JOHN A. BOGDANSKI  (Jack)
Lewis & Clark Law School
10015 S.W. Terwilliger Blvd.
Portland, Oregon 97219
(503) 768-6653

bojack@lclark.edu

EMPLOYMENT

1986 - present

Professor of Law, Lewis & Clark Law School (Associate Professor, 1986-91). Douglas K. Newell Faculty Scholar, since 2009.  Teaching Federal Income Taxation, Corporate Taxation, Estate and Gift Taxation, Partnership Taxation, and Advanced Tax Seminar (Valuation).

 

Leo Levenson Award for Excellence in Teaching, awarded by Classes of 1987, 1990, 1997, 2002, and 2003; Burlington Northern Foundation Award for Outstanding Teaching, academic year 1987-88.

 

Director, Federal Tax Certificate Program, since 1994; Director and Coach, Law Student Tax Challenge teams, since 2005; Inaugural Chair, Lewis & Clark Law Forum, 1995; Chair, Lewis & Clark Business Law Forum, 2010; Director and Coach, Tax Moot Court Program, 1995-2005.

 

Director, Law School Volunteer Income Tax Assistance (VITA) Program, since 1993.

 

Faculty Advisor, Low-Income Taxpayer Clinic (LITC), since 1999. 

 

Chair, Curriculum Committee, 2008-2009; Chair, Faculty Appointments Committee, 1989-90, 1991-92, 1993-94, 1998-99; Chair, Computing and Technology Committee, 1996-97; Member, Search Committee, Academic Vice President, 1992; Chair, Tax Continuing Education Program Advisory Committee, 1988, 2001; Member, various additional faculty committees.

 

Faculty Advisor, Lewis & Clark Law Review (formerly The Journal of Small and Emerging Business Law), since 1996.

 

Member, Board of Directors, Law School Public Interest Law Project (PILP), 1996-1999.

2006

Visiting Professor of Law, Santa Clara University, fall semester 2006.

1999

Of Counsel, Stoel Rives LLP, Portland, Oregon (full-time practice during academic sabbatical leave).

1992

Visiting Professor of Law, Stanford University, fall semester 1992.

1983 - 1986

Partner, Stoel, Rives, Boley, Fraser & Wyse, Portland, Oregon (Associate, 1983-85). Specializing in taxation and equipment leasing. 

1982 - 1983

Visiting Assistant Professor of Law, Northwestern School of Law of Lewis & Clark College.

1980 -1982

Associate, Stoel, Rives, Boley, Fraser & Wyse.

1978- 1979

Law clerk to Hon. Alfred T. Goodwin, U.S. Court of Appeals for the Ninth Circuit.

1972 - 1975

Reporter and rewrite person, The Jersey Journal (afternoon daily newspaper), Jersey City, New Jersey.

 

EDUCATION

J.D. 1978, Stanford Law School. Member, Order of the Coif; member, Stanford Law Review.

Visiting student, Yale Law School, fall semester 1977. Research assistant to Professor Boris I. Bittker.

A.B. 1975, St. Peter’s College, Jersey City, New Jersey. Classical languages and literature. Summa cum laude; Hanlon Medal (highest GPA of graduating class in humanities).

 

ACTIVITIES

1995 - present 

Columnist and Member, Editorial Board, Estate Planning (Warren Gorham & Lamont/Thomson Reuters journal).

2012 - present 

Columnist and Member, Editorial Board, Corporate Taxation (Warren Gorham & Lamont/Thomson Reuters journal).

2001 - present

Member, Editorial Advisory Board, Business Valuation Update (Business Valuation Resources).

1995 - present 

Member, Committee on Standards of Tax Practice, American Bar Association, Section of Taxation. 

2010 - present

Member, American Law Institute.

2010 - present

Fellow, American Bar Foundation.

1982 - present

Speaker at numerous continuing education conferences and bar review courses on matters relating to taxation, business law, and valuation.

1997 - 2012

Founding Editor-in-Chief, Valuation Strategies (Warren, Gorham & Lamont/Thomson Reuters journal).

