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Richard L. Haight

Title: 
Professor of Law Emeritus
Email: 
r-haight@onu.edu
Biography: 

Richard L. Haight (pronounced "hite") received a Bachelor of Arts degree in modern languages from Boston University, a Juris Doctor degree from Suffolk University, and an LL.M. in Taxation degree from Boston University. He is admitted to the bars of Massachusetts and the District of Columbia. He is also admitted to practice before various Federal courts, including the Supreme Court of the United States.  

During the 1960’s, Professor Haight was a tax attorney in the Office of the Chief Counsel of the Internal Revenue Service in the National Office in Washington, D.C., working in the Tax Litigation Division. He was subsequently employed by the United States Tax Court, ultimately being appointed to a senior position as a special attorney-adviser assigned to complex tax litigation.

Following his employment with the IRS and the Tax Court, Professor Haight engaged in the private practice of law in Washington, D.C., specializing in tax exempt organizations and advising clients on a wide range of tax and estate planning issues. He also represented clients whose rights had been violated under the District of Columbia Human Rights Act, and he drafted anti-discrimination legislation.

In 1984, Professor Haight joined the faculty at Ohio Northern University College of Law, and in 1987, he was appointed Professor of law and granted tenure. At Ohio Northern, he taught courses in Federal Income Taxation, Federal Estate and Gift Taxation, Tax Exempt Organizations, Estates, Wills, and Trusts, and Estate Planning. He has also taught courses in corporate and partnership taxation.

Professor Haight was the Pettit College of Law’s faculty advisor for the National Tax Moot Court competition. He established the Tax Law Lounge web pages, providing information about the law college’s tax curriculum and containing links to other tax sites, facilitating tax research and form acquisitions.

Professor Haight received several teaching awards, including the Ohio Northern Law Dean's Award for Teaching Excellence (1993, 2005) and the Student Bar Association's Most Effective Teacher Award (1994, 1995). In addition, he was given the Phi Delta Phi Award for Legal Ethics and Professionalism in 1994, and the Daniel Guy Award for Excellence in Legal Journalism in 2005.

His areas of research and publication include Federal Estate and Gift Taxation and the law of tax exempt organizations. He is the author ofTaxes In Paradise: Developing Basic Income Tax Concepts (Fred B. Rothman & Co., 1990; 2nd Ed., William S. Hein & Co., 2005). The book introduces students to complex principles by describing the growth of income tax rules in an imagined developing country. He is also the author of Problems in Federal Estate and Gift Taxation, (Lupus Publications, Ltd. 1997, 1998, 1999), a book designed to teach law students basic Federal transfer tax provisions.

Professor Haight retired from his position at Ohio Northern University’s Pettit College of Law in 2005, and he was subsequently granted the honorary title of Professor of Law Emeritus.

Education: 

LL.M., in Taxation, Boston University
J.D., Suffolk University
A.B., Boston University

Teaching Interests: 

Federal Income Taxation
Tax Exempt Organizations
Federal Estate and Gift Taxation
Estates, Wills, and Trusts
Estate Planning

Faculty Activities
Books: 

PROBLEMS IN FEDERAL ESTATE AND GIFT TAXATION
(Lupus Publications, Ltd., 1997, 1998, 1999)

PROBLEMS IN FEDERAL ESTATE TAXATION
(Lupus Publications, Ltd., 1995)

TAXES IN PARADISE: DEVELOPING BASIC INCOME TAX CONCEPTS
(Fred B. Rothman & Co., 1990)
(2nd Ed., William S. Hein & Co., 2005)

Articles: 

Policy Facts and Incidents of Ownership Under Estate Tax Section 2042(2): The Legacy of Rhode Island Hospital Trust, 28 Duq. L. Rev. 109 (1989)

Lobbying for the Public Good: Limitations on Legislative Activities by Section 501(c)(3) Organizations, 23 Gonz L. Rev. 77 (1987-88)

CLE

"Tax Exemption of Religious Organizations and Their Affiliates," continuing legal education materials (to accompany lecture), distributed at the symposium: "Legal Planning for the Local Church," sponsored by ONU College of Law and the West Ohio Conference of the United Methodist Church (1997).

"Income Tax Issues at Death: The Decedent's Final Return and the First Return of the Estate," continuing legal education materials (to accompany lecture), distributed at the symposium sponsored by the ONU Senior Citizen's Legal Services program and the Cora Miller Campbell Trust (1990).