John McNulty


John K. McNulty is the Roger J. Traynor Professor of Law, Emeritus at the University of California, Berkeley. Born in 1934 in Buffalo, New York, he earned his undergraduate, Bachelor’s (A.B.) degree with High Honors from Swarthmore College, where he was elected to membership in Phi Beta Kappa. He received his Law (LL.B) degree from Yale Law School in 1959 where he graduated First in his class, a member of the Order of the Coif and an Article and Book Review Editor of the Yale Law Journal. During 1959-60 he served as Law Clerk for Justice Hugo L. Black of the U.S. Supreme Court in Washington, D.C. He then spent four years in the private practice of law in Cleveland, Ohio, with Jones, Day, Cockley & Reavis, after which he was invited to join the law faculty of the University of California School of Law in Berkeley in 1964. He became the Roger J. Traynor Professor of Law in 1991 (and took Emeritus status in 2002). He specializes in the law of Federal Income Taxation and International Taxation, and has written many articles and seven books on U.S. Income, International and Estate and Gift Taxation, including casebooks (with A. Kragen) on individual, and on partnership and corporate income taxation in the U.S., a book, and a long chapter in a professional treatise, on the taxation of S Corporations, and a casebook (with R. Westin & R. Beck) on partnership, limited liability and corporate taxation. His articles have been published in six foreign countries as well as in the U.S.A.

He has served as a Visiting Professor at Yale Law School, Universities of Cambridge (England), Edinburgh (Scotland), Tilburg and Leiden (The Netherlands), Tokyo, Hastings College of the Law, the University of Texas Law School and the London School of Economics and the University of San Diego. He has lectured in The Netherlands, Germany, the U.K., Austria, Switzerland, Korea, Japan, Taiwan and elsewhere abroad, as well as in the U.S. (for A.L.I./A.B.A., P.L.I., N.Y.U., C.E.B., etc.) on domestic, international and comparative fiscal law. From 1974-75 he was counsel to the San Francisco office of the international tax and trade law firm of Baker & McKenzie. He is a member of the Council of the U.S.A. Branch of the International Fiscal Association. He is a Life Member of the American Law Institute, and the Tax Section of the American Bar Association. For 1977, he was awarded a Guggenheim Fellowship to do foreign and comparative research, abroad and in the U.S., on studies toward structural reforms of the U.S. federal tax system. In 1987 he was appointed Norman A. Sugarman Public Lecturer in Taxation at Case Western Reserve University. He is a member of the bar of the State of Ohio (inactive) and of the U.S. Supreme Court. He has served as an expert witness and/or consultant in litigation and administration of the tax laws.

He is the father of three (adult) children. In 1994-95 he served as Chair of the Ad Hoc Committee for the (Berkeley) Graduate Division Review of the Haas School of Business. He has been a member of the Governing Committee of C.E.B. (Continuing Education of the Bar) and of the Practitioner Panel of the District Director of Internal Revenue Service for Northern California. He is a Faculty Associate of the Burch Center for Tax Policy, and is continuing his research on tax policy issues.


A.B., Swarthmore College (1956)
LL.B., Yale University (1959)