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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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
Basic Federal Income Taxation: Deductions: Moving Expenses March 2, 2017
N/A
N/A
Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities August 22, 2018
1
2
Basic Federal Income Taxation: Deductions: Medical Expense Deductions February 15, 2017
2
2
Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations November 15, 2019
5
7
Basic Federal Income Taxation: Deductions: General Applicability of Deduction Limitations February 16, 2017
8
9
Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions December 12, 2019
N/A
N/A
Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine July 22, 2021
6
12
Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status May 19, 2021
N/A
3
Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income October 4, 2021
N/A
1
Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit February 3, 2022
1
3
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized August 22, 2018
13
54
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics August 9, 2018
5
7
Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence August 14, 2019
8
14
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property November 29, 2018
6
8
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification October 2, 2020
7
9
Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics July 23, 2019
2
3
Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics September 18, 2018
5
8
Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting July 15, 2021
4
9
Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales February 16, 2017
4
5
Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments November 16, 2021
1
1