Rate My Professor Anthony Polito

Anthony P. Polito is a Professor of Law at Suffolk University Law School, where he has taught since 1995. He earned an S.B. in Economics from the Massachusetts Institute of Technology, a J.D. from Harvard Law School, where he served as Executive Editor of the Harvard Journal of Law & Public Policy from 1988 to 1989, and an LL.M. from New York University. Before entering academia, Polito clerked for the Honorable Jack B. Jacobs of the Delaware Court of Chancery in Wilmington from 1989 to 1990. He then practiced as an associate at Debevoise & Plimpton in New York City from 1990 to 1993, Richards & O'Neil from 1993 to 1994, and Willkie, Farr & Gallagher from 1994 to 1995. At Suffolk, he progressed from Assistant Professor (1995-1998) to Associate Professor (1998-2001) and full Professor since 2001. He also held a Visiting Professorship at Boston College Law School from 1999 to 2000. Polito is admitted to the New York Bar and the U.S. Tax Court. He is a member of Phi Beta Kappa and Sigma Xi, the scientific research honorary society.

Professor Polito teaches courses including Corporations, Corporate Finance, and Federal Taxation. Tax law is his primary focus. His extensive publications in tax law include books such as Small Business Corporation Investments: Special Tax Incentives (Tax Management Portfolios, 3d ed. 2013), Accounting Periods (Tax Management Portfolios, 3d ed. 2012), Small Business Corporation Stock: Special Tax Incentives (2d ed. 2005), Accounting Periods (2d ed. 2004), and The Structure of the Federal Tax System of the United States (BNA Tax Management Portfolio No. 949, 2004, with Meade Emory and Hank Lische). Notable articles encompass Helvering v. Gregory: All of the Perspectives from which Learned Hand was Wrong (29 Akron Tax J. 65, 2014), Section 1202 Qualified Small Business Stock: How Much Tax Really Has to Be Paid? (29 Tax Mgmt. Real Estate J. 251, 2014), Constructive Dividend Doctrine from an Integrationist Perspective (27 Akron Tax J. 1, 2012), Advancing to Corporate Tax Integration: A Laissez-Faire Approach (55 S.C. L. Rev. 1, 2003), and Useful Fictions: Debt and Equity Classification in Corporate Tax Law (30 Ariz. St. L.J. 761, 1998). He contributed to chapters in Net Operating Losses and Consolidated Returns (CCH Tax Research Consultant, 2006) and served as a contributing drafter for an ABA Section of Taxation report on the 1996 United States Model Income Tax Convention.