Frederick Royal

Education

BA, University of Massachusetts
JD, Cornell Law School
LLM, Boston School of Law

Background

Professor Royal, whose advanced degree is in taxation, served as clerk to United States Tax Court Judge William M. Drennan for two years. Before joining the faculty in 1978, he specialized in the practice of tax law. He has published in the areas of tax procedure and corporate taxation. He is a frequent speaker in the Springfield area discussing various tax-related issues. He also presents talks as part of programs sponsored by Massachusetts Continuing Legal Education, Inc. Prof. Royal is the Director of the School of Law's LL.M. program in Elder Law and Estate Planning.

Courses Taught

  • Corporate Tax
  • Estate & Gift Tax
  • Estate Planning
  • Federal Income Tax Simulation
  • Income Tax I
  • Income Tax II
  • Taxation of Business Entities

Scholarly Works

Book Chapters

Eric P. Hayes & Frederick D. Royal, Representing a Trustee, in Understanding and Using Trusts 22-1 (Eric P. Hayes ed., 4th ed. 2020). SSRN

Eric P. Hayes & Frederick D. Royal, Representing a Trustee, in Understanding and Using Trusts 22-1 (Eric P. Hayes ed., 3d ed. 2014). SSRN

Frederick D. Royal, Representing a Trustee, in Understanding and Using Trusts 22-1 (Eric P. Hayes ed., 2d ed. 2009). SSRN

Frederick D. Royal, Representing a Trustee, in Understanding and Using Trusts 22-1 (Eric P. Hayes ed., 2001). SSRN

Journal Articles

Frederick D. Royal, Recovery of Basis in Non-Qualifying Stock Redemptions Under Sections 302 and 304, 4 Va. Tax Rev. 85 (1984). SSRN Digital Commons

Shorter Writings

Fred Royal, Are Federal Income Tax Laws Fair?, Af-Am Point of View, Oct. 1, 2023, at 23.

Frederick Royal, Your Life Insurance Policy, Keep It…or Sell It?, Af-Am Point of View, Dec. 1, 2019, at 23.