Charles Lucien Baker Lowndes joined the Duke Law faculty in 1934 as a professor of federal income and estate and gift taxation. He taught at Duke over thirty years and served as acting dean for two of them. In 1955 he was honored with Duke Law’s first named distinguished professorship, the James B. Duke Professor of Law.
In 1956 Lowndes published Federal Estate and Gift Taxes which he co-authored with Robert Kramer. At the time Kramer was also a Duke Law faculty member. This book eventually ran to three editions and the latter two were in the Hornbook series.
While Lowndes was known for his expertise on tax law he was also widely recognized as a versatile teacher in many areas of law. Joseph A. McClain, Jr., Duke Law Dean from 1950 to 1956, wrote that William L. Prosser, author of Prosser on Torts, once asked him, “Do you know that Professor Lowndes is one of the finest tort teachers in the country?”
Lowndes completed his AB at Georgetown in 1923 and an LLB at Harvard in 1926. He began teaching as an assistant professor of law at Georgetown in 1927. In 1930 he returned to Harvard and completed an SJD in 1931. He taught until shortly before his death in 1967.
Sources:
Duke University, School of Law, Bulletin of Duke University School of Law [serial]
Elvin R. Latty et al., Charles L. B. Lowndes – Five Tributes, 1967 Duke Law Journal 906-917
- Torts
- Trusts
- Taxation
- Orientation and Introduction to Procedure
- Criminal Law and its Administration
- Agency
- Bills and Notes
- Negotiable Instruments and Banking
- Seminar in Federal Tax Problems
- Federal Jurisdiction and Procedure
- Tax and Estate Planning
- Federal Taxation I
- Federal Taxation II
- Federal Taxation III
- Graduate Tax Seminar
- State Taxation
- Negotiable Instruments
- Federal Income Taxation
- Federal Estate and Gift Taxation
- Seminar in Tax and Estate Planning
Articles & Essays
- Tax Consequences of Limitations Upon the Exercise of Powers, 1966, 1966 Duke Law Journal 959-1010 ()
- The Revenue Act of 1964: A Critical Analysis, 1964 Duke Law Journal 667-705 ()
- Income Tax Aspects of Tax Planning for Estates, 1961 Duke Law Journal 1-29 ()
- A Brief Introduction to the Federal Income Tax, 1959 Duke Law Journal 1-31 ()
- Tax Planning for Estates Under the New Estate and Gift Tax Regulations, 1959 Duke Law Journal 182-201 ()
- The Accrual of Corporate Dividends Under the Federal Estate Tax, 16 University of Pittsburgh Law Review 46-49 () (with Robert Kramer)
- Taxing the Income of the Close Corporation, 18 Law & Contemporary Problems 558-583 ()
- Book Review, 9 Brooklyn Law Review 359-361 () (reviewing Paul J. Strayer, Taxation of Small Income(1939))
- Tax Avoidance and The Federal Estate Tax, 7 Law and Contemporary Problems 309-330 () (No. 2, 1940)
- The Tax Decisions of the Supreme Court, 1938 Term, 88 University of Pennsylvania Law Review 1-34 ()
- Realistic Tax Revision, 66 Trust Companies 289-291 ()
- Taxation and the Supreme Court, 1937 Term Pt. 1, 87 University of Pennsylvania Law Review 1-33 ()
- Taxation and the Supreme Court, 1937 Term Pt. 2, 87 University of Pennsylvania Law Review 165-200 ()
- Taxing the Income from Tax-exempt Securities, 32 Illinois Law Review 643-661 ()
- The Federal Income Tax and Interest from State and Municipal Bonds, 6 Legal Notes on Local Government 345-348 ()
- Book Review, 23 American Bar Association Journal 1936-1937 () (reviewing Robert H. Montgomery and Roswell Magill, Federal Taxes on Estates, Trusts and Gifts, 1936-1937 (1936))
- Book Review, 15 North Carolina Law Review 451 () (reviewing Randolph E. Paul, Studies in Federal Taxation (1937))
- The Federal and North Carolina Gift Taxes ()
- The Supreme Court on Taxation , 1936 Term, 86 University of Pennsylvania Law Review 1-24 ()
- The Supreme Court on Taxation , 1936 Term, 86 University of Pennsylvania Law Review 149-172 ()
- A Day in the Supreme Court with the Federal Estate Tax, 22 Virginia Law Review 261-286 ()
- Book Review, 46 Yale Law Journal 912-914 () (reviewing Roswell Magill, Taxable Income (1936))
- Book Review, 30 Illinois Law Review 562-564 () (reviewing John M. Maguire and Roswell Magill, Cases on the Law of Taxation (2d Ed. 1936))
- Rate and Measure in Jurisdiction to Tax - Aftermath of Maxwell v. Bugbee, 49 Harvard Law Review 756-783 ()
- Tax Burden of the Supreme Court, 1935 Term, 5 Fordham Law Review 426-451 ()
- Retroactivity of March 3, 1931 Amendment to Federal Estate Tax, 60 Trust Companies 21-27 ()
- State Jurisdiction to Tax Income, Appendix G, in The 1935 Progress Report of the Interstate Commission on Conflicting Taxation 195 ()
- State Taxation of Interstate Sales, 7 Mississippi Law Journal 223-233 ()
- The Taxation of Gifts Under the Federal Revenue Act of 1935, 21 Duke Alumni Register 249-252 ()
- The 1934 Edition of the Federal Revenue Act, 19 Minnesota Law Review 62-91 ()
