John W. Lee

John W. Lee

Professor of Law, Emeritus
Degrees: LL.M., Georgetown University Law Center; LL.B., University of Virginia School of Law; B.A., University of North Carolina at Chapel Hill
Email: [[jwleex]]
Areas of Specialization

Tax Law--Corporate Tax

Representative Professional Activities and Achievements

Joined the faculty in 1981. Clerked for Judge C. Moxley Featherston, U.S. Tax Court. Practiced law at Hirschler, Fleischer, Weinberg, Cox and Allen in Richmond.

Author of articles in the Virginia Tax Review, Tax Law Review, Tax Notes, and the Virginia, Texas, and Ohio Northern University law reviews. An editor of the Virginia Tax Conference since 1973.


Scholarly Publications
Articles and Book Chapters
  • Tax Tarp Needed for Year One and Year Two Returns of Executive Bonus to TARP Recipient: A Case Study of Year One Rescission/Exclusion from Income and Year Two Deduction under Section 1341, 1 Wm. & Mary Bus. L. Rev. 323 (2010).
  • Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter from Soak-The-Rich to Robin-Hood-In-Reverse, 2 Hastings Bus. L.J. 47 (2006).
  • The Capital Gains "Sieve" and the "Farce" of Progressivity: Part 1, 1 Hastings Bus. L.J. 1 (2005).
  • Deconstructing the General Plan of Rehabilitation, 97 Tax Notes 803 (2002).
  • Policy Entrepreneurship, Public Choice, and Symbolic Reform Analysis of Section 198, the Brownsfields Tax Incentive: Carrot or Stick or Just Never Mind?, 26 Wm. & Mary Envtl. L. & Pol'y Rev. 613 (2002) (with W. Eugene Seago).
  • Transaction Costs Relating to Acquisition of Enhancement or Intangible Property: A Populist, Political, But Practical Perspective, 22 Va. Tax. Rev. 273 (2002).
  • A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do, 78 Tex. L. Rev. 885 (2000).
  • Choice of Small Business Tax Entity, 87 Tax Notes 417 (2000).
  • Capitalizing and Depreciating Cyclical Aircraft Maintenance Costs: More-Trouble-Than-It's-Worth?, 17 Va. Tax. Rev. 161 (1997) (with Glenn Walberg & Darryl Whitesell).
  • Restating Capitalization Standards and Rules: The Case for "Rough Justice" Regulations (Part 1), 23 Ohio N.U. L. Rev. 631 (1997) (with Eldridge Blanton et al.).
  • Restating Capitalization Standards and Rules: The Case for "Rough Justice" Regulations (Part 2), 23 Ohio N.U. L. Rev. 1483 (1997) (with Eldridge Blanton et al.).
  • Current Congressional Capital Gains Contentions, 15 Va.Tax. Rev. 1 (1995).
  • Capital Gains Myths, 67 Tax Notes 809 (1995), excerpted in Caron, Burke & McCouch, Federal Income Tax Anthology (1997).
  • Partnership Profits Share for Services: An Aggregate Exegesis of Revenue Procedure 93-27 (Part II), 63 Tax Notes 97 (1994).
  • 'Death and Taxes' and Hypocrisy, 60 Tax Notes 1393 (1993).
  • President Clinton's Capital Gains Proposals, 59 Tax Notes 1399 (1993).
  • Doping Out the Capitalization Rules After INDOPCO, 57 Tax Notes 669 (1992) excerpted in Caron, Burke, & McCouch, Federal Income Tax Anthology (1997).
  • The Art of Regulation Drafting: Structured Discretionary Justice under Section 355, 44 Tax Notes 1029 (1989).
  • Entity Classification and Integration: Publicly Traded Partnerships, Personal Service Corporations and the Tax Legislative Process, 8 Va. Tax. Rev. 57 (1988).
  • Contingent Income Items and Cost Basis Corporate Acquisitions: Correlative Adjustments and Clearer Reflection of Income, 12 J. Corp. L. 137 (1987) (with Mark S. Bader).
  • Capital Gains Exception to the House's "General Utilities" Repeal: Further Indigestions From Overly Processed "Corn Products," 30 Tax Notes 1375 (1986).
  • Start-up Costs, Section 195 and Clear Reflection of Income: A Tale of Talismans, Tacked On Tax Reform and a Touch of Basics, 6 Va. Tax. Rev. 1 (1986).
  • Capital Expenditures: A Result in Search of a Rationale, 15 U. Rich. L. Rev. 473 (1981) (with Nina R. Murphy).
  • Chapters 20.1, 21, 22, 26.4, 61, & 62, in Federal Income Taxation of Income, Estates and Gifts (4 Vols.) (1981) (with Boris Bittker) Chapters: 20.1 [26 pp.], 21 [58 pp.], 22 [70 pp.], 26.4 [6 pp.], 61 [87 pp.], and 62 [62 pp.].
  • Pitfalls in Transactions Between Related Parties or Corporations, 27th Annual Wm. & Mary Tax Conference 81 (1981) (with William J. Irvin).
