Background
Loffman, Leslie H. was born in 1950.
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Leslie H. Loffman
Edit ProfileEducation
Brooklyn College of the City University of New York (Bachelor of Science, 1972). Pace University (Master of Business Administration, 1975). Vermont Law School (Juris Doctor, 1978).
Career
Worked at Battle Fowler Limited Liability Partnership (New York, New York) specializing in Estate Law, Tax Law, Workouts. Admitted to the bar, 1979, New York and United States. District Court, Southern and Eastern Districts of New New York
1981, United States.
Claims Court and United States. Tax Court; 1982, United States. Supreme Court.
Delta Mu Delta.
Staff Member, 1976-1977, Managing Editor, 1977-1978, Vermont Law Review.
Company-Author: with Peter Fass and Sanford C. Presant, "Tax Aspects of Real Estate Transactions," Clark Boardman Callahan Company, 1992. "The Tax Reform Acting of 1986Impact on Real Estate Transactions," Clark Boardman Callahan Company, 1986.
"The Real Estate Syndication Tax Handbook," P.M. Fass and R.J. Haft, Education, Clark Boardman Callahan Company, 1985 and "The Effect of the Tax Reform Acting of 1984 on Tax Shelters," with Sanford C. Presant, "The Final Regulations Under Section 752," Journal of Real Estate Taxation (Summer 1992). "Proposed Regulations create self-charged Interest Exemption under the Passive Loss Rules," Journal of Real Estate Taxation (Winter 1992).
"The Federal Tax Consequences of Real Estate Partnership Workouts," New York University Real Estate Review (Fall 1991).
"Notice 90-41 Expands Ability to Use Borrowings in Real Estate Partnerships Having Tax-Exempt Partners," Journal of Real Estate Taxation (Summer 1991). "Leveraged Partnerships with Tax-Exempt Entities. Qualified Allocations and the Fractions Rule," New York University 48th Annual Institute on Federal Taxation (February 1990).
"A Position Guide to the Section 752 Temporary Regs.," Journal of Taxation (April and May 1989).
"The Effect of Notice 88-75 on Publicly Traded Partnerships," Tax Notes Magazine (August 15, 1988). "The Final Regulations under Section 752," Journal of Real Estate Taxation (Summer 1992).
"Proposed Regulations Create Self-Charged In Error Exemptions Under the Passive Loss Rules," Journal of Real Estate Taxation (Winter 1992). "The Federal Tax Consequences of Real Estate Partnership Workouts," New York University Real Estate Review (Fall 1991).
"Notice 90-41 Expands Ability to Use Borrowings in Real Estate".
"The Final Partnership Nonrecourse Debt Allocation Regulations," Tax Magazine., January, 1987. "Treasury Issues Final Partnership Allocations Regulations," American Bar Association Section Tax"n. Newsletter, Spring, 1986.
"How ACRS Anti-Churning Rules Affect Real Estate Partnerships and Their Partners," Journal of Taxation, September, 1982 and "Interest Accruals Under the Rule of 78"sA Postmortem," Real Estate Review, Fall, 1984.
Adjunct Professor of Real Estate Law, New York University, 1984. Company-Chairman: 9th Annual New York University Conferences on Federal Taxation of Real Estate Transactions, 1987.
"Sophisticated Tax Planning for Real Estate Transactions," Practising Law Institute, 1988. Member: New York State (Member: Committee on Partnerships, 1981.
Committee on Income From Real Property Accounting, 1983, Tax Section) and American (Vice-Chairman, Committee on Real Estate, Section on Taxation) Bar Associations.
Achievements
Membership
Member: New York State (Member: Committee on Partnerships, 1981. Committee on Income From Real Property Accounting, 1983, Tax Section) and American (Vice-Chairman, Committee on Real Estate, Section on Taxation) Bar Associations.
