Levin College of Law
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Martin J. McMahon Jr.

Emeritus Professor

CV

SSRN

bepress (SelectedWorks)

Mailing Address:
Box #117625 Gainesville, FL 32611

Phone:
(352) 273-0931

About

Martin J. McMahon, Jr., is the James J. Freeland Eminent Scholar in Taxation and Director of the Graduate Tax Program. He is a previous Editor-in-Chief of the Florida Tax Review. He received a B.A. in Economics from Rutgers University in 1971, a J.D. from Boston College Law School in 1974, and an LL.M. in Taxation from Boston University Law School in 1978. Professor McMahon taught at the University of Kentucky from 1979 to 1997, and was a visiting professor at the University of Virginia for the 1982-1983 academic year. He was Professor-in-Residence in the Office of Chief Counsel of the Internal Revenue Service in 1986 and 1987, and has been an instructor in the NYU/IRS Continuing Professional Education Program.

Professor McMahon is coauthor, with Boris Bittker and Lawrence Zelenak, of the treatise Federal Income Taxation of Individuals (Warren, Gorham & Lamont, 3d ed., 2002). He is also coauthor, with the late Paul McDaniel and Daniel Simmons, of four casebooks: Federal Income Taxation (Foundation Press, 6th ed., 2008), Federal Income Taxation of Business Organizations (Foundation Press, 5th ed., 2014), Federal Income Taxation of Corporations (Foundation Press, 4th ed., 2014), and Federal Income Taxation of Partnerships and S Corporations (Foundation Press, 5th ed., 2012). He also has published over fifty scholarly articles on a wide variety of income taxation issues, including corporate taxation, partnership taxation, tax shelters, individual income taxation, and tax policy.

Professor McMahon is a frequent speaker at tax conferences around the United States and has made over 200 CLE presentations. He has lectured on U.S. taxation in a number of other countries, including Sweden, Germany, Poland, England, the Netherlands, Peru, and Chile. He has chaired the Teaching Taxation Committee of the ABA Tax Section and the Tax Section of the Association of American Law Schools. Professor McMahon is a fellow in the American College of Tax Counsel and a life member of the American Law Institute.

Education

LL.M., Taxation, Boston University
J.D., Boston College (cum laude)
B.A., Rutgers University (cum laude)

Publications

Books

  • Cumulative Supplement to Federal Income Taxation of Individuals, Supplement 1, Third Edition (with Boris I. Bittker & Lawrence A. Zelenak) (Warren, Gorham & Lamont, 2002) (January 2015)
  • Cumulative Supplement to Federal Income Taxation of Individuals, Supplement 2, Third Edition (with Boris I. Bittker & Lawrence A. Zelenak) (Warren, Gorham & Lamont, 2002) (July 2015)
  • Federal Income Taxation of Business Organizations (with Paul McDaniel (deceased) and Daniel L. Simmons) (Foundation Press 1991, 2d ed. 1997, 3d ed., 1999, 4th ed., 2006, 5th ed., 2014)
  • Federal Income Taxation of Corporations (with Paul McDaniel (deceased) and Daniel L. Simmons) (Foundation Press 1997, 2d ed., 1999, 3rd ed., 2006, 4th ed., 2014)
  • Federal Income Taxation of Partnerships and S Corporations, (5th ed.) and Study Problems (with Paul McDaniel (deceased) and Daniel L. Simmons) (Foundation Press, 2012)
  • Co-editor, The Proper Tax Base: Structural Fairness From an International and Comparative Perspective – Essays in Honor of Paul McDaniel (with Yariv Brauner) and contributor of chapter, “Taxing Tax Expenditures” (Kluwer Law International, 2012)
  • Federal Income Taxation (with Paul McDaniel (deceased) and Daniel L. Simmons) (Foundation Press, 1995, 4d ed., 1998, 5th ed., 2004, 6th ed., 2008)
  • Federal Income Taxation of Individuals (with Boris Bittker and Lawrence Zelenak) (Warren, Gorham & Lamont 1988, 2d ed.1995, 3d ed., 2002)

