ANTHONY P. POLITO
Professor of Law
Suffolk
University Law School
Executive Editor, Harvard Journal of Law & Public Policy, 1988-89, Clerk, Honorable Jack B. Jacobs, DE Court of Chancery, Wilmington, 1989-90; Associate, Debevoise & Plimpton, NYC, 1990-93; Associate, Richards & O'Neil, NYC, 1993-94; Associate, Willkie, Farr & Gallagher, NYC, 1994-95; Assistant Professor, Suffolk, 1995-98; Associate Professor, Suffolk, 1998-2001; Visiting Professor of Law, Boston College Law School 1999-2000; Professor, Suffolk, since 2001
Degrees:
SB, Massachusetts Institute of Technology;
JD, Harvard University;
LLM, New York University
Bar Admittance:
NY, 1990, U.S. Tax Court, 1990
Subjects:
Corporations, Corporate Finance, Taxation, Federal
Professional Activities:
Member, Phi Beta Kappa. Sigma Xi (Science Research honorary)
Selected Publications:
Books:
ACCOUNTING PERIODS, TAX MANAGEMENT PORTFOLIOS Vol. 574 (2d ed. 2004)
THE STRUCTURE OF THE FEDERAL TAX SYSTEM OF THE UNITED STATES, BNA TAX MANAGEMENT PORTFOLIO NO. 949 (2004) (with Meade Emory and Hank Lische)
SMALL BUSINESS CORPORATION STOCK: SPECIAL INCENTIVES (1999)
Articles:
Advancing From a Fair Beginning to Corporate Tax Integration: A Laissez Faire Approach, 55 S. C. L. REV. 1 (2003)
The Role of Prescription in the Interpretive Problem of Basis Determination, 53 TAX LAW. 615 (2000)
A Modest Proposal Regarding Debt-Like Preferred Stock, 20 VA.TAX REV. 291 (2000)
Useful Fictions: Debt and Equity Classification in Corporate Tax Law, 30 ARIZ. ST. L. J. 761 (1998)
Borrowing, Return of Capital Conventions, and the Structure of the Income Tax: An Essay in Statutory Interpretation, 17 VA. TAX REV. 467 (1998)
ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties, Report on the 1996 United States Model Income Tax Convention and Attached Technical Explanation, 51 TAX LAW 765 (1998) (contributing drafter)
Private Inurement and the Intermediate Sanctions Regime, 77 TAX NOTES 599 (1997)
Tax Management Portfolios, 574 BNA TAX PRACTICE SERIES (1997) (Chapter 3520, Accounting Periods)
Dual-Approach Tax Integration: Issues for Discussion, 73 TAX NOTES 1213 (1996)
Fiddlers on the Tax: Depreciation of Antique Instruments Invites Reexamination of Broader Tax Policy, 13 J. AM. TAX POL’Y 87 (1996)