Bio
Professor Daniel Lathrope’s teaching and research focus is taxation. He received his J.D. degree from Northwestern ¾«¶«Ó°Òµ School of Law, and his LL.M. in Taxation from New York ¾«¶«Ó°Òµ School of Law. Professor Lathrope became a member of the UC Law SF faculty in 1980 and later served as Associate Dean, Academic Dean, and Acting Dean.
Professor Lathrope is the co–author of several casebooks on individual, corporate, and partnership taxation, including Fundamentals of Federal Income Taxation, Fundamentals of Corporate Taxation, and Fundamentals of Partnership Taxation. He is the author of The Alternative Minimum Tax—Compliance and Planning with Analysis, a treatise on the alternative minimum tax, and a book on comparative income taxation titled Global Issues in Income Taxation. He has taught in the graduate tax programs at New York ¾«¶«Ó°Òµ and the ¾«¶«Ó°Òµ of Florida. He teaches at the ¾«¶«Ó°Òµ of San Francisco School of Law and has also taught at UC Berkeley, Pacific McGeorge, and Leiden ¾«¶«Ó°Òµ in the Netherlands.
In his spare time, Professor Lathrope enjoys golf, sitting by a lake, reading, fantasy football, and watching water polo.
Scholarship
Books
Ìý(West, annually 1999 – 2020).
Black Letter Outline on Corporate TaxationÌý(West Academic 9th Ed. 2019) (with Stephen Schwarz).
Black Letter Outline on Partnership TaxationÌý(West Academic 9th ed. 2019) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Business Enterprise TaxationÌý(Foundation Press 7th ed. 2019) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Corporate TaxationÌý(Foundation Press 10th ed. 2019) (with Stephen Schwarz).
Fundamentals of Partnership TaxationÌý(Foundation Press 11th ed. 2019) (with Stephen Schwarz & Brant Hellwig).
Ìý(West, annually 2006 – 2019).
Ìý(Foundation Press 19th ed. 2018) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens ).
Black Letter Outline on Partnership TaxationÌý(West Academic 8th ed. 2017) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Business Enterprise TaxationÌý(Foundation Press 6th ed. 2017) (with Stephen Schwarz & Brant J. Hellwig).
Fundamentals of Partnership TaxationÌý(Foundation Press 10th ed. 2017) (with Stephen Schwarz & Brant Hellwig).
Black Letter Outline on Corporate TaxationÌý(West Academic 8th Ed. 2016) (with Stephen Schwarz).
Ìý(Foundation Press 8th and 9th eds. 2012 – 2016) (with Stephen Schwarz).
Ìý(Foundation Press 18th ed. 2016) (with James J. Freeland, Stephen A. Lind, & Richard B. Stephens ).
Ìý(Thomson/West 1st – 7th eds. 1997 – 2012) (with Stephen Schwarz).
Ìý(West 8th ed. 2012) (with John K. McNulty).
Ìý(Foundation Press 5th ed. 2012) (with Stephen Schwarz).
Fundamentals of Partnership TaxationÌý(Foundation Press, 9th ed. 2012) (with Stephen Schwarz).
Ìý(Black Letter Series, West Publishing 1st – 6th eds. 1991 – 2008).
Fundamentals of Corporate TaxationÌý(Foundation Press 1st – 7th eds. 1985 – 2008) (with Stephen A. Lind, Stephen Schwarz, & Joshua D. Rosenberg).
Ìý(Foundation Press 1st – 8th eds. 1985 – 2008) (with Stephen A. Lind, Stephen Schwarz & Joshua D. Rosenberg)).
Global issues in Income TaxationÌý(Thomson/West 2008).
Federal Income Taxation in a NutshellÌý(West Group 7th ed. 2004) (with John K. McNulty).
Ìý(Warren, Gorham, & Lamont 1994 & Supps. 1995–2020).
Journal Articles
Reduce the Impact of the Alternative Minimum Tax, 64ÌýPrac. Tax StrategiesÌý196 (2000)Ìýreprinted inÌýTax Ideas ¶116 (May 17, 2000).
Recent Tax Developments in the Taxation of Corporations and Shareholders, 47ÌýTulane Inst. Fed. Tax’nÌý2 (1997-98).Ìý
Federal Tax Policy, Tax Subsidies, and the Financing of Professional Sports Facilities, 38ÌýS. Tex. L. Rev.Ìý1147 (1997).Ìý
An Introduction to Subchapter S of the United States Internal Revenue Code, 19ÌýFiskaalÌý90 (1992).
The United States Corporate Alternative Minimum Tax, 6ÌýForfaitairÌý107 (1992).
State Defined Marital Status: Its Future as an Operative Tax Factor, 17ÌýU.C. Davis L. Rev.Ìý257 (1983).Ìý
Book Reviews
Book Review, 65ÌýS. Econ. J.Ìý359 (1998) (reviewingÌýAndrew B. Lyon, Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax (1997)).
Book Review, 13ÌýHastings Int’l & Comp. L. Rev.Ìý367 (1990) (reviewingÌýA.J. Easson & Li Jinyan, Taxation of Foreign Investment in the People’s Republic of China (1989)).
