Professor Robert Nassau, director of the Low Income Taxpayer Clinic, said the recent Federal criminal tax evasion charges brought against Hunter Biden are “very rare.”
In a BBC News article, Nassau notes that “the criminal statutes cited in this case are pretty broad and could apply to millions of people who don’t file a return for one reason or another… prisons could, theoretically, be overfilled with tax criminals.”
The recipient of the Rhoda S. and Albert M. Alexander Memorial Scholarship for 2023-24 is 3L Daniel Peraza Soles. Peraza Soles was selected after a competitive application process by the Alexander Memorial Scholarship Committee to receive this significant scholarship in recognition of his commitment and dedication to public service.
He has focused his time at the College of Law by externing for the Office of the Public Defender for the Ninth Judicial Circuit of Florida in Summer 2022 and interning for the Federal Public Defender of the Northern District of New York this past summer. In part due to these experiences, Peraza Soles has accepted a post-graduate position with the Colorado State Public Defender.
“My summer positions have solidified my desire to work in public service, providing much-needed legal counsel to those who cannot afford a lawyer,” says Peraza Soles. “I want to thank the Alexander family for their dedication to supporting College of Law students in their pursuits, in particular those seeking a career in public service.”
The Rhoda S. and Albert M. Alexander Memorial Scholarship was established by College of Law Board of Advisors Member and Syracuse University Trustee Richard M. Alexander L’82, Chairman of Arnold & Porter, and his wife Emily.
Danielle Wild L’15 has joined the College of Law as an Associate Teaching Professor. She had previously been a Visiting Professor teaching Legal Communications and Research. Wild will teach Legal Communications and Research courses along with Oral Communications and Advocacy Skills and Appellate Advocacy Skills in the JDinteractive online J.D. program.
Previously, Wild was a solo practitioner in Rochester, NY where she pursued criminal and quasi-criminal appeals in both state and federal intermediate appellate courts, investigated wrongful conviction claims, independently and together with the assistance of an investigator, and brought motions to vacate criminal convictions in both state and federal court. Prior to that, Wild was an associate attorney at Easton Thompson Kasperek Shiffrin LLP of Rochester, NY.
Wild graduated from Roberts Wesleyan College with a bachelor’s degree in psychology, summa cum laude, and from Syracuse University College of Law, summa cum laude, in 2015. While in law school, she competed as a member of the National Trial Team and was a member of the Moot Court Honor Society, Secretary of the Justinian Honor Society, a Law Ambassador, and an editor on the Syracuse Law Review.
Betty and Michael D. Wohl Veterans Legal Clinic (VLC) student 3L John Hubert’s case summary of Mayfield v. McDonough, 36 Vet. App. 251 (2023), appeared in the Veterans Law Journal, 2023, Vol. III, pages 26-31, a quarterly publication of the Court of Appeals for Veterans Claims Bar Association (CAVC).
His summary was of Mayfield v. McDonough, a case that involved a Board of Veterans’ Appeal decision that denied a request by a veteran’s surviving granddaughter to substitute herself in the veterans place to continue his benefits appeal after his death. The Veterans Law Journal provides recent case summaries of federal court cases impacting the field of veterans law, and are written by practicing veterans law attorneys. Hubert volunteered as a student contributor under the supervision of Professor Beth Kubala, Executive Director of the VLC.
“I mentioned to Professor Kubala that I wanted to get involved in academic-type writing regarding veterans law, and that’s when she told me that the Court of Appeals for Veterans Claims’ Bar Association puts out the Veterans Law Journal, which provides articles and case summaries,” said Hubert. “The case I was assigned, Mayfield, was mostly decided by the CAVC on principles of federal jurisdiction, administrative law, and veterans law, and CAVC refused to grant itself the power to review the propriety of a Reviewing Office’s denial of a request for substitution. Overall it was a positive experience that I really enjoyed, and I hope to have similar opportunities such as this in the future, and it is only an example of the kinds of experiences the clinic has allowed me to have.”
“John voluntarily sought out this unique opportunity to contribute to the field of veterans law. He tackled a case involving a complex procedural issue and summarized it in a way that practicing attorneys can understand. John’s efforts directly impact the way veterans and their survivors navigate the benefits process. I’m very proud of his efforts and scholarly work,” says Kubala.
