Jeffrey A. Maine

Jeffrey Maine, an expert on tax law, has authored or co-authored six books and more than a dozen articles in the field. Formerly a practicing attorney at Holland & Knight in Tampa, Florida, Professor Maine’s current research focuses on the intersection of federal taxation and intellectual property.

Professor Maine enjoys helping students and tax practitioners learn about this intersection and understand the technical and policy aspects of intellectual property taxation. His latest scholarship has been published in leading journals, including the Hastings Law Journal, U.C. Davis Law Review, American University Law Review, Brooklyn Law Review, SMU Law Review, Buffalo Law Review, and Tax Notes. He frequently lectures nationally at academic conferences and bar association meetings on taxation.

Professor Maine has more than 18 years of experience in teaching, including positions at Stetson University College of Law, University of Idaho College of Law, Texas Wesleyan University School of Law, the John Marshall Law School, and the University of New Hampshire School of Law.

Selected Publications


INTELLECTUAL PROPERTY TAXATION: PROBLEMS AND MATERIALS (Carolina Academic Press 2d ed.) (forthcoming 2013) (with Prof. Xuan-Thao Nguyen). [Carolina Academic Press]

THE FUNDAMENTALS OF FEDERAL TAXATION: PROBLEMS AND MATERIALS (Carolina Academic Press 3d ed. 2013) (with Prof. John A. Miller). [Carolina Academic Press]


A STUDENT’S GUIDE TO THE INTERNAL REVENUE CODE (LexisNexis 5th ed. 2007) (with Prof. I. Richard Gershon). [LexisNexis]

INTELLECTUAL PROPERTY TAXATION: TRANSACTION AND LITIGATION ISSUES (BNA Books 2004 & 2012 Cumulative Supplement) (with Prof. Xuan-Thao N. Nguyen). [BNA Books]

ESTATE PLANNING: AN IDAHO GUIDE (Idaho Comm’n for Libraries 1997) (with Profs. Elizabeth Brandt & Linda Kirk Fox). [PDF]

Additional Publications


Patent Donations and Tax Policy, in 2 PETER K. YU, PRAEGER PERSPECTIVES: INTELLECTUAL PROPERTY AND INFORMATION WEALTH 445 (2007) (Prof. Xuan-Thao Nguyen). [PDF]

Taxing Trademarks and Domain Names, in 3 PETER K. YU, PRAEGER PERSPECTIVES: INTELLECTUAL PROPERTY AND INFORMATION WEALTH 407 (2007) (with Prof. Xuan-Thao Nguyen). [PDF]


Wealth Transfer Tax Planning for 2013 and Beyond, 2013 B.Y.U. L. REV. 879 (2013) (with Prof. John A. Miller) [SSRN]

Taxing Facebook Code: Debugging the Tax Code and Software, 60 BUFF. L. REV. 1 (2012) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF] [SSRN]

The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?, 64 SMU L. REV. 795 (2011) (lead article) (with Prof. Xuan-Thao Nguyen). [SSRN]

The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond, 47 IDAHO L. REV. 385 (2011) (lead article) (with Prof. John A. Miller). [SSRN]

The Unequal Tax Treatment of Intellectual Property, 130 TAX NOTES 931 (February 21, 2011) (with Prof. Xuan-Thao Nguyen). [PDF]

Equity and Efficiency in Intellectual Property Taxation, 76 BROOK. L. REV. 1 (2010) (lead article) (Prof. Xuan-Thao Nguyen). [SSRN]

Acquiring Innovation, 57 AM. U. L. REV. 775 (2008) (lead article) (Prof. Xuan-Thao Nguyen). [PDF]

Giving Intellectual Property, 39 U.C. DAVIS L. REV. 1721 (2006) (lead article) (with Prof. Xuan-Thao Nguyen). [PDF]

Taxing the New Intellectual Property Right, 56 HASTINGS L.J. 1 (2005) (lead article) (with Prof. Xuan-Thao Nguyen). [SSRN]

Linking Limited Liability and Entity Taxation: A Critique of the ALI Reporters’ Study on the Taxation of Private Business Enterprises, 62 U. PITT. L. REV. 223 (2000). [SSRN]

The Importance of Ethics and Morality in Today’s Legal World, 29 STETSON L. REV. 1073 (2000). [SSRN]

Evaluating Subchapter S in a “Check-the-Box” World, 51 TAX LAW. 717 (1998) (The Tax Lawyer is a peer-edited law review journal published by Georgetown University Law Center). [SSRN]

Tax Consequences of Community Income: Problems and Planning Opportunities During Divorce, 30 FAM. L.Q. 173 (1996) (with Prof. John A. Miller). [HeinOnline]

Fundamentals of Estate Tax Planning, 32 IDAHO L. REV. 197 (1996) (with Prof. John A. Miller). [HeinOnline]