Christine Manolakas
Associate Dean for Academic Affairs and Professor of Law
B.A., University of Southern California
J.D., Loyola University, Los Angeles
LL.M., New York University
E-mail Professor Manolakas
Tel: 916.739.7169
Dean Manolakas has been teaching tax law at Pacific McGeorge since 1978. Prior to joining the faculty at Pacific McGeorge, Dean Manolakas earned an LL.M. in Taxation from New York University and was in private practice in San Francisco. Her recent scholarship has focused on issues relating to international tax law, the interpretation of tax treaties, and the comparison of tax laws of the NAFTA countries. She has co-authored seven articles and chapters with Catherine Brown, a member of the law faculty at the University of Calgary. Other publications include articles and chapters regarding the U.S. income taxation of individuals and business entities and community property law. Dean Manolakas has taught courses throughout California for the California CPA Education Foundation. She is also a frequent visiting professor at the University of California, Davis, School of Law. Active in assisting and counseling Tax Concentration students with career services and options, Dean Manolakas also serves as the academic on a liaison committee between the Tax Section of the State Bar and the Internal Revenue Service. She has served as the associate dean of Pacific McGeorge since 2005.
Courses: Federal Income Taxation | Taxation (U.S.) of International Transactions | Corporate Tax | Community Property | Taxation of Real Estate Transactions
Recent Publications: "Trade in Technology within the Free Trade Zone: The Impact of the WTO Agreement, NAFTA, and Tax Treaties on the NAFTA Signatories," co-authored by Catherine Brown & Christine Manolakas, 21 Nw. J. Intl. L. & Bus. 71, 2001
"Corporate Nonrecognition Provisions: A Comparison of the United States and Canadian Tax Regimes," 22 Dalhousie L.J. 5 (1999).
"Corporate Reorganizations and Treaty Relief From Double Taxation Within the NAFTA Block," 59 La. L. Rev. 253 (1998) (with C. Brown).
"The United States and Canada: A Comparison of Corporate Nonrecognition Provisions," 36 Case W. Resources J. Intl. L. (1998) (with C. Brown).
"Organizations, Reorganizations, Amalgamations, Divisions and Dissolutions: Cross-Border Assets, Double Taxation and Potential Relief Under the U.S.-Canada Tax Treaty," 26 Ga. J. Intl. & Comp. L. 311 (1997) (with C. Brown).
Curriculum Vitae:
EDUCATION:
Master of Laws in Taxation, graduated 1975, New York University School of Law, New York, New York
Juris Doctor, graduated 1974, Loyola University School of Law, Los Angeles, California
Bachelor of Arts, graduated 1971, University of Southern California, Los Angeles, California
PUBLICATIONS:
"Trade in Technology within the Free Trade Zone: The Impact of the WTO Agreement, NAFTA, and Tax Treaties on the NAFTA Signatories," co-authored by Catherine Brown & Christine Manolakas, 21 Nw. J. Intl. L. & Bus. 71, 2001
"Corporate Nonrecognition Provisions: A Comparison of the United States and Canadian Tax Regimes," co-authored by Catherine Brown & Christine Manolakas, Dalhousie Law Review, Faculty of Law, Dalhousie University, Halifax, Nova Scotia, Canada, Spring 1999
"Corporate Reorganizations and Treaty Relief From Double Taxation Within the NAFTA Block," co-authored by Catherine Brown & Christine Manolakas, Louisiana Law Review, Fall 1998
"The United States and Canada: A Comparison of Corporate Nonrecognition Provisions," co-authored by Catherine Brown & Christine Manolakas, Case Wester Reserve Journal of International Law, Winter 1998
"Organizations, Reorganizations, Amalgamations, Divisions and Dissolutions: Cross- Border Assets, Double Taxation and Potential Relief Under the U.S.-Canada Tax Treaty," co-authored by Catherine Brown & Christine Manolakas, Georgia Journal of International and Comparative Law, Spring 1997
"The Repealed Investment Tax Credit: Your `Life' Depends On It," Tax Notes, Vol 65, No.13, December 1994
"The Impact of the Uniform Capitalization Rules on Real Estate" and "The Transfer of Real Property to a Spouse or Incident to a Divorce," chapters in a treatise authored by Manolakas and Andersen, Tax Factors in Real Estate Operations, 7th and 8th editions, 1990 and 1991
"The Impact of the New Uniform Capitalization Rules on Real Estate," Journal of Real Estate Taxation, Spring 1989
"Tax Consequences of Marital Dissolution," a chapter in a three volume treatise authored by Blakesley, Parker and Wardle, Family Law in the United States, 1988
"Section 1274 - The Application of the OID Provisions to Debt Instruments Issued for Property," co-authored by Christine Dentino and Jeffrey B. Harris, The Review of Taxation of Individuals, Fall 1985
"The Unveiling of Section 291 - With a Focus on the Disposition of Real Property by Corporations," Journal of Corporate Taxation, Fall 1984
"Recapture on the Exchange of Real Property after ERTA," Journal of Real Estate Taxation, Spring 1984
"Impact of Installment Sales Revision Act of 1980 on Evidences of Indebtedness in a Section 351 Transaction," co-authored by Christine Dentino and Marlan Walker, Journal of Corporate Taxation, Winter 1983
"Financial Accounting for Real Property Exchanges," co-authored by Christine Dentino and Matt McEntee, Journal of Accounting, Auditing and Finance, Winter 1983
PRIMARY TEACHING RESPONSIBILITIES:
Community Property
Federal Income Taxation of Individuals
Federal Income Taxation of Real Estate Transactions
Federal Income Taxation of Corporations and Shareholders
Federal Income Taxation of International Transactions
Faculty Supervisor to Off-Campus Tax Clinics
EMPLOYMENT:
Professor of Law, McGeorge School of Law, University of the Pacific, Sacramento, California, 1978 to present
Lecturer, Golden Gate University, San Francisco, California, Master of Laws Program, 1978
Standard Oil Company of California, Chevron U.S.A., Inc., Tax Department, 1976- 1977
Hall, Henry, Oliver & McReavy, associate, 1976
Partner, N.Y.U. Law Center Coffee Service, 1974-1975
PROFESSIONAL AFFILIATIONS:
California State Bar, admitted 1974
American Bar Association: Sections of Taxation and Legal Education
Internal Revenue Service/Practitioner Liaison Committee
