Skip to Main Content Return to the New England Law | Boston home page
 Eric A. Lustig

Eric A. Lustig

Professor of Law


(617) 422-7305

B.S. University of Florida
M.S. University of Baltimore
J.D. University of Miami School of Law
LL.M. University of Florida College of Law

Professor Lustig directs the Center for Business Law.  After working in Washington, D.C., as an attorney-adviser to the Hon. Lawrence A. Wright of the U.S. Tax Court and as an associate at Dickstein, Shapiro & Morin, Professor Lustig joined the New England Law faculty in 1993. He previously was a visiting assistant professor in the University of Florida College of Law's Graduate Tax Program. A practicing certified public accountant before attending law school, he teaches Business Organizations, Nonprofit Organizations, Personal Income Tax, Products Liability, and Torts. He is the author of several articles on tax policy issues.

 Selected Publications

Business Organizations Context and Practice (forthcoming 2016) (with Susan R. Finneran)

A Continuing Look at Boston's Revised Payment in Lieu of Taxes (PILOT) Program: Update Version 2.0, 15-07 New Eng. Law Boston Research Paper (2015)
Social Science Research Network

To George Dargo: “I Hope You Had the Time of Your Life”, 47 New Eng. L. Rev. 17 (2012)

The Boston City PILOT Task Force One Year Later: Proposed Change and Its Aftermath, 46 New Eng. L. Rev. On Remand 14 (2011)

The Boston City PILOT Task Force: An Emerging Best Practice?, 44 New Eng. L. Rev. 601 (2010)

Foreword: Tax-Exempt Organizations and the State: New Conditions on Exempt State, 44 New Eng. L. Rev. XI (2010)

The Shelf Project: Tax on Insurance Buildup, 122 Tax Notes 665 (2009) (with Calvin H. Johnson and Andrew Pike)

Introduction to the Symposium: Why Bhopal? Why 25 Years? , 42 New Eng. L. Rev. 671 (2008)

Many Unhappy Returns: One Man’s Quest to Turn Around the Most Unpopular Organization in America, 40 New Eng. L. Rev. 563 (2006) Book review of memoir by Charles O. Rossotti

The Boston PILOT Task Force One Year Later: Proposed Change and Its Aftermath, 46 New Eng. L. Rev. 14 (2006)

IRS, Inc.—The New IRS Oversight Board—Effective Reform or Just Politics? Some Early Thoughts from a Corporate Perspective, 42 Duq. L. Rev. 725 (2004)

Teaching the Law School Curriculum (Gerald F. Hess & Steven Friedland eds., 2004) contributor

Who We Are: An Empirical Study of the Tax Law Professoriate, 1 Pitt. Tax Rev. 85 (2003)
Social Science Research Network

Taxation of Prepaid Tuition Plans – Middle Class Panacea or Placebo? Continuing Uncertainty and Variations on a Theme, 31 Akron L. Rev. 229 (1997)

IRS Form 8300: The Attorney-Client Privilege and Tax Policy Become Casualties in the War Against Money Laundering, 24 Hofstra L. Rev. 623 (1996) with Matthew Harrington

Negative Basis Reconsidered: Of Hoaxes, Traps for the Unwary, and the Need for Reform, 32 Gonz. L. Rev. 45 (1996)

Professor Lustig can comment on the following subjects:

  • Corporate Income Tax
  • Federal Tax Procedure
  • Nonprofit Organizations
  • Personal Income Tax
  • Prepaid Tuition Plans and Tax Policy
  • Tax Exempt Organizations
  • Tax Policy
  • Tuition Plans (Prepaid) and Tax Policy