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.