Fred B. Brown
Associate Professor of Law
Director, Graduate Tax Program
fbrown@ubalt.edu
410.837.4537, Law Center 306
Administrative Assistant: Peggie Albiker
410.837.4470, Law Center 300
Education
LL.M. (Taxation), New York University, 1986
J.D., summa cum laude, Georgetown University, 1985
B.S. in E.E., with high honors, Rutgers University, 1982
Areas of Expertise
Business Organizations
Corporate Taxation
Foreign Taxation
Fundamentals of Federal Income Taxation
Brown teaches in the area of federal income taxation and directs the University's Graduate Tax Program. He has published articles on matters concerning international taxation as well as articles addressing fundamental income tax features such as realization and nonrecognition. In 2000-2001, Brown served as an academic adviser to the staff of the Joint Committee on Taxation in connection with the Joint Committee staff study of the overall state of the federal tax system. In 2007, he was awarded the Saul Ewing Award for Excellence in Teaching in the Area of Transactional Law. In 2011, Brown was awarded the Tax Excellence Award by the Taxation Section of the Maryland State Bar Association.
Before joining the faculty in 1990, Brown practiced tax law with the firm of Shaw, Pittman, Potts and Trowbridge in Washington, D.C. Prior to that, he taught as an acting assistant professor at the New York University School of Law's Graduate Tax Program.
Selected Publications
Articles and Essays
An Equity-Based, Multilateral Approach for Sourcing Income Among Nations, 11 Fla. Tax Rev. 565-641 (2011)
Determining the Character of Section 357(c) Gain, 62 Tax Law. 117-173 (2008)
Reforming the Branch Profits Tax to Advance Neutrality, 25 Va. Tax Rev. 1219-1294 (2006)
Wither FIRPTA, 57 Tax. Law. 295-342 (2004)
Articles on Social Science Research Network