Martin D. Ginsburg
Encyclopedia
Martin David Ginsburg was an internationally renowned taxation law expert. He was Professor
of Law
at Georgetown University Law Center
in Washington, D.C.
and of counsel
to the law firm Fried, Frank, Harris, Shriver & Jacobson
.
Ginsburg was born to Morris and Evelyn (Bayer) Ginsburg and grew up on Long Island
. His father was a department store
executive. He earned an A.B.
from Cornell University
(1953) and a J.D.
(magna cum laude) from Harvard Law School
(1958). He was a star on Cornell's golf team. He finished a year at law school, married Ruth Joan Bader
(after she finished at Cornell), and was drafted (1954). He was stationed at Fort Sill
, Oklahoma
. He exploited his undergraduate training in chemistry
, to learn to cook
— his new bride's limited culinary skills encouraged it. He returned to law school and his wife entered HLS
(1956). During his third year at law school
, he endured two operations
and radiation therapy
to treat testicular cancer
. After law school, he joined Weil, Gotshal & Manges
(1958). He was admitted to the bar
in New York
(1959) and District of Columbia (1980).
He taught at New York University Law School (1960s), and was a visiting professor Stanford Law School
(1977–1978), Harvard Law School
(1985–1986), University of Chicago Law School
(1989–1990), and at NYU (1992–1993). He was a tenure
d professor at Columbia Law School
(Beekman Professor of Law) (1979–1980), and at Georgetown (1980–2010).
Ginsburg's firm represented H. Ross Perot in a business matter, and the two men became friends (1971). After President Jimmy Carter
nominated his wife to the U.S. Court of Appeals for the District of Columbia Circuit (1980), Ginsburg reached out to Perot and other influential friends to assure her Senate confirmation. Ginsburg resolved complex tax questions that threatened General Motors
's acquisition (1984) of Perot's Electronic Data Systems
. Perot endowed (1986) the Martin Ginsburg chair in taxation at Georgetown Law Center, but Ginsburg never filled that appointment.
Ginsburg married future Supreme Court Justice Ruth Bader
June 23, 1954; they are the parents of Jane Carol Ginsburg
(born 1955, HLS
1980), and James Steven Ginsburg
(born 1965).
Once each term, he cooked a meal for his wife's clerks
.
He died from cancer on June 27, 2010. He was buried at Arlington National Cemetery
.
Professor
A professor is a scholarly teacher; the precise meaning of the term varies by country. Literally, professor derives from Latin as a "person who professes" being usually an expert in arts or sciences; a teacher of high rank...
of Law
Legal education
Legal education is the education of individuals who intend to become legal professionals or those who simply intend to use their law degree to some end, either related to law or business...
at Georgetown University Law Center
Georgetown University Law Center
Georgetown University Law Center is the law school of Georgetown University, located in Washington, D.C.. Established in 1870, the Law Center offers J.D., LL.M., and S.J.D. degrees in law...
in Washington, D.C.
Washington, D.C.
Washington, D.C., formally the District of Columbia and commonly referred to as Washington, "the District", or simply D.C., is the capital of the United States. On July 16, 1790, the United States Congress approved the creation of a permanent national capital as permitted by the U.S. Constitution....
and of counsel
Of counsel
Of counsel is often the title of an attorney who is employed by a law firm or an organization, but is not an associate or a partner. Some firms use titles like "counsel," "special counsel," and "senior counsel" for the same concept...
to the law firm Fried, Frank, Harris, Shriver & Jacobson
Fried, Frank, Harris, Shriver & Jacobson
Fried, Frank, Harris, Shriver & Jacobson LLP is a law firm founded in New York City in the early 20th century that has grown into an international law firm with offices in New York City, Washington, DC, London, Paris, Frankfurt, Hong Kong and Shanghai. The firm has 468 attorneys worldwide...
.
Ginsburg was born to Morris and Evelyn (Bayer) Ginsburg and grew up on Long Island
Long Island
Long Island is an island located in the southeast part of the U.S. state of New York, just east of Manhattan. Stretching northeast into the Atlantic Ocean, Long Island contains four counties, two of which are boroughs of New York City , and two of which are mainly suburban...
