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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3) February 17, 2017
4
17
Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine February 16, 2017
1
109
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Allocations When Partners' Interests Vary March 3, 2017
N/A
1
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine October 3, 2018
4
220
Corporate Taxation: Reorganizations: F Reorganizations: Definition February 17, 2017
N/A
N/A
Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting February 16, 2017
1
149
Basic Federal Income Taxation: Deductions: Below Market Loans March 1, 2017
3
58
Taxation of Business Entities: Definition and Formation: Formation of C Corporations: Advanced Issues February 16, 2017
1
2
Corporate Taxation: Distributions: Section 306 Exceptions August 15, 2016
1
17
Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a) August 18, 2016
N/A
36
Basic Federal Income Taxation: Taxable Income and Tax Computation: Filing Status February 16, 2017
1
135
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness June 17, 2020
12
278
Corporate Taxation: Reorganizations: C Reorganizations: Definition February 17, 2017
N/A
7
Basic Federal Income Taxation: Timing: Fundamentals of Installment Sales February 16, 2017
2
123
Basic Federal Income Taxation: Deductions: Education Expenses June 18, 2020
N/A
117
Taxation of Business Entities: Definition and Formation: Partnership Classification February 28, 2017
N/A
3
Corporate Taxation: Distributions: Distributions of Interests by C Corporations February 17, 2017
1
30
Corporate Taxation: Liquidations: Distributions of Property in Complete Liquidations: Section 336 September 26, 2016
N/A
30
Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships April 29, 2020
N/A
21
Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income February 16, 2017
N/A
23