Photo of Martin McMahon

Martin J. McMahon Jr.

James J. Freeland Eminent Scholar



Mailing Address:
Box #117625 Gainesville, FL 32611


(352) 273-0931

(352) 392-7647


LL.M., Taxation, Boston University J.D., Boston College (cum laude) B.A., Rutgers University (cum laude)

Professional Activities

  • University of Florida: Joined College of Law faculty in 1997. Named Clarence J. TeSelle Professor of Law in 1998. Visiting Hugh F. Culverhouse Eminent Scholar in Taxation, 1991.
  • Previous Academic: University of Kentucky College of Law - Faculty 1979-97, Laramie L. Leatherman Professor of Law 1991-97, Michael R. and Joanne Duncan Outstanding Teaching Award 1993, UK Alumni Association ‘Great Teacher Award' 1996. University of Virginia School of Law - Visiting Faculty 1982-83. New York University - Internal Revenue Service CPE Program (Washington, D.C.) 1996.
  • Private Practice: Professor-in-Residence, Office of Chief Counsel, Internal Revenue Service, Washington, D.C., 1986-87; Hamblett & Kerrigan, Nashua, N.H., 1974-79.
  • Organizations: American College of Tax Counsel, American Law Institute, American Bar Association Section on Taxation (Committee on Teaching Taxation (Chair 2000-02)), Association of American Law Schools (Tax Section Chair 1996), National Tax Association, Theodore Tannenwald Jr. Foundation for Excellence in Tax Scholarship (Academic Advisory Board).

Income Taxation (3 or 4 credits) - LAW 6600

  • NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses. Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.

Corporate Taxation (3 credits) - LAW 6610

  • Addresses income tax topics which might be encountered by a general practitioner advising a closely held corporation and its investors. Explores income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers. Coverage given to tax treatment of "S Corporations."
  • Prerequisites: Income Taxation (LAW 6600).

Partnership Taxation (2 or 3 credits) - LAW 6616

  • A general practitioner is likely to encounter many business enterprises (including law firms) engaging in business in the form of a partnership. This course addresses taxation of and tax consequences of partnership formation or termination, distributions of money or property to partners, and consequences of sale or exchange of a partnership interest and of a partner's death.
  • Prerequisites:Income Taxation (LAW 6600).

Corporate Taxation I (3 credits) - LAW 7611

  • Tax considerations in corporate formations, distributions, redemptions and liquidations, including Subchapter C and Subchapter S corporations. Consideration of alternatives relating to the sales of corporate businesses.

Corporate Taxation II (3 credits) - LAW 7613

  • Corporate reorganizations; corporate acquisitions and divisions, including transfer or inheritance of losses and other tax attributes; corporate penalty taxes; consolidated returns provisions.
  • Prerequisites: Corporate Taxation I or Instructor’s consent.
See Vita.