Faculty in the News



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CONTACT
trw@virginia.edu
(434) 924-3896
Room WB171E

ASSISTANT
Crystal Smith

SUBJECTS
Taxes, elder law, joint income tax returns (spousal liability), historic preservation, trusts and estates, corporate tax planning, employee benefits law, ERISA litigation, financing retirement, real estate, real estate finance, regulation of private pensions, partnership


Thomas R. White III

John C. Stennis Professor of Law
LL.B., University of Pennsylvania Law School, 1963
B.A., Williams College, 1960

Thomas White, a law faculty member since 1967, specializes in tax and also teaches elder law, ERISA, domestic relations and real estate finance. He has been actively involved in developing and administering the tax curriculum.

White is a member of various committees of the American Bar Association's Tax Section, including those that deal with domestic relations, partnerships and tax structure and simplification. As a Tax Section member, he participated in study groups set up to propose simplification of domestic relations tax laws. He also is a member of the American College of Tax Counsel and the National Tax Association.

In law school, White was on the board of editors of the Pennsylvania Law Review and a member of the Order of the Coif. He came to Virginia after two years of practicing law in Philadelphia with White & Williams and two years as attorney-adviser in the Office of Tax Legislative Counsel for the U.S. Treasury Department. He was a congressional fellow of the American Political Science Association in 1972-73 and a legislation attorney for the Joint Committee on Internal Revenue Taxation of the U.S. Congress in 1973-74. He participated in the Administrative Conference's IRS Project in the late 1970s. In 1993, he served as a consultant to the Joint Legislative Audit and Review Commission for the Commonwealth of Virginia.


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Books:

"Commercial Real Estate Transactions: A Project and Skills Oriented Approach (with others) (LexisNexis, 2001; 2nd ed., 2009).


Book Chapters:

"The Impact of Chapter 14 on Estate and Gift Taxation of Trusts in Divorce Settlements," in Successful Estate Planning Ideas and Methods 8551 (Research Institute of America, 1993).

"Tax Implications" (with Kurt R. Magette), in Richard Balnave, ed., Family Law and Practice in Virginia 7-1 (Virginia Law Foundation, 1986).


Articles:

“Settling Alimony Obligations: Lump Sums and Other Devices, 24 Matrimonial Strategist (2006).

"Undifferentiated Support Orders: Can They Be Taxable Alimony?" 21 Matrimonial Strategist No. 12 (Jan. 2004).

“Deferred Compensation: Dramatic Changes,” N.Y. Fam. L. Monthly, Feb. 2003, at 1.

“New Regulation Helps Plan Stock Redemptions,” 21 Matrimonial Strategist No. 2 (Mar. 2003).

"How Much Does a Spouse Have to Know to Be Liable for Her Husband's Tax?" 20 Matrimonial Strategist No. 2 (Mar. 2002).

"When Payments Made Temporary Support Orders Are Not Deductible Alimony," 20 Matrimonial Strategist No. 6 (July 2002).

Deferred Compensation Is Now Taxed to the Spouse Who Has the Right to Receive It,” 20 Matrimonial Strategist No. 9 (Oct. 2002).

“Feds Propose New Treasury Reg to Resolve Tax Uncertainty in Marital Redemptions,” 19 Matrimonial Strategist No. 9 (Oct. 2001).

“Seeking Relief from the Improvidently Filed Joint Return: Recent Developments,” 19 Matrimonial Strategist No. 4 (May 2001).

“A Taxable Twist: When the Payor Does Not Pay...At Least Not Cash,” 18 Matrimonial Strategist No. 7 (Aug. 2000).

“Anticipating the Tax Treatment of Marital Stock Redemptions in the Wake of Recent Cases,” 18 Matrimonial Strategist No. 6 (July 2000).

"IRC Section 6015: Procedures to Follow, Potential Pitfalls to Face," 17 Matrimonial Strategist No. 8 (Sept. 1999).

"How to Avoid Pitfalls, etc.," 17 Matrimonial Strategist No. 10 (Nov. 1999).

"Relief from Liability on Joint Income Tax Returns," 1 J. Tax Prac. & Proc., No. 1, 40 (1999)
HeinOnline (PDF)

"Relief from Liability on Joint Returns—Part II," 1 J. Tax. Prac. & Proc., No. 3, 37 (1999).