. His father was a department store
Department store
A department store is a retail establishment which satisfies a wide range of the consumer's personal and residential durable goods product needs; and at the same time offering the consumer a choice of multiple merchandise lines, at variable price points, in all product categories...
executive. He earned an A.B.
Bachelor of Arts
A Bachelor of Arts , from the Latin artium baccalaureus, is a bachelor's degree awarded for an undergraduate course or program in either the liberal arts, the sciences, or both...
from Cornell University
Cornell University
Cornell University is an Ivy League university located in Ithaca, New York, United States. It is a private land-grant university, receiving annual funding from the State of New York for certain educational missions...
(1953) and a J.D.
Juris Doctor
Juris Doctor is a professional doctorate and first professional graduate degree in law.The degree was first awarded by Harvard University in the United States in the late 19th century and was created as a modern version of the old European doctor of law degree Juris Doctor (see etymology and...
(magna cum laude) from Harvard Law School
Harvard Law School
Harvard Law School is one of the professional graduate schools of Harvard University. Located in Cambridge, Massachusetts, it is the oldest continually-operating law school in the United States and is home to the largest academic law library in the world. The school is routinely ranked by the U.S...
(1958). He was a star on Cornell's golf team. He finished a year at law school, married Ruth Joan Bader
Ruth Bader Ginsburg
Ruth Joan Bader Ginsburg is an Associate Justice of the Supreme Court of the United States. Ginsburg was appointed by President Bill Clinton and took the oath of office on August 10, 1993. She is the second female justice and the first Jewish female justice.She is generally viewed as belonging to...
(after she finished at Cornell), and was drafted (1954). He was stationed at Fort Sill
Fort Sill
Fort Sill is a United States Army post near Lawton, Oklahoma, about 85 miles southwest of Oklahoma City.Today, Fort Sill remains the only active Army installation of all the forts on the South Plains built during the Indian Wars...
, Oklahoma
Oklahoma
Oklahoma is a state located in the South Central region of the United States of America. With an estimated 3,751,351 residents as of the 2010 census and a land area of 68,667 square miles , Oklahoma is the 28th most populous and 20th-largest state...
. He exploited his undergraduate training in chemistry
Chemistry
Chemistry is the science of matter, especially its chemical reactions, but also its composition, structure and properties. Chemistry is concerned with atoms and their interactions with other atoms, and particularly with the properties of chemical bonds....
, to learn to cook
Cooking
Cooking is the process of preparing food by use of heat. Cooking techniques and ingredients vary widely across the world, reflecting unique environmental, economic, and cultural traditions. Cooks themselves also vary widely in skill and training...
— his new bride's limited culinary skills encouraged it. He returned to law school and his wife entered HLS
Harvard Law School
Harvard Law School is one of the professional graduate schools of Harvard University. Located in Cambridge, Massachusetts, it is the oldest continually-operating law school in the United States and is home to the largest academic law library in the world. The school is routinely ranked by the U.S...
(1956). During his third year at law school
Law school
A law school is an institution specializing in legal education.- Law degrees :- Canada :...
, he endured two operations
Surgery
Surgery is an ancient medical specialty that uses operative manual and instrumental techniques on a patient to investigate and/or treat a pathological condition such as disease or injury, or to help improve bodily function or appearance.An act of performing surgery may be called a surgical...
and radiation therapy
Radiation therapy
Radiation therapy , radiation oncology, or radiotherapy , sometimes abbreviated to XRT or DXT, is the medical use of ionizing radiation, generally as part of cancer treatment to control malignant cells.Radiation therapy is commonly applied to the cancerous tumor because of its ability to control...
to treat testicular cancer
Testicular cancer
Testicular cancer is cancer that develops in the testicles, a part of the male reproductive system.In the United States, between 7,500 and 8,000 diagnoses of testicular cancer are made each year. In the UK, approximately 2,000 men are diagnosed each year. Over his lifetime, a man's risk of...
