Sheldon Pollack

Professor of Law

Department: Accounting & MIS
Campus Address: 216 Purnell Hall
Newark, DE 19716
Phone: 302-831-1803


  • Ph.D., Political Science, Cornell University, NY
  • J.D., Law School, University of Pennsylvania
  • B.A., University of Rochester, NY
  • Curriculum Vitae
  • Website


  • “Same-Sex Marriage and Conflict of Law: The ‘Other’ Constitutional Issue,” Georgetown Journal of Law & Public Policy, volume 13, issue 2 (Summer 2015). 
  • “Fiscal Citizenship, Progressives, and the Origins of the Modern American State,” 40 Law & Social Inquiry (Winter 2016).  
  • “Northwestern Football Players Throw a ‘Hail Mary’ But the National Labor Relations Board Punts: Struggling to Apply Federal Labor Law in the Academy,” (with Daniel V. Johns) 15 Virginia Sports & Entertainment Law Journal (Fall 2015), 74–106. 
  • “The First National Income Tax, 1861–1872,” 67 The Tax Lawyer 311–330 (Winter 2014). 
  • “Origins of the Modern Income Tax, 1894–1913,” 66 The Tax Lawyer 295–330 (Winter 2013).
  • “Arenas of Federal Tax Policy,” 135 Tax Notes 1499–1514 (June 18, 2012)."Revenge of the 80th Congress," 129 Tax Notes 819 (November 15, 2010).
  • War, Revenue, and State Building: Financing the Development of the American State (Cornell University Press, 2009).
  • "Constitutional Interpretation from Two Perspectives: Canada and the United States” in Liberal Constitutionalism in Canada and the United States, Stephen L. Newman, ed. (Albany: State University of New York Press, 2004).
  • “Graduate Students, Unions, and Brown University,” (with Daniel V. Johns) 20 The Labor Lawyer 243-56 (Fall 2004).
  • “Tax Professionals Behaving Badly,” (with Jay A. Soled) 104 Tax Notes 201-15 (October 11, 2004).
  •  Refinancing America: The Republican Antitax Agenda (Albany: State University of New York Press, 2003).
  • "PAYGO and the Politics of the Surplus," 82 Tax Notes 1035-50 (February 15, 1999).
  • “Tax Policy in the 1990s: On The Road to Nowhere,” 85 Tax Notes 1675-93 (December 27, 1999).
  • "The Politics of Taxation" in Handbook of Government Budgeting, Roy T. Meyers, ed. (San Francisco:    Jossey-Bass Publishers, 1999), 332-54.
  • "Tax Treatment of Environmental Transactions," 52 Tax Lawyer 81-132 (Fall 1998).
  • "Gross Revenue From Gambling: Some Unintended Consequences," 76 Tax Notes 1455-1465 (September 15, 1997).
  • "Amortization of Intangible Assets In A Business Acquisition," 58 Taxation for Accountants 336-42 (June 1997); reprinted in 26 Taxation for Lawyers 22-28 (July/August 1997) and Tax Ideas (July 1997).
  • "Revenge of the Muckrakers," 74 Tax Notes 255-65 (April 14, 1997).
  • "Corrections to Sections 1034 and 121: Victims of the Balanced Budget," 70 Tax Notes 589-95 (January 29, 1996).
  • The Failure of U.S. Tax Policy: Revenue and Politics (University Park: Penn State Press, 1996).
  • "New Dynamics of Tax Policy?" 12 American Journal of Tax Policy 61-99 (Spring 1995).
  • "Section 108 Excluded COD Income: Are 'Windfall' Basis Adjustments Allowed?" 75 Tax Adviser 259-63 (May 1995).
  • "The Flat Tax: A Dissenting View," 67 Tax Notes 1253-56 (May 22, 1995).
  • "Consumption Taxes, Flat Taxes, And Other Tax Fantasies," 66 Tax Notes 577-84 (January 23, 1995).

Awards & Honors

  • President, Faculty Senate, University of Delaware, 2012–2013.
  • Chair, Faculty Senate Coordinating Committee on Education, University of Delaware, 2011–2012.
  • Director, Legal Studies Program, University of Delaware, 2003 - 2009.
  • AAUP Executive Committee and Treasurer, 2003 - 2009.
  • Pre-Law Advisory Committee, University of Delaware, 1996-present.
  • Planning Committee, Delaware Tax Institute, 2006 - 2008.
  • Member: American Political Science Association (APSA), Academy of Legal Studies in Business (ALSB), National Association of Scholars (NAS).


  • Taxation
  • Business Law
  • Legal Studies

The Lerner College is home to a state-of-the-art financial trading facility, the $1.5 million student-led Blue Hen Investment Club, a student-managed restaurant and hotel, a high-technology development center of a global bank and a start-up experience for students with new business ideas.

Undergraduate scholarships, made possible through the generosity of alumni and friends, enable us to support promising scholars. Here, Delaware Gov. Jack Markell and his mother, Leni Markell, join recipients of the William Markell Scholarship (center), which benefits students in Accounting and MIS.

The Institute for Financial Services Analytics is a collaboration between the Lerner College, UD's College of Engineering and JPMorgan Chase, and hosts events for academics and the business community designed to address consumer analytics and industry applications.

All Lerner College departments offer discovery learning experiences and emphasize data-based analytics to enrich the student experience. Here, students at Vita Nova, our award-winning restaurant run through HRIM, joined professional chefs and winemakers in hosting a 2014 Mid-Atlantic Wine and Food Festival event.

Lerner College faculty - like Meryl Gardner, whose research on foods and moods was recently published in the Journal of Consumer Psychology - are thought leaders who command attention from influential business audiences, economists and policy makers.

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