For Jamal Benson, the path to tax law did not begin with numbers—it began with curiosity.

A 2025 graduate of Samford University’s Cumberland School of Law, Benson has now completed a Tax Law LLM at Georgetown Law, one of the nation’s premier programs in the field. His journey reflects the depth of a Cumberland education and the breadth of possibilities available to its graduates.

Discovering a Passion for Tax Law

Benson’s interest in tax law emerged after an unexpected connection during his first year.

“I was initially drawn to tax law after Randall Minor came and spoke during my 1L property law class,” Benson said. “At that time, I did not understand the connection between property law and tax law as well as I do now.”

Through conversations with Minor, professor Tracey Roberts and fellow alumnus Denzel Okinedo, JD ’19, that curiosity grew into a focused interest. A hands-on summer experience solidified his path.

“While clerking, I was introduced to a corporate 368 restructuring issue and immediately fell in love,” Benson explained. “After conversations with the firm I clerked for, I knew I wanted to pursue a Tax LLM”

The additional year of study was both strategic and practical.

“Because I did not have a background in finance, tax or economics, I figured that the extra year in tax school would help me with what I needed to know as a first-year associate,” he said.

A Cumberland Foundation Built for More

Benson credits Cumberland School of Law with preparing him academically and intellectually for the rigor of advanced legal study.

“At Cumberland, I was pushed toward more,” he said. “More meant being motivated to think deeper, forced to search for nuances and to challenge myself in ways that I never knew I could.”

That mindset carried directly into his experience at Georgetown.

“The ‘more’ concept taught me how to approach the legal field in a manner that set the stage for my continued growth and ultimately prepared me for what I would endure during my time at Georgetown.”

Learning the Language of Tax

Because tax law intersects with so many areas, Benson found that much of his Cumberland coursework translated directly to his graduate studies.

“Almost all my classes at Cumberland helped to prepare me for the Tax LLM,” he said.

He pointed to several faculty members who were especially influential, and named courses such as Administrative Law, Corporate Finance and Real Estate Transfers that proved particularly valuable.

Equally important was learning how to write as a tax professional.

“Tax law writing differs from traditional legal writing,” Benson said. “Cumberland taught me the importance of traditional legal writing while also giving me enough exposure to PLRs, Revenue Rulings, and other tax administrative guidance.”

That foundation helped him quickly adapt to the technical demands of Georgetown’s program.

Moments of Recognition and Confidence

At Georgetown, Benson encountered concepts that felt familiar—an experience that reinforced the strength of his legal education.

“The concepts of basis, attribution, entity-level tax versus personal taxes, and many other tax concepts were introduced to me during my time at Cumberland,” he said. “There were many instances where I felt that some of the topics introduced in tax school were just review.”

That sense of preparedness allowed him to focus on applying knowledge in more complex contexts, rather than learning from scratch.

“That feeling is a testament to the wonderful professors at Cumberland,” he said.

Mentorship That Extends Beyond the Classroom

A defining part of Benson’s Cumberland School of Law experience was the accessibility of faculty and the culture of mentorship.

“Cumberland has an open-door policy,” he said. “There were numerous times where I found myself at the law school studying after hours and I would often walk into a professor’s office and just converse.”

Those informal conversations played a significant role in shaping his career direction, helping him decide who he wanted to become in his legal career and providing valuable references and connections that he continues to lean into today.

From admissions through graduation, Benson experienced consistent support.

“One of the first interactions you have at Cumberland is with the admissions office,” he said. “Those workers set a tone and expectation that was met by faculty, peers and alumni alike.”

Standing Out at Georgetown

At a top-tier program like Georgetown’s Tax LLM, students arrive from law schools across the country. Benson found that his Cumberland experience provided a meaningful edge.

“These classes taught me useful skills, legal tips and tricks, and industry standards that helped me stand out,” he said.

Most importantly, he emphasized learning the fundamentals of the discipline.

“Step one of becoming a good tax attorney is being able to speak the language,” Benson said. “Cumberland helped me learn that language.”

Looking Ahead: Law as a Tool for Impact

Now with both a JD and a Tax LLM in hand, Benson is focused on using his expertise in ways that extend beyond traditional practice.

“I am most excited to help underserved communities,” he said. “The U.S. tax system is all about the redistribution of wealth.”

He hopes to work on projects that support economic development and community growth, applying technical knowledge to meaningful, real-world outcomes.

“I look forward to being able to look to completed community projects and initiatives that I played a role in bringing together.”

A Message for Future Cumberland Students

As Benson reflects on his journey, he hopes current and prospective students recognize the breadth of opportunity their legal education can offer.

“Cumberland is a starting point,” he said. “There are so many stories about wonderful trial attorneys… but that narrative should not take away from the accomplishments of students who go on to make a meaningful impact in other areas of the law.”

His advice is simple and direct:

“Take advantage of your time at Cumberland because the years will fly by. Utilize professors, alumni, and any other available resource to help further yourselves.

“Cumberland is an amazing educational institution, and each and every one of us will play a role in its continued growth.”