James Edward Maule

James Edward Maule is a professor of law at Villanova University School of Law where he teaches basic federal income tax, partnership taxation, business entity taxation, and decedents' estates and trusts, and he has taught other tax courses and several computer-related law courses. He has written 14 BNA Tax Management portfolios, including the full set of tax law overview portfolios. He has written several other books, including one on the first amendment, numerous book and treatise chapters, and a multitude of journal articles, columns, letters to the editor, and newspaper articles. He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets. He has participated in dozens of continuing legal education programs.

Prof. Maule has worked on tax and digital technology development projects. He has published a variety of web-based materials, in tax and other areas of the law. He owns TaxJEM, Inc., a provider of internet-based tax education programs, and JEMBook Publishing Co.

Prof. Maule is a member of the BNA Tax Management Advisory Board. He has served on several other editorial advisory boards. He is a recipient of the BNA Tax Management, Inc. Distinguished Author Award, and has been selected for inclusion in biographical encyclopedias.

Prof. Maule is a member of the Section of Taxation of the American Bar Association, and several of its committees. He serves as a Recent Developments Editor for the Tax Lawyer. Prof. Maule formerly was a law professor at the Dickinson School of Law, an attorney-advisor to the Hon. Herbert L. Chabot of the United States Tax Court, and an attorney-advisor in the Legislation and Regulations Division of the Office of Chief Counsel to the Internal Revenue Service.

Prof. Maule earned his LL.M. (Taxation) with highest honors from George Washington University National Law Center. He earned his J.D. cum laude from Villanova University School of Law, where he served as case and comment editor of the law review and was the recipient of several academic awards. He earned his B.S. cum laude from the University of Pennsylvania Wharton School.

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CALI Lessons

Lesson Title CALI Topic(s)
Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts
Basic Federal Income Taxation: Deductions: Moving Expenses
Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities
Basic Federal Income Taxation: Deductions: Medical Expense Deductions
Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations
Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations
Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions
Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine
Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status
Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income
Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics
Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification
Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics
Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics
Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting
Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales