Jeffrey A. Maine
Maine Law Foundation Professor of Law
B.B.A., M.B.A., Florida Atlantic University
J.D., Stetson University
L.L.M., University of Florida
Office Phone: (207) 780-4366
jmaine@usm.maine.edu
Jeffrey A. Maine joined the University of Maine School of Law in 2003 as a professor specializing in tax law. Professor Maine has more than fifteen years of teaching experience. Prior to joining the teaching academy, he practiced at Holland & Knight in Tampa, Florida.
He is the co-author of five books, and is the author or co-author of numerous articles and reviews on the subject of taxation. His current research focuses on the intersection of federal income taxation and intellectual property. He enjoys helping students 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, Buffalo Law Review and Tax Notes.
He frequently lectures nationally at academic conferences and bar association meetings on taxation.
Selected Publications
Books
Federal Income Tax Logic Maps (West 2011)
The Fundamentals of Federal Taxation: Problems and Materials (2d Edition Carolina Academic Press 2010) (with Professor Miller)
A Student’s Guide to the Internal Revenue Code (5th Edition LexisNexis 2007) (with Professor Gershon)
Intellectual Property Taxation: Problems and Materials (Carolina Academic Press 2004) (with Professor Nguyen)
Intellectual Property Taxation: Transaction and Litigation Issues (BNA Books 2003) (with Professor Nguyen)
Estate Planning: An Idaho Guide (University of Idaho 1997) (with Professor Brandt)
Articles/Chapters
Taxing Facebook Code: Debugging the Tax Code and Software, 60 Buffalo Law Review 1 (2012) (lead article) (with Professor Nguyen)
The History of Intellectual Property Taxation: Promoting Innovation and Other Intellectual Property Goals?, 64 SMU Law Review 795 (2011) (lead article) (with Professor Nguyen)
The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond, 47 Idaho Law Review 385 (2011) (lead article) (with Professor Miller)
The Unequal Tax Treatment of Intellectual Property, 130 Tax Notes 931 (February 21, 2011) (with Professor Nguyen)
Equity and Efficiency in Intellectual Property Taxation, 76 Brooklyn Law Review 1 (2010) (lead article) (with Professor Nguyen)
Acquiring Innovation, 57 American University Law Review 775 (2008) (lead article) (with Professor Nguyen)
Patent Donations and Tax Policy, in 2 Praeger Perspectives: Intellectual Property and Information Wealth 445 (2007) (with Professor Nguyen)
Taxing Trademarks and Domain Names, in 3 Praeger Perspectives: Intellectual Property and Information Wealth 407 (2007) (with Professor Nguyen)
Giving Intellectual Property, 39 U.C. Davis Law Review 1693 (2006) (lead article) (with Professor Nguyen)
Taxing the New Intellectual Property Right, 56 Hastings Law Journal 1 (2004) (lead article) (with Professor Nguyen)
Linking Limited Liability and Entity Taxation: A Critique of the ALI Reporters’ Study on the Taxation of Private Business Enterprises, 62 University of Pittsburgh Law Review 223 (2000)
The Importance of Ethics and Morality in Today’s Legal Word, 29 Stetson Law Review 1073 (2000)
Evaluating Subchapter S in a “Check-the-Box” World, 51 Tax Lawyer 717 (1998) (The Tax Lawyer is a peer-edited law review journal published by Georgetown University Law Center.)
Tax Consequences of Community Income: Problems and Planning Opportunities During Divorce, 30 Family Law Quarterly 173 (1996) (with Professor Miller)
Fundamentals of Estate Tax Planning, 32 Idaho Law Review 197 (1996) (with Professor Miller)
