Associate Academic Dean and Professor of Law

Contact

  • Office: 120 Tremont St.,
  • Suite: 410
  • Phone: 617-573-8518
  • Fax: 617-305-6256
  • Email: apolito@suffolk.edu

Degrees

  • SB, Massachusetts Institute of Technology
  • JD, Harvard University
  • LLM, New York University

Bar Admittance

  • NY
  • U.S. Tax Court

    Teaching

  • Corporations
  • Corporate Finance
  • Taxation
  • Federal

Biography

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

Professional Activities

Member, Phi Beta Kappa. Sigma Xi (Science Research honorary)

Publications

Books

SMALL BUSINESS CORPORATION INVESTMENTS: SPECIAL TAX INCENTIVES, TAX MANAGEMENT PORTFOLIOS VOL. 760 (3d ed., 2013)

ACCOUNTING PERIODS, TAX MANAGEMENT PORTFOLIOS VOL. 574 (3d ed., 2012)

SMALL BUSINESS CORPORATION STOCK: SPECIAL TAX INCENTIVES, BNA TAX MANAGEMENT PORTFOLIO NO. 760 (2d ed., 2005)

ACCOUNTING PERIODS, TAX MANAGEMENT PORTFOLIOS 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)

Book Chapters

Chapter 1 through 8, and 14 through 17, in NET OPERATING LOSSES (CCH TAX RESEARCH CONSULTANT, 2006) (available by subscription at http://www.cchgroup.com/roles/accounting-firms/tax/research/tax-research-consultant)

Chapter 29, Dual Consolidated Losses, in CONSOLIDATED RETURNS (CCH TAX RESEARCH CONSULTANT, 2006) (available by subscription at: http://www.cchgroup.com/roles/accounting-firms/tax/research/tax-research-consultant)  

Articles

Constructive Dividend Doctrine from an Integrationist Perspective, 27 AKRON TAX J. 1 (2012)

Trade or Business within the United States as an Interpretive Problem Under the Internal Revenue Code: Five Propositions, 4 HASTINGS BUS. L.J. 251 (2008)

Trade or Business in the United States: What Domestic Activity Suffices to Conduct a Foreign Trade or Business "in" the United States?, 36 TAX MGM'T INT'L J. 496 (2007)

Advancing 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 TAW 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. STATE 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)

Chapter 3520, Accounting Periods, 574 TAX MANAGEMENT PORTFOLIOS (1997)

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)

A Proposal for an Integrated Income Tax, 12 HARV. J.L. & PUB. POL'Y 1009 (1989)

Constitutional Law: Seatbelt Laws and the Right to Privacy, 10 HARV. J.L. & PUB. POL'Y 752 (1987)