James Maule

Professor of Law, Emeritus

James Edward Maule, Professor of Law, Villanova, has made major contributions to widely used tax treatises such as Bloomberg BNA Tax Management Portfolios, including 560 T.M., Income Tax Basis: Overview and Conceptual Aspects and 1510 T.M., State Taxation of S Corporations. Among his other books are Better That 100 Witches Should Live: The 1696 Acquittal of Thomas Maule of Salem, Massachusetts, on Charges of Seditious Libel and Its Impact on the Development of First Amendment Freedoms, and Preparing the 1065 Return. He has been a contributing author to many books such as Bloomberg BNA Tax Practice Series. Professor Maule also has written a number of articles, including: No Thanks, Uncle Sam, You Can Keep Your Tax Break, 31 Seton Hall Leg. J 81 (2006), Instant Replay, Weak Teams, and Bad Calls: An Empirical Study of Alleged Tax Court Judge Bias, 66 U. Tenn. L. Rev. 351 (1999), Tax and Marriage: Unhitching the Horse and Carriage, 67 Tax Notes 539 (1995), and Getting Hamr'd: Highest Applicable Marginal Rates That Nail Unsuspecting Taxpayers, 53 Tax Notes 1423 (1991). Professor Maule has authored several ABA Tax Section Committee reports on S corporations and partnerships, and many columns in professional periodicals. In addition, he has written computer-assisted legal educational exercises and computer programs. He also has a strong interest in First Amendment history and church/state issues.

Professor Maule is a member of the Advisory Board on U.S. Income of BNA Tax Management, Inc., and has presented many CLE programs on taxation and application of the Internet to the teaching and practice of law. He is a member of the ABA Tax Section, for which he has chaired several subcommittees and has served on a variety of committees and task forces.

LL.M., Taxation, George Washington University National Law Center (1979) with highest honors
J.D., Villanova University School of Law (1976) cum laude 
B.S., Economics, University of Pennsylvania, Wharton School (1973) cum laude

Bloomberg BNA Tax Management Portfolios:
514 T.M., Tax Incentives to Hire, Retain, or Compensate Employees (author)
532 T.M., First-Year Expensing and Additional Depreciation (author)
525 T.M., State, Local, and Federal Taxes (author)
512 T.M., Tax Incentives for Production and Conservation of Energy and Natural Resources (author)
502 T.M., Gross Income: Tax Benefit, Claim of Right and Assignment of Income (author)
1510 T.M., State Taxation of S Corporations (author)
505 T.M., Trade or Business Expenses and For-Profit Activity Deductions (author)
531 T.M., Depreciation: MACRS and ACRS (author)
507 T.M., Income Tax Liability: Concepts and Calculation (author)
597 T.M., Tax Incentives for Economically Distressed Areas (author)
560 T.M., Income Tax Basis: Overview and Conceptual Aspects (author)
504 T.M., Deduction Limitations: General (author)
501 T.M., Gross Income: Overview and Conceptual Aspects (author)
503 T.M., Deductions: Overview and Conceptual Aspects (author)
506 T.M., Tax Credits: Concepts and Calculation (author)
513 T.M.,  Family and Household Transactions (author) 

James Edward Maule is a member of the Bloomberg BNA Tax Management US Income Advisory Board.