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Mr. Leonard Lauricella


Associate Professor | Accounting & Finance | Feliciano School of Business

Email: lauricellal@mail.montclair.edu

Telephone: 9736557461

Office: Feliciano School of Business, 373

Biography

Associate Professor Leonard Lauricella has been a member of the faculty at the Feliciano School of Business since fall 2002. His principal teaching areas are Individual Federal Income Tax (grad and undergrad), and Taxation of Business Entities (grad and undergrad).

Previous to working at Montclair State University, Professor Lauricella was an adjunct professor of taxation at the Stern NYU Graduate School of Business for eighteen years, an adjunct assistant professor at the Zicklin School of Business of Baruch College, City University of New York for two years, and an instructor at the McDonough Georgetown University School of Business for one year. Prior to working as a professor he worked in the financial industry at such organizations as Lehman Brothers and KMG Main Hurdman (CPA Firm now part of KPMG) in Washington, D.C., London, England, and New York.

Professor Lauricella is a member of the American Institute of CPAs and the American and New York State Bar Associations. In his spare time, he volunteers as faculty advisor for the MSU Accounting Society and the VITA program. He is treasurer and member of the Board of Governors for Palisades Medial Center of North Bergen, NJ where he is Chair of the Finance Committee. He also is Treasurer of the Weehawken Housing Authority which administers the Federal HUD low income housing program for the town of Weehawken, NJ and much more.

Professor Lauricella has a BSBA from Georgetown University School of Business (Major in Accounting), LL.M (taxation) New York University School of Law (Master of Laws in Taxation), J.D. Georgetown University Law Center. He is a member of the Bar District of Columbia and he is a Certified Public Accountant (Maryland).

Areas of Expertise

Federal Income Taxation, New Jersey Tax on Gross Income

Education

  • LL.M, Taxation, 1986, New York University School of Law
  • JD, Law, 1973, Georgetown University Law Center
  • B.S.B.A., Accounting, 1970, Georgetown University McDonough School of Business

Refereed Publications

  • Yang J., Poon W., Lauricella L., (2016). Defects in Foreign Tax Credit Rules. Olney. International Journal of Accounting and Finance.6 (1). (pp. 24-42).
  • Yang J., Lauricella L., (2016). State Actions and Judiciary Decisions on E-Business Taxation. Dallas, Texas. Today' CPA, a cover article.43 (4). (pp. 24-29).
  • Yang J., Lauricella L., (2015). What is a Corporate Inversion?. New York, New York. Practical Tax Strategies.95 (5). (pp. 214-221, November 2015).
  • Yang J., Lohrey P., Lauricella L., (2015). Current Developing Trend of Sales Tax on E-Business. IGI Publication, Hershey, Pennsylvania . International Journal of E-Business Research.11 (2, April-June 2015). (pp. pages 60-73. This article is also included in the book of "Encyclopedia of Internet Commerce Development, Implementation and Management." ).
  • Yang J., Lauricella L., (2014). Highlights and Strategies of Recent Tax Legislations - And Strategies to Minimize Tax Owed. New York, New York. Journal of Taxation of Investments.31 (3). (pp. 21-41, Spring 2014).
  • Yang J., Lauricella L., (2013). Current Development of the New Tax Law. Tallahassee, Florida. Journal of Business Issues.Issue 2013, (Number 1). (pp. 27-36).
  • Yang J., Lauricella L., Poon W., (2012). Physical Presence Versus Economic Nexus in Internet Commerce Sales Taxation. Arlington, Texas. Franklin Business and Law Journal.2012 ( 3). (pp. 42 - 80).
  • Yang J., Lauricella L., (2010). Tax Problems of Digitized E-Business. Dublin. Journal of Internet Commerce.9 (3). (pp. 222-242).
  • Lauricella L., (2009). 2009 New Jersey Year End Tax Planning Gets Even More Complicated. Chicago, Ill. Journal of State Taxation.27 (6). (pp. 47-50).
  • Jeffers A., Lauricella L., (2009). Tax Implications of Investment Losses From The Madoff Ponzi Scheme. New York. Practical Tax Strategies.82 (5). (pp. 271-278).
  • Lauricella L., (2007). Playing With Kiddie Tax: Acceleration and Deferral. Wash., D.C.. Tax Notes.117 (13). (pp. 1235-1236).
  • Yang J., Lee Z., Lauricella L., Lin B., (2006). Strategy development for maximizing reduced dividend tax and investment interest deduction. . Review of Business Research.6 (5). (pp. 84-98).
  • Lauricella L., (2006). The ROTH 401(k) and Financial Planning Strategies. NY, NY. CPA Journal.76 (5). (pp. 56-60).
  • Yang J., Lee Z., Lauricella L., (2006). Optimizing reduced dividend tax and investment interest deduction. Jonesboro, Arkansas. National Accounting Journal.8 (pp. 19-27).
  • Lauricella L., (2005). Year-End Tax Planning: Wash Sales Aren't Always Bad. Wash., D.C.. Tax Notes.109 (13). (pp. 1659-1660).
  • Lauricella L., (2005). How Far Does the Tax Benefit Rule Go in New Jersey?. Wash., D.C.. State Tax Notes.38 (3). (pp. 219-223).
  • Lauricella L., (2004). Foreign Withholding Tax and the 15% Rate on Dividends. . International Tax Journal.30 (4).
  • Lauricella L., (2004). Harvesting Capital Losses For New Jersey Individual Tax Savings. Wash., D.C.. State Tax Notes.34 (4). (pp. 287-288).
  • Lauricella L., (2004). Microsoft's Huge Dividend May Be Extraordinary. . Journal of Taxation.101 (3). (pp. 186-188).
  • Lauricella L., (1983). Nonresident Aliens: Interplay Between the Net Operating Loss and Taxable Income. NY, NY. The Tax Adviser.14 (9).

Published Proceedings

  • Lauricella L., (2003). Jobs Growth Tax Relief and Reconciliation Act of 2003. Parsippany, New Jersey. 30th Annual Conference Northeast Business & Economics Association .