Vincent Barrella

ACADEMIC AND PROFESSIONAL ENGAGEMENT ACTIVITIES

Professor Vincent Barrella joined the Legal Studies & Taxation department as a full-time faculty member in 1984. Prior to that he was a Senior Trial Attorney with the Office of Chief Counsel, Internal Revenue Service as well as an adjunct Professor at Pace. In addition to his teaching activities Professor Barrella, until his recent retirement from the practice of law in 2016, was a New York based attorney specializing in client representation before the Internal Revenue Service. He is currently the Department Chair and his principal areas of teaching expertise are the taxation of partners and partnerships and the impact of judicial decisions in shaping the federal tax law. Professor Barrella’s research has been cited by the Court of Appeals for the District of Columbia Circuit and the United States Tax Court. Professor Barrella remains actively involved in community affairs having served as Mayor of Point Pleasant Beach, New Jersey from January 2008 through December 2015. He has served as Vice President of the Ocean County Mayors Association, a member of the Board of Directors of the New Jersey Conference of Mayors and as a member of the New Jersey State League of Municipalities Legislative Committee, specifically its subcommittee on Taxation & Finance. In his capacity as Mayor, Professor Barrella testified on numerous occasions before both the New Jersey Assembly and Senate Budget Committees and authored numerous articles and editorials on taxation and tax policy.

SELECTED CONTRIBUTIONS & PUBLICATIONS

Antognini, W., Barrella, V. (2018). PTINs and Tax Return Practice Following Steele. Taxes: The Tax Magazine. 96(8), 51-56. Read More >>

Antognini, W., Barrella, V. (2015). Expanded Use of Like-Kind Parking Transactions. Taxes: The Tax Magazine. 93(4), 37-42, 50-52.

Kraus, R.J., Barrella, V. (2014). Deductibility of Business Expenses: The Employee/Independent Contractor Controversy. North East Journal of Legal Studies. 31(Spring 2014), 28-49.

Barrella, V., Antognini, W. (2013). Loving: A Case of Overreaching?. Taxes: The Tax Magazine. 91(7), 33-48, 76-77.

Barrella, V., Antognini, W. (2010). Treatment of Treas. Reg. §1.752-6 Provides Insight Into the Application of Revised I.R.C. §7805(b). North East Journal of Legal Studies. 24, 87-116.

Barrella, V. (2006). The Transfer of Nonqualified Deferred Compensation and Nonstatutory Stock Options: The Interaction of the Assignment of Income Doctrine and Internal Revenue Code Section 1041. North East Journal of Legal Studies. 16,122-133.

Barrella, V. (2004). The Sham Transaction Doctrine: Will The Mischief Ever End?. North East Journal of Legal Studies.

Barrella, V. (2002). The Interaction of the Passive Activity Loss Rules and C Corp. to S Corp. Conversions: Does No + No = Yes?. North East Journal of Legal Studies.

Barrella, V. (1991). Curbing IRS Efforts to Circumvent Discovery Limita¬tions In The Tax Court -- The District Court As The Proper Forum. Taxes: The Tax Magazine. 69(11), 690-705.

Barrella, V. (1991). The Tax Court's Westreco Opinion -- Great For Nestle, But Is It The Very Best?. Taxes: The Tax Magazine. 69(1), 19-30.

Barrella, V. (1985). The Tax Straddle Odyssey - The Final Chapter?. Taxes: The Tax Magazine. 63(9), 609-617.

Barrella, V. (1985). The Deductibility of Pre-ERTA Straddle Losses, The Impact of Section 108 of the Tax Reform Act of 1984. Taxes: The Tax Magazine. 63(2), 116-133.