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 Mary L. Heen
Mary L. Heen
Professor of Law Emerita

Professor Mary Heen specializes in the areas of tax law and policy, legislation and regulation, and feminist legal theory. Her scholarship has appeared in the Yale Journal of Law and FeminismWake Forest Law ReviewHastings Law JournalNorth Carolina Law Review, and Ohio State Law Journal, among other venues. From 2006 to 2008, Professor Heen served as General Counsel of the American Association of University Professors. She has also been a Visiting Professor of Law at the Washington & Lee University School of Law and New York University School of Law. Professor Heen is a recipient of the University of Richmond’s Distinguished Educator Award. 

Panelist, "AALS Arc of Career Program -Transitions," AALS Annual Meeting, San Francisco, Calif. , ( 2017)
Commentator, "Comments on ShennetteGarrett-Scott, Invincible Daughters of Commerce: The Independent Order of St. Luke and Black Women in Finance, 1900-1940s,," Davis Seminar Series: Risk and Fortune,, Princeton University (November 2016)
Presenter, "Anti-Discrimination Efforts in Insurance,," Federal Advisory Committee on Insurance, Federal Insurance Office, U.S. Department of the Treasury, Washington, D.C. (May 2016)
Bar Admissions
New York
Associate Member of Virginia State Bar
United States Supreme Court
United States Courts of Appeals for the Ninth and Second Circuits
United States District Courts for the Southern District of New York and the Northern District of California
United States Tax Court
Professional Experience
Professor of Law Emerita (2017 - present)
University of Richmond School of Law, Richmond, VA
Professor of Law (1998 - 2016)
University of Richmond School of Law, Richmond, VA
Visiting Professor of Law (2009 - 2009)
Washington & Lee University School of Law, Lexington, VA
General Counsel (2006 - 2008)
American Association of University Professors, Washington, DC
Associate Professor of Law (1995 - 1998)
University of Richmond School of Law, Richmond, VA
Assistant Professor of Law (1992 - 1995)
University of Richmond School of Law, Richmond, VA
Acting Assistant Professor of Law (1990 - 1992)
New York University School of Law, New York, NY
Associate Attorney, Tax and Tax-Exempt Organizations (1987 - 1990)
Patterson, Belknap, Webb & Tyler, New York, NY
Staff Counsel (1980 - 1986)
ACLU National Office, New York, NY
Law Clerk to the Hon. James F. Fitzgerald (1978 - 1979)
U.S. District Court, Anchorage, AK
Journal Articles

Agency: Married Women Traders of Nantucket, 1765-1865, 21 Georgetown Journal of Gender and the Law 45 (2019).

Nondiscrimination in Insurance: The Next Chapter, 49 Georgia Law Review 1 (2014).

From Coverture to Contract: Engendering Insurance on Lives, 23 Yale Journal of Law and Feminism 335 (2011).

Ending Jim Crow Life Insurance Rates, 4 Northwestern Journal of Law and Social Policy 360 (2009).

Congress, Public Values, and the Financing of Private Choice, 65 Ohio State Law Journal 853 (2004).

Plain Meaning, the Tax Code, and Doctrinal Incoherence, 48 Hastings Law Journal 771 (1997).

Welfare Reform, Work-Related Child Care, and Tax Policy: The Family Values Double Standard, 1 Perspectives on Law and the Public Interest lv (1997).

Welfare Reform, Child Care Costs, and Taxes: Delivering Increased Work-Related Child Care Benefits to Low-Income Families, 13 Yale Law & Policy Review 173 (1995) (reprinted in Federal Income Tax Anthology, Paul Caron et al. eds., 1997).

An Alternative Approach to the Taxation of Employment Discrimination Recoveries under Federal Civil Rights Statutes: Income from Human Capital, Realization, and Nonrecognition, 72 North Carolina Law Review 549 (1994) (reprinted in Federal Income Tax Anthology, Paul Caron et al. eds., 1997).

Sex Discrimination, Mortality Tables and Pensions: Improving the Economic Status of Older Women, 11 Women & Health 119 (1986).

Book Chapters

Rewritten Opinion in Manufacturer’s Hanover Trust Co. v. United States, in Feminist Judgments: Rewritten Tax Opinions (Cambridge University Press) (Bridget Crawford et al., eds.) (2017).

From Coverture to Contract: Engendering Insurance on Lives, in Women and the Law (West) (Tracy Thomas, ed.) (2012).

The Child Tax Credit (§101), in The Taxpayer Relief Act of 1997 (ABA Section of Taxation and the ALI-ABA Committee on Continuing Professional Education) (Jerald August, ed.) (1998).

Welfare Reform, the Child Care Dilemma, and the Tax Code: Family Values, the Wage Labor Market, and the Race- and Class-Based Double Standard, in Taxing America: The Social and Economic Implications of Tax Reform (New York University Press ) (Karen Brown et al., eds.) (1996).

A Review of Federal Court Decisions Under Title VII of the Civil Rights Act of 1964, in Comparable Worth and Wage Discrimination: Technical Possibilities and Political Realities (Temple University Press) (H. Remick, ed.) (1984).

Magazine/Trade Publications

Should Controversial Outside Speakers Be Restricted on Campus?, Trusteeship Magazine of Association of Governing Boards of Universities and Colleges (with Robert Post) (2006).

Providing a Framework for Learning, Teaching the Law School Curriculum 234 (Carolina Academic Press) (2004).


Congress, Public Values, and the Taxing Power, 38 Administrative & Regulatory Law News 8 (Fall 2012).

A Call to Action on Post-Garcetti Policy Revisions, Virginia Conference American Association of University Professors Newsletter (November 2010).

Incentives for Hiring Welfare-to-Work Participants, 6 Community Tax Law Report 1 (2002).

Child Care, Welfare Reform, and Taxes, 2 The Community Tax Law Report 4 (1997).

Newspaper Articles

Op-Ed: Insurance Rates Must Change, Perspective, Chicago Tribune (May 1983).

Additional Publications

Interview with Mary Heen, First Women in Yale College: Reflections on Coeducation for the 50th Anniversary Celebration (2019).

B.A., Yale University
J.D., University of California, Berkeley
LL.M., New York University
M.A.T., Harvard University
Contact Information
(804) 289 8528
(804) 289 8992 (Fax)
Areas of Expertise
Tax Law and Policy
Legislation and Regulation
Feminist Legal Theory and Sex Discrimination