The inaugural holder of the William J. Kenealy, S.J. Chair, Professor Repetti is co-author of the texts, Partnership Income Taxation, Introduction to United States International Taxation, Federal Wealth Transfer Taxation, Problems in Federal Wealth Transfer Taxation, and Tax Aspects of Organizing and Operating a Business. He is also a contributing author to the treatises, Comparative Income Taxation: A Structural Analysis and to The International Guide To Partnerships. 

Professor Repetti's numerous influential articles on taxation include "Democracy and Opportunity: A New Paradigm in Tax Equity" in the Vanderbilt Law Review, "Textualism and Tax Shelters" in the Virginia Tax Review and "Democracy, Taxes and Wealth" in the NYU Law Review. He has acted as a consultant to the Internal Revenue Service and Justice Department, and has appeared as a commentator in publications such as the Christian Science Monitor, Forbes Magazine, the Wall Street Journal and Massachusetts Lawyers Weekly. Professor Repetti recently cofounded the Boston College Law School Tax Policy Workshop and organized and moderated a symposium at Boston College Law School entitled, "The State of the Federal Income Tax: Rates, Progressivity, and Budget Processes," articles from which were published in the Boston College Law Review. Professor Repetti has also served the University in a number of capacities, including chairing the Law School Appointments Committee for several years, and serving on the University Provost Search Committee and the Law School Dean Search Committee. 

In 1999, Law School students from all three classes voted Professor Repetti to be the first recipient of an award for excellence in teaching.  Courses currently taught by Professor Repetti are individual income tax, corporate tax, estate and gift tax, partnership tax and international tax.  He has also previously taught corporations, business planning, charitable organizations and accounting for lawyers. 

Professor Repetti is a member of the Executive Committee of the Tax Section of the American Association of Law Schools and is an a Academic Fellow of the American College of Trusts and Estates Counsel.  He practiced at Ropes & Gray until joining the Law School faculty and subsequently served as of counsel to Hill & Barlow.  He holds a peer review “AV ” rating from Martindale-Hubbell, which is the highest rating available to lawyers.

EDUCATION

B.A., Harvard University; M.B.A., J.D., Boston College.

Activities: Co-founder and co-chair, Boston College Law School Tax Policy Workshop; Chair of Faculty Appointments 2007-present.

Presentations: "The Estate Tax Non-Gap: Why Repeal a  'Voluntary’ Tax?",  Stanford Law School, November 2008.  "The Uneasy Case for Efficiency in Tax Policy", University of Indiana School of Law (Bloomington) April, 2009.  Commentary on "Replacing the Estate Tax with an Accessions Tax," Critical Tax Conference in 2008. "Democracy and Opportunity: A New Paradigm in Tax Equity" at University of Florida Law School Colloquia Series in November and Loyola University Tax Policy Colloquia in October, 2007. "The Uneasy Case for a Comprehensive Income Tax," Jean Monnet Conference, University of Vienna, Austria, in July 2006. Commentary on "Territorial vs. Worldwide International Tax Systems: Which Is Better?" 2006 International Tax Law Symposium, Levin College of Law, University of Florida, Gainesville, FL, in Oct. "The Impact of Changes in Methods of Statutory Interpretation on the Administration of the Federal Income Tax," at New England Law School in Boston in October 2004. "Alternatives before Congress for Changing US International Taxation," to the Federal Tax Institute of New England in Boston in December 2003. "The Impact of Evolving Methods of Statutory Interpretation and Regulation Review on the Partnership Anti-abuse Regulations," at the Boston Tax Forum in April 2003.

Works in Progress: "The Uneasy Case for Efficiency in Tax Policy."

Other: Quoted in USA Today and other Associated Press affiliates, regarding the charitable law issues surrounding the sale of the Red Sox, in January. Quoted in the San Francisco Chronicle, regarding the impact of a recent tax court decision on the use of family-limited partnerships as an estate-planning device. Quoted on the front page of the Wall Street Journal, regarding Congress and the estate tax, in March, 2000. He debated in May with Dan Mitchell of the Heritage Foundation at a taxation meeting of the American Bar Association on the virtues of a progressive income tax in May 1998. He has also been quoted in Lawyers Weekly USA and Forbes Magazine about the estate planning implications of a recent federal court decision on estate planning for family businesses.

