Photo of Thomas B. Allington

Thomas B. Allington

Professor of Law Emeritus

Indiana University Robert H. McKinney School of Law
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

  • "The Basics of Individual Bankruptcy: Exemptions," Indiana Continuing Legal Education Forum, Indianapolis IN, April 6, 2011
  • Panelist, “Topics of Interest to Trustees”, Annual Chapter 7 Trustee Seminar, Southern District of Indiana, Indianapolis IN, September 24, 2010
  • Panelist, "Ethical Issues for Chapter 13 Trustees", Chapter 13 Standing Trustee Conference, U.S. Trustee Program - Regions 10 and 13, Indianapolis IN, April 23, 2010
  • "Basics of Bankruptcy: Exemptions," Indiana Continuing Legal Education Forum, Indianapolis IN, March 31, 2010
  • Panelist, "Ethical Issues in Bankruptcy", Chapters 7 and 13: Basic Filing Considerations and Practice, Neighborhood Christian Legal Clinic, Heartland Pro Bono Council, and Indianapolis Bar Association, Indianapolis, IN, December 11, 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, October 10, 2008, and November 3, 2009
  • "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