  • B.N.A. Tax Management Portfolio, in Employee Plans--Reporting and Disclosure Requirements (1980).
  • Pre-Retirement Qualified Plan Pay-outs Under ERISA, 9 Cumb. L. Rev. 83 (1978) (with Harry V. Lamon).
  • ERISA's "Bad Boy": Forfeiture for Cause in Retirement Plans, 9 Loy. U. Chi. L.J. 137 (1977).
  • Proposed Regs. Under 355 Overhaul Device Test and Single-business Divisions, 46 J. Tax'n. 194 (1977) (model for "related function" provision of revised Treasury Regulations under I.R.C. Sec. 355).
  • Secs. 465 and 704(d): Invest at Your Own Risk, 8 Tax Adviser 132 (1977) (with Richard E. Fogg).
  • Credited Service After ERISA, 31 Tax L. Rev. 365 (1976).
  • How to Salvage Tax Benefits When a Professional Corporation Disbands, 45 J. Tax'n 14 (1976).
  • Joint and Survivor Annuities under ERISA--The Gamble on Survival, 3 J. Corp. Tax'n. 241 (1976).
  • Sec. 335 Active Business Management: What Advice to Give Clients Today, 45 J. Tax'n. 272 (1976).
  • The "Elaborate Interweaving of Jurisdiction": Labor and Tax Administration and Enforcement of ERISA and Beyond, 10 U. Rich. L. Rev. 463 (1976).
  • B.N.A. Tax Management Portfolio #308, in (ERISA)-- Fiduciary Responsibilities and Prohibited Transactions (B. N. A. 1975).
  • A Blend of Old Wines in a New Wineskin: Section 183 and Beyond, 29 Tax L. Rev. 347 (1974).
  • Constructive Cash Distributions in a Partnership: How and When They Occur, 41 J. Tax'n. 88 (1974) (with Robert S. Parker Jr.).
  • Pre-operating Expenses and Section 174: Will "Snow" Fall?, 24 Tax Law. 381 (1974) (model for I.R.C. Section 195 and source of definition of start-up and investigatory costs in legislative history).
  • Retroactive Allocations to New Partners: An Analysis of the Area after Rodman, 40 J. Tax'n. 166 (1974) (co-author).
  • The "Active Business" Test of Sec. 355; Implications of a Trilogy of Revenue Rulings, 31 Wash. & Lee L. Rev. 251 (1974).
  • "Active Conduct" Distinguished from "Conduct" of Rental Real Estate Business, 25 Tax Law. 317 (1972).
  • CA-7's "Wisconsin Big Boy" Case Has Dire Implications in 482 Area, 36 J. Tax'n. 349 (1972).
  • Command Performance: The Tax Treatment of Employer Mandated Expenses, 7 U. Rich. L. Rev. 1 (1972).
  • Functional Divisions and Other Corporate Separations under Section 355 after Rafferty, 27 Tax L. Rev. 453 (1972) (model for revised Treasury Regulations under I.R.C. Section 355).
  • Section 482 and the Integrated Business Enterprise, 57 Va. L. Rev. 1376 (1971).
  • Shareholder Withdrawal -- Loan or Dividend: Repayments, Estoppel, and Other Anomalies, 12 Wm. & Mary L. Rev. 512 (1971).
Other
  • Choice of Small Business Tax Entity: Facts and Fictions, 3 VSCPA Tax'n Conf. (2002).
  • Tax Impact of Choice of Business Entity, 30 Va. Acct. & Auditing Conference (2000).
  • Capital Gains Myths, Hampton Roads Tax Forum (Summer) (1995).
  • Critique of Current Congressional Capital Gains Contentions, Spring Tax Symposium of the Virginia Tax Study Group held at the U. Va. School of Law (1995).
  • Subchapter S, ODU Tax Conference (1988).
  • Cost-Basis Corporate Acquisitions Under the 1986 Code: What Do We Do Now that "General Utilities" Shield Is Broken?, 8th Annual VCU-Va. Society of C.P.A.'s (1987).
  • Purchase Price Allocations in Cost Basis Allocations: Sections 338 and 1060 Under the 1986 Code, 32d William & Mary Tax Conference (1987).
  • Choice of Entity for Small Businesses: Seeing Through the Emperor at Last in His Threadbare New Code Clothes, William & Mary Professional Legal Education (1987).
  • Divorce, Separation and Termination of a Professional Corporation, CLE-Annual Winter Meeting of Va. Bar Ass'n (1985).
  • Taxable Corporate Acquisitions: A Trnsactional Analysis of Section 338, 9th American Inst. on Fed. Tax. (1985).
  • Formation of a Corporation: A Checklist of Tax Pitfalls, 7th Ala. Inst. on Fed. Tax. (1983).
  • Start-Up Costs: Section 195, The Answer or the Problem?, 35th Va. Conference on Fed. Tax. (1983).
  • Installment Sales After the Installment Sales Revision Act of 1980, 8th ODU Tax Conf. (1981).
  • Constructive Cash Distributions, Ann. Wm. & Mary Tax Conf. 129 (1976).

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