Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan. He also is a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University’s Centre for Business Taxation. He holds a B.A. from Hebrew University and three additional degrees from Harvard University: an A.M. in history, a Ph.D. in history, and a J.D.