“The legal clinic at the College of Law is without a question what I am most proud, honored, and privileged to be a part of here at Syracuse,” said Hubert. “Working with Professor Kubala and the other students at the clinic has allowed me to grow professionally and personally in ways I never thought I would be able to, even strengthening my bond with one of my best friends who is an active-duty Marine.”
About The Betty and Michael D. Wohl Veterans Legal Clinic
The Betty and Michael D. Wohl Veterans Legal Clinic provides representation to veterans and their families who are seeking benefits from the United States Department of Veterans Affairs or upgrading an unfavorable discharge through the various military services. While representing real clients, student attorneys gain an understanding of military culture, interact with government agencies, develop case management skills, improve advocacy skills, and instill the value of pro bono service.
About The Court of Appeals for Veterans Claims Bar Association
The Court of Appeals for Veterans Claims Bar Association was created to improve and facilitate the administration of justice in the United States Court of Appeals for Veterans Claims (CAVC). The CAVC Bar Association provides information and services to the community of those interested in Veterans law, a diverse and rapidly growing area of administrative law.
Professor Kat Macfarlane, director of the College of Law’s Disability Law and Policy Program, discusses Vivien Cheung’s lawsuit against Howard Hughes Medical Institute for disability discrimination. In the Science article “Trial puts Howard Hughes Medical Institute—and disabled scientists—in the spotlight”, she observes that a jury trial in this situation is rare, instead of being settled or tossed from court. The lawsuit touches on the science and research community and discrimination against those with disabilities.
“I’m shocked in a very refreshing way that this is going in front of a jury,” Macfarlane says. “The applicable legal standards are very challenging for plaintiffs with antidiscrimination claims to meet.”
Professor Emeritus William C. Banks, founding director of the Institute for National Security and Counterterrorism (INSCT), now the Syracuse University Institute for Security Policy and Law (ISPL), has contributed the opinion article “Cheap and easy-to-use drones are making wars deadlier” to The Globe and Mail.
In the article, Banks reviews the history of drone use in military operations, and how the evolution of drones to become cheaper and easier to operate has impacted the Ukraine-Russia and Israel-Hamas wars among others, particularly in terms of the laws of war.
Banks summarizes, “In any case, when these new technologies are in the hands of loosely organized terrorist groups or other non-state actors, there are no attempts to follow the laws of war. That’s the tragedy of the proliferation of drones: It leads to more civilian suffering and levels the playing field between terrorists and better-resourced national armies.”
Attorney General Merrick B. Garland recently held a formal investiture ceremony for the Data Protection Review Court (DPRC) at the U.S. Justice Department (DOJ). The Hon. James E. Baker, Professor of Law, Director of the Syracuse Institute for Security Policy and Law (ISPL), and Professor of Public Administration at the Maxwell School of Citizenship and Public Affairs, was formally sworn in as one of eight judges on the DPRC.
Last October, the Attorney General issued regulations creating the DPRC within the Office of Privacy and Civil Liberties at the Department of Justice. The DPRC serves as the second level of the new redress process established by the President through Executive Order 14086, which also strengthened other safeguards for U.S. signals intelligence activities. The DPRC will independently review determinations made by the Civil Liberties Protection Officer of the Office of the Director of National Intelligence (ODNI) in response to qualifying complaints sent by individuals through appropriate public authorities that allege certain violations of U.S. law in the conduct of U.S. signals intelligence activities.
For more information on the Data Protection Review Court and the bios of the DPRC judges, visit https://www.justice.gov/opcl/redress-data-protection-review-court.
The College of Law announces that the Hon. James E. Graves, Jr G’80, L’80 is the Class of 2024 Commencement Speaker. Judge Graves is a judge on the United States Court of Appeals for the Fifth Circuit. He is the first Black jurist from Mississippi to serve on that court.
Judge Graves is a highly respected jurist who is known for his integrity and commitment to public service. Before being nominated to the Federal bench in 2011 by President Barack Obama, Judge Graves held legal positions in public interest settings, private practice, and state government before being appointed to county and state courts. His community involvement has earned him local, state, and federal recognition for his work to empower Mississippi’s youth. In 2018, Judge Graves was a recipient of the College of Law’s Law Honors Award. Commencement for the Class of 2024 is Friday, May 3, 2024, in the JMA Wireless Dome.
