James E. Tierney Professor of Law Campus Phone: 419-530-2879 Fax Number: 419-530-4447 Email: James.Tierney@utoledo.edu Secretary:  Sharon Dickerson (419) 530-2871

Professor James E. Tierney, a faculty member since 1988, is a graduate of Rutgers College (BA) and New York University (JD, LLM).

Prior to joining the faculty, Professor Tierney served as law clerk to the Honorable William M. Fay of the United States Tax Court, practiced law in New York with Curtis, Mallet-Prevost, Colt and Mosle, and in Washington, D.C. with Steptoe & Johnson.

Professor Tierney has been active in a number of professional and civic organizations including the American Bar Association and the Volunteer Income Tax Assistance Program.

In addition, Professor Tierney has published in the fields of individual and partnership taxation.

Recent publications include: "Equitable Recoupment Revised," 80 Ky. L.J. 95 (1991-92); and "Reassessing Sales and Liquidations of Partnership Interests," 1 Fla. Tax Rev. 681 (1994).