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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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

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
Corporate Taxation: Reorganizations: Tax Consequences of A Reorganizations February 17, 2017
5
22
Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities February 17, 2017
21
112
Basic Federal Income Taxation: Deductions: Trade or Business Deductions June 17, 2020
29
87
Taxation of Business Entities: Definition and Formation: S Corporation Formation: Elections February 28, 2017
1
7
Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1) February 17, 2017
13
55
Basic Federal Income Taxation: Deductions: Medical Expense Deductions February 15, 2017
3
9
Taxation of Business Entities: Operations: S Corporation Shareholder Taxation: Separately Stated Items February 28, 2017
1
3
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property November 29, 2018
8
39
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income June 18, 2018
37
172
Corporate Taxation: Reorganizations: Tax Consequences of Divisive D Reorganizations February 17, 2017
N/A
7
Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues February 17, 2017
19
82
Basic Federal Income Taxation: Deductions: Deductions for Taxes June 25, 2019
12
44
Taxation of Business Entities: Definition and Formation: Partnership Formation: Liabilities February 16, 2017
4
9
Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304 February 17, 2017
7
45
Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations November 15, 2019
9
27
Taxation of Business Entities: Operations: Partnership: Separately Stated Items March 2, 2017
2
2
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification October 2, 2020
20
58
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
111
Corporate Taxation: Reorganizations: B Reorganizations: Definition February 17, 2017
1
9
Corporate Taxation: Distributions: Distributions of Cash by C Corporations February 17, 2017
28
93