CARTER G. BISHOP
Visiting Professor of Law
George
Washington University Law School
Professor of Law, Suffolk University Law School (1995-present); Legal Consultant, Lindquist & Vennum, Minneapolis, MN, 1993-present; Visiting Professor of Law, American University Washington College of Law (2003-2004); Northeastern University School of Law (Spring 1999 & 2003), Washington & Lee School of Law (Fall 2000), and University of San Diego School of Law ( Summer 1990); Professor of Law & Director, Graduate Tax Program, William Mitchell College of Law, St. Paul, MN (1984-1995); Partner, Doherty, Rumble & Butler, St. Paul, MN (1979-1984); Law Clerk, Honorable Darrell D. Wiles, United States Tax Court, Washington, DC (1977-1979); Honors Law Clerk, Office of Chief Counsel, Treasury Department (Summer 1974); and Internal Revenue Service, Indianapolis, IN (1971-1973).
Degrees:
BS, Ball State University;
MBA, JD, Drake University;
LLM, New York University
Subjects:
Contracts; Federal & State Taxation; International Business Transactions; Business Organizations & Corporations
Professional Activities:
Chair Elect, Association of American Law Schools (“AALS”), Section on Agency, Partnership, LLC’s & Unincorporated Associations (2004-present); Member, Consultative Group on Restatement (Third) Agency, American Law Institute (“ALI”) (2001-present); Co-Reporter, National Conference of Commissioners on Uniform State Laws (“NCCUSL”), Revised Uniform Limited Liability Company Act (2002-present); Member, American Bar Association (“ABA”), Sections on Business Law & Taxation (1975-present); Member, Board of Editors, Computer Assisted Legal Education (“CALI”) (2001-present); Member, Tax Council, Massachusetts Bar Association (1999-2000); Member, Board of Editors, Journal of Limited Liability Companies (1994-1999); Reporter, NCCUSL, Limited Liability Partnership Amendments, Revised Uniform Partnership Act (1995-1996); Reporter, NCCUSL, Uniform Limited Liability Company Act (1994-1995); and Chair & Co-Reporter, Minnesota State Bar Association Drafting Committee, Limited Liability Company Act & Limited Liability Partnership Act (1992-1993).
Selected Publications:
Books:
LIMITED LIABILITY COMPANIES: TAX AND BUSINESS LAW (1994 & Supp. 1997-2003)
Articles:
Federal Taxation of Partnership Income To Charging Order Assignees: A Procrustean Nightmare, ___ J. TAXATION __ ( forthcoming 2004 ) (with Daniel S. Kleinberger and Steven G. Frost)
Diversity Jurisdiction for LLCs: Basically, Forget About It, __ BUS. LAW. TODAY __ ( 2004 ) (with Daniel S. Kleinberger)
Charging Orders and the New Uniform Limited Partnership Act: Dispelling Rumors of Disaster, 18 PROB. & PROP. 30 ( 2004 ) (with Daniel S. Kleinberger and T. Geu)
The New Limited Partner Liability Shield: Has the Vanquished Control Rule Unwittingly Resurrected Lingering Limited Partner Estoppel Liability as Well as Full General Partner Liability?, 37 SUFFOLK U. L. REV. 667 (2004)
Trusts, Taxes & Business: Dealing with the Check-the-Box Regulations, 13 BUS. L. TODAY 23 (2003)
The Limited Liability Partnership Amendments to the Uniform Partnership Act (1994), 53 BUS. LAW. 101 ( 1997 ) [WESTLAW]
The Uniform Limited Liability Company Act: Summary Analysis, 51 BUS. LAW 51 (1995)
Treatment of Members Upon Their Death and Withdrawal From A Limited Liability Company: The Case For A Uniform Paradigm, 25 STETSON L. REV 255 (1995)
Unincorporated Limited Liability Business Organizations: Limited Liability Companies and Partnerships, 29 SUFFOLK UNIV. L. REV. 985 (1995)
Limited Liability Partnerships, 51 BENCH & BAR 23 ( 1994 ) (with D. Kleinberger)
LLC Tax Classification and Business Continuity More Certain Under Rev. Proc. 94-46 Majority in Interest Definition, 2 J. LTD. LIAB. COMPANIES 31 (1994)
LLC Tax Classification and Business Continuity More Certain Under Rev. Proc. 94-46 Majority in Interest Definition, 2 J. LTD. LIAB. COMPANIES 31 (1994)
Structuring the Minnesota LLC, 50 BENCH & BAR 22 ( 1993 ) (with D. Kleinberger)
The New Minnesota Limited Liability Company Act: Beyond Subchapter S, 49 BENCH & BAR 18 (1992)
Taxation of a Partnership Profits Interest: The Intersection of Income Tax Theory and Partnership Principles, 18 WM. MITCHELL L. REV. 639 (1992) (Special Eighth Circuit Review Issue)
Nonqualified Deferred Compensation Plans: A Review and Critique, 17 WM. MITCHELL L. REV. 1 ( 1991 ) (with M. Durkin)
A Tale of Two Liabilities, 16 WM. MITCHELL L. REV. 1 ( 1990 ) (Article based on my November 2, 1989 Pro Bono Petition for Writ for Certiorari to the United States Supreme Court on behalf of William F. and Gretchen K. Owen)
Loss Limitation and Individual Minimum Tax After the Tax Reform Act of 1986: Evolution or Revolution?, 14 WM. MITCHELL L. REV. 1 (1988)
Program-Related Investments of Private Foundations, TAX MANAGEMENT MEMORANDUM 81-16 ( 1981 ) (with E. Higgins)
The Tax Benefit Rule After Unvert: Does It Compromise The Statute of Limitations?, 51 J. TAXATION 272 (1979)
Section 6851 Termination of A Taxable Year: The Search For A Taxpayer Remedy, 24 DRAKE L. REV. 683 ( 1975 ) (Student Note)