Curriculum Vitae
Avi O. Liveson
Ten Maple Street
Chatham, New Jersey 07928
Current Position
Professor, Economics Department
Hunter College, CUNY
695 Park Avenue
New York, NY 10065
(212) 772-5394
Education
LL.M (Taxation), June 1975
New York University Graduate School of Law
J.D., May 1974
University of Pennsylvania Law School
B.A. (Economics), June 1971 (cum laude)
Brandeis University
Honors
Included in “The Best 300 Professors,” Princeton Review, 2012
Recipient of Hunter College’s Presidential Award for Excellence in Teaching, 2013
Publications (Journals)
“Rulings and Legislation Seek to Clarify the Tax Treatment of Environmental Cleanup
Costs,” The Journal of Real Estate Taxation, Vol. 26, Winter 1999, pp. 120-129
(co-authored)
“Small Business Stock Can Now Qualify for Gain Rollover in Addition to 50%
Exclusion,” Journal of Taxation of Investments, Vol. 15, Summer 1998,
pp. 304-314 (co-authored)
“Partnership Areas Affected by the Taxpayer Relief Act of ’97,” Journal of Taxation of
Investments, Vol. 15, Winter 1998, pp. 123-133.
“A Trio of Rulings Illuminates the Service’s Approach to UBIT Issues,” Journal of
Taxation of Exempt Organizations, Vol. 8, May/June 1997, pp. 248-252.
“Limit on Penalty for Substantial Understatements,” Taxation for Accountants, Vol. 57,
August 1996, pp. 68-73.
“Cases Illustrate Nature and Level of Investment Activities Needed to Attain Trader
Status,” The Journal of Taxation, Vol. 82, May 1995, pp. 290-293.
“Partnership Anti-Abuse Regulation Confuses and Clarifies,” Taxation for Accountants,
Vol. 54, May 1995, pp. 260-265.
“Partnership Changes in RRA ’93 Increase Likelihood of Ordinary Income,” The Journal
of Taxation, Vol. 81, August 1994, pp. 76-79.
“More Damages for Discrimination Held Excludable,” Taxation for Accountants, Vol.
53, August 1994, pp. 86-91.
“Loss on Abandonment of Partnership May be Ordinary,” Taxation for Accountants, Vol.
52, March 1994, pp. 132-137.
“Determining Basis in Partnership Distributions,” The Journal of Taxation, Vol. 74,
February 1991, pp. 116-121.
“Postdistribution Income Tax Consequences to the Distributee-Partner,” Journal of
Partnership Taxation, Vol. 7, Fall 1990, pp. 226-240.
“Exploring the Boundaries of the Dependency Exemption,” Review of Taxation of
Individuals, Vol. 14, Fall 1990, pp. 291-312.
“The Revenue Reconciliation Act of 1989: Implications for Individuals,” Review of
Taxation of Individuals, Vol. 14, Summer 1990, pp. 214-226.
“Pre-Mortem Planning Can Ease Burden of Partner’s Income Taxes in Year of Death,”
The Journal of Taxation, Vol. 69, December 1988, pp. 402-406.
“Partnerships vs. S Corporations: A Comparative Analysis in Light of Legislative
Developments,” Journal of Partnership Taxation, Vol. 5, Summer 1988, pp. 142-158.
“Rehabilitation of Older Buildings Can Still Result in a Substantial Tax Credit,” Taxation
for Accountants, Vol. 40, July 1988, pp. 28-32.
“The Partnership Basis Election Analyzed: When To Make It; What To Do If It’s Not
Made,” Estate Planning, Vol. 14, May/June 1987, pp. 138-143.
College and Departmental Positions
Director, Accounting Program, 2001-2008; 2011
Hunter College Ombudsman, 1997-2000
Departmental Grade Appeals Committee, Chair, current
Professional Affiliations
Admitted to the Bars of New York and Pennsylvania
Member, New York State Bar Association