Thomas R. White III

  • John C. Stennis Professor of Law Emeritus

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.


  • LL.B.
    University of Pennsylvania Law School
  • B.A.
    Williams College


Commercial Real Estate Transactions: A Project and Skills Oriented Approach (with James Geoffrey Durham & Debra Pogrund Stark), LexisNexis (1–2 ed. 2001–2009).
Commercial Real Estate Transactions: A Project and Skills Oriented Approach (with David L. Cameron, James Geoffrey Durham & Debra Pogrund Stark), LexisNexis (1–2 ed. 2001–2009).

Book Chapters

Tax Implications, in Family Law and Practice in Virginia, Virginia Law Foundation, 315–384:14 (1996).
The Impact of Chapter 14 on Estate and Gift Taxation of Trusts in Divorce Settlements, in Successful Estate Planning Ideas and Methods, Research Institute of America, 8551–8567 (1993).
Tax Implications (with Kurt R. Magette), in Family Law and Practice in Virginia, Virginia Law Foundation, 7–1 to 7 (1986).

Articles & Reviews

Stock Redemptions in Marital Separation Agreements: Unsteady Steps for the Unprepared (with Paul J. Buser), 30 Family Law Quarterly 41–89 (1996).
Where We Are—Taxation of Investment in Oil and Gas Properties, 67 National Tax Association / Tax Institute of America Proceedings 491–513 (1974).
Review of Wolfman, Federal Income Taxation of Business Enterprise, and Andrews, Federal Income Taxation (with William S. McKee) (reviewing Bernard Wolfman; and William D. Andrews, Federal Income Taxation of Business Enterprise<em>; and </em>Federal Income Taxation: Cases, Problems, and Notes) 25 Journal of Legal Education 119–124 (1973).
Recurring and New Problems under Subchapter S, 27 Institution on Federal Taxation 7555–791 (1970).
Sleepers That Travel with Section 351 Transfers, 56 Virginia Law Review 37–63 (1970).

Reports & Datasets

Statement (with James S. Halpern)Tax Simplification , US Government Print Office 130–183 (1979).

Op-Eds, Blogs, Shorter Works

Undifferentiated Support Orders: Can They Be Taxable Alimony?, Matrimonial Strategist 1 (January, 2004).
New Regulation Helps Plan Stock Redemptions, Matrimonial Strategist 1 (March, 2003).
Deferred Compensation: Dramatic Changes, New York Family Law Monthly 1 (February, 2003).
A Tribute to Richard B. Lillich (1933-1996): Eulogy, 38 Virginia Journal of International Law 14–17 (1997).
When a Pal Is Not a Friend, Virginia Law Weekly 1, 6–7 (February 20, 1987).
The Lawyer and Historic Preservation (with Walter J. Wadlington), Virginia Law School Report 7–14 (1987).
Alimony Trusts, Family Advocate 14–21 (1984).

Current Courses

No courses were found for this instructor.

All Courses

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


Retiring Professors Reflect on Time at Law School