Professor Noël B. Cunningham (LL.M. '75) has been a member of the New York University School of Law faculty since 1975 and served as director of the Graduate Tax Program from 1988-95 and again from 2003-08.
During his first tenure as director, Cunningham oversaw the creation of the joint degree program leading to a J.D. and LL.M. (in Taxation), the International Tax Program and, the appointment of Professor Daniel Shaviro to the tax faculty.
During his second tenure he oversaw the creation of an online program leading to an E-LLM (in Taxation) and the appointments of Lily Batchelder and Mitchell Kane to the tax faculty.
Professor Cunningham's scholarship has been concentrated in the areas of tax policy and the taxation of partnerships. Cunningham has written several articles in tax policy with Professor Deborah Schenk, another member of the NYU Law School faculty, on a variety of controversial topics including imputed income, the concept of ownership in taxation and the merits of the case for a capital gains preference. He has also written on the taxation of capital income, statutory interpretation, carried interests and shared appreciation mortgages.
Cunningham's other area of scholarly interest is partnership taxation, an area that has the reputation of being one of the most demanding in the tax law. Most students struggle with partnership taxation when they are first exposed to it. For this reason, several years ago Cunningham and his wife, Professor Laura Cunningham (LL.M. '88) of the Cardozo School of Law, wrote a book on the subject designed to introduce the uninitiated to this intriguing area of the law. Their book, entitled The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships, is now in its fourth edition.
In addition to his teaching at the Law School, Cunningham has taught at the Harvard Law School, the Hasting College of Law and the University of Virginia. He also served on the staff of the U.S. Treasury's Office of Tax Legislative Counsel from 1980-82.