J.D., University of Florida School of Law
LL.M., University of Florida School of Law
Taxation of Real Estate
Professor Borden’s research, scholarship, and teaching focus on taxation of real property transactions and passthrough entities (including tax partnerships, REITs, and REMICs). He teaches Federal Income Taxation, LLCs and Partnerships, Partnership Taxation, and Taxation of Real Estate Transactions. His work on passthrough and transactional tax theory appears in articles published in law reviews including Baylor Law Review, University of Cincinnati Law Review, Florida Law Review, Georgia Law Review, Houston Law Review, Iowa Law Review, National Tax Journal, Tax Lawyer, and Virginia Tax Review, among others. His articles also frequently appear in leading national tax journals including Journal of Passthrough Entities, Journal of Taxation, Journal of Taxation of Investments, Real Estate Taxation, and Tax Notes.
Professor Borden is the author or co-author of several books, including Federal Income Taxation (Foundation Press, 7th ed. 2017) (with Daniel L. Simmons, Martin J. McMahon, Jr. & Dennis J. Ventry, Jr.); Federal Taxation of Corporations and Corporate Transactions (Aspen Publishers, 2018); Limited Liability Entities: a State by State Guide to LLCs, LLPs, and LPs (Wolters Kluwer Law & Business 2012, with seven annual updates); LLCs and Partnerships: Law, Finance, and Tax Planning (Wolters Kluwer 2019); Tax-Free Like-Kind Exchanges (Civic Research Institute, 2nd ed. 2015); Taxation and Business Planning for Partnerships and LLCs (Aspen Publishers, 2017); and Taxation and Business Planning for Real Estate Taxation (LexisNexis, 2011, Carolina Academic Press, 2nd ed. 2017). He is also a successor author of Boris I. Bittker & Lawrence Lokken, Federal Taxation of Income, Estates and Gifts. The U.S. Court of Appeals for the Fifth and Ninth Circuits, the U.S. Court of Federal Claims, state judicial bodies, and federal and state bar associations have cited Professor Borden’s work in their opinions and publications. He is frequently quoted in leading news publications such as Bloomberg, The Los Angeles Times, The National Law Journal, The New York Times, and Reuters and blogs about tax issues for The Huffington Post.
Professor Borden has worked as a consultant to The Joint Committee on Taxation, Congress of the United Statesand often serves as an expert witness or consultant on major litigation matters that relate to real estate, flow-through taxation or legal malpractice. Before entering academia, he practiced tax law in the San Antonio, Texas law firm of Oppenheimer, Blend, Harrison & Tate, Inc. He is active in the American Bar Association Section of Taxation, is a past chair of its Sales, Exchanges & Basis Committee, is a fellow of the American College of Tax Counsel and American Bar Foundation, and is a member of The Tax Forum.