"Why Designating Income Tax Effect of Cash Payments Is Important," 17 Matrimonial Strategist No.5 (July 1999).

"Interest on Deferred Marital Settlements: When Is It Taxable?" 16 Matrimonial Strategist No. 5 (June 1998).

"Liability for Spousal Mistakes and Other Errors on Joint Income Tax Returns," The Community Tax L. Rep., April 1997, at 7.

"New Rules Pending for Treating Gain on Sale of Primary Residence," 15 Matrimonial Strategist No. 6 (July 1997); "Congress Passes Rules Giving Tax Breaks to Divorcing Homeowners," 15 Matrimonial Strategist No. 8 (Sept. 1997).

"Stock Redemptions in Marital Separation Agreements: Unsteady Steps for the Unprepared" (with Paul J. Buser), 30 Fam. L. Q. 41 (1996).
HeinOnline (PDF)

"Tax Issues Arising upon Transfer of Receivables from Personal Services," 14 Matrimonial Strategist No. 11 (Dec. 1996).

"The Quandary over Qualifying Support Payments as Taxable Alimony," 14 Matrimonial Strategist No. 5 (June 1996).

"Parsing the Definition of Alimony for Tax Purposes," 13 Matrimonial Strategist No. 9 (Oct. 1995).

"The Tax Impact of Settling Arrearages in Alimony," 13 Matrimonial Strategist No. 4 (May 1995).

"Dealing with the Hidden Tax Cost in Stock Redemptions," published in three installments, 12 Matrimonial Strategist Nos. 8-10 (Sept.-Nov., 1994).

"Stock Redemptions in Matrimonial Settlements," published in two installments, 11 Matrimonial Strategist Nos. 6-7 (July-Aug. 1993).

"Planning for Transfer Tax Liabilities," published in three installments, 10 Matrimonial Strategist Nos. 6-8 (July-Sept. 1992).

"For Best Settlement, Use QDROS Creatively," published in two installments, 9 Matrimonial Stratgegist Nos. 6 & 7 (July & Aug. 1991).

"How to Use Domestic Relations Trusts," published in two installments, 8 Matrimonial Strategist No. 12 (Jan. 1991) and 9 Matrimonial Strategist No. 1 (Feb. 1991).

"The Lawyer and Historic Preservation" (with Walter Wadlington), Va. L. Sch. Rep., Spring 1987, at 7-14.

"When a PAL Is Not a Friend," Va. L. Wkly., Feb. 20, 1987, at 1, 6-7.

"Cash or Deferred Arrangements: What's the Beef? What's at Stake? Panel Discussion on Employee Compensation: Comments," 5 Va. Tax Rev. 855, 908 (1986).

"Alimony Trusts," Fam. Advoc., Fall 1984, at 14-21.
HeinOnline (PDF)

"Where We Are—Taxation of Investment in Oil and Gas Properties," 67 Nat'l Tax Ass'n/Tax Inst. Am. Proc. 491 (1974).

"To Have or Not to Have—Conflicts of Interest and Financial Planning for Judges," 35 Law & Contemp. Probs. 202 (1970).
HeinOnline (PDF)

"Sleepers That Travel with Section 351 Transfers," 56 Va. L. Rev. 37 (1970).
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"The Tax Reform Act of 1969: Demise of Multiple Surtax Exemptions—When too Much of a Good Thing Proved Its Own Undoing," 16 Wayne L. Rev. 1353 (1970).

"Recurring and New Problems Under Subchapter S," 27 Inst. on Fed. Tax'n 755 (1969).

"The New Broader Sweep of Section 1551: An Analysis of IRS' Regulations," 28 J. Tax'n 100 (1968).


Statement:

Statement (with James S. Halpern) in Tax Simplification 130-183. U.S. Congress. Senate Committee on Finance. Hearing, June 22, 1979.


Book Review:

Review of Wolfman, Federal Income Taxation of Business Enterprise, and Andrews, Federal Income Taxation (with William St. J. McKee). 25 J. Legal Educ. 119 (1973).

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  • Aging and the Law
  • Corporate Tax
  • Employee Benefits Law
  • Employee Benefits Litigation (seminar)
  • Employee Pension and Health Benefit Plans: Current Key Issues (seminar)
  • Federal Income Tax
  • Real Estate Transactions: Principles and Practice


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