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.G., Barrella, V. (2022). The Code Sec. 1202 Active Business Requirement. Taxes: The Tax Magazine. 100(12), 29 - 34. Read More >>

Antognini, W., Barrella, V. (2019). PTINs and the Montrois Appellate Decision - Is It a Short-Lived Victory?. Taxes: The Tax Magazine. (September 2019), 61 - 65.

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.