Indiana University

Photo of Thomas B. Allington
Thomas B. Allington
Professor of Law Emeritus

Indiana University School of Law - Indianapolis
530 W. New York Street
Indianapolis, IN 46202-3225

E-Mail: tallingt@iupui.edu
Education

B.S., 1964, J.D., 1966, University of Nebraska
LL.M., 1971, New York University

Bio

Thomas B. Allington joined the faculty of the law school in 1970, after teaching at the University of South Dakota School of Law. He was a visiting professor at the University of Nebraska College of Law in 1969-70 and at the University of Arizona College of Law in 1979. He served as associate dean for academic affairs from 1990 to 1997 and associate dean for technology from 1999 to 2007. He retired from the School of Law in 2007 and became of counsel to the law firm of Rubin & Levin, P.C. in 2008.

Professor Allington is a member of the American Bar Association Section of Taxation where he serves on the Bankruptcy and Workouts Committee and formerly chaired the Agriculture Committee. He is also an elected member of the American Law Institute and the American College of Tax Counsel. He has served on the Advisory Committee for Attorney Specialization of the Indiana Commission for Continuing Legal Education since 1998. During 2004-2005, he served as Reporter for the Committee on Amendments to the Indiana Exemption Statute of the Bankruptcy and Creditors’ Rights Section of the Indiana State Bar Association.

Publications

Books and Chapters

Partnership Taxation: Cases, Text and Problems, 239 pp. (2006)

The Tasks of Penology: A Symposium on Prisons and Correctional Law (University of Nebraska Press 1969) (Co-editor with Harvey Perlman), 241 pages

South Dakota Law Enforcement Officers' Handbook (1968) (written under a grant from the Office of Law Enforcement Assistance, U.S. Dep't of Justice, for the South Dakota Law Enforcement Training Advisory Commission), 162 pages


Law Review and Journal Articles

Provisions of the Tax Reform Act of 1986 Affecting Farmers: A Bumper Crop of Complex New Rules, 9 J. Agric. Tax'n & L. 3 (1987)

How Interspousal Gifts, Marital Deductions Shape Estate Taxes on Successive Estate, 48 J. Tax. 284 (1978)

Some Problems of Accrual Method Farmers, 31 Tax Law. 781 (1978) (Co-author with Lorence L. Bravenec)

Current Rules Using Inventory Method for Livestock Undesirable from Tax Viewpoint, 46 J. Tax. 368 (1977)

Federal Taxation - Seventh Circuit Review, 1976 Annual Survey of Indiana Law 182

Survey of Recent Developments in Indiana Law: Taxation, 10 Ind. L. Rev. 340 (1976)

Federal Taxation - Seventh Circuit Review, 1975 Annual Survey of Indiana Law 173

Gift and Estate Taxation, 1974 Annual Survey of Indiana Law 211 (Co-author with Lawrence A. Jegen III)

Deductibility of Estate Planning Fees, 60 A.B.A.J. 482 (1974)

Preventive Detention of the Accused Before Trial, 19 Kan. L. Rev. 109 (1970)

Moving Expenses and Reimbursements, 56 A.B.A.J. 482 (1970)

Farming as a Tax Shelter, 14 S.D.L. Rev. 181 (1969)

Annual Survey of South Dakota Law: Estate Planning, 14 S.D.L. Rev. 464 (1969)

Annual Survey of South Dakota Law: Trade Regulation, 14 S.D. L. Rev. 479 (1969)

Annual Survey of South Dakota Law: Criminal Law and Procedure, 12 S.D.L. Rev. 295 (1967)

Resale Price Maintenance - Consignment Agreements, 44 Neb. L. Rev. 635 (1965)


Essays and Reports

Editor, Important Developments Report on Bankruptcy and Workouts, 58 Tax Lawyer 37 (2005)

Important developments concerning taxes, interest and penalties in bankruptcy, 55 Tax Law. 1220-1222 (2002)

Important developments concerning taxes, interest and penalties in bankruptcy, 54 Tax Law. 1053 (2001)

Important developments concerning taxes, interest and penalties in bankruptcy, 53 Tax Law. 1137 (2000)

New Regulation Allows Farmers to Defer Reporting Certain Federal Disaster Relief Payments, 9 ABA Section of Taxation Newsletter 72 (Summer 1990)

