Bradley Borden

Professor of Law

250 Joralemon Street
Brooklyn, NY 11201
(718) 780-7550 |  Email  | CV
Areas of Expertise

Partnership Taxation
Taxation of Real Estate Transactions

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

The New York Times: Trump’s Tax Records (video)


Professor Bradley Borden provided research into a brief video examining Donald Trump’s tax history.

Professor Bradley Borden Addresses Non-Profits, Property Taxes, Local Tax Policy in WalletHub


With tax season well underway, personal finance website WalletHub recently sought out Professor Bradley Borden for his expertise on real estate taxation and partnerships.

The Huffington Post: Who Cares About Taxing REIT Spinoffs?


Professor Bradley Borden authored this examination of the current state of tax-free spinoffs of real estate investment trusts (REITs).

Professor Bradley Borden quoted in Bloomberg on Trump and taxes


Professor Bradley Borden explains how Donald Trump’s proposal to blow up one of the real estate industry’s favorite tax breaks would affect property-owning taxpayers.

Professor Bradley Borden Interviewed on ESPN Regarding PGA Tour’s Nonprofit Status

Professor Bradley Borden appears in a new ESPN investigative report on the PGA Tour’s nonprofit status, which has allowed the organization to avoid paying up to $200 million in federal taxes over the past 20 years.

Professors Brad Borden and David Reiss Discuss Foreclosure Commentary in New Thomson Reuters Interview

In an interview with Thomson Reuters, Professors Brad Borden and David Reiss discussed their recent commentary “Show Me the Note!” (Westlaw Journal Bank & Lender Liability, 2013) – the title of which references a defense used to forestall or prevent a foreclosure.

Professor Brad Borden on the Resurgence of the Legal Profession in Huffington Post Op-Ed


In an op-ed in the Huffington Post, Professor Brad Borden discusses how third-party litigation financing (TPLF) may ignite the resurgence of the legal profession. A growing trend among finance groups, TPLF allows a finance company to fund the cost of litigation in exchange for a share of a plaintiff’s monetary award.

Professor Brad Borden Interviewed on Voice of Russia about Proposed Online Sales Tax

Professor Brad Borden spoke with the Voice of Russia about the Marketplace Fairness Act, which would allow states to collect sales tax from Internet retailers for online purchases.

Professor Brad Borden Answers Common Consumer Tax Questions on Card Hub

Professor Brad Borden was featured in Card Hub's "Ask the Expert" series, answering common consumer tax questions. He explained how new legislation may change the way small businesses are taxed, and regarding ideal tax code changes, he called for fewer loopholes that only benefit the wealthy.

Professor Brad Borden Quoted on Preserving Subchapter S

Professor Brad Borden was quoted in a recent article in Tax Analysts that defended preserving the subchapter S corporation designation. "Why take away something that's simple and helps a class of taxpayers and subject them to something that's complicated?"

Professors Brad Borden and David Reiss Launch with Focus on Real Estate Finance

Brooklyn Law School is pleased to announce the launch of, a collaborative effort between Professors Brad Borden and David Reiss and law students, focused on tracking the latest law and practice developments in the rapidly changing field of real estate finance.

Professor Bradley Borden Discusses Tax Loopholes on Voice of Russia Radio

Professor Bradley Borden was the featured guest on Voice of Russia radio to discuss President Obama's plan to close tax loopholes as a means of generating more revenue. He explained that the main issue will be how "loopholes" are defined and whether these will primarily impact the wealthy or middle class.

Professor Borden Discusses Effects of Payroll Tax Increase in Radio Interview

On January 3, 2013, Professor Brad Borden was a featured guest on the Morning Show radio broadcast of The Voice of Russia: American Edition. The discussion focused on the fact that the New Year marked an increase in the payroll tax for most Americans despite the fact that Congress averted the Fiscal Cliff.

Professor Bradley Borden on the Failure of LandAmerica

Professor Bradley Borden spoke to the Richmond Times-Dispatch about the failure of titles and real estate services company LandAmerica. Due to the dire state of the U.S. economy in 2008, experts believe the company could not be sold in its entirety and investments could not be protected. Professor Borden said, "Attorneys and other advisers are more careful with respect to exchange client proceeds, and intermediaries have to do more to demonstrate that exchange proceeds are safe."

Professor Brad Borden Writes About the Role the IRS Has Played in the Financial Crisis

In a recent op-ed for the Huffington Post, Professor Brad Borden writes about the culpability of the IRS in U.S. financial crisis. He argues that the influx of bad loan practices in the early 2000s could have been prevented by proper IRS audits on the mortgage industry. “The IRS’s failure in this area is puzzling,” he writes.

Thompson Reuters Features Excerpt from Forthcoming Study by Professors Bradley Borden and David Reiss

Thomson Reuters featured an excerpt from a forthcoming study by Professors Bradley Borden and David Reiss about mortgage securities investors facing huge tax losses and the so-called “Wall Street Rule.”