(Syracuse, NY | November 28, 2023) Syracuse University College of Law now offers the nation’s first joint J.D./LL.M. degree in Advocacy and Litigation. The joint degree allows full-time, on-campus College of Law J.D. students to earn their J.D. and LL.M. at the same time, graduating with both degrees in three years, and at no cost beyond that of the J.D.
Prospective students applying for entry into the J.D. program for the Fall of 2024 will have the opportunity to apply for conditional entry to the LL.M. during the admitted student process. Alternatively, any student who has completed their first year of law school can apply for the joint degree up to the first semester of their third year. Upon completion of their first year, students with a GPA of 2.9 or higher are eligible to pursue the joint degree.
The LL.M. consists of 25 advocacy-focused credits. 13 credits are mandatory and 12 are elective credits, six of which may also count towards the J.D., meaning students must take 19 unique LL.M. credits across four semesters. Students can focus their studies on one of the three areas of advocacy: Trial, Appellate, or Alternative Dispute Resolution. Students would take, on average, 17/18 credits per semester which is similar to most joint J.D./master’s degree programs.
“The J.D./LL.M. joint degree reflects our innovative approach to legal education, which focuses on empowering students to obtain the skills, knowledge, and experiences that contemporary law practice demands,” says College of Law Dean Craig M. Boise. “Many law students enter law school because they want to be in the courtroom, and the practical orientation of this degree offers a distinct advantage when entering the field.”
Required courses are Evidence, Alternative Dispute Resolution, Appellate Advocacy Skills, and Trial Practice. Elective courses include Advanced Litigation Skills, Selecting Your Jury, and Writing for Trial and Appellate Judges as well as participation on an intercollegiate competition team.
“Being able to simultaneously earn your J.D. and a specialized law master’s degree is a game changer for students,” says Kathy Fox, Assistant Dean for Enrollment Management. “Many students currently take advantage of our leading advocacy programming and with this joint degree they can maximize their investment with credentials that previously have been available only after completing the J.D.”
Click this link for more information on the joint degree and click this link for admissions information.
The College of Law’s Advocacy Program features a comprehensive advocacy curriculum concentration and the Travis H.D. Lewin Advocacy Honor Society. The Advocacy Program hosts the Syracuse National Trial Competition and the National Disability Law Appellate Competition and co-hosts the Transatlantic Negotiation Competition and the Hall of Fame Sports and Entertainment Law Negotiation Competition. In addition, the College created the National Trial League, a unique online competition recognized by Bloomberg Law’s Law School Innovation Program for Student Development.
The Dean’s Distinguished Alumni Award recognizes both “extraordinary achievements and contributions” made by alumni. This year’s recipient believes the two are inseparable.
“I’ve had an extraordinary career,” says Bernard ‘Bernie’ Kossar ’53, L’55, and he credits Syracuse University and the College of Law. “The combination of a strong business undergraduate degree, especially focused on accounting and finance, together with a solid legal education, equipped me for almost anything and everything. It may sound silly, but I have a sense of a proprietary interest in the institution. I owe it. And that’s one of the reasons for my continued engagement.”
Kossar’s engagement with his alma mater over decades has significantly impacted countless students (in ways of which they are not even aware), and that’s because he has built trusting relationships with university leaders and looked out for opportunities to fill unmet needs. “These needs are opportunities and the more opportunities we can seize, the better the school will be,” he reasons.
Kossar serves on the University Board of Trustees Advancement and External Affairs and Finance Committees as a Life Trustee participant. He was a Voting Trustee from 2000-12 and chair of the Budget Committee from 2003-06. In 2013, he received the Dritz Life Trustee of the Year Award. Kossar was also a member of the Whitman Advisory Council, serving as its Chair for 13 years. He is a member of the College of Law Board of Advisors and a member of the Society of Fellows. Kossar was a 1996 recipient of the University’s Outstanding Alumni Award.
“Bernie has a keen business intellect,” says College of Law Dean Craig Boise. “He’s very much a cut-to-the-chase, candid person.” Boise points out that Kossar brings a track record of building successful businesses—taking an idea and creating companies that are household names with international reach—to any advisory role. “One of the things Bernie stresses is that higher education should not be viewed as something apart from the business world. In the end, law schools have customers and products. He would ask me questions like, how can we generate revenue through new programs? What’s the scope of the potential market? How can we make law school a place that would be more of a launchpad to the business side of law and legal practice?”