Service Revises Position on Specially Valued Property, 3 ABA Section of Taxation Newsletter 8 (Fall 1983)

Student Participation in Law School Government, 4 Neb. Transcript 7 (Mar. 1970)


Other Publications

Commercial Farm Law - The Uniform Commercial Code (1966) (Co-author with Clayton Yeutter); Extension Bulletin of the University of Nebraska College of Agriculture, 35 pages


Presentations

Panelist, "Ethics", Region 10 Chapter 7 Panel Trustee Conference, Office of the United States Trustee, Indianapolis, IN, November 3, 2009

Panelist, "Ethical Issues in Bankruptcy", Consumer Bankruptcy and Mortgage Foreclosure, Neighborhood Christian Legal Clinic, Heartland Pro Bono Council, and Indianapolis Bar Association, Indianapolis, IN, December 5, 2008

Panelist, "Ethics Issues", Region 10 Chapter 7 Panel Trustee Conference, Office of the United States Trustee, Indianapolis, IN, September 21, 2007 and October 10, 2008

"Attorneys and Law Firms as 'Debt Relief Agencies' Under the Bankruptcy Code", Annual Bankruptcy Institute, Indiana Continuing Legal Education Forum, December 14-15, 2006

"Proposed Amendments to the Indiana Exemption Statute", Annual Bankruptcy Institute, Indiana Continuing Legal Education Forum, December 18-19, 2003 and December 21-22, 2004

"Proposed Revisions to the Indiana Exemption Statute", Bankruptcy and Creditors' Rights Section of the Indiana State Bar Association, October 24, 2003

"Accreditation of Lawyer Specialty Certification Organizations", Attorney Specialization, Indiana Continuing Legal Education Commission, June 15, 2000

"Discharge of Individual Income Tax Liabilities in Bankruptcy", American Bar Association, Section of Taxation, Washington, D.C., May 13, 2000

"Tax Incentives for Preservation of Farmland", Hoosier Farmland Preservation Task Force, May 14, 1998

"Dischargeability of Taxes in Bankruptcy", Spring Meeting of the Bankruptcy and Creditors' Rights Section of the Indiana State Bar Association, April 18, 1996

"Solving Tax Accounting Problems for the Agricultural Client," 1990 Agribusiness Tax Strategies, Continuing Legal Education Satellite Network, December 12, 1989

"The Federal Estate Tax," Estate Administration, Indiana Continuing Legal Education Forum, April 2-3, 1987

"Changes Specifically Affecting Farmers," Tax Reform Act of 1986, Indiana Continuing Legal Education Forum, September 5, 1986

"Intra-Family Transfers of Farm Assets," Advising the Farmer as a Client, Indiana Continuing Legal Education Forum, January 24-25, 1985

"Current Estate Planning Techniques for the Medium Sized Estate," Summer Institute for Lawyers, Indiana Continuing Legal Education Forum and Indiana University School of Law - Indianapolis, June 4 - July 9, 1984

"Partnership Distributions, Liquidations, and Withdrawals," Tax Planning for Closely-Held Businesses, University of Akron, May 10-11, 1984

"The Federal Gift Tax," Tax Planning and Skills Course, Indianapolis Bar Association, October 22, 1983

"Using Jointly Owned Property in Estate Planning After the 1981 Tax Act," Estate and Business Planning After the 1981 Tax Act, Indiana Continuing Legal Education Forum, December 7-8, 1981

"Treatment of Jointly Held Farm Property Under Section 2040," Farm Estate Planning, Indiana Continuing Legal Education Forum, September 12-13, 1980

"The Use of the Accrual Method by Farmer Taxpayers," Tax Planning for Agriculture, ALI-ABA, October 6-8, 1976

"Farm Ownership as a Tax Shelter," Current Federal Tax Problems, South Dakota State Bar Association, February 14, 1969


Other Activities

Member, Indiana Code Revision Commission, 2004

Reporter, Committee on Amendments to the Indiana Exemption Statute, Bankruptcy and Creditors' Rights Section of the Indiana State Bar Association, 2003-2005

Indiana University Teaching Excellence Recognition Award (2000)

Board of Advisors and Contributors, Journal of Agricultural Taxation and Law, 1983-92

Chair, Agriculture Committee, American Bar Association Section of Taxation, 1982-84



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