Education
LL.M. (Taxation), Georgetown University Law Center, 2006
J.D., Columbia University School of Law, 2001
A.B., Harvard College, 1995

Professor Galle writes on tax and broader administrative law issues, with a particular focus on the impact that the designs of tax programs and other fiscal tools have on the relationship between the federal government, state and local governments, and private regulatory partners and stakeholders. He practiced for three years as an attorney in the Criminal Appeals and Tax Enforcement Policy Section of the Tax Division, U.S. Department of Justice, arguing more than a dozen cases before U.S. courts of appeals. Prior to that, he clerked for the Hon. Robert A. Katzmann, of the U.S. Court of Appeals for the Second Circuit, and the Honorable Stephen M. Orlofsky, of the U.S. District Court for the District of New Jersey.

He earned an L.L.M. in Taxation from Georgetown University Law Center, where he was a Graduate Tax Scholarship Program Fellow, and a J.D. from Columbia Law School, where he was a Kent Scholar and Special Issues Editor of the Columbia Law Review. He teaches Taxation I, Taxation of Business Entities I and II, and other advanced tax courses.