Kossar did not foresee a corporate career when he first went to law school. After graduating and passing the bar, he went to the Marine Corps with a two-year active commitment and six-year reserve commitment. Returning to civilian life after two years was difficult. “There was no career placement office at Syracuse. I had no connections,” recalls Kossar. “I would chase the want-ads in the New York Law Journal, make calls, write letters, modify my resume to accommodate each solicitation, and once in a while, I received a call to come to an interview. In one case, after being rejected I offered to work for free for six months. He didn’t take me up on it. I couldn’t even get hired for nothing!”
Through a family friend, Kossar was introduced to Morris Friedman, one of the leading tax attorneys in the country, a prominent tax law professor at New York University, and contributor to textbooks used in most tax law classes. Kossar worked for Friedman for 18 months and, with his encouragement, went on to earn his LL.M. from NYU in tax law. Equipped with an almost complete LL.M. curriculum, Kossar interviewed with three firms and received three job offers.
Kossar accepted the offer made by the law firm of Van Buren, Schreiber, and Kaplan. “We didn’t have specialists at the firm. We did everything. I got deeply involved with representing the national chain Franklin Stores Corporation (NYSE), handling real estate, registration filings, SEC work, labor problems, and contract negotiations,” Kossar said. Ultimately, the CEO of Franklin Stores asked Kossar to come on board full-time. “I didn’t sleep that night. With a wife and two babies to consider, I was facing unchartered waters. It takes conviction and confidence and a willingness to take a risk. With my wife Carol’s encouragement and support, I made the decision. I crossed over and one of the conditions was that my firm was to continue under their normal retainer.” Clearly, relationships and loyalty remained most important to Kossar—a running theme in his business career and continued engagement with Syracuse University.
“My grandfather instilled in me that it’s all about the people that surround you. He cared about everyone, every employee, accountant, and lawyer,” says Michael Kossar ’13, who was a finance major at the Whitman School and now serves with his grandfather as co-managers of Kossar Family LLLP and Millennium Partners LLLP, two private investment partnerships. “He may have started as a caboose on the train, but he ended up at the head of the train and everyone followed him. He taught me about long-lasting relationships, forging friendships through business. His story still incentivizes me every day.”
My grandfather instilled in me that it’s all about the people that surround you. He cared about everyone, every employee, accountant, and lawyer. He may have started as a caboose on the train, but he ended up at the head of the train and everyone followed him. He taught me about long-lasting relationships, forging friendships through business. His story still incentivizes me every day.
Michael Kossar ’13
It’s that sort of enthusiasm, along with a sense of confidence and comfort with risk, that Kossar hopes to instill in other Syracuse graduates, especially those who choose a legal career. In the countless hours that law students spend studying in the Kossar Reading Room in the Dineen Hall Law Library, they are acquiring some of the skills they will need to be successful.
“You can memorize the laws, but a good legal education, especially one grounded in the case study method, gets you to think,” says Kossar. “It’s so important to understand both sides of the argument, that both sides have merit. There is no pointless view; there are different viewpoints and you have to understand the rationale of multiple positions. In law school, you learn how to think, how to evaluate, and come to an informed judgement. The greatest thing you get out of law school is learning how to take an analytical approach to a problem, to tax your brain to get to the depth of the issue, and understand it.”
Kossar’s analytical thinking is what Dean Boise appreciated most as they discussed ways to improve the College of Law’s financial outlook shortly after Boise arrived in Syracuse. “Bernie would often ask me about revenue and expense cycles, challenges to enrollment and new programs,” says Boise. At the time, the College relied heavily on subsidies from the University. “The College had to find ways to cut the deficit; to get the University to be patient with us and supportive; to have the law school be fiscally responsible and attract extraordinary students and prepare them responsibly to pass the bar exam,” says Kossar.
Kossar described his approach as a three-legged stool looking at facilities, faculty/curricula, and student body.
During his own experience in law school, Kossar credits his small four-person study group with keeping him focused through graduation and beyond. Kossar, Albert Makay L’55, Herb Mendelson L’55, and William Maloy L’55 pushed each other through countless study sessions, most of which took place in Kossar’s apartment. He was the only one of the group who was married. His wife, Carol Karetzky Kossar ’53, earned her degree at the College of Arts & Sciences. They married while he was in law school and she became the “den mother” for the study group, providing food and sustenance to allow them to keep “grinding and grinding.” All four continued their studies together beyond graduation to prepare for the bar exam, living together and studying for an entire month. They remained friends throughout their careers. Kossar, who passed the bar on the first go-round, was the only one who went into corporate law and the business world. And he credits Carol for being a true partner, supportive through it all, and critical to his success. They’ve been married for more than 70 years.