. After law school, he joined Weil, Gotshal & Manges
Weil, Gotshal & Manges
Weil, Gotshal & Manges is a prominent international law firm, one of the largest and most prestigious in the world with 1,200 lawyers and gross annual revenue in excess of $1.1 billion. The firm was founded in New York City in 1931 by Frank Weil, Sylvan Gotshal, and Horace Manges...
(1958). He was admitted to the bar
Admission to the bar in the United States
In the United States, admission to the bar is the granting of permission by a particular court system to a lawyer to practice law in that system. Each U.S. state and similar jurisdiction has its own court system and sets its own rules for bar admission , which can lead to different admission...
in New York
New York
New York is a state in the Northeastern region of the United States. It is the nation's third most populous state. New York is bordered by New Jersey and Pennsylvania to the south, and by Connecticut, Massachusetts and Vermont to the east...
(1959) and District of Columbia (1980).
He taught at New York University Law School (1960s), and was a visiting professor Stanford Law School
Stanford Law School
Stanford Law School is a graduate school at Stanford University located in the area known as the Silicon Valley, near Palo Alto, California in the United States. The Law School was established in 1893 when former President Benjamin Harrison joined the faculty as the first professor of law...
(1977–1978), Harvard Law School
Harvard Law School
Harvard Law School is one of the professional graduate schools of Harvard University. Located in Cambridge, Massachusetts, it is the oldest continually-operating law school in the United States and is home to the largest academic law library in the world. The school is routinely ranked by the U.S...
(1985–1986), University of Chicago Law School
University of Chicago Law School
The University of Chicago Law School was founded in 1902 as the graduate school of law at the University of Chicago and is among the most prestigious and selective law schools in the world. The U.S. News & World Report currently ranks it fifth among U.S...
(1989–1990), and at NYU (1992–1993). He was a tenure
Tenure
Tenure commonly refers to life tenure in a job and specifically to a senior academic's contractual right not to have his or her position terminated without just cause.-19th century:...
d professor at Columbia Law School
Columbia Law School
Columbia Law School, founded in 1858, is one of the oldest and most prestigious law schools in the United States. A member of the Ivy League, Columbia Law School is one of the professional graduate schools of Columbia University in New York City. It offers the J.D., LL.M., and J.S.D. degrees in...
(Beekman Professor of Law) (1979–1980), and at Georgetown (1980–2010).
Ginsburg's firm represented H. Ross Perot in a business matter, and the two men became friends (1971). After President Jimmy Carter
Jimmy Carter
James Earl "Jimmy" Carter, Jr. is an American politician who served as the 39th President of the United States and was the recipient of the 2002 Nobel Peace Prize, the only U.S. President to have received the Prize after leaving office...
nominated his wife to the U.S. Court of Appeals for the District of Columbia Circuit (1980), Ginsburg reached out to Perot and other influential friends to assure her Senate confirmation. Ginsburg resolved complex tax questions that threatened General Motors
General Motors
General Motors Company , commonly known as GM, formerly incorporated as General Motors Corporation, is an American multinational automotive corporation headquartered in Detroit, Michigan and the world's second-largest automaker in 2010...
's acquisition (1984) of Perot's Electronic Data Systems
Electronic Data Systems
HP Enterprise Services is the global business and technology services division of Hewlett Packard's HP Enterprise Business strategic business unit. It was formed by the combination of HP's legacy services consulting and outsourcing business and the integration of acquired Electronic Data Systems,...
. Perot endowed (1986) the Martin Ginsburg chair in taxation at Georgetown Law Center, but Ginsburg never filled that appointment.
Ginsburg married future Supreme Court Justice Ruth Bader
Ruth Bader Ginsburg
Ruth Joan Bader Ginsburg is an Associate Justice of the Supreme Court of the United States. Ginsburg was appointed by President Bill Clinton and took the oath of office on August 10, 1993. She is the second female justice and the first Jewish female justice.She is generally viewed as belonging to...
