Wills, Trusts, and Estates; Taxation; Estate Planning; Business Planning
Philip Manns joined the Liberty faculty in 2006, following fifteen years on the law faculty of the California Western School of Law in San Diego, where he also served a term as associate dean. Prior to joining academia, Manns practiced tax law with the law firm of King & Spalding in Atlanta, and clerked for The Honorable Francis D. Murnaghan, Jr., Judge of the U.S. Court of Appeals for the Fourth Circuit. Prior to beginning his career in law, he worked as a chemical engineer for the Department of Defense.
While in law school, Manns received the William Strobel Thomas Prize as the member of the Class of 1987 who, at the time of graduation, had attained the highest scholastic average in his course of studies at the University of Maryland School of Law. He was a member of the Order of the Coif, and member and an assistant editor of the Maryland Law Review. Manns also received the W. Calvin Chestnut Prize for outstanding scholastic achievement in the courses taken during the first year at the School of Law.
Manns’s teaching interests are in the fields of taxation and estate planning. He has published articles on taxation of damages recovery, on trustees’ duties of investment in light of modern portfolio theory, and on the Religion Clauses of the U.S. Constitution. His publications include the following: Smith v. Mountjoy: Confusing Power and Duty, 22 Trusts & Estates Newsletter ___ (Fall 2010) (published by the Virginia State Bar Trusts & Estates Section); New Reasons to Remember the Estate Taxation of Reversions, 44 Real Property, Trust & Estate Law Journal 323 (Summer 2009); Finding the Free Play Between the Establishment and Free Exercise Clauses, 71 Tennessee L. Rev. 657 (2005); Charting the Spectrum of Prohibited and Permitted Aid to Religion, 2001 Utah L. Rev. 319 (2001); Restoring Tortiously Damaged Human Capital Tax-Free under Internal Revenue Code Section 104(a)(2)’s New Physical Injury Requirement, 46 Buffalo L. Rev. 347 (1998); New Zealand Trustee Investing: Reflecting on Modern Portfolio Theory and the Ancient Distinction of Principal and Income, 28 Victoria University of Wellington L. Rev. 611 (1998); Down and Out: RIFed Employees, Taxes, and Employment Discrimination Claims After Schleier, 44 Kansas. L. Rev. 103 (1995); When Does the Payment of Damages Punish the Payor?, 66 Tax Notes 276 (1995); Internal Revenue Code Section 162(f): When Does the Payment of Damages to a Government Punish the Payor?, 13 Va. Tax Rev. 271 (1993), reprinted in The Monthly Digest of Tax Articles 35 (October 1994); What is the Tax Collector’s Cut of Judgments and Settlement Proceeds?, 2 South Carolina Lawyer 22 (Mar./Apr. 1991); Comment, Duty to Correct: A Suggested Framework, 46 Md. L. Rev. 1250 (1987); and Survey of Developments in Maryland Law – Commercial Law: Insurance, 45 Md. L. Rev. 597-613 (1986).
Manns has been admitted to practice in the states of Virginia, Maryland, Georgia, California, and in a number of federal courts. He has served as a public arbitrator for the National Association of Securities Dealers, and has served as a Site Evaluator for the American Bar Association Section on Legal Education and Admissions to the Bar for the sabbatical inspections of two law schools.