Kossar believes that preparation for a career in law, including the cost of law school, should be viewed from an investment perspective. “It’s a major investment and I would like them to think of law school as their first entrepreneurial venture. You want that venture to succeed. You’ve got to put everything your body and mind are capable of into those three years, to make the most out of it. You need to trust in yourself and have confidence in your abilities. And perhaps most important: you need inspiration and perspiration. You should be inspired and work hard.”
Kossar noted one Syracuse faculty member in particular who inspired him with his knowledge, teaching style, and generosity. Joseph Hawley Murphy was Kossar’s tax, wills and estate law professor when the first comprehensive revision of the federal income tax system was introduced. When Murphy was asked to write a major article about The Internal Revenue Act of 1954; he asked two students—Lewis Glazier L’54, a 3L, and Kossar, a 2L—to assist him. Instead of simply noting those students in a footnote, Murphy included their names as co-authors of the article. Kossar says Murphy “had significant influence on my determination to pursue tax and estate work.”
Kossar’s own work ethic laid the foundation for his success in business. His legal acumen and business sense eventually earned him the title and responsibilities of President and Chief Operating Officer (COO) of Franklin Stores, a New York Stock Exchange (NYSE) listed company which operated 278 retail apparel and discount department stores throughout the United States. After his tenure there, he strengthened other corporations, becoming the President and COO of Vornado, a NYSE listed company engaged in retail and real estate holdings. He was Special Advisor to the Chairman and CEO of Great Atlantic & Pacific Tea Company before joining W.R. Grace & Company as Senior Vice President.
At W.R. Grace & Co., Kossar served as senior vice president of seven retail companies. During this time, Kossar created HQ Home Quarters Warehouse, which he eventually purchased from W.R. Grace with Grace continuing as a minority partner. As president and chief executive officer, Kossar negotiated a highly profitable sale of HQ in 1988. That same year, he founded OW Office Warehouse Inc., an office supply superstore chain, with W. R. Grace participating as a minority partner. J. Peter Grace himself served on the boards of both HQ and OW. Six years later, OW was sold to OfficeMax at a substantial profit. Thereafter, Kossar founded Millennium Partners, LLLP, a private investment partnership focused on public and private investment opportunities.
Now, Kossar works alongside his grandson Michael, managing the family investment funds and passing on the secrets of business success. “Every retail business has bricks and mortar, merchandise and people. But everybody doesn’t have the same quality of people,” says Kossar. “That’s the one ingredient that differentiates every company, and the one ingredient that can ensure success. It’s all about leadership—how you treat your managers and associates, how they feel about the company culture and the work environment. I knew that executives had to truly be part of the company, and have some ownership. Further, they needed a clearly defined strategy and authority to implement that plan. That’s what differentiated my companies.”
Kossar’s business successes gave him the opportunity to focus on philanthropy, directing funds to meaningful projects at Syracuse University (building funds, the reading room, the career center and executive floor at the Whitman School, and scholarships for talented and deserving students). Over the decades, he has contributed to the dean’s discretionary funds at the College of Law, Whitman, Arts & Sciences, and Newhouse. In Tel Aviv, Israel, he and Carol saw a need to support aging Israelis and seized the opportunity to build what is now the Kossar-Karetzky Senior Center. “Our multiple visits to the seniors, most recently in 2019, have been most gratifying,” says Kossar. “If you do it right, your charity will give you much satisfaction. It gets into your heart and the marrow of your bones. You get back more than you can ever give.”
For Bernie, Carol and the Kossar family, generosity and gratification are two sides of the same coin: “I think philanthropy is a selfish endeavor. I have derived more pleasure and more satisfaction and more good feelings from some of the good things that we’ve done. I’ve had payback beyond belief.”
Now, recognized with the Distinguished Alumni Award, Kossar says he feels exceedingly grateful: “There’s no greater honor than to be recognized by your alma mater…and be fortunate enough to live long enough to get the award!”
