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 He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets.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: Assignment of Income: Assignment of Income: Property June 22, 2020
5
11
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services September 6, 2018
3
6
Corporate Taxation: Formation: Formation of C Corporations: Basic Issues September 5, 2019
10
32
Corporate Taxation: Formation: Formation of C Corporations: The Effect of Liabilities February 17, 2017
3
9
Corporate Taxation: Formation: Formation of C Corporations: Advanced Issues February 17, 2017
2
13
Corporate Taxation: Distributions: Distributions of Cash by C Corporations February 17, 2017
3
5
Corporate Taxation: Distributions: Defining Section 306 Stock February 17, 2017
2
3
Corporate Taxation: Distributions: Distributions of Property by C Corporations February 17, 2017
1
2
Corporate Taxation: Distributions: Section 306 Exceptions August 15, 2016
N/A
N/A
Corporate Taxation: Distributions: Distributions of Interests by C Corporations February 17, 2017
N/A
N/A
Corporate Taxation: Distributions: Consequences on the Disposition of Section 306 Stock August 5, 2016
N/A
N/A
Corporate Taxation: Distributions: Calculation of C Corporation Earnings and Profits February 17, 2017
3
3
Corporate Taxation: Redemptions: Consequences of Redemptions Under Section 302 August 18, 2016
3
3
Corporate Taxation: Redemptions: Redemptions in Partial Liquidations: Section 302(b)(4) February 17, 2017
N/A
N/A
Corporate Taxation: Redemptions: Redemptions Not Equivalent to Dividends: Section 302(b)(1) February 17, 2017
2
2
Corporate Taxation: Redemptions: Redemption Through the Use of Related Corporations: Section 304 February 17, 2017
N/A
1
Corporate Taxation: Redemptions: Substantially Disproportionate Redemptions: Section 302(b)(2) February 17, 2017
1
1
Corporate Taxation: Redemptions: Constructive Ownership of Stock February 17, 2017
N/A
1
Corporate Taxation: Redemptions: Redemptions Terminating Shareholder's Interests: Section 302(b)(3) February 17, 2017
N/A
1
Corporate Taxation: Liquidations: Corporate Liquidations: Effects on Shareholders: Sections 331 & 334(a) August 18, 2016
N/A
N/A