Edward A. Morse, JD
Edward A. Morse, JD

Edward A. Morse, JD

Professor
Endowed Chair, McGrath North Mullin and Kratz Endowed Chair in Business Law
, President of the University Faculty
School of Law

Academic Appointments

Department

  • Law

Position

  • Professor

Teaching Activity

  • Antitrust
  • Business Associations
  • Federal Income Taxation
  • International Aspects of U.S. Income Tax
  • Taxation of Business Enterprises

Biography

Prior to joining the Creighton faculty, Professor Morse was a law clerk for the Honorable Deanell R. Tacha of the United States Court of Appeals for the Tenth Circuit, and he was associated with the law firm of Sutherland, Asbill & Brennan. He is admitted to the bars of Nebraska and Georgia (now inactive), and he holds a CPA license in Iowa.

Professor Morse’s scholarship focuses on taxation, technology, and regulation, often involving interdisciplinary collaboration with faculty from Creighton’s Heider College of Business. In addition to academic publications, his commentary has appeared in the Economist, NPR Marketplace, CQ Researcher, and other media outlets. He also speaks and consults regularly on topics related to his research and teaching interests, reflecting his commitment to integrating and connecting academic knowledge with broader communities outside the academy, including the practicing bar.  Recent CLE programs cover data security and privacy issues for the ABA Section of Business Law, as well as annual presentations on current tax developments for the Great Plains Tax Institute and South Dakota Bar Association.  He currently serves as co-chair of the Committee on Electronic Payments and Consumer Financial Services of the ABA’s Cyberspace Law Committee. 

Professor Morse’s teaching also reflects his commitment to integrating theory and practice in a wide range of issues involving the taxation and regulation of business enterprises.  Current courses include Business Associations, Antitrust, Federal Income Taxation, Taxation of Business Enterprises, and International Aspects of U.S. Income Tax. Guests and visitors in his courses include practitioners and academic colleagues with expertise in accounting or economics, reflecting his commitment to going beyond what is found in legal texts equip Creighton law students with the insights they need for professional success.

A more complete listing of his scholarship, teaching, and research interests can be found on his Curriculum Vitae or SSRN page.

Education

  • BSBA (1985), summa cum laude, Drake University
  • JD (1988), cum laude, University of Michigan Law School

Certifications

Bar Admissions: Nebraska (1990); Georgia (1990; currently on inactive status); United States Tax Court (1990); United States Court of Federal Claims (1992)
Other Professional Certification: Certified Public Accountant (Iowa); Member, AICPA

Publications and Presentations

Books

  • Edward A. Morse, RFID Applications in Animal Agriculture, in RFIDs, Near-Field Communications, and Mobile Payments: A Guide for Lawyers 89 (Sarah Jane Hughes ed., 2013)., 2013
  • Morse, Edward A. Regulation, markets, and integrity: An essay on the framework for trust in the protection of personal data, Something bigger than yourself, 165-177, 2011
  • Regulation of Internet Gambling, in RESEARCH HANDBOOK ON ELECTRONIC COMMERCE LAW (John A. Rothchild, ed.; Edward Elgar 2016)
  • RIGHT SOURCING IN NEBRASKA: GROWING GOVERNMENT OR PRIVATE INDUSTRY (American Council of Engineering Companies 2015) (coauthored with Ernest P. Goss)

