Timothy Hurley | Business | SIU

Tim Hurley is a clinical assistant professor of accounting with a specialization in taxation. He currently teaches various tax courses at the graduate and undergraduate levels. Before joining SIU, he was an associate teaching professor at the University of Missouri – Columbia.

He has also held full-time faculty appointments at Florida State University, Robert Morris University, San Francisco State University, and Ithaca College. He has an accounting degree from Ohio State University, an MBA from Ashland University, a J.D. with a specialization in taxation from Washburn University School of Law and an LL.M. with a specialization in taxation from New York University School of Law.

In addition to prior teaching experience, Professor Hurley has experience in a law firm and has several years of work experience in corporate accounting and tax at medium-sized and large corporations. He is licensed as a CPA in Missouri and California and a licensed attorney in Missouri and Texas.  He has published several tax articles in practitioner-based journals and articles focused on tax policy in various law reviews. 

Publications

“Using Tax Incentives to Plan and Help Pay for Educational Expenses.” Taxes: The Tax Magazine, 94(12), 41-48 (2016 with Katherine Hetherington).

“529 Plans: The Federal Tax Benefits and State Tax Distinctions.”  Journal of Taxation of Investments, 34(1), 53-88 (2016 with Katherine Hetherington).

“Master limited partnerships: Tax Benefits Endure Even When Interest Rates Rise.”  Journal of Taxation of Investments, 33(1), 3-28 (2016 with Katherine Hetherington).

“Fiscal Illusion, Taxpayer Disconnect, and a Flawed Tax System: Catalysts for Income Tax Reform.”  Barry Law Review, 19(2), 249-267 (2014 with Katherine Hetherington).

“Tax Consequences of the Sale, Foreclosure or Abandonment of a Principal Residence When Debt Exceeds Fair Market Value.”  Practical Tax Strategies, 90(2), 52-60 (2013 with Katherine Hetherington).

“Curing the Structural Defect in State Tax Systems: Expanding the Tax Base to Include Services.”  Mercer Law Review, 61(2), 491-515 (2010).

“Hidden in Plain Sight—VEBAs: Shifting the Risk of Retiree Benefits to Retirees.”  Tulsa Law Review, 45(3), 495-525 (2010).

‘“Robbing” the Rich to Give to the Poor: Abolishing Realization and Adopting Mark-to-Market Taxation.”  Cooley Law Review, 25 (2009).

“VEBA Las Vegas: The Code Section 501(c)(9) Win-Win.”  Compensation & Benefits Review, 40(6), 52-66 (2008).