Federal Taxation of Corporations and Corporate Transactions

Bradley T. Borden is a Professor of Law at Brooklyn Law School. Professor Borden’s research, scholarship, and teaching focus on taxation of real property transactions and flow-through entities (including tax partnerships, REITs, and REMICs). He teaches Partnership Taxation, Taxation of Real Estate Transactions and a general income tax course, and is affiliated with the Dennis J. Block Center for the Study of International Business Law. His work on flow-through and transactional tax theory appears in articles published in many law reviews such asem Baylor Law Review, University of Cincinnati Law Review, Florida Law Review, Georgia Law Review, Houston Law Review, Iowa Law Review, Tax Lawyer, emandem Virginia Tax Reviewem, among others. His articles also frequently appear in leading national tax journals including emJournal of Taxation, Journal of Taxation of Investments, Real Estate Taxation, emandem Tax Notesem. In addition to emTaxation and Business Planning for Partnerships and LLCsem (Aspen Publishers, 2017), Professor Borden is the author or co-author of several books, including emLimited Liability Entities: a State by State Guide to LLCs, LLPs, and LPsem (Wolters Kluwer Law & Business 2012, with seven annual updates), emTax-Free Like-Kind Exchangesem (Civic Research Institute, 2nd ed. forthcoming 2015), emTaxation and Business Planning for Partnerships and LLCsem (Aspen Publishers, forthcoming 2016), and emTaxation and Business Planning for Real Estate Taxationem (LexisNexis, 2nd ed., in progress). The U.S. Court of Appeals for the Fifth and Ninth Circuits, the U.S. Court of Federal Claims, state judicial bodies, and federal and state bar associations have cited Professor Borden’s work in their opinions and publications. He is frequently quoted in leading news publications such asem The Los Angeles Times, The National Law Journal, emandem Reutersem and blogs about tax issues for emThe Huffington Postem. Professor Borden has worked as a consultant to The Joint Committee on Taxation, Congress of the United States and also often serves as an expert witness or consultant on major litigation matters that relate to real estate, flow-through taxation or legal malpractice. Before entering academia, he practiced tax law in the San Antonio, Texas law firm of Oppenheimer, Blend, Harrison & Tate, Inc. He is active in the American Bar Association Section of Taxation, is a past chair of its Sales, Exchanges & Basis Committee, and is a fellow of the American College of Tax Counsel.