James Edward Maule

Professor Emeritus


James Edward Maule's scholarly interests focus on taxation. He has made major contributions to widely used tax treatises such as BNA Tax Management Portfolios, including 560 T.M., Income Tax Basis: Overview and Conceptual Aspects, 590 T.M., Taxation of Real Estate Transactions 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 BNA Tax Practice Series. Maule has also 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). Maule 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.

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 the 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.

Maule received his JD cum laude from Villanova Law and his LLM with highest honors from the George Washington University Law School. He was an attorney in the legislation and regulations division of the Office of the Chief Counsel to the Internal Revenue Service and then served as attorney-adviser to the Honorable Herbert L. Chabot of the United States Tax Court. Before joining the Villanova Law faculty, he taught at The Dickinson School of Law.

Practice Experience

  • Attorney Advisor, Judge Herbert L. Chabot
    United States Tax Court Washington DC 2021. May 1978-December 1980.
  • Attorney Advisor, Legislation & Regulations Division
    Office of Chief Counsel, Internal Revenue Service
    Washington DC 20224. August 1976-May 1978.


Previous Courses and Seminars

  • Decedents' Estates & Trusts
  • Introduction to Federal Taxation
  • Introduction to Taxation of Business Entities
  • Partnership Taxation


  • George Washington University Law School, Washington DC
    LLM (taxation), with highest honors, May 1979
  • Villanova University Charles Widger School of Law, Villanova, PA
    JD, cum laude, May 1976
  • University of Pennsylvania, Wharton School, Philadelphia, PA
    BS (economics), cum laude, May 1973