:
Taxation, statutory interpretation, logic, and the intersection of all three.
Education:
  • BA, Psychology, Michigan State University College of Social Science,
  • BA, Marketing, Michigan State University Collge of Business,
  • JD, Law, Hofstra University School of Law,
  • LLM, Taxation and Securities Regulation, Georgetown University Law Center,
  • MBA, Business, Michigan State University Broad Graduate School of Management,
Publications:
  • Madison, A., (2014), The Futility of Tax Protester Arguments, 36 T. Jefferson L. Rev., p. 253.
  • Madison, A., Rationalizing Tax Law by Breaking the Addiction to Economic Substance, 47 Idaho L. Rev. 441.
  • Madison, A., (2003), The Tension Between Textualism and Substance-Over-Form Doctrine in Tax Law, 43 Santa Clara L. Rev. 699.
  • Madison, A., (2001), An Analysis of the IRS's Voluntary Disclosure Policy, 54 Tax Law. 729.
  • Madison, A., (1999), Derivatives Regulation in the Context of the Shingle Theory, Columbia Bus. L. Rev. , p. 271.
  • Madison, A., (1998), The Uncopyrightability of Jokes, 35 San Diego L. Rev., vol. 35, p. 111.
  • Madison, A., (1997), The Context of Employment Discrimination in Japan, 74 Detroit Mercy L. Rev., p. 1877.
Awards and Honors:
  • Fellow, American College of Tax Counsel, 2014