Articles

  • Recent Developments in Federal Income Taxation: The Year 2016 (with Bruce A. McGovern), 20 Fla. Tax Rev. 131 (2017) [SSRN]
  • Rethinking Taxation of Privately Held Businesses, 69 The Tax Lawyer 345 (2016) [SSRN]
  • Recent Developments in Federal Income Taxation: The Year 2014 (with Ira B. Shepard & Bruce A. McGovern), 17 Fla. Tax Rev. 297 (2015) [SSRN]
  • Recent Developments in Federal Income Taxation: The Year 2012 (with Ira B. Shepard & Daniel L. Simmons), 13 Fla. Tax Rev. 503 (2013) [SSRN]
  • Now You See It, Now You Don’t: The Comings and Goings of Disregarded Entities, 65 The Tax Lawyer 259 (2012) [SSRN]
  • Recent Developments in Federal Income Taxation: The Year 2011 (with Ira B. Shepard and Daniel L. Simmons), Fla. Tax Rev. 183 (2012) [SSRN]
  • Understanding Consolidated Returns, 12 Fla. Tax Rev. 125 (2012) [SSRN]
  • Consolidated Corporate Income Tax Returns in the United States Svensk Skattetidning 597 (2011)
  • Recent Developments in Federal Income Taxation: The Year 2010 (with Ira B. Shepard and Daniel L. Simmons), 10 Fla. Tax Rev. 569 (2011) [SSRN]
  • Taxing Tax Expenditures 130 Tax Notes 775 (2011) [SSRN]

University of Florida Levin College of Law
309 Village Drive
PO Box 117620
Gainesville, FL 32611
(352) 273-0804
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The Florida Constitutional Law Endowment in memory of Justice Ben F. Overton was created by Judge Karen Miller in 2013. This fund supports lectures and presentations by Justices of the Florida Supreme Court at the Fredric G. Levin College of Law.

HISTORY

Justice Overton, who earned his B.S. in 1951 and his Juris Doctor in 1952 from the University of Florida, was the first merit appointment to the Florida Supreme Court. Throughout his career he was active in legal education and served as an Adjunct Professor at the Levin College of Law through December 2012, the month of his death. Although he resided at Oak Hammock at the University of Florida, a continuing care retirement community developed in cooperation with UF, he also considered the Florida Supreme Court “home.” Among the high points of his later years was hosting Justices of the Florida Supreme Court in Gainesville and taking his class to Tallahassee to hear oral arguments at the Florida Supreme Court.
Judge Miller, who earned her B.S. cum laude from New York University in 1974 and her Juris Doctor from New York Law School in 1977, served as Chief Administrative Law Judge of the New York City Department of Consumer Affairs, New York City’s business regulatory agency, before she retired to Oak Hammock at the University of Florida. Having accompanied Justice Overton on his excursions to Tallahassee and joined him in welcoming guests to Oak Hammock at the University of Florida, she created the endowment in memory of Justice Overton to ensure that the Levin College of Law continues to have the funding necessary to continue and enhance the interaction between its students and the Florida Supreme Court.

 

Judge Miller remembered the event that motivated the endowment.

 

Prior to a dinner at the home of Dean Robert Jerry and Lisa Jerry shortly after Justice Overton’s death, Justice Barbara Pariente and I were discussing a suitable memorial. Justice Pariente, who had been Justice Overton’s colleague on the Florida Supreme Court and who understood the importance to him of the interaction between his students and the Court, suggested the outline of what has become the Overton lectures. Dean Jerry, who has since retired, as has Dean Emeritus Jon Mills, who assumed responsibility for implementing the Overton lectures, were very supportive from the beginning. Since Dean Mills’ retirement, Professor Timothy McClendon, who assisted both Justice Overton and Dean Mills teaching Florida Constitutional Law and who co-authored the recent Florida Constitutional Law casebook, has continued the Overton lectures with the support of Interim Dean Merritt McAlister and CGR director, Professor Danaya Wright.

Justice Overton was a devoted jurist, educator, and ethical leader of the Florida legal profession. The Overton Lecture Series brings Florida Supreme Court Justices to the University of Florida, Levin College of Law, and serves to introduce students to the inner workings of the Court. CGR and the students of the College of Law extend our deepest gratitude to Judge Karen Miller for making the Overton Lectures possible in perpetuity.

You can watch an interview for the Florida Historical Society by Mary Adkins, professor emeritus of the UF Levin College of Law, with Justice Overton here.

Justice Overton was also interviewed for the Samuel Proctor Oral History Project and a transcript of his interview is available at the Smathers Library, and here.
Justice Overton sat on the Constitution Revision Commission of 1977-78 that proposed a right to privacy in the Florida Constitution. Although it failed as part of the Constitution Revision Commission recommendations, it passed in 1980 when proposed by the legislature. The bill was co-sponsored by our very own Jon Mills. The privacy provision prevailed by greater than 60%. Justice Overton then wrote a concurrence in a critical reproductive rights case in 1989 affirming that the privacy provision of the Florida Constitution included the right to obtain an abortion. That decision was overruled in Planned Parenthood of SW and Central Florida v. Florida. You can read about the role of Justice Overton, Jon Mills – director emeritus of CGR, and the history of the 1989 case here.