Elliott Manning

Professor of Law Emeritus & Dean's Distinguished Scholar for the Profession Emeritus

J.D. 1958, Harvard Law School
A.B. 1955, Columbia College

Phone: 305-284-2961
Office: G266

Elliott Manning, Professor of Law Emeritus and Dean's Distinguished Scholar for the Profession Emeritus, earned an A.B. in 1955 from Columbia College and a J.D. in 1958 from Harvard Law School.

Before joining the University of Miami School of Law in 1980, he was an associate (1958-67) and partner (1968-87) in the New York law firm of Cleary, Gottlieb, Steen & Hamilton. He was practice consultant (1985-2001) for the Miami law firm of Thomson Muraro Razook & Hart P.A. He is a member of the American Law Institute, a fellow of the American College of Tax Counsel and of the American Bar Association and is Tax and Business Law sections. He has published several Tax Management Portfolios relating the partnership taxation, is co-author of two volumes in the Lexis-Nexis Graduate Tax Series as well as articles dealing with partnership taxation and other tax subjects.

A member of the Florida bar and its tax, business law and real property probate and trust law sections, he also has been admitted to the bars in New York and Georgia. He has published several Tax Management Portfolios relating the partnership taxation, is co-author of two volumes in the Lexis-Nexis Graduate Tax Series as well as other books and articles dealing with partnership taxation and other tax subjects.

Professor Manning teaches courses in taxation, business planning, closely held business, and mergers and acquisition. He is the former Director (1982-92) Interim Director (1998-2000), of the Graduate Program in Taxation and the Graduate Program in Real Property Development (1986-92).

 Publications

716-2nd Tax Mgm't Portfolio, Partnerships—Current and Liquidating Distributions; Death or Retirement of a Partner (forthcoming 2009).

Partnership Assumption Of Partnership "Liabilities" - Proposed Regulations, in Tax Planning For Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 75 (2007).

718-2nd Tax Mgm't Portfolio, Partnerships-Disposition of Partnership Interests or Partnership Business; Partnership Termination (2006).

Federal Taxation of Property Transactions, in Lexis-Nexis Graduate Tax Series (forthcoming Fall 2007) (lead co-author four and one-half of nine chapters).

Federal Tax Accounting, in Lexis-Nexis Graduate Tax Series (co-author of three of eight chapters, with Michael B. Lang and Steven J. Willis) (2006).

Proposed Regulations Deal with Partnership's Assumption of Partner "Liabilities" (pts. 1&2), 6 Bus. Ent. 36 (Nov./Dec. 2004), 7 Bus. Ent. 20 (Jan./Feb. 2005).

710-2nd Tax Mgm't Portfolio, Partnerships-Conceptual Overview (2005).

Federal Tax Accounting (with Steven J. Willis) (2005).

711 Tax Mgm't Portfolio, Partnerships-Formation and Contributions of Property or Services (2002).

Annual Outline of Business Entity Taxation, in Annual Review Of Federal Income Tax Principles (1986 through- 2004).

Partnership Options Proposed Regulations Provide Nonrecognition for Exercise of Option or Conversion Privilege, but Add Complex Allocation Requirements, 16 J. Tax'n Fin. Inst. 16 (2003).

Beyond the Basic Freeze: Further Uses of Deferred Payment Sales, in 34th Ann. U. Miami Philip E. Heckerling Inst. On Est. Plan. ch. 16 (with Jerome M. Hesch) (2000).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 18th Annual Review Of Federal Income Taxation 2.1 (with Laurence M. Andress) (2001).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 17th Annual Review Of Federal Income Taxation 2.1 (with Laurence M. Andress) (2000).

Deferred Payment Sales to Grantor Trusts, GRATs and Net Gifts: Income and Transfer Tax Elements, 24 Tax Mgm't. Est. Gifts & Trusts J. 3 (with Jerome M. Hesch) (1999).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 16th Annual Review Of Federal Income Taxation 1 (with Laurence M. Andress) (1999).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 15th Annual Review Of Federal Income Tax Principles 2.2 (with Laurence M. Andress) (1998).

Outline of Business Entity Taxation, in Florida Bar Continuing Legal Education Committee And Tax Section, 14th Annual Review Of Federal Income Tax Principles 2.1 (1997).

Partnership Investment Company Rules for Family Limited Partnerships, 22 Tax Mgm't. Est. Gifts & Tr. J. 200 (with Jerome M. Hesch) (1997).

The 1996 Marginal Federal Tax Rates: The Image and the Reality, 73 Tax Notes 1585 (with Laurence M. Andress) (Dec. 30, 1996).

Outline of Business Entity Taxation, in 1996 Tax Certification Review Course Of The Florida Bar Taxation Section 2.1 (with Laurence M. Andress) (1996).

Choosing The Business Entity (1995).

Corporate Buy-Sell Agreements (1995).

Outline Of Business Entity Taxation, in 1995 Tax Certification Review Course Of The Florida Bar Taxation Section 2.1 (1995).

Sale or Exchange of Business Assets: Economic Performance, Contingent Liabilities and Nonrecourse Liabilities, 11 Tax Mgm't. Real Est. J. 19-26, 35-44, 51-70, 263-82 (with Jerome M. Hesch) (1995).

 

Phone: 305-284-2961
Office: G266
Faculty Assistant

Sutton, Tina

Phone: (305)284-4241
Office: G287