Andrew Pike

Professor of Law

Office: Room 398
Phone: 202-274-4231
E-mail: vCard


Andrew D. Pike is Professor of Law at American University’s Washington College of Law. He specializes in the area of tax law, pension law and the law of contracts. From 1997 to 2006, he served as Associate Dean for Academic Affairs at the law school. He also served as the director of the law school’s Law and Business program. In 2006, he received American University’s Award as the Outstanding Teacher in a Full-time Position.

Prior to his academic career, Professor Pike was Associate Tax Legislative Counsel in the United States Department of the Treasury. He was a consultant to the Internal Revenue Service, the Congressional Joint Committee on Taxation and the Congressional Research Service on issues of tax reform and tax administration.

Professor Pike traveled extensively to Russia, Ukraine, Kazakhstan and the Kyrgyz Republic to advise these countries concerning the reform of their tax laws and systems of tax administration. He also assisted in drafting proposed tax laws for the governments of Moldova, Uzbekistan and the Republic of Tajikistan. He has served as an advisor to the International Monetary Fund, The United States Department of the Treasury, the Congressional Research Service and the United States Agency for International Development.

At the Washington College of Law, Professor Pike has taught Federal Personal Income Taxation, Federal Income Taxation of Corporations and Shareholders, Comparative Taxation, Federal Estate and Gift Taxation, Pension Law, Tax Policy, the Tax Litigation Clinic and Contracts. Professor Pike also taught as a Visiting Professor at the University of Pennsylvania Law School and as a faculty member of the Internal Revenue Service’s Continuing Professional Education Program, which is run by New York University School of Law.

Professor Pike has published law review articles in the leading tax law reviews. In addition, he serves as an Articles Editor of The Tax Lawyer, the official journal of the ABA Section of Taxation, and is a member of the Board of Advisors for the Insurance Tax Review. Professor Pike received his academic degrees from the University of Pennsylvania of Law School and Swarthmore College.



Areas of Specialization

  • Employee Benefits and Executive Compensation
  • Taxation

Degrees & Universities

  • J.D., University of Pennsylvania Law School 1976
  • B.A., Swarthmore College 1972

  • + Selected Publications

    • Books

    • Andrew Pike & James Wooster, The Taxation of the Insurance Industry in Massachusetts (Fifteenth Interim Report of the Massachusetts Special Commission on Tax Reform) ( Apr., 1987).
    • Other Publications

    • Andrew Pike, No Wealthy Parent Left Behind: An Analysis of Tax Subsidies for Higher Education, 56 Am. U. L. Rev. 1229 (2007).
    • Andrew Pike, Congress Misfires on SUV Loophole, Wash. C. L. Bus. Br. (Spring 2004).
    • Andrew Pike, Taxation of Life Insurance Companies, Cong. Research Serv. Report for Cong. (Jan. 6, 2004).
    • Andrew Pike, Testimony, Hearings Before the Senate Finance Committee on Corporate Owned Life Insurance (Senate Finance Committee, Wash., D.C., Oct. 24, 2003).
    • Andrew Pike, Introduction, “The Evolving Legal and Ethical Role of the Corporate Attorney After the Sarbanes-Oxley Act of 2002, 52 Am. U. L. Rev. 576 (2003).
    • Interview Andrew Pike, Fortune 500 Firms Under Fire for Profiting from Workers' Deaths Arkansas Democrat-Gazette (Mar. 28, 2002).
    • Andrew Pike, Important Tax Developments of 1994: Forward, 48 Tax Law. 487 (1995).
    • Andrew Pike, Service Took Correct Approach in Ruling on Accelerated Death Benefits, 9 Ins. Tax Rev. 1167 (1995).
    • Andrew Pike, Teaching Old Central Planners New Tax Tricks: Profits or Profiteers in the Former Soviet Union, 13 Advoc. 3 (Spring 1993).
    • Andrew Pike, Revenue Ruling 89-43: An Errant Approach to Funding Post-Retirement Medical Care, 44 Tax Notes 95 (July 3, 1989).
    • Andrew Pike, Reflections on the Meaning of Life: An Analysis of Section 7702 and the Taxation of Cash Value Life Insurance, 43 Tax. L. Rev. 491 (1989).
    • Andrew Pike, Federal Income Tax-Emerging Developments, 14 Rec.-Socy. Actuaries 1321 (1989).
    • Andrew Pike, Proposed Debt-Equity Regs: Potent New Standards for Characterizing Purported Debt, 7 Crop. Taxn. 195 (1980).
  • + Selected Presentations

    • Andrew Pike, Presentation & Moderator, An Analysis of Tax Subsidies for Higher Education Costs (Low Income Workers and the Tax System, Janet Spragens Memorial Symposium on Low Income Earners and the Federal Tax System, Wash., D.C., Feb. 23, 2007).
    • Andrew Pike, Conference, Law and Faith: Legal Issues Affecting Today’s Religious Organizations (American University Washington College of Law, Wash., D.C., May 20, 2006).
    • Andrew Pike, Speech, Governance of Nonprofit Organizations Through the Internal Revenue Code Tax Provisions Future of Non-Profits and the Law in the 21st Century: Governance in a Post-Enron, Post-Ladner World (American University Washington College of Law, Wash., D.C., Nov. 8, 2005).
    • Andrew Pike, Panel, Senate Finance Committee Report on Nonprofit Organization (Second Annual Conference on Law and Faith: Legal Issues Affecting Today’s Religious Organizations, American University Washington College of Law, Wash., D.C., Apr. 18, 2005).
    • Andrew Pike, Presentation, An Overview of American Legal Education to Law Deans and Law Professors from Oman and United Arab Emirates (Feb. 10, 2005).
    • Andrew Pike, Presentation, The Future of Academic Tax Clinics, Tax Clinic Advisory Committee (American University Washington College of Law, Wash., D.C., Feb. 1, 2005).
    • Andrew Pike, Speech, Tax Law Incentives for Health and Education: A Social Justice Analysis (American University Washington College of Law, Wash., D.C., Oct. 24, 2004).
    • Andrew Pike, Speech, The Washington College of Law and Military Recruitment: History and Analysis (American University Washington College of Law, Wash., D.C., Oct. 5, 2004).
    • Andrew Pike, Panel, Executive Branch Tax Developments Affecting Religious Institutions (American University Washington College of Law, Wash., D.C., May 20, 2004).
    • Andrew Pike, Panel, Current Legislative Development, Sixth Annual Workshop on Low Income Taxpayer Clinics (American University Washington College of Law, Wash., D.C., May 4, 2004).
    • Andrew Pike, Panelist and Moderator, Current Legislative Developments” Fifth Annual Workshop on Low Income Taxpayer Clinics (American University Washington College of Law, Wash., D.C., May 7, 2003).
    • Andrew Pike, Introduction Speech, The Evolving Legal and Ethical Role of the Corporate Attorney After the Sarbanes-Oxley Act of 2002 (American University Washington College of Law, Wash., D.C., Nov. 22, 2002).
    • Andrew Pike, Panel, Enron: Lessons Learned (American University Washington College of Law, Wash., D.C., Mar. 22, 2002).