Borden Bradley Photo

Bradley Borden

Professor of Law

Phone
(718) 780-7550
Education
B.B.A. and M.B.A., Idaho State University
J.D., University of Florida School of Law
LL.M., University of Florida School of Law
Areas of Expertise
LLCs and Partnerships
Partnership Taxation
Taxation of Real Estate
Transactions

Biography

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 ReviewUniversity of Cincinnati Law ReviewFlorida Law ReviewGeorgia Law ReviewHouston Law ReviewIowa Law ReviewNational Tax JournalTax Lawyer, and Virginia Tax Review, among others. His articles also frequently appear in leading national tax journals including Journal of Passthrough EntitiesJournal of TaxationJournal of Taxation of InvestmentsReal 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 TimesThe National Law JournalThe 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 TaxationCongress 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.

Publications