Leo J. Cushing

Lecturer

Founding Partner, Cushing & Dolan PC, Attorneys at Law

BS, University of Notre Dame
JD, cum laude, New England School of Law
LLM in Taxation, Boston University School of Law

Areas of Interest
Tax Law
Contact
Biography

Leo J. Cushing is the founding partner of Cushing & Dolan PC, a Boston based law firm established in 1984 specializing in closely held businesses, taxation, sophisticated estate planning, elder law and real estate. Leo’s practice includes all aspects of sophisticated estate planning techniques, asset protection, trust planning, charitable giving and resolution of tax controversies. Prior to establishing Cushing & Dolan PC, Leo earned his certified public accountant designation while working as a tax professional for the international accounting firm of Ernst & Young. Prior to Ernst & Young, Leo served as an Assistant Attorney General for the Commonwealth of Massachusetts where he prosecuted criminal tax cases and defended the Commonwealth of Massachusetts in various civil claims against state agencies.

Leo is a former Director of the Boston Estate Planning Council.  He is a member of the Massachusetts Bar Association, the American Institute of Certified Public Accountants, American Association of Attorneys and CPAs, the Boston Estate Tax Council, Boston Bar Association and the National Association of Elder Law Attorneys. Recently, Leo was appointed to the Notre Dame Law Advisory Council for a three-year term beginning in 2011, and has once again been named one of Massachusetts Super Lawyers in 2010. He was also named a Five Star Wealth Manager in Boston in 2010.

Leo has written and lectured extensively on all aspects of taxation and estate planning. He served as editor in chief and program chair of the Massachusetts Continuing Legal Education program (MCLE) entitled, “Preparing Estate Tax Returns.” Leo was also a contributing author and lecturer at MCLE’s program entitled, “Preparing Fiduciary Income Tax Returns” as well as its “Advanced Issues in LLCs.”

Courses

2 credits

Presents an overview of subchapter K and the federal income tax treatment of partnerships and other entities, such as limited liability companies;. Topics include tax classification of a partnership versus a corporation or trust; considerations in choice of entity;basic partnership accounting and capital accounts, partnership formation and acquisition of partnership interests for property or services; determination of basis;basic rules allocations of income and loss ; taxation of normal partnership operations; distributions of cash and property; transactions between partners and partnership, including sales of partnership interests. Prerequisite or corequisite: Federal Income Taxation I and II, Introduction to Corporate Tax

FALL 2017: LAW TX 930 A1 , Sep 5th to Dec 5th 2017
Days Start End Credits Instructors Bldg
Tue 4:20 pm 6:20 pm 2 David H. HalpertTravis L.L. Blais LAW
FALL 2017: LAW TX 930 OL , Sep 5th to Dec 11th 2017
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 HalpertBlais
SPRG 2018: LAW TX 930 A1 , Jan 18th to Apr 19th 2018
Days Start End Credits Instructors Bldg
Mon 4:20 pm 6:20 pm 2 Robert M. Finkel LAW
SPRG 2018: LAW TX 930 OL , Jan 16th to Apr 25th 2018
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Robert M. Finkel
FALL 2018: LAW TX 930 A1 , Sep 4th to Dec 6th 2018
Days Start End Credits Instructors Bldg
Tue 4:20 pm 6:20 pm 2 Leo J. Cushing?
FALL 2018: LAW TX 930 OL , Sep 4th to Dec 10th 2018
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 HalpertBlais

2 credits

Income tax consequences arising upon the death of a decedent and special income tax treatments of estates, trusts, and fiduciaries. Topics include determination of gross income and allocation between the decedent and the estate or trust; special problems with income in respect of a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes between an estate or trust and its beneficiaries; grantor trust rules, and other topics. Prerequisite: Federal Income Taxation I.

SPRG 2018: LAW TX 937 A1 , Jan 18th to Apr 19th 2018
Days Start End Credits Instructors Bldg
Thu 4:20 pm 6:20 pm 2 Leo J. Cushing LAW
SPRG 2018: LAW TX 937 OL , Jan 16th to Apr 25th 2018
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Cushing
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