Chairman, Appellate Tax Board, Commonwealth of Massachusetts
BA, Lehigh University
MS, Boston University
JD, New England School of Law
Areas of Interest
Mr. Hammond teaches Federal Income Taxation II. He draws upon a wealth of experience in the field of tax law, including positions as a litigator for the Massachusetts Department of Revenue, Director & General Counsel for the House Post Audit & Oversight Bureau/ Massachusetts House of Representatives, Senior Manager at Ernst & Young, Director of Criminal Investigations at the Massachusetts Department of Revenue, and, most recently, as Chairman of the Appellate Tax Board for the past nine years.
Federal Income Taxation II: LAW TX 902
Federal income tax aspects of the acquisition, ownership, and disposition of property. Topics include: 1.Realization and recognition, 2.Basis and amount realized, 3.The effects of debt (including its cancellation), 4.Depreciation and amortization, 5.At risk, not for profit, and passive activity loss deductibility limitations, 6.Capital gains and losses, related party transactions, quasi-capital assets and depreciation recapture, and 7.Deferred payment transactions (original issue discount and installment sales). Prerequisite or corequisite: Federal Income Taxation I.
FALL 2017: LAW TX 902 A1 , Sep 6th to Dec 6th 2017
FALL 2017: LAW TX 902 OL , Sep 5th to Dec 7th 2017
SPRG 2018: LAW TX 902 A1 , Jan 22nd to Apr 23rd 2018
SPRG 2018: LAW TX 902 OL , Jan 16th to Apr 25th 2018
FALL 2018: LAW TX 902 A1 , Sep 5th to Dec 5th 2018
FALL 2018: LAW TX 902 OL , Sep 4th to Dec 6th 2018
SPRG 2019: LAW TX 902 A1 , Jan 14th to Apr 22nd 2019
SPRG 2019: LAW TX 902 OL , Jan 14th to Apr 24th 2019