College of Law

Don Leatherman

W. Allen Separk Distinguished Professor of Law

Phone: 865-974-6838

Office: Room 271

Leatherman, Don

Education

BA, 1975, Goshen College

JD magna cum laude, 1981, Dickinson School of Law

LLM, 1984, New York University

About

Curriculum Vitae

Don Leatherman has had the privilege of teaching at the University of Tennessee College of Law since 1994 and teaches primarily courses in the federal income tax. He writes and speaks frequently on issues related to federal income tax, particularly those involving corporations and consolidated groups.

Prof. Leatherman is a past chair of the Affiliated and Related Corporations Committee of the Tax Section of the American Bar Association and is a member of the Academic Advisory Board for the Theodore Tannewald Foundation for Excellence in Legal Scholarship.

Before he worked at the University of Tennessee, Prof. Leatherman was a branch chief in corporate tax division of Chief Counsel at the Internal Revenue Service in Washington, DC, an associate at Arnold & Porter in Washington, DC, and an associate at Skarlatos & Zonarich in Harrisburg, PA. He also taught as an adjunct in the LL.M tax program at the Georgetown University Law Center for seven years.

Finally, Prof. Leatherman is a die-hard Philadelphia Eagles fan.

Publications

Books & Chapters

  •  Federal Income Taxation of Corporations and Partnerships (5th ed. 2013) (co-authored with Howard Abrams and Richard Doernberg) (together with a Teacher’s Supplement, which was published in 2014)
  • Federal Corporate Taxation (7th ed. 2013) (co-authored with Howard Abrams and Richard Doernberg)
  • Federal Income Taxation of Corporations and Partnerships (4th ed.) and a companion teacher’s manual (co-authored with Richard Doernberg and Howard Abrams).
  • A Survey of the Federal Income Tax Consequences of DaimlerChrysler Combination, a chapter in a book about the DaimlerChrsyler combination written mostly by members of the law faculty

Articles & Other Works

  • An Analysis of the Section 336(e) Regulations, forthcoming in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2014 (Practicing Law Institute 2014) (this article revises and substantially supplements the 2013 article on § 336(e))
  • Section 336(e) Elections and S Corporations, forthcoming in Major Tax Planning 2014 (Matthew Bender 2014)
  • A Survey of the Section 336(e) Regulations, Chapter 33, Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings (course handbook 2013)
  • The Scope of the General Utilities Repeal, 91 TAXES 235 (March 2013)
  • Section 1.1502-13(c)(6)(ii)(C): Limiting Gain Duplication on Member Stock, published in Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2011 (Practising Law Institute 2011)
  • Coordinating § 1.1502-11, § 1.1502-28, and § 1.1502-36, 29 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2010 452-1 (Practising Law Institute 2010)
  • A Survey of § 1.1502-36, 24 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2009 1027 (Practising Law Institute 2009)
  • Excluding the Selling Member’s Gain — § 1.1502-13(c)(6)(ii) and § 1.1502-13T(c)(6)(ii)(C), 30 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2008 667 (Practising Law Institute 2008)
  • Gimme Fiction: Revenue Ruling 99-6, Vol. 86, No. 3 Taxes 151 (March 2008)
  • The Proposed Unified Loss Disallowance Rules, 27 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2007 669 (Practising Law Institute 2007)
  • Four Consolidated Regulations and a Revenue Ruling: § 1.1502-35, § 1.1502-47T, § 1.1502- 76T(a), § 1.1502-77T, and Rev. Rul. 2006-11, 25 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2006 875 (Practising Law Institute 2006)
  • Fundamental Concepts, the introductory chapter of an e-book on the federal income taxation of consolidated groups published by Commerce Clearing House (2006)
  • Liquidating into Multiple Distributee Members, 24 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2005 849 (Practising Law Institute 2005)
  • Important Developments for Consolidated Groups, 58 Tax Lawyer 975 (2005)
  • Menu of Recent Consolidated Developments, 22 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2004 605 (Practising Law Institute 2004)
  • A Primer on § 1.1502-35T, 21 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2003 9 (Practising Law Institute 2003)
  • Why Rite Aid is Wrong, 52 American University Law Review 811 (2003)
  • Current Developments for Consolidated Groups, 18 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2002 793 (Practising Law Institute 2002)
  • Notice 2001-45 and Consolidated Groups, 15 Journal of Taxation of Financial Institutions 9 (Mar./Apr. 2002)
  • Recent Developments for Consolidated Groups, 17 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2001 83 (Practising Law Institute 2001)
  • United Dominion and the Consolidated Return Regulations, 91 Tax Notes 1319 (2001)
  • Current Developments for Consolidated Groups, 15 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 2000 389 (Practising Law Institute 2000) (cited in United Dominion Indus., Inc. v. United States, 121 S.Ct. 1934 (2001))
  • Taxable Transactions Involving S Corporations and Their Shareholders, 58 NYU Inst. Fed. Tax’n ch. 7 (Matthew Bender 2000)
  • Musings on Current Consolidated Issues, 14 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 1999 Ch. 220 (Practising Law Institute 1999)
  • Are Separate Liability Losses Separate for Consolidated Groups, 52 Tax Lawyer 663 (1999) (cited in United Dominion Indus., Inc. v. United States, 121 S.Ct. 1934 (2001))
  • Extraordinary Gain and Loss Disallowance — Formulas to Compute the Extraordinary Gain Disposition Factor, 12 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 1998 Ch. 182 (Practising Law Institute 1998)
  • Shifting of Member Stock Basis under § 1.302-2(c), 13 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 1998 Ch. 188 (Practising Law Institute 1998)
  • Current Developments for Consolidated Groups, 50 Tax Lawyer 897 (1997)
  • The Use of Partnerships by Consolidated Groups (co-authored with Terrill Hyde and Bill Wasserman), 12 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations and Restructurings 1997 Ch. 152 (Practising Law Institute 1997)
  • The Pennsylvania Eminent Domain Code: A Bittersweet Nostrum for the Residential Tenant, 84 Dick. L. Rev. 499 (1980)