Matthew A. Melone

Matthew A. Melone teaches Legal Environment of Business, a core requirement, and Business Law. He also teaches and serves as the course coordinator for Value-Based Decision-Making, a core requirement that focuses on ethical issues in business. He has taught various courses in the graduate program including Legal Aspects of Corporate Governance and Legal Aspects of Supply Chain Management. Professor Melone's research interests are concentrated in the area of federal income taxation and corporate governance. He has written extensively about comparative forms of doing business, executive compensation, partnership taxation, accounting standards and corporate political activity. He has written over 80 articles in various law reviews and tax journals.

Professor Melone began his academic career at Lehigh in 1993. Prior to his joining the Lehigh faculty he was engaged in private practice. Professor Melone is a Certified Public Accountant and received the Alexander E. Loeb Award for attaining the highest score in the Commonwealth of Pa. on the C.P.A. exam.

Education

• Villanova University, B.S., M.S.
• University of Pennsylvania, J.D.

Research Interests

• Corporate Governance
• Federal income taxation
• Executive compensation
• Administrative Law

• Murphy v. NCAA & South Dakota v. Wayfair, Inc.:The Court’s Anti-commandeering Jurisprudence May Preclude Congressional Action With Respect to Sales Taxes on Internet Sales, 67 Drake L. Rev. 413 (2019).
• Passing Through or Staying Awhile? C Corporations and Pass-Through Entities After Tax Reform, 49 U. Memphis L. Rev. 397 (2019).
• Who Needs Chevron? Pfizer, The Anti-Inversion Regulations and the Anti-Injunction Act, 19 U. of  Pa. J. of Bus. L 927 (2018).
• Federal Marijuana Policy: Homage to Federalism in Form: Potemkin Federalism in Substance, 63 Wayne L. Rev. 215 (2018).
• Light on the Mayo: Recent Developments May Diminish Foundation on Judicial Deference to Tax Regulations, 13 Hastings Bus. L.J. 149 (2017).
• Fantasy Sports Contestes: Does the Fun Justify the Fantasy that these Contests are not Gambling?, 15 U. of Va. Sports & Ent. L.J. 162 (2016).
• King v. Burwell and the Chevron Doctrine: Did the Court Invite Judicial Activism?, 64 Ks. L. Rev. 101 (2016).
• Penalties for the Failure to Report Foreign Financial Accounts and the Excessive Fines Clause of the Eighth Amendment, 22 Geo. Mason L. Rev. 337 (2015).
• Corporations and Religious Freedom: Hobby Lobby Stores – A Missed Opportunity to Reconcile a Flawed Law with a Flawed Health Care System, 48 Indiana L. Rev. 461(2015).
• "Standing” on Formality: Hollingsworth v. Perry and the Efficacy of Direct Democracy in the United States, 29 B.Y.U. J.Pub. L. 25 (2015) (with George A. Nation, III).
• Gift Taxes on Donations to Social Welfare Organizations: De-Politicizing Social Welfare Organizations or Politicizing the IRS?, 12 DePaul Bus. & Comm. L. J. 51 (2014).
• The Pundits Doth Protest Too Much: National Federation of Independent Business v. Sebelius and the Future of the Taxing Power, 2012 Mich. St. L. Rev. 1189 (2013).
• Applying the Medicare Surtax to Passive Activities Under the Proposed Regulations, 90 Tax Strategies 111 (2013).
• The Section 83(b) Election and the Fallacy of "Earned Income," 10 Berkeley, Bus. L.J. 53 (2013).
• A Leg to Stand On: Is There a Legal and Prudential Solution to the Problem of Taxpayer Standing in the Federal Tax Context?, 9 Pitt. Tax Rev. 54 (2012).
• Citizens United and Corporate Political Speech: Did the Supreme Court Enhance Political Discourse or Invite Corruption?, 60 DePaul Law Review 29 (2011).
• Adding Insult to Injury: The Federal Income Tax Consequences of the Clawback of Executive Compensation, 26 Akron Tax J. 55 (2010).
• Tax Court Upholds Deductions for MBA Tuition, 84 Tax Strategies 141 (2010).        
• Should the United States Tax Sovereign Wealth Funds?, 26 Boston U. Int’l. L. J. 143 (2009).
• Success Breeds Discontent: Reforming the Taxation of Carried Interests – Forcing a Square Peg into a Round Hole, 46 Duquesne L. Rev. 423 (2008).
• The Patenting of Tax Strategies: A Patently Unnecessary Development, 5 DePaul Bus. & Comm. Law J. 437 (2007).
• Analysis of Proposed 409A Regulations-Part 2: Design and Operational Requirements, 8 Bus. Entities 4 (April 2006).
• Proposed 409A Regulations-Part 1: Deferred Compensation Subject to Section 409A, 8 Bus. Entities 18 (Feb. 2006).
• Partnership Provisions of the American Jobs Creation Act of 2004, 7 Bus. Entities 14 (May, 2005).
• S Corporation Rules Liberalized by the American Jobs Creation Act of 2004, 7 Bus. Entities 20 (March, 2005).
• Roundup of Significant Income Tax Developments in 2004, 74 Tax Strategies 26 (2005).
• United States Accounting Standards-Rules or Principles? The Devil is Not in the Details, 58 U. Miami L. Rev. 1161 (2004).
• Final Intangible Asset Regulations Make significant Changes in Proposed Rules, 31 Corp. Tax. 15 (2004).
• Are Compensatory Stock Options Worth Reforming?, 38 Gonzaga L. Rev. 535 (2003).