Background

Professor Boyle specializes in taxation and estate planning. He practiced law for seven years before joining the USC Law faculty in 1982. Professor Boyle co-edits the Probate Practice Reporter and is co-author of Blattmachr on Income Taxation of Estates and Trusts and Federal Taxation of Estates, Trusts, and Gifts.

Education

• LL.M. (1975), New York University
• J.D. (1974), University of South Carolina
• B.S. (1969), College of Charleston

Teaching

• Wills, Trusts & Estates (LAWS 641)
• Income Tax of Trusts and Estates (LAWS 643)
• Estate & Gift Tax (LAWS 649)
• Partnership Tax (LAWS 637)
• Corporate Tax (LAWS 636)

Scholarship

• Ladson Boyle & Jonathan G. Blattmachr, IRD and Charities: The Separate Share Regulations and the Economic Effect Requirement, 52 Real Prop. Tr. & Est. L.J. 369 (2018).
• Ladson Boyle & Jonathan G. Blattmachr, The Impact of the 2017 Tax Act on the Itemized Deductions of Estates and Trusts and the Pass-Through of Excess Deductions to Beneficiaries, Steve Leimberg’s Income Tax Plan. Email Newsl., Apr. 12, 2018, at Archive Message No. 138.
• Ladson Boyle, Jonathan G. Blattmachr & Mitchell M. Gans, Planning Opportunities with ESBT’s: Saving State and Local Income Taxes, 129 J. of Tax’n 20 (July 2018).
• F. Ladson Boyle & S. Alan Medlin, South Carolina Fiduciary Accounting and Taxation (S.C. Bar 2017).
• Blattmachr on Income Taxation of Estates and Trusts, 16th Edition (with Jonathan G. Blattmachr), 2013–present, Practicing Law Institute, with annual supplements.
• Blattmachr on Income Taxation of Estates and Trusts, 15th Edition (with Jonathan G. Blattmachr), 2007–2013, Practicing Law Institute, with annual supplements.
• Income Taxation of Estates and Trusts, 14th Edition (with Jonathan G. Blattmachr), 2006 Annual Supplement, published by Practicing Law Institute.
• Federal Taxation of Estates, Trusts and Gifts (with Bloom, Gaubatz, and Solomon) published by Lexis/Nexis Matthew Bender, Revised Third Edition 2003.