James Edward Maule

Professor of Law Emeritus Villanova University School of Law

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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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

Homepage:

https://www1.villanova.edu/villanova/law/academics/faculty/Facultyprofiles/James…

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)	Published in	Latest update	Runs Past 30 Days	Runs Past 120 Days
Partnership Taxation: Partnership Distributions: Treatment of Section 736 Payments	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2005	February 10, 2006	N/A	N/A
Partnership Taxation: Partnership Allocations: Allocations With Respect to Contributed Property: Depreciation of Inherent Gain Property	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2005	November 7, 2006	3	3
Partnership Taxation: Partnership Terminations: Partnership Terminations: Consequences	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2005	December 8, 2006	N/A	2
S Corporation Taxation: Taxation of the S Corporation: S Corporation LIFO Recapture Rules	Tax Law 2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation	2005	January 30, 2007	1	1
Taxation of Business Entities: Redemptions and Partial Liquidations: C Corporations: Section 302(b)(3) Redemptions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2005	January 30, 2007	N/A	N/A
S Corporation Taxation: Taxation of the Shareholder: S Corporation Separately Stated Items	Tax Law 2L-3L Upper Level Lesson Topics Tax - S Corporation Taxation	2005	November 29, 2007	N/A	1
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Operating Distributions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2005	November 29, 2007	N/A	1
Taxation of Business Entities: Redemptions and Partial Liquidations: Partnerships: Identifying Section 736 Payments	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2005	November 29, 2007	N/A	N/A
Partnership Taxation: Partnership Distributions: Identifying Section 736 Payments	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2005	November 29, 2007	N/A	N/A
Partnership Taxation: Partnership Allocations: Special Allocations: Nonrecourse Deductions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2005	November 29, 2007	5	9
Partnership Taxation: Partnership Operation: Partnership Separately Stated Items	Tax Law 2L-3L Upper Level Lesson Topics Tax - Partnership Taxation	2005	November 29, 2007	2	11
Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Exceptions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2005	November 29, 2007	N/A	N/A
Taxation of Business Entities: Operating Distributions and Allocations: Partnership Special Allocations: Nonrecourse Deductions	Tax Law 2L-3L Upper Level Lesson Topics Tax - Taxation of Business Entities	2005	November 29, 2007	N/A	N/A
Partnership Taxation: Identifying Section 751 Assets	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2005	April 3, 2009	N/A	N/A
Taxation of Business Entities: Operating Distributions and Allocations: C Corporations: Section 306 Stock Dispositions	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2005	November 10, 2009	N/A	N/A
Partnership Taxation: Partnership Distributions: Basis Adjustments Arising from Distributions	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2005	April 27, 2010	3	7
Partnership Taxation: Partnership Distributions: Operating Distributions by Partnerships	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2005	April 28, 2010	5	9
Partnership Taxation: Partnership Distributions: Partial Partnership Liquidations: Proportionate Distributions	Tax - Partnership Taxation Tax Law 2L-3L Upper Level Lesson Topics	2005	April 28, 2010	1	2
Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination of S Election: Causes	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2005	June 8, 2010	N/A	N/A
Taxation of Business Entities: Liquidations and S Election Termination: S Corporations: Termination Consequences	Tax - Taxation of Business Entities Tax Law 2L-3L Upper Level Lesson Topics	2005	June 8, 2010	N/A	N/A