michael j. graetz is professor at columbia alumni of tax law. he was born at november 20, 1944, in atlanta, georgia. he is married and has five children. he is also a leading expert on national and international tax law. he has taught at university of virginia law school, university of southern california, california institute of technology, and yale law school, and also worked as assistant to the secretary and special counsel for the department of the treasury. graetz won the daniel m. holland medal by the national tax association. he has written more than 80 articles on a wide range of tax, international taxation, health policy, and social insurance issues.