James L. Musselman

James Musselman

Professor of Law

A.A., Illinois Central College
B.S., Illinois State University
J.D., Brigham Young University, J. Reuben Clark Law School

Areas of Expertise

  • Federal Income Taxation



Office: 708T

James L. Musselman is a Professor of Law and has been on the faculty at South Texas College of Law Houston since 1987; he served as Associate Dean from 1990 to 1998. Professor Musselman received a B.S. in Accounting from Illinois State University in 1973 and a J.D., Magna Cum Laude, from Brigham Young University in 1979, where he served as Editor of the Brigham Young University Law Review and was a J. Reuben Clark Scholar. Before joining the faculty at South Texas College of Law Houston, Professor Musselman was engaged in the private practice of law with firms in Denver, Colorado and Phoenix, Arizona. His teaching and scholarship are in the areas of Federal Income Tax, Bankruptcy, Commercial Law, Family Law, and Marital Property.


Shattered Expectations: Avoidance in Bankruptcy of Property Divisions in Divorce, 30 Am. Bankr. Inst. L. Rev. 255 (2022).

Rights of Creditors to Collect Marital Debts after Divorce in Community Property Jurisdictions, 39 Pace L. Rev. 309 (2018).

Statutory Reimbursement in Texas: A New Set of Rules or a Reversion to the Old Regime , 56 S. Tex. L. Rev. 637 (2015).

Separate But Equal: Proposal For Harmonizing The Rules For Marital Property Characterization Of Beneficial Interests In And Distributions From Trusts With Those Applicable To Similar Types Of Property , 5 Est. Plan. & Community Prop. L.J. 55 (2012).

Targeted Reform of Commercialized Intercollegiate Athletics , 47 San Diego L. Rev. 779 (2010). (with Matthew J. Mitten & Bruce W. Burton)

Commercialized Intercollegiate Athletics: A Proposal for Targeted Reform Consistent with American Cultural Forces and Marketplace Realities , 2 J. Intercollegiate Sport 202 (2009). (with Matthew J. Mitten & Bruce W. Burton)

What’s Love Got To Do With It? A Proposal For Elevating The Status Of Marriage By Narrowing Its Definition, While Universally Extending The Rights And Benefits Enjoyed By Married Couples , 16 Duke J. Gender L. & Pol’y 37 (2009).

Federal Income Tax Deductibility of Higher Education Expenses: the Good, the Bad and the Ugly , 35 Cap. U. L. Rev. 923 (2007).

Once upon a Time in Bankruptcy Court: Sorting out Liability of Marital Property for Marital Debt Is No Fairy Tale , 41 Family L. Q. 249 (2007).

A Tribute to R. Hanson Lawton , 48 S. Tex. L. Rev. 829 (2007).

Amortization of Start-Up Expenditures Under Section 195 of the Internal Revenue Code and Revenue Ruling 99-23: a Classic Example of Misinterpretation by the IRS , 4 Fla. St. U. Bus. Rev. 139 (2005)

Is Income from Discharge of Indebtedness Really Income at All? A Proposal for a More Reasoned Analysis , 34 U. Mem. L. Rev. 607 (2004).

Recent Federal Income Tax Issues Regarding Professional and Amateur Sports , 13 Marq. Sports L. Rev. 195 (2003).

The Emerging Regulatory Taking Laws: Prospective Internal Revenue Consequences , 29 Suffolk U. L. Rev. 1059 (1995). (with Bruce W. Burton)

Research and Experimental Expenditures-the Evolution of Deductibility Under the Trade or Business Requirement of Section 174 of the Internal Revenue Code , 42 Rutgers L. Rev. 757 (1990).

Congressional Sanction of Illicit Cohabitation-The Tax Reform Act of 1969 , 1979 B.Y.U. L. Rev. 940.


Homestead , in Texas Marital Property Rights – Cases and Materials. (2011-2012 ed.) (Dallas, TX: Imprimatur Press, 2012).


Impact of the new bankruptcy legislation on family law practice , Burta Raborn Inns of Court, April 2006.

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