Background
Croker, Junior, James E. was born on August 3, 1957 in Washington, District of Columbia.
Croker, Junior, James E. was born on August 3, 1957 in Washington, District of Columbia.
University of Maryland (Bachelor of Arts, 1979). University of Virginia (Juris Doctor, 1982).
Worked at Alston & Bird LLP (Atlanta, Georgia) specializing in Taxation Law. Admitted to the bar, 1982, District of Columbia (Not admitted Georgia). Phi Beta Kappa; Phi Kappa Phi.
Author: "Prop. Regs. Answer Some But Not All Questions About Substitute Payments," 3 Journal of International Taxation 40 (1992). Co-Author: "Despite Improvements, Transfer Pricing Regs. Still Carry a Risk of Double Taxation," 81 Journal of Taxation 332 (1994).
"Transfer Pricing Final Regs Increase Flexibility, but not Certainty in Choice of Method," 81 Journal of Taxation 268 (1994). "Inclusion of Guaranteed Loans Further Complicates Earnings - Stripping Provisions," 80 Journal of Taxation 30 (1994). "IRS Clarifies Redemptions Through Related Corporations in Cross-Border Transactions," 78 Journal of Taxation 38 (1993).
"Earnings Stripping Prop. Regs. Raise the Level of Complexity for Related-Party Debt," 75 Journal of Taxation 244 (1991). "Earnings-Strippings Rules Are Even More Complex for Affiliated Corporations," 75 Journal of Taxation 318 (1991).
Member: District of Columbia Bar. American Bar Association (Member: Taxation Law Section. International Fiscal Association).
Member: District of Columbia Bar. American Bar Association (Member: Taxation Law Section. International Fiscal Association).