M. Carr Ferguson Jr.

M. Carr Ferguson


Assistant Professor of Law

Biographical Information

Carr Ferguson holds legal degrees from Cornell University and New York University.  He served as a professor at Iowa from 1960 to 1962.

After leaving Iowa, he taught at several law schools, including New York University, Stanford University, and University of San Diego.  He also served as Assistant Attorney General in charge of the Tax Division for the U.S. Department of Justice, and spent many years in private practice as a tax lawyer.  In 2008, the ABA's Section on Taxation awarded Professor Ferguson its Distinguished Service Award.



M. Carr Ferguson, Jr., "Griffin Bell Tribute," 18 J. S. Legal Hist. 73 (2010)
M. Carr Ferguson, Jr., "Seeking Shelter - Should Corporate Tax Directors Set a New Course?," 83 Taxes 65 (2005)
M. Carr Ferguson, Jr., "How Will a Court Rule?," 53 Tax Law. 721 (1999-2000)
M. Carr Ferguson et al., "Taxation of Corporate Reorganizations," 13 St. John's J. Legal Comment. 35 (1998-1999)
M. Carr Ferguson, Jr., "It's Time to Step Up to the Plate for a BAT," 72 Taxes 639 (1994)
M. Carr Ferguson, Jr., "Foreword," 44 Bull. Sec. Tax'n 525 (1990-1991)
M. Carr Ferguson, Jr. & Leonard J. Henzke, "The Formulation of Federal Tax Policy through Litigation," 1 Va. Tax Rev. 85 (1981)
M. Carr Ferguson, "Income in Respect of a Decedent," 5 ALI-ABA Course Materials J. 95 (1980-1981)
M. Carr Ferguson, "Income in Respect of a Decedent," 5 ALI-ABA Course Materials J. 83 (1980-1981)
M. Carr Ferguson, "Income in Respect of a Decedent," 4 ALI-ABA Course Materials J. 5 (1979-1980)
M. Carr Ferguson, Jr., "Criminal Tax Cases Involving Large Corporations," 32 Tax Executive 112 (1979-1980)
M. Carr Ferguson, Jr., "Post-1976 Tax Reform Act Uses of Trusts in Income Tax Planning," 9 Cumb. L. Rev. 51 (1978-1979)
M. Carr Ferguson & Martin D. Ginsburg, "Triangular Reorganizations," 28 Tax L. Rev. 159 (1972-1973)
M. Carr Ferguson, Jr., "Observance of Indicia of Corporate Characteristics," 17th Ann. Tax Conf. 15 (1971)
M. Carr Ferguson, Jr., "In Memoriam: Jack L. Kroner," 45 N.Y.U. L. Rev. 415 (1970)
M. Carr Ferguson, Jr., "Income and Deductions in Respect of Decedents and Related Problems," 25 Tax L. Rev. 1 (1969-1970)
M. Carr Ferguson & Edwin T. Hood, "Averaging Income," 24 Tax L. Rev. 53 (1968-1969)
M. Carr Ferguson, Jr., "The Legacy of Louis Einstein," 22 Tax L. Rev. 7 (1966-1967)
M. Carr Ferguson, Jr. & Stanford G. Ross, "Federal Income Taxation," 1964 Ann. Surv. Am. L. 201 (1964)
M. Carr Ferguson et al., "Federal Income Taxation," 1963 Ann. Surv. Am. L. 161 (1963)
M. Carr Ferguson, Jr., "Jurisdictional Problems in Federal Tax Controversies," 48 Iowa L. Rev. 312 (1962-1963)
M. Carr Ferguson, Jr. & James S. Eustice, "Federal Income Taxation," 1962 Surv. Am. L. 237 (1962)
M. Carr Ferguson, Jr., "Day in Court in Justinian's Rome: Some Problems of Evidence, Proof, and Justice in Roman Law," 46 Iowa L. Rev. 732 (1960-1961)