Professor Brad Borden Comments on Bain Capital in the Boston Globe

Professor Brad Borden recently commented on the politicized public image of Bain Capital in the Boston Globe. As President Obama’s campaign focuses more and more on the financial records of Republican candidate Mitt Romney’s tenure as the company’s CEO, Bain Capital is working to protect its image.

Professor Brad Borden Criticizes Tax Inequity in Fox Business News

Like many critics of the current tax code, Professor Bradley Borden does not believe in the potential benefits of favorable capital gains rates. “Capital gains is just one of the many ways the wealthy can lower their tax burden that is not available to most Americans,” he told Fox Business News. “And it is usually at the expense of those in the middle class.”

Professor Brad Borden Addresses Tax Inequality in Huffington Post Op-ed

In an op-ed for the Huffington Post, Professor Bradley Borden examines Republican presidential candidate Mitt Romney's tax return and how it exemplifies the inequalities of the American tax system.

Professor Brad Borden Comments on Romney’s Tax Returns and Tax Disparity in America

In today's Los Angeles Times and Daily Mail, Professor Brad Borden commented on the widening gap between the wealthy and the poor, which he argued is due to an uneven tax code, exemplified by GOP Presidential candidate Mitt Romney’s tax returns.

Profesor Bradley Borden Suggests "The Law School Firm" in The National Law Journal

As law schools receive more criticism for not adequately preparing students for practice, Professor Bradley Borden suggests a novel solution: the law school firm. In a forthcoming article co-written by Professor Robert Rhee of the University of Maryland School of Law, Professor Borden conceptualizes a nonprofit law firm that is run as a separate entity by a particular law school and staffed by recent graduates.

Professor Bradley Borden on Rising Unemployment in the Huffington Post

In a recent article for the Huffington Post, Professor Bradley Borden explores the correlation between small government and rising unemployment. He argues that the primary decline of jobs in the public sector is due to state and local governments downsizing as a result of lost tax revenue. "To slow the growth of the national debt, the politicians have two options," he suggests, "(1) cut spending or (2) raise revenue. If politicians cut spending, people will lose jobs. If politicians truly care about jobs, they cannot cut government spending."

Professor Bradley Borden Discusses Jon Huntsman in Huffington Post Op-Ed

In his regular column for the Huffington Post, Professor Bradley Borden discusses Jon Huntsman, a possible Republican presidential candidate who is a practicing Mormon. In light of political commentary calling Huntsman an "unorthodox Mormon," Professor Borden debunks the term, exploring the diversity of the members of the Church of Latter Day Saints.

Professor Bradley Borden Discusses Raising Taxes on the Very Wealthy in the Huffington Post

In an op-ed for the Huffington Post, Professor Bradley Borden explores the disconnect between arguments in Congress over taxes and the many offers of millionaires willing to pay higher taxes. While politicians endlessly debate the value of lowering or raising taxes, the Patriotic Millionaires for Fiscal Strength group wrote to President Obama and Congress to raise taxes on those who make more than $1 million annually. Also cited are tax lawyers--those helping the wealthy find and take advantage of tax loopholes--who state that in order to help stabilize the economy, "The goal that Congress ought to have is to put as many of us (tax lawyers) out of business as possible." Professor Borden agrees with both, opining, "Perhaps in this, our time of need, we, as a country, should graciously accept the millionaires' and tax lawyer's offers and raise taxes on the super-wealthy and close the loopholes they enjoy."

Professor Bradley Borden Discusses Taxes and the Middle Class in Huffington Post Op-Ed

In "Budget Deals, Service Cuts, Tax Returns, and Pure Frustration," an op-ed for The Huffington Post, Professor Bradley Borden discusses the frustrations many middle class families feel toward the discrepancies in the taxes paid by people in different income brackets. Citing loopholes available to big businesses and the top 1%, Professor Borden calls for the government to end tax cuts for the wealthy.

Professor Bradley Borden Discusses Wisconsin Gov. Scott Walker in Huffington Post Op-Ed

In an op-ed for The Huffington Post, Professor Bradley Borden criticizes Governor Scott Walker of Wisconsin for not only taking jobs and benefits away from state employees, but also ultimately ignoring the ongoing problems of those in the private sector. He challenges the governor and other elected officials to “[lift] those that are low,” instead of calling for job creation while firing others or cutting public spending only to give subsidies to private corporations.

Professor Bradley Borden Discusses Tax Cuts in The Huffington Post


Professor Bradley Borden wrote an op-ed that was published by The Huffington Post, about the recent tax cut agreement in Congress. His piece, “The Prince and the Paupers: a Tax Fable,” explains many of the problems with the U.S. tax system through a fable told to his young daughter. It poses the difficult question: “If so many Americans are like the paupers and could pay less money if everyone paid a fair share, why don't more people tell Congress to change the tax law?”