Tom Allington was a professor of law for 37 years at the Indiana University School of Law - Indianapolis, where he also served as associate dean for academic affairs (1990-1997) and associate dean for technology (1999 to 2007). He was also a professor at the University of South Dakota School of Law (1966-1969) and a visiting professor at the University of Nebraska College of Law (1969-70) and the University of Arizona College of Law (1979). He has taught courses in federal taxation, trusts and estates, business and estate planning, debtor-creditor relations, bankruptcy, commercial law, and trade regulation.

Professor Allington is a member of the American Bar Association Section of Taxation where he serves on the Bankruptcy and Workouts Committee and formerly chaired the Agriculture Committee. He is also an elected member of the American Law Institute and the American College of Tax Counsel. He has served on the Advisory Committee for Attorney Specialization of the Indiana Commission for Continuing Legal Education since 1998. He was a member of the Indiana Code Revision Commission in 2004 and during 2004-2005 served as Reporter for the Committee on Amendments to the Indiana Exemption Statute of the Bankruptcy and Creditors’ Rights Section of the Indiana State Bar Association.

Practice Areas

Education and Bar Admissions

• University of Nebraska, B.S., 1964, J.D., 1966
• New York University, LL.M., 1971
• Indiana State Bar
• Nebraska State Bar (inactive)
• U.S. Tax Court
• U.S. District Court for the Southern District of Indiana and the District of Nebraska
• U.S. Supreme Court

Selected Presentations/Publications

Books and Chapters

• Partnership Taxation: Cases, Text and Problems, 239 pp. (2007)
• The Tasks of Penology: A Symposium on Prisons and Correctional Law (University of Nebraska Press 1969) (Co-editor with Harvey Perlman), 241 pages
• South Dakota Law Enforcement Officers’ Handbook (1968) (written under a grant from the Office of Law Enforcement Assistance, U.S. Dep’t of Justice, for the South Dakota Law Enforcement Training Advisory Commission), 162 pages

• Provisions of the Tax Reform Act of 1986 Affecting Farmers: A Bumper Crop of Complex New Rules, 9 J. Agric. Tax’n & L. 3 (1987)
• How Interspousal Gifts, Marital Deductions Shape Estate Taxes on Successive Estate, 48 J. Tax. 284 (1978)
• Some Problems of Accrual Method Farmers, 31 Tax Law. 781 (1978) (Co-author with Lorence L. Bravenec)
• Current Rules Using Inventory Method for Livestock Undesirable from Tax Viewpoint, 46 J. Tax. 368 (1977)
• Federal Taxation - Seventh Circuit Review, 1976 Annual Survey of Indiana Law 182
• Gift and Estate Taxation, 1974 Annual Survey of Indiana Law 211 (Co-author with Lawrence A. Jegen III)
• Deductibility of Estate Planning Fees, 60 A.B.A.J. 482 (1974)
• Preventive Detention of the Accused Before Trial, 19 Kan. L. Rev. 109 (1970)
• Moving Expenses and Reimbursements, 56 A.B.A.J. 482 (1970)
• Farming as a Tax Shelter, 14 S.D.L. Rev. 181 (1969)
• Annual Survey of South Dakota Law: Estate Planning, 14 S.D.L. Rev. 464 (1969)
• Annual Survey of South Dakota Law: Trade Regulation, 14 S.D.L. Rev. 479 (1969)
• Annual Survey of South Dakota Law: Criminal Law and Procedure, 12 S.D.L. Rev. 295 (1967)
• Resale Price Maintenance - Consignment Agreements, 44 Neb. L. Rev. 635 (1965)

• Editor, Important Developments Report on Bankruptcy and Workouts, 58 Tax Lawyer 37 (2005)
• Important developments concerning taxes, interest and penalties in bankruptcy, 55 Tax Law. 1220-1222 (2002)
• Important developments concerning taxes, interest and penalties in bankruptcy, 54 Tax Law. 1053 (2001)
• Important developments concerning taxes, interest and penalties in bankruptcy, 53 Tax Law. 1137 (2000)
• New Regulation Allows Farmers to Defer Reporting Certain Federal Disaster Relief Payments, 9 ABA Section of Taxation Newsletter 72 (Summer 1990)
• Service Revises Position on Specially Valued Property, 3 ABA Section of Taxation Newsletter 8 (Fall 1983)

• Panelist, "Ethics Issues for Chapter 7 Bankruptcy Trustees", Region 10 Conference for Chapter 7 Panel Trustees, Executive Office of the U.S. Trustee, Indianapolis, IN, September 21, 2007
• "Attorneys and Law Firms as 'Debt Relief Agencies' Under the Bankruptcy Code", Annual Bankruptcy Institute, Indiana Continuing Legal Education Forum, December 14-15, 2006
• "Proposed Amendments to the Indiana Exemption Statute", Annual Bankruptcy Institute, Indiana Continuing Legal Education Forum, December 18-19, 2003 and December 21-22, 2004
• "Proposed Revisions to the Indiana Exemption Statute", Bankruptcy and Creditors' Rights Section of the Indiana State Bar Association, October 24, 2003
• "Accreditation of Lawyer Specialty Certification Organizations", Attorney Specialization, Indiana Continuing Legal Education Commission, June 15, 2000
• "Discharge of Individual Income Tax Liabilities in Bankruptcy", American Bar Association, Section of Taxation, Washington, D.C., May 13, 2000
• "Tax Incentives for Preservation of Farmland", Hoosier Farmland Preservation Task Force, May 14, 1998
• "Dischargeability of Taxes in Bankruptcy", Spring Meeting of the Bankruptcy and Creditors' Rights Section of the Indiana State Bar Association, April 18, 1996
• "Solving Tax Accounting Problems for the Agricultural Client," 1990 Agribusiness Tax Strategies, Continuing Legal Education Satellite Network, December 12, 1989
• "The Federal Estate Tax," Estate Administration, Indiana Continuing Legal Education Forum, April 2-3, 1987
• "Changes Specifically Affecting Farmers," Tax Reform Act of 1986, Indiana Continuing Legal Education Forum, September 5, 1986
• "Intra-Family Transfers of Farm Assets," Advising the Farmer as a Client, Indiana Continuing Legal Education Forum, January 24-25, 1985
• "Current Estate Planning Techniques for the Medium Sized Estate," Summer Institute for Lawyers, Indiana Continuing Legal Education Forum and Indiana University School of Law - Indianapolis, June 4 - July 9, 1984
• "Partnership Distributions, Liquidations, and Withdrawals," Tax Planning for Closely-Held Businesses, University of Akron, May 10-11, 1984
• "The Federal Gift Tax," Tax Planning and Skills Course, Indianapolis Bar Association, October 22, 1983
• "Using Jointly Owned Property in Estate Planning After the 1981 Tax Act," Estate and Business Planning After the 1981 Tax Act, Indiana Continuing Legal Education Forum, December 7-8, 1981
• "Treatment of Jointly Held Farm Property Under Section 2040," Farm Estate Planning, Indiana Continuing Legal Education Forum, September 12-13, 1980
• "The Use of the Accrual Method by Farmer Taxpayers," Tax Planning for Agriculture, ALI-ABA, October 6-8, 1976
• "Farm Ownership as a Tax Shelter," Current Federal Tax Problems, South Dakota State Bar Association, February 14, 1969