James Edward Maule

James Edward Maule is a professor of law emeritus at Villanova University School of Law, where he taught 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 many 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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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 various web-based materials in tax and other areas of the law. He owned TaxJEM, Inc., a provider of internet-based tax education programs, and owns 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 served 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

This table shows Lessons and podcasts by this author. It includes Lesson title, CALI Topics for the Lesson, the date the Lesson was published on the CALI website, the date the Lesson was last updated, and run/usage totals for the past 30 and 120 days.

Note: usage information for podcasts is not available here and is marked as N/A.

Lesson Title CALI Topic(s) Latest update Runs Past 30 Days Runs Past 120 Days
Tax Lessons September 10, 2018
1
2
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income June 18, 2018
43
164
Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits July 19, 2018
20
82
Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds August 11, 2018
7
41
Basic Federal Income Taxation: Gross Income: Damages and Related Receipts July 19, 2018
7
26
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine October 3, 2018
10
41
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness June 17, 2020
15
63
Basic Federal Income Taxation: Gross Income: Scholarships June 18, 2020
11
27
Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services June 22, 2020
5
16
Basic Federal Income Taxation: Gross Income: Exclusion of Interest on Certain United States Savings Bonds August 22, 2018
1
1
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation February 18, 2019
4
21
Basic Federal Income Taxation: Deductions: Trade or Business Deductions June 17, 2020
21
30
Basic Federal Income Taxation: Deductions: Deductions for Taxes June 25, 2019
7
18
Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses August 22, 2018
4
8
Basic Federal Income Taxation: Deductions: Interest Deductions June 26, 2019
9
9
Basic Federal Income Taxation: Deductions: Traveling Expenses July 24, 2023
6
7
Basic Federal Income Taxation: Deductions: Below Market Loans July 5, 2021
6
20
Basic Federal Income Taxation: Deductions: Education Expenses June 18, 2020
2
3
Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations March 9, 2017
N/A
2
Basic Federal Income Taxation: Deductions: Basic Depreciation Concepts September 18, 2018
12
20