James Edward Maule

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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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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: Assignment of Income: Assignment of Income: Property
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services
Corporate Taxation: Formation: Formation of C Corporations: Basic Issues
Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities
Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues
Corporate Taxation: Distributions: Distributions of Cash by C Corporations
Corporate Taxation: Distributions: Defining Section 306 Stock
Corporate Taxation: Distributions: Distributions of Property by C Corporations
Corporate Taxation: Distributions: Section 306 Exceptions
Corporate Taxation: Distributions: Distributions of Interests by C Corporations
Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock
Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits
Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302
Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4)
Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1)
Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304
Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2)
Corporate Taxation: Redemptions: Constructive Ownership of Stock
Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3)
Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a)