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Marilyn E. Phelan
Phelan is currently the Paul Whitfield Horn Professor of Law, and a Professor of Museum Science at Texas Tech University School of Law, where she has taught since 1974. She teaches Federal Income Taxation, Taxation of International Transactions, Nonprofit Organizations, Estate and Gift Taxation, and Art and Museum Law, among other courses.

Ms. Phelan has held numerous positions at Texas Tech University, including: Associate Dean for Academic Affairs for the university’s School of Law (1990-1993); Director of the law school’s Tax Clinic (since 2003); General Counsel for the university and its Health Sciences Center, handling all cases for the university and the medical school (1977-1984); Associate Dean of the Graduate School (1973-1977) and Associate Professor in the College of Business Administration (1973-1974).

In 2000, Phelan obtained a grant from the Internal Revenue Service to establish a Tax Clinic at Texas Tech University School of Law. She has testified before the National Committee on Restructuring of Internal Revenue Service on collection powers of IRS, at request of Congressional Committee in 1997, and was appointed by Texas House Speaker Pete Laney to serve on Governor Bush's Property Tax Reform Task Force from 1995 to 1996. She was appointed by the Secretary of Defense to serve on the Air Force Institute of Technology Subcommittee of Air University Board of Visitors, serving as a member from 1974 to 1977.

Ms. Phelan served as arbitrator and mediator for the American Arbitration Association, and in 1991 was the sole arbitrator for the merger of two Illinois state agencies that certify chemical abuse professionals. She served as field counsel for FNMA and GNMA from 1969 to 1976, and directed the Volunteer Income Tax Assistance (VITA) program for the American Bar Association and the Internal Revenue Service from 1985 to present. She was an editor of Tax-Exempt Organizations for Tax Times, from 1986 to 1997. In addition, Phelan served as a Texas Commissioner for the National Conference of Commissioners on Uniform State Laws (1993-1999, and 2001-present), and is a member of several of its drafting committees and chairs its project to create a uniform law for unincorporated nonprofit associations for the United States, Canada, and Mexico.

Ms. Phalen is licensed to practice law in the state of Texas, amd admitted to practice in the state courts of Texas, the U.S. Supreme Court, the Fifth Circuit Court of Appeals, U. S. Tax Court, and the U.S. District Courts for the Western and Northern Districts of Texas. She received her J.D. in 1972 from the University of Texas with honors, and holds a B.A., M.B.A., and Ph.D. in Business Administration from Texas Tech University. She was named an Outstanding Doctor of Business Administration Candidate, with a 4-point GPA (with 4 point highest grade). Phelan is a Certified Public Accountant, and is Board Certified in tax law by the Texas Board of Legal Specialization.

Ms. Phalen is the author or co-author of many publications, including titles from West®, West Educational Publishing, Kalos Kapp Press, AltaMira Press, and Prentice-Hall. She has authored chapters in many publications, as well as over forty articles in law journals, bar publications, and other periodicals. She frequently speaks at or presents papers for CLE courses and various programs.

Phelan many memberships include: University of Texas chapter of the Order of the Coif, Beta Gamma Sigma,(President, 1973); Phi Kappa Phi, (President of Tech chapter, 1995-1996, Secretary of chapter, 1973); Pi Sigma Alpha (political science), and Beta Alpha Psi (accounting). She is a member of the State Bar of Texas and the American Bar Association, for which she has served as the chair or co-chair of several committees.

Additionally, Ms. Phalen is a Life Fellow of the Texas Bar Foundation, a member of the Texas Board of Legal Specialization, the American Institute of Certified Public Accountants, the American Association of Museums, and the International Council of Museums Legal Affairs and Properties Committee, where she currently serves on its Legal Affairs Committee. As a member of the Legal Affairs Committee, she prepared a mediation process to be used by museums in controversies over artifacts in museum collections that have questionable provenances.

Phelan was named a Super Lawyer in 2003 and 2004 by Texas Monthly, and has received numerous other awards, including: Outstanding Professor Award from the B.S. Council; the President’s Excellence in Teaching Award in 1998; President’s Academic Achievement Award for Excellence in Teaching, Research, and Service in 1993; a Faculty Research Award from the School of Law; the Grover E. Murray Award for Excellence in Higher Education; Woman of the Year, Texas Tech University, 1979; and the Mid-Law Scholastic Achievement Award, University of Texas. She is a past recipient of an American Jurisprudence Award for Excellence in Brief Writing, Marital Property, and Federal Taxation.

Ms. Phelan is married to Harold Phelan, a graduate of the University of Texas School of Law, and a former partner in the law firm of Phelan and Phelan. He began service as Judge of the 286th Judicial District of Texas in 2003. Together they have three children, Jay Michael (Pat), Scott, and Kimberly.

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