Luke's teaching and scholarship focus on taxation. Prior to joining the faculty of the Seattle University School of Law, Luke worked in the tax group at the global law firm Skadden, Arps, Slate, Meagher & Flom LLP. His practice at Skadden spanned tax controversy (e.g., IRS pre-audit practice and administrative appeals), transfer pricing and multi-jurisdictional tax planning (e.g., cost sharing arrangements, intercompany restructurings and cross-border transactions, and intercompany financing restructurings for multinational companies), and public and private transactional tax work (e.g., management of the tax aspects of securities offerings and other corporate transactions, including domestic and foreign de-SPAC transactions and IPOs). Luke received his BA from Hamilton College with a double major in mathematics and women's studies, and he received his JD from Yale Law School, where he was a Coker Fellow in Constitutional Law under Professor Jack Balkin.