B.A., Wartburg College; J.D., Northwestern University
Mr. Streng was the Vinson & Elkins Professor of Law at the University of Houston Law Center where (from 1985 until 2019) he taught courses in federal income tax, corporate tax, estate planning, international taxation, and conflict of laws. From 1980 until 1985, Mr. Streng was the partner in charge of the tax group at Bracewell & Patterson (presently Bracewell LLP), a Houston-based law firm, and he continued as a consultant with the firm until 2011. Prior to 1980 he was (1973-1979) a Professor at the School of Law, Southern Methodist University, Dallas.
Mr. Streng graduated from the Northwestern University School of Law in 1962. He was Law Clerk to the Honorable Lester L. Cecil, Chief Judge, U.S. Court of Appeals for the Sixth Circuit (1963-1964); an Attorney-Advisor, Office of Tax Legislative Counsel (Office of the Asst. Sec. for Tax Policy), U.S. Dept. of the Treasury, Washington, D.C. (1970-1971); and, Deputy General Counsel, Export-Import Bank of the United States, Washington, D.C. (1971-1973). He has been a Visiting Prof. at Yokohama National Univ., Japan (2005); Visiting Prof., The University of Texas School of Law (2002); Visiting Prof., University of Leiden, The Netherlands (Summers 1997, 1998, 2000, 2007 & 2009); Visiting Fellow at the Victoria Univ. Law Faculty, Wellington, New Zealand (1996); Fulbright Prof. at the Univ. of Stockholm Law Faculty, Sweden (1993); Visiting Prof. at the New York University School of Law (1990), The Ohio State Univ. College of Law (1977), and Rice Univ. (1987-1989); and, a Distinguished Lecturer at the Univ. of Hong Kong Law Faculty (1992).
Book publications by Mr. Streng include "Estate Planning," (Bloomberg Press, 2016); "Choice of Entity," (BNA Tax Management Portfolio, 2007 revision); "Estate Planning," (BNA Tax Management Portfolio, 2013 revision); "U.S. International Estate Planning," (RIAG/Warren, Gorham & Lamont, 1996); "International Business Transactions--Tax and Legal Handbook," (Prentice-Hall, 1978). He is a co-author of Streng & Salacuse, "International Business Planning: Law and Taxation--United States," (three volumes, 2011, Lexis- Nexis/Matthew Bender, supplements to 2018); Bittker, Emory & Streng, "Federal Income Taxation of Corporations and Shareholders--Forms," Two Volumes, Fourth Edition (Checkpoint/RIAG/WG&L 1995, and tri-annually supplements to 2019); Streng & Davis, "Retirement Planning–Tax and Financial Strategies," (Checkpoint/RIAG/WG&L 2009, & updates); and, "International Tax Planning - Second Edition," (BNA Tax Management, 1979, with William Gifford). He was the primary co-editor (with A. Wilcox) of "Doing Business in China," (Transnational Juris Publishers, 1990). He is a member of the American Law Institute, the International Fiscal Association (and its USA Council), the American Bar Association's Section of Taxation, the Bloomberg BNA Tax Management Advisory Board, the American College of Tax Counsel, the European Association of Tax Law Professors, and other professional organizations. He was designated as "Outstanding Texas Tax Lawyer" in 2019 by the Section of Taxation, State Bar of Texas.
Federal Income Tax