The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship has announced the winners of the 2023 tax writing competition: First Prize ($5,000): Colin Heath (NYU), Taxing “Borrow” in “Buy/Borrow/Die” Faculty Sponsor: Daniel Hemel Second Prize ($2,500): Frédéric Ney (Georgetown), Could An Inheritance Tax with a Partial Step-Up in Basis…