COURSES

Fall 2010: Estate and Gift Tax
Spring 2011: Tax I

PUBLICATIONS

• "United States - Partnerships." (Information available up to June 1, 2009) In Partnerships: IBFD Tax Research Platform. Amsterdam: International Bureau of Fiscal Documentation, 2010. (Online only, by subscription: http://ip-online2.ibfd.org/kbase/) (accessed April 7, 2010)
• "United States - Partnerships." (Information available up to June 1, 2008) In Partnerships: IBFD Tax Research Platform.  Amsterdam: International Bureau of Fiscal Documentation, 2009.
• "The United States." In Comparative Income Taxation: A Structural Analysis, 3rd ed., by Hugh J. Ault and Brian J. Arnold, 173-193. Austin: Wolters Kluwer Law & Business, 2010.
• With Paul L. Caron. "The Estate Tax Non-Gap: Why Repeal a 'Voluntary' Tax?" Stanford Law & Policy Review 20 (2009): 153-169.
• With Paul R. McDaniel and Paul L. Caron. Federal Wealth Transfer Taxation: Cases and Materials. 6th ed. New York: Foundation Press, 2009.  (Accompanied by Study Problems. New York: Thomson Reuters/Foundation Press, 2010. Also accompanied by Teacher's Manual. New York: Thomson Reuters/Foundation Press, 2010.)
• "Democracy and Opportunity: A New Paradigm in Tax Equity." Vanderbilt Law Review 61: no.4 (May 2008): 1129-1186.
• "United States." (April 2007 update.)  In Partnerships. Editors: Kees van Raad, Rijkele Betten.  Amsterdam: International Bureau of Fiscal Documentation, 2008.
• "The Uneasy Case for a Comprehensive Tax Base." In Tax Compliance Costs for Companies in an Enlarged European Community, edited by Michael Lang [et al.], 499-514. Wien: Linde Verlag, 2008.
• "Will U.S. Investment Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform." Florida Tax Review 8 (2007): 303-326.
• Supplement 9 (Oct. 2005 update): “United States.” In The International Guide to Partnerships. Editors: Kees van Raad, Paul Bater. Amsterdam: International Bureau of Fiscal Documentation, c1996-2005.
• With Paul R. McDaniel and Hugh J. Ault. Introduction to United States International Taxation. New York: Aspen Publishers, 2005.
• With Alan Gunn. Partnership Income Taxation. 4th ed. New York: Foundation Press, 2005.
• "Introduction to the State of Federal Income Taxation: Rates, Progressivity and Budget Processes." [Symposium Issue] Boston College Law Review 45 (2004): 989-992.
• With Noël B. Cunningham. "Textualism and Tax Shelters." Virginia Tax Review 24: no.1 (Summer 2004): 1-63.
• Contributing author. Comparative Income Taxation: A Structural Analysis. 2nd ed. Principal authors: Hugh J. Ault, Brian J. Arnold. The Hague: Kluwer Law International, 2004.
• With Paul R. McDaniel and Paul L. Caron. Federal Wealth Transfer Taxation: Cases and Materials. 5th ed. New York: Foundation Press, 2003.

  (Accompanied by 2005 Special Supplement: Family Limited Partnerships, by McDaniel, Repetti and Caron. New York: Foundation Press, 2005, Federal Wealth Transfer Taxation, 5th ed. Study Problems, by McDaniel, Repetti and Caron. New York: Foundation Press, 2003, and Federal Wealth Transfer Taxation, 5th ed. Teacher's Manual, by McDaniel, Repetti and Caron. New York: Foundation Press, 2003)

• "The Lesson of Enron: Don't Hire the Rats to Watch the Cheese." The Boston Herald Sunday March 3, 2002: O22.
• "Democracy, Taxes and Wealth." New York University Law Review 76 (June 2001): 825-873.
• "Commentary: It's All About Valuation." Tax Law Review 53 (Summer 2000): 607-614.
• "The Case for the Estate and Gift Tax." Tax Notes 86 (March 13, 2000): 1493-1510.
• "Entrepreneurs and the Estate Tax." Tax Notes 84 (1999): 1541-1544.
• With Paul R. McDaniel and Paul L. Caron. Federal Wealth Transfer Taxation: Cases and Materials. 4th ed. New York: Foundation Press, 1999.

  (Accompanied by Federal Wealth Transfer Taxation, 4th ed. Study Problems, by McDaniel, Repetti and Caron. New York: Foundation Press, 1999; Federal Wealth Transfer Taxation, 4th ed. Teacher's Manual, by McDaniel, Repetti and Caron. New York: Foundation Press, 1999)

