A member of the UCLA School of Law Class of 2017 has won a prestigious national student writing competition in tax law.
Shelby Miner '17 took top honors in Tax Analysts' 2017 Student Writing Competition for her paper "The Use Tax Problem: Practicality or Propriety?" There, she proposes "a new method of determining whether a state has the authority to tax a company that has no physical presence within that state yet takes advantage of the state’s market to sell its goods."
In recognition of the award, Miner's paper was published in State Tax Notes.
The Tax Analysts competition is open to law, business and public policy students and accepts papers on unsettled questions in international, federal or state tax law and policy. Winning entries are selected based on "originality, readability, organization, reasoning, and overall quality of content," according to the competition guidelines.
Miner’s paper was supervised by Eric M. Zolt, UCLA Law's Michael H. Schill Distinguished Professor of Law. She also credits guidance from Kirk J. Stark, the Barrall Family Professor of Tax Law and Policy at UCLA Law.
"I’m really excited about this article being published," Miner says. "Tax law policy has intrigued me since my first tax class, and with Professor Zolt's supervision and discussions with Professor Stark about the issue, I was confident that my paper addressed an interesting area of law and encouraged to submit it to the competition."
Miner took tax law classes at UCLA Law and graduated with a certification in business law. She was also UCLA Law's moot court president and received the Order of Barristers at graduation in May.
Miner is a former competitive gymnast who majored in underwater archaeology as an undergraduate at the University of Minnesota and did field work excavating Roman shipwrecks in the Mediterranean Sea. She starts work at the employment law firm Bononi Law Group in Pasadena in October.