June 23, 1954; they are the parents of Jane Carol Ginsburg
Jane Ginsburg
Jane C. Ginsburg is the Morton L. Janklow Professor of Literary and Artistic Property Law at the Columbia Law School. She also directs the law school's Kernochan Center For Law, Media and the Arts....
(born 1955, HLS
Harvard Law School
Harvard Law School is one of the professional graduate schools of Harvard University. Located in Cambridge, Massachusetts, it is the oldest continually-operating law school in the United States and is home to the largest academic law library in the world. The school is routinely ranked by the U.S...
1980), and James Steven Ginsburg
James Steven Ginsburg
James Steven Ginsburg is an American music producer. He is the founder, producer and president of Cedille Records, a classical label, which launched in 1989 when Ginsburg was a student at the University of Chicago.-Biography:...
(born 1965).
Once each term, he cooked a meal for his wife's clerks
Law clerk
A law clerk or a judicial clerk is a person who provides assistance to a judge in researching issues before the court and in writing opinions. Law clerks are not court clerks or courtroom deputies, who are administrative staff for the court. Most law clerks are recent law school graduates who...
.
He died from cancer on June 27, 2010. He was buried at Arlington National Cemetery
Arlington National Cemetery
Arlington National Cemetery in Arlington County, Virginia, is a military cemetery in the United States of America, established during the American Civil War on the grounds of Arlington House, formerly the estate of the family of Confederate general Robert E. Lee's wife Mary Anna Lee, a great...
.
Writings
- Martin D. Ginsburg, Spousal Transfers: In '58, It Was Different, Harvard Law RecordHarvard Law RecordThe Harvard Law Record is an independent, biweekly student-edited newspaper based at Harvard Law School. Founded in 1946, it is the oldest law school newspaper in the United States.-Characteristics:...
, May 6, 1977, at 11 - coauth, "Maintaining Subchapter S in an Integrated Tax World," Tax Law Rev 47 (93)
- coauth, "The Subchapter S One Class of Stock Regulation, Tax Notes 69 (95): 233
- auth, "The S Corporation Reform Act: Generally a Good Start, Tax Notes 67 (95): 1825
- auth, "The Taxpayer Relief Act of 1997Taxpayer Relief Act of 1997The Taxpayer Relief Act of 1997 reduced several federal taxes in the United States.Subject to certain phase-in rules, the top capital gains rate fell from 28% to 20%. The 15% bracket was lowered to 10%....
: Worse Than You Think, Tax Notes 76 (97): 1790 - coauth, "Evaluating Proposals to Tax Intragroup Spin-Offs, Tax Notes (97)
- auth, "Taxing the Components of Income: A U.S. Perspective, Georgetown Law JGeorgetown Law JournalThe Georgetown Law Journal is a student-edited scholarly journal published at Georgetown University Law Center.-Overview:The Journal publishes six issues each year. It also publishes the Annual Review of Criminal Procedure, a comprehensive practitioner's guide to criminal procedure.The first volume...
, 23 (97) - auth, "Some Thoughts on Working, Saving, and Consuming in Nunn–DomeniciUSA TaxThe USA Tax Act , short for "Unlimited Savings Allowance", was a bill in the United States Congress for changing tax laws to replace the federal income taxes with a progressive consumption tax on households and a value-added tax on businesses...
's Tax World," Nat Tax J 48 (97): 585 - repub, Tax Policy in the Real World, Cambridge Univ PressCambridge University PressCambridge University Press is the publishing business of the University of Cambridge. Granted letters patent by Henry VIII in 1534, it is the world's oldest publishing house, and the second largest university press in the world...
, 99 - auth, "Presentation: U.S. Tax Court's Memorial Service for Senior Judge Theodore Tannenwald, Jr.," TC (99)
- "In Memoriam: Theodore Tannenwald, Jr.," Tax Lawyer (99) ? OR
External links
- Ginsburg's profile at Fried Frank (displays Ginsburg's self deprecating humor)