• "Developments in the Estate and Gift Tax: Cases and Rulings Issued During the Period November 1, 1997 - November 1, 1998. " In ABA Section of Taxation Meeting Materials: 1999 Midyear Meeting, Stefan F. Tucker, Section Chair, 657-684. Washington, D.C.: ABA Section of Taxation, 1999.
• "Management Incentives, Needless Tax Complexity, and Capital Gains." Tax Notes 75 (1997): 981-991.
• Chapter author for "General Description: United States." In Comparative Income Taxation: A Structural Analysis, by Hugh J. Ault, 131-152. The Hague: Kluwer Law International, 1997.
• "The Misuse of Tax Incentives to Align Management-Shareholder Interests." Cardozo Law Review 19 (Sept.-Nov. 1997): 697-717. [Digested in Monthly Digest of Tax Articles (June 1998): 1-11.]
• "Entity Classification and Overview of Subchapter K." In 94 Federal Tax Institute of New England, 1-22. Boston: The Institute, 1996.
• "International Guide to Partnerships - United States." In The International Guide to Partnerships, edited by Kees van Raad and Rijkele Betten, 1-128. Amsterdam: International Bureau for Fiscal Documentation, 1996. (Updated by loose-leaf supplementation to The International Guide to Partnerships, edited by Kees van Raad and Michel van Dun. Supplement No. 1 (April 1997); Supplement No. 2 (October 1998); Supplement No.3 (August 2000); Supplement No. 4 (January 2001); Supplement No. 5 (May 2002); Supplement No. 6 (January 2003); Supplement No. 7 (November 2003))
• "Long-Term Capital Gains, the Long-Term Investment Perspective and Corporate Productivity." In Federal Income Tax Anthology, edited by Paul L. Caron, Karen C. Burke and Grayson M. P. McCouch. Cincinnati, Ohio: Anderson, 1997.
• "Minority Discounts: the Alchemy in Estate and Gift Taxation." Tax Law Review 50 (Spring 1995): 415-486. [Also appears in Federal Wealth Transfer Tax Anthology, edited by Paul L. Caron, Grayson M.P. McCouch, Karen C. Burke, 269-275. Cincinnati: Anderson Publishing, 1998. An adaptation with title "The Alchemy in Estate and Gift Taxation" appears in Boston College Law School Magazine 4 (Spring 1996): 28-32.]
• With Paul R. McDaniel. "Horizontal and Vertical Equity: The Musgrave/Kaplow Exchange." Florida Tax Review 10 (1993): 607-622. [Also appears in Tax Law, volume 1, edited by Patricia D. White, 439-454. New York: New York University Press, 1995.]
• "Corporate Governance and Stockholder Abdication: Missing Factors in Tax Policy Analysis." Notre Dame Law Review 67 (1992): 971-1035.
• Editor. Tax Aspects of Organizing and Operating a Business. Boston: MCLE, 1991. Chapter author for: "The Impact of Taxation on Selection of a Form of Business Organization." 19-53. [Later versions appear in Corporate Tax Basics: Avoiding Traps for the Unwary, 1-36, Boston: MCLE, 1993; Corporate Tax Basics (94-20.06), 1-36, Boston: MCLE, 1994; Business Lawyer's Guide to Corporate Tax, 39-74, Boston: MCLE, 1995; Business Lawyer's Guide to Corporate Tax, 1-36, Boston: MCLE, 1996.]
• "Long-Term Capital Gains, the Long-Term Investment Perspective, and Corporate Productivity." Tax Notes 49 (October 1, 1990): 85-98. [Also appears in The Capital Gains Controversy: A Tax Analysts Reader, edited by J. Andrew Hoerner, 277-288. Arlington, VA: Tax Analysts, 1992.]
• "Selected Uses of a Partnership." In The Partnership Maze: Answers to Puzzling Tax and Business Issues, 155-173. Boston: Massachusetts Continuing Legal Education, 1990.
• "The Use of Tax Law to Stabilize the Stock Market: The Efficacy of Holding Period Requirements." Virginia Tax Review 8 (Winter 1989): 591-637.
• "Management Buyouts, Efficient Markets, Fair Value and Soft Information." North Carolina Law Review 67 (November 1988): 121-170.
• "Tax Consideration in Selecting a Form of Business Organization." In Fundamentals of Corporate Taxation, 11-40. Boston: Massachusetts Continuing Legal Education, 1987. [Also appears in Fundamentals of Corporate Taxation, 23-54. Boston: Massachusetts Continuing Legal Education, 1988.]
• "Recent Developments in 10b-5." In Recent Developments in Business Law: Proceedings of the Annual Midwinter Meeting of the Massachusetts Bar Association Business Law Section. Boston: The Association, 1987.
• With David S. Davenport. "Development, Acquisition and Disposition of Technology and Intellectual Property." In 70th Forum of the Federal Tax Institute of New England: A Saturday Forum on Tax Planning for High-Tech and New Ventures, 91-159. Boston: Federal Tax Institute of New England, Inc., 1984.
• With David S. Davenport. "High Technology Investments." In 18th Annual Southern Federal Tax Institute, E-3 - E-45. Atlanta: Southern Federal Tax Institute, Inc., 1983.
• "Case Note: Identifying Class Members in Stockholder Class Actions: Oppenheimer Fund Inc. v. Sanders." Boston College Law Review 20 (March 1979): 617-631.