James Edward Maule

Villanova University School of Law

Courses/Seminars

Decedents' Estates & Trusts
Introduction to Federal Taxation
Introduction to Taxation of Business Entities
Partnership Taxation

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Articles

Closer Look at a Technical Self-Employment Tax Issue, Tax Management Weekly Report (2008)

No Thanks, Uncle Sam, You Can Keep Your Tax Break, Villanova University Legal Working Paper Series (2006)

This article addresses the question of whether income tax deductions are mandatory, or may be...

Sometimes Following Instructions Can Be Bad for One's Taxes, Tax Management Weekly Report (2006)

The Taxation of Kidney Swaps, Tax Management Weekly Report (2006)

Restoration of the Sales Tax Deduction = Restoration of Old Authorities?, Tax Management Weekly Report (2005)

Tax and the Seven Deadly Sins, Taxprof Blog (2005)

Crumbling Myths and Dashed Expectations, The Law Teacher (2003)

IRS Hot Asset Reg Re-Tuning Falls Flat, Causing Sharp Pain for Partner Estates (with Lisa M. Starczewski), Tax Notes (2002)

This article explores the impact on the estates of decedent partners and LLC members of...

Money for Nothing and Work for Free?, The Law Teacher (2002)

Tax Policy and Politics, Part 1, American Bar Association Section of Taxation Newsletter (2001)

Contributor, Hauser, "Tax Case Limericks: A Casual Collection", Tax Notes (2001)

Instant Replay, Weak Teams, and Bad Calls: An Empirical Study of Alleged Tax Court Judge Bias, University of Tennessee Law Review (1999)

This article summarizes and analyzes empirical data collected in an effort to determine if there...

Tax Law Meets Internet and Tax Practice Will Never Be the Same, American Bar Association Section of Taxation Newsletter (1999)

Columnist, "Current State and Local Developments" , Journal of Limited Liability Companies (semi-annually, June 1994-October 1998) (1998)

Recent Developments Continue to Foster Congruity in State Income Tax Treatment of LLCs, Journal of Limited Liability Companies (1998)

Re-Use Gain Taxation Relief Keys: Unlock Section 1245(a)(5) Ordinary Income, Tax Notes (1997)

The Impact of the Check-the-Box Regulations on the Classifications of LLCs for State Income Tax Purposes, Journal of Limited Liability Companies (1997)

Partnership Model Continues to Guide State Tax Treatment of LLCs, Journal of Limited Liability Companies (1996)

Recent Developments Bring Few, if Any, Surprises, Journal of Limited Liability Companies (1996)

Internet for Tax Law Professors, American Association of Law Schools Tax Section Newsletter (1996)

State and Local Taxes: Recent Developments in State Tax Treatment of LLCs, J.L.L.C. (1995)

Tax and Marriage: Unhitching the Horse and Carriage, Tax Notes (1995)

Treatment of Unpaid Child Support, Tax Management Weekly Rep. (1992)

HR 11 8215, Treatment of Unpaid Child Support, Tax Management Weekly Report (1992)

Getting Hamr'd: Highest Applicable Marginal Rates That Nail Unsuspecting Taxpayers, Tax Notes (1991)

Report of the Subcommittee on Comparison of S Corporations and Partnerships, Tax Law (author of one subpart; editor of entire report) (1991)

Report of the ABA Tax Section Task Force on Pass-Through Entities (contributor), Tax Notes, ed. Jacobs & Rudnick (1989)

Report of the Subcommittee on State Taxation of S Corporations: Model S Corporation Income Tax Act and Commentary (consulting author, Model Act; principal author, Commentary), Tax Law (1989)

The Reform of Section 704(c): A Case Study in Achieving "Fairness" at the Expense of Simplicity, Tax Notes (1985)

The Effect of State Law on the Use of S Corporations, Tax Law (1984)

Do Transfer Taxes Qualify for the Moving Expense Deduction?, Journal of Taxation (1982)

Federal Tax Consequences of Surrogate Motherhood, Taxes (1982)

The Effect of Federal Income Tax Integration on State Tax Systems, Dickinson Law Review (1982)

Rental of Residence Before Sale: Retaining 1034 Treatment and Rental Deductions, Journal of Taxation (1981)

Some Hidden Effects of the Election by Nonresident Aliens to File Joint Returns, Journal of Taxation (1978)

