Noël B. Cunningham

Noël B. Cunningham holds dual roles as the Florence Rogatz Visiting Professor of Law at Yale Law School and a Professor of Law at New York University School of Law, where he has been a faculty member since 1975. He specializes in tax law, with a focus on partnership taxation, tax policy, and transfer taxes. Cunningham has also taught at Harvard Law School, Hastings College of Law, and the University of Virginia.

• Education:
• LL.M., New York University School of Law (1975)
• J.D., University of Connecticut School of Law (1974)
• M.A., University of Connecticut (1971)
• B.S., City College of New York (1967)

His research explores complex tax structures, including imputed income and shared appreciation mortgages. Cunningham teaches courses on Estate and Gift Taxation, Partnership Taxation, and Corporate Taxation.

Contact: noel.cunningham@yale.edu