Background
Osborn, Malcolm Everett was born on April 29, 1928 in Bangor, Maine, United States. Son of Lester Everett and Helen (Clark) Osborn.
Osborn, Malcolm Everett was born on April 29, 1928 in Bangor, Maine, United States. Son of Lester Everett and Helen (Clark) Osborn.
Bachelor, University Maine, 1952. Postgraduate, Harvard University, 1954. Juris Doctor, Boston University, 1956.
Master of Laws, Boston University, 1961.
Working as a partner of OSBORN & SELF, P.A. MALCOLM E. OSBORN, bora Bangor, Maine, April 29, 1928. Admitted to bar, 1956, Maine and Massachusetts. 1961, United States. Tax Court and United States.
Claims Court; 1965, North Carolina. 1979, United States. Supreme Court. 1980, United States. Court of Appeals, Fourth Circuit.
Education: University of Maine (Bachelor of Arts, 1952). Boston University (Juris Doctor, 1956. Master of Laws in Taxation, 1961).
Author: "Certain Tax Problems Involved With the Acquisition of Stock Purchase Warrants in Conjunction with Investments," Boston University Law Review, Summer, 1960. "Dean Case Suggests Distrust of Split—Dollar Plans. But Courts Uphold Them," The Journal of Taxation, July, 1961.
"Life Insurance Company Income Tax Act of 1959," The CLU Journal, Winter, 1962. "Section 274 Disallowance of Certain Entertainment Expenses and the Insurance Salesman," The CLU Journal, April, 1973. "Corporate— Owned Life Insurance: Recent Developments in Estate Planning," New York University’s 32nd Annual Institute on Federal Taxation, 1974.
Tax Problems of the Attorney," Wake Forest Law Review, December, 1975. Tax Problems of the Professional in Attending Association Meetings, Continuing Education Seminars and Various Conventions—Travel Expenses," Tax Management International Journal, November, 1977. "United States. Tax Problems of the Professional in Attending Association Meetings, Continuing Education Seminars and Various Conventions," International Bar Journal, May, 1978.
"Is the IRS Sanctioning A DeMinimis Rule for Life Reserving," The CLU Journal, Part I, May 1984, Part II, July 1984. "United States. Tax Guidelines on Attending Various Business Conventions," Journal of the Section on Business Law of the International Bar Association, October 1984. Tax Deductions for Insurance Conventions," The CLU Journal, January 1986.
Adjunct Professor: Wake Forest School of Law, 1974-1982. Winston-Salem State University, 1976-1981. New York University’s Annual Institute on Federal Taxation, 1966, 1968, 1974, 1980.
Lecturer, The Booke Seminars, Life Insurance Company Federal Income Taxation, 1985-1987. Committee Editor of Important Developments, The Tax Lawyer, 1974-1976. Member, United States.
Small Business Administration, Office of Advocacy’s Regulatory Flexibility Task Force, 1981-1982. Member:; Admitted to the bar, 1956, Maine and Massachusetts. 1961, United States. Tax Court and United States.
Claims Court; 1965, North Carolina. 1979, United States. Supreme Court. 1980, United States. Court of Appeals, Fourth Circuit.
"Certain Tax Problems Involved With the Acquisition of Stock Purchase Warrants in Conjunction with Investments," Boston University Law Review, Summer, 1960. "Dean Case Suggests Distrust of Split—Dollar Plans. But Courts Uphold Them," The Journal of Taxation, July, 1961."Life Insurance Company Income Tax Act of 1959," The CLU Journal, Winter, 1962. "Section 274 Disallowance of Certain Entertainment Expenses and the Insurance Salesman," The CLU Journal, April, 1973. "Corporate— Owned Life Insurance: Recent Developments in Estate Planning," New York University’s 32nd Annual Institute on Federal Taxation, 1974.Tax Problems of the Attorney," Wake Forest Law Review, December, 1975. Tax Problems of the Professional in Attending Association Meetings, Continuing Education Seminars and Various Conventions—Travel Expenses," Tax Management International Journal, November, 1977. "United States. Tax Problems of the Professional in Attending Association Meetings, Continuing Education Seminars and Various Conventions," International Bar Journal, May, 1978."Is the IRS Sanctioning A DeMinimis Rule for Life Reserving," The CLU Journal, Part I, May 1984, Part II, July 1984. "United States. Tax Guidelines on Attending Various Business Conventions," Journal of the Section on Business Law of the International Bar Association, October 1984. Tax Deductions for Insurance Conventions," The CLU Journal, January 1986.
Trustee North Carolina Council Economic Education, 1968-1976. Board directors Christian Fellowship Home, 1972-1980. Co-founder Bereaved Parents Group Winston-Salem, since 1978.
Member American Bar Association (chairman committee insurance companies of taxation section 1980-1982, chairman subcommittee on continuing legal education and publications 1982-1988), American Business Law Association (member committee federal taxation since 1968, chairman 1972-1975), Association Life Insurance Counsel (committee on company tax, tax section since 1965), North Carolina Bar Association (committee taxation since 1973), Federal Bar Association (taxation committee since 1973), Maine State Bar Association, Virginia State Bar Association, International Bar Association (committee on taxes of business law section since 1973), American Association of University Professors, Southeastern Academy Legal Studies in Business, Masons (Lincoln, Maine).
Married Claire Anne Franks, August 30, 1953. Children: Beverly, Lester, Malcolm, Ernest.