Articles

  • Edward A. Morse, Health Accounts/Arrangements: An Expanding Role Under the Affordable Care Act?, 47 J. Marshall L. Rev. 991 (2014), reprinted in New York University Review of Employee Benefits and Executive Compensation -- 2014, ch. 14., 2014
  • Edward A. Morse, Lifting the Fog: Navigating Penalties in the Affordable Care Act, 46 Creighton L. Rev. 207 (2013)., 2013
  • Renée Mirkes & Edward A. Morse, Conscience and Competing Liberty Claims, 29 Ethics & Med.: An Int'l J. Bioethics 23 (2013)., 2013
  • Jonathan T. Rubens & Edward A. Morse, Survey of the Law of Cyberspace: Introduction, 69 Bus. Law. 183 (2013)., 2013
  • Edward A. Morse & Vasant Raval, Private Ordering in Light of the Law: Achieving Consumer Protection Through Payment Card Security Measures, 10 DePaul Bus. & Com. L.J. 213 (2012)., 2012
  • Edward A. Morse, From Private to Public Ordering: An Expanding Federal Role for Regulating Privacy and Data Security?, in Bus. L. Today (July 2011)., 2011
  • Morse, Edward A., Raval, Vasant, Wingender, John, Wingender, John R., Raval, Vasant Market price effects of data security breaches, Information Security Journal: A Global Perspective, 20, 263-273, 2011
  • Edward A. Morse, Free Trade and Consumer Protection: Competing Interests in the Regulation of Internet Gambling, 2010 Eur. J. Consumer L. 289., 2010
  • Edward A. Morse & Vasant Raval, PCI DSS and the Legal Framework for Security: An Update on Recent Developments and Policy Directions, Lydian Payments J., Jan. 2010, at 31., 2010
  • Edward A. Morse, Survey of Significant Developments in Internet Gambling, 65 Bus. Law. 309 (2009)., 2009
  • Ernie Goss, Edward A. Morse & John Deskins, Have Casinos Contributed to Rising Bankruptcy Rates?, 15 Int'l Advances Econ. Res. 456 (2009)., 2009
  • Edward A. Morse, Whistleblowers and Tax Enforcement: Using Inside Information to Close the "Tax Gap", 24 Akron Tax J. 1 (2009)., 2009
  • Edward Morse, Not Letting a Good Crisis Go to Waste: Undisclosed Consequences of the Politics of Change, Oeconomica, no. 2, 2009, at 41., 2009
  • Edward A. Morse, Op-Ed., Speculation and Commodity Prices, Economic Trends (Creighton Univ., Omaha, Neb.), Fall 2008, at 4., 2008
  • Edward A. Morse, Projecting Jurisdiction: Taxation in the Internet Age, in 2 Uluslararasi Hukuk Kuraltayi 380 (2008)., 2008
  • Edward A. Morse, The Internet Gambling Conundrum: Extraterritorial Impacts of U.S. Laws on Internet Businesses, 23 Computer L. & Security Rep. 529 (2007), reprinted (with updates) in Cyberlaw, Security & Privacy (Sylvia Mercado Kierkegaard ed., 2007)., 2007
  • Edward A. Morse, Sound Science and Trade Barriers: Democracy, Autonomy, and the Limits of the SPS Agreement, 6 J. Int'l Trade L. & Pol'y 1 (2007), reprinted in International Law and Trade: Bridging the East-West Divide 10 (Sylvia Mercado Kierkegaard ed., Rev. ed. 2007)., 2007
  • Edward A. Morse & Ernest P. Goss, Governing Fortune: Casino Gambling in America (2007)., 2007
  • Edward A. Morse, Technological Entanglements: Evidentiary and Ethical Considerations of Metadata in Interjurisdictional Litigation, 2 J. Int'l Com. L. & Tech. 94 (2007) (earlier version appeared in Business, Law & Technology: Present and Emerging Trends 307 (Sylvia Mercado Kierkegaard ed., 2006))., 2007
  • Edward A. Morse, Extraterritorial Internet Gambling: Legal Challenges and Policy Options, 1 Int'l J. Intercultural Info. Mgmt 33 (2007) (earlier version appeared in Legal, Privacy, and Security Issues in Information Technology (Sylvia Mercado Kierkegaard ed., 2006))., 2007
  • Edward A. Morse, Tax Accounting Periods and Accounting Methods for Farmers, in LexisNexis Tax Advisor -- Federal Topical, ch. 1N:4 (2007-2009)., 2007
  • Edward A. Morse, Op-Ed., The Conundrum of Un-Free Trade, Economic Trends (Creighton Univ., Omaha, Neb.), Fall 2007, at 4., 2007
  • Edward A. Morse, Op-Ed., Books for Your Edification and Enjoyment, Economic Trends (Creighton Univ., Omaha, Neb.) , Fall 2007, at 3., 2007
  • Ernie Goss & Edward Morse, Op-Ed., Gambling Interests Crap Out in 2006 Elections, B2B Omaha, Winter 2007, at 25., 2007
  • Edward A. Morse, Op-Ed., Farming Programs Full of Entanglements, Omaha World-Herald, July 21, 2006, at 7B., 2006
  • Edward A. Morse, Semper Reformanda: A Primer on Tax Reform, Creighton Law., Spring 2006, AT 10., 2006
  • Edward A. Morse, Op-Ed., Dealing with "Globalization": A Conflict of Meaning?, Economic Trends (Creighton Univ., Omaha, Neb.), Fall 2006, at 2., 2006
  • Ernie Goss & Ed Morse, Op-Ed., Limiting Casinos in Nebraska, B2B Omaha, Summer 2006, at 27., 2006
  • Ernest P. Goss, Edward A. Morse & Eric C. Thompson, Report of the Attorney General's Task Force of Motor Fuel Pricing in Nebraska (2006)., 2006
  • Ernest P. Goss, Edward A. Morse & Eric C. Thompson, Report of the Attorney General's Task Force of Motor Fuel Pricing in Nebraska (2006)., 2006
  • Edward A. Morse, Income Averaging: Planning Options for Eligible Taxpayers, 22 J. Tax'n Investments 303 (2005)., 2005
  • Ernie Goss & Edward A. Morse, The Impact of Casino Gambling on Individual Bankruptcy Rates from 1990 to 2002 (2005)., 2005
  • Edward A. Morse & Ernest P. Goss, Op-Ed., Exclusive Indian Casino Could Keep Money Here, Omaha World-Herald, Sept. 28, 2004, at 9B., 2004
  • Edward A. Morse, Tax Planning for Closely Held Businesses in Light of the Rate Reductions in the JGTRRA of 2003, Neb. Law, Mar. 2004, at 5., 2004
  • Edward A. Morse, Taxing Plaintiffs: A Look at Tax Accounting for Attorney's Fees and Litigation Costs, 107 Dick. L. Rev. 405 (2003), Part I reprinted in Monthly Dig. Tax Articles, Feb. 2004, at 5, and Part II reprinted in Monthly Dig. Tax Articles, Mar. 2004, at 37., 2004
  • Edward A. Morse, Travails of the Entrepreneurial Ant: Reforming Tax-Favored Retirement Saving for Small Business Owners, 50 DePaul L. Rev. 49 (2000)., 2000
  • Edward A. Morse, Reflections on the Rule of Law and Clear Reflection of Income: What Constrains Discretion?, 8 Cornell J.L. & Pub. Pol'y 445 (1999)., 1999
  • Edward A. Morse, State Taxation of Internet Commerce: Something New Under the Sun?, 30 Creighton L. Rev. 1113 (1997), 1997
  • Edward A. Morse, Rendering unto Caesar: Selected Tax Issues Affecting Clergy and Churches, in The 1996 Law Day for the Clergy (Creighton Univ. Sch. of Law, ed. 1996)., 1996
  • Edward A. Morse, Demystifying LIFO: Towards Simplification of Inflation-Adjusted Inventory Valuation, 2 Fla. Tax Rev. 559 (1995)., 1995