Net Operating Losses and the Alternative Tax: Fine-Tuning the Tax Computation Provisions, Villanova Law Review (1975)

Note, Section 482 Correlative Adjustments, Villanova Law Review (1974)

Books

Better That 100 Witches Should Live: The 1696 Acquittal of Thomas Maule of Salem, Massachusetts, on Charges of Seditious Libel and Its Impact on The Development of First Amendment Freedoms (1995)

Book Chapters

Selected Chapters, Tax Practice Series [digital treatise] (2005)

Principles of Partnerships & Joint Ventures (with Lisa M. Starczewski), vol 1, Philadelphia Tax Conference (2001)

Thomas Maule, Colonial American Writer, 1643-1724, Truth Held Forth…, Theological Treatise, 1695, Censorship: A World Encyclopedia (2001)

Chapter, Federal Tax Service (1989)

Monographs

"Deductions: Overview and Conceptual Aspects," Tax Management Portfolio Series (2008)

"Deduction Limitations: In General" Tax Management Portfolio Series (in publication stages) (2008)

"The Accelerated Cost of Recovery System (ACRS)," Tax Management Portfolio Series (in publication stages) (2008)

"Gross Income: Tax Benefit, Claim of Right and Assigment of Income," Tax Management Portfolio Series (2007)

"Tax Incentives for Economically Distressed Areas" Tax Management Portfolio Series (2005)

"Gross Income: Overview and Conceptual Aspects," Tax Management Portfolio Series (2005)

"Income Tax Basis: Overview and Conceptual Aspects." Tax Management Portfolio Series (2005)

"Tax Incentives for Low-Income Areas," Tax Management Portfolio Series (2005)

"Tax Incentives for Low-Income Areas." Tax Management Portfolio Series (2005)

"Taxation of Real Estate Transactions: An Overview." Tax Management Portfolio Series (2005)

"Deduction Limitations: In General," Tax Management Portfolio Series (2003)

"Income Tax Liability: Concepts and Calculation," Tax Management Portfolio Series (2003)

"State and Local Taxes," Tax Management Portfolio Series (2003)

"Deduction Limitations: In General," Tax Management Portfolio Series (2001)

"Tax Credits: Concepts and Calculation," Tax Management Portfolio Series (2001)

"The Accelerated Cost Recovery System (ACRS)," Tax Management Portfolio Series (2001)

"Deductions: Overview and Conceptual Aspects," Tax Management Portfolio Series. Washington, DC: Tax Management Inc. (2000)

"Gross Income: Tax Benefit, Claim of Right and Assignment of Income," Tax Management Portfolio Series (2000)

"Gross Income: Overview and Conceptual Aspects," Tax Management Portfolio Series (1999)

"Trade or Business Expenses and For-Profit Activity Deductions," Tax Management Portfolio Series (1999)

"Taxation of Real Estate Transactions: An Overview," Tax Management Portfolio Series (1997)

"State Taxation of S Corporations" Tax Management Portfolio Series (1994)

"State and Local Taxes" Tax Management Portfolio Series (1994)

"Income Tax Liability: Concepts and Calculation" Tax Management Portfolio Series (1994)

"Tax Credits: Concepts and Calculation" Tax Management Portfolio Series (1994)

"The Accelerated Cost of Recovery System (ACRS)," Tax Management Portfolio Series (in publication stages) (1994)

"Deduction Limitations: In General" Tax Management Portfolio Series (with Lisa M. Starczewski) (1994)

"Deductions: Overview and Conceptual Aspects," Tax Management Portfolio Series (with Lisa M. Starczewski) (1994)

"Trade of Business and For-Profit Activity Deductions" Tax Management Portfolio Series (1994)

Preparing the 1065 Return, 1993 Edition (RIA) (with Alvin A. Clay III) (1993)

"Gross Income: Overview and Conceptual Aspects" Tax Management Portfolio Series (1992)

"Gross Income: Tax Benefit, Claim of Right and Assigment of Income," Tax Management Portfolio Series (1992)

Preparing the 1065 Return, 1992 Edition (with Alvin A. Clay III) (1992)

S Corporations: State Law and Taxation (1989)

"The Accelerated Cost Recover System (ACRS)" Tax Management Portfolio Series, Parts I and II (1988)