Publications

  • Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2015)., 2015
  • Edward A. Morse, Important Developments in Federal Income Tax, in Tax Update XXXVI (State Bar of S.D. Comm. on Continuing Legal Educ., ed., 2014)., 2014
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2014)., 2014
  • Edward A. Morse, Op-Ed., Laws Can Shrink Our Sacred Space, Omaha World-Herald, June 21, 2013, at 7B., 2013
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2013)., 2013
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Tax Update XXXV (State Bar of S.D. Comm. On Continuing Legal Educ., ed., 2013)., 2013
  • Edward A. Morse, Op-Ed., Get Serious About Deficit Spending, Omaha World-Herald, Feb. 9, 2012, at 7B., 2012
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2012)., 2012
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Tax Update XXXIV (State Bar of S.D. Comm. on Continuing Legal Educ. ed., 2012)., 2012
  • Edward A. Morse, Op-Ed., Circus of Payroll Tax Cut Business as Usual for D.C., Omaha World-Herald, Dec. 30, 2011, at 5B., 2011
  • Edward A. Morse, Op-Ed., Wealth Disparities Price of Progress, Omaha World-Herald, May 29, 2011, at 9B., 2011
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2011)., 2011
  • Edward A. Morse, Current Developments in Federal Income Tax, in Tax Update XXXIII (State Bar of S.D. Comm. on Continuing Legal Educ. ed., 2011)., 2011
  • Edward A. Morse, Op-Ed., Disrespecting Human Life Places One's Dignity at Risk, Omaha World-Herald, Aug. 13, 2010, at 7B., 2010
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2010)., 2010
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Tax Update XXXII (State Bar of S.D. Comm. on Continuing Legal Educ. ed., 2010)., 2010
  • Edward A. Morse, Op-Ed., Shrinking of Health Care Makes Obama Plan Flawed, Omaha World-Herald, Aug. 5, 2009, at 7B., 2009
  • Edward A. Morse & John P. Safranek, Op-Ed., Judicial Fiat Should Not Be Last Word, Des Moines Register, Aug. 23, 2009, at OP 1., 2009
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Tax Update XXXI (State Bar of S.D. Comm. on Continuing Legal Educ. ed., 2009)., 2009
  • Edward A. Morse, Current Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2009)., 2009
  • Ernie Goss & Edward Morse, Op-Ed., Despite Pain, an Auto Bailout is Ill-Advised, Omaha World-Herald, Dec. 13, 2008, at 7B., 2008
  • Edward A. Morse, Op-Ed., New Taxes on 'Rich' Would Target Businesses, Investors -- and You, Omaha World-Herald, Oct. 24, 2008, at 7B., 2008
  • Edward A. Morse, Current Developments in Federal Income Tax, in Great Plains Federal Tax Institute (2008)., 2008
  • Ed Morse & Ernie Goss, Op-Ed., Costs Trump Any Casino Benefits; Iowa's Lesson Can Guide Nebraska, Omaha World-Herald, June 8, 2007, at 7B., 2007
  • Edward A. Morse, Important Developments in Federal Income Taxation, in Great Plains Federal Tax Institute (2007)., 2007
  • Edward A. Morse, Op-Ed., Several Possible Surprises in 413, Omaha World-Herald, Oct. 16, 1998, at 27., 1998

General

  • Edward A. Morse, Learning on the Electronic Frontier, Creighton Law., Spring 2001, at 12., 2001

Research and Scholarship

Research and Scholarship Interests

  • Taxation, Electronic Payments and Data Security, Regulation of Internet-based Activity, Health Care Delivery

Current Research Projects

  • I am currently the editor on a book project for the American Bar Association, "Electronic Payments in the 21st Century". I am also preparing materials for my annual CLE program, Important Developments in Federal Income Taxation.

Awards and Honors

  • Veritas Award, Thomas More Society , 2014