1991 - 2011

Member, Board of Directors, Portland Tax Forum. Executive Committee, 1994.

1997 - 2004

Arbitrator, National Association of Securities Dealers.

1999 - 2001

Member, Estate Planning Council of Portland Seminar Committee.

1998 - 2001 

Corporate Secretary and Member, Board of Directors, Clean Belmont Project, Inc.

1996 - 2000

Member, Board of Directors, Tektronix Funding Corporation.

1992 - 1994 

Member, Board of Directors, Northwest Environmental Advocates.

1990 - 1993 

Member, State of Oregon, Hanford Waste Board (and predecessor advisory committee).

1990 - 1991 

Member, Commissioner’s Advisory Group, U.S. Internal Revenue Service. Author, reports on IRS management of its accounts receivable (1991); ethical responsibilities of corporate tax employees (1991); “due diligence” in rendering tax advice (1990). 

1983 - 1993

Columnist and Member, Editorial Board, The Journal of Corporate Taxation (Warren Gorham & Lamont).

1986 - 1989

Engineer, public affairs producer, general volunteer, KBOO-FM, listener-sponsored community radio station, Portland.

 

PUBLICATIONS

Treatises

Federal Income Taxation of S Corporations (Thomson Reuters/Tax & Accounting 5th ed. 2015 and triannual supplements) (co-author with James S. Eustice and Joel D. Kuntz).

Federal Tax Valuation (Warren Gorham & Lamont/Thomson Reuters 1996 and semiannual supplements). Chapter 5, Partial Interests, completely revised with 2003 Cumulative Supplement No. 2; Chapter 4, Discounts and Premiums, completely revised with 2006 Cumulative Supplement No. 1; Chapter 1, Introduction, completely revised with 2012 Cumulative Supplement No. 1; Chapter 3, Methods of Determining Fair Market Value, completely revised with 2012 Cumulative Supplement No. 2; Chapter 2, “Fair Market Value” Defined, completely revised with 2017 Cumulative Supplement No. 1.

Scholarly Articles

“From Russia, with ‘Boot’: Tseytin,” 45 Corporate Taxation ___ (forthcoming, January/February 2018).

“Internet Sales Bolster Market-Based Valuation,” 44 Estate Planning 42 (December 2017).

“Nonqualified Preferred Stock and the Participation Paradox,” 44 Corporate Taxation 51 (September/October 2017).

“Valuation Penalties and Collections of Assets,” 44 Estate Planning 40 (July 2017).

“The STARS (Cases) are Back in Alignment,” 44 Corporate Taxation 29 (March/April 2017).

“Proposed Valuation Regulations: Aggressive, Unclear, Questionable,” 43 Estate Planning 31 (December 2016).

“Darn That ‘Deem’: Proposed Rules on Constructive Stock Distributions,” 43 Corporate Taxation 45 (July/August 2016).

“Basis Consistency and Value Reporting are Set to Kick In,” 43 Estate Planning 42 (June 2016).

“Judicial Disarray on Insurance Company Stock,” 43 Corporate Taxation 18 (March/April 2016).

“‘Net, Net Gifts’ and the Enigmatic Section 7520,” 43 Estate Planning 38 (January 2016).

“Taxpayers Capsize in Unchartered Waters,” 42 Corporate Taxation 27 (July/August 2015).

“‘See No Evil’ Defense Has its Limits,” 42 Corporate Taxation 24 (March/April 2015).

“Who Owns the Family Business Intangibles?” 42 Estate Planning 37 (January 2015).

“Bad Guys Get Last Laugh – An Income Tax Deduction,” 41 Corporate Taxation 27 (November/December 2014).

“Pay Up Now, Deduct Later (Maybe) – Ash Grove Cement Co.,” 41 Corporate Taxation 27 (July/August 2014).

“Lessons Galore from Tax Court in Holding Company Valuation Case,” 41 Estate Planning 44 (June 2014).

“Proposed Research Credit Rules Take Another Swipe at Multinational Groups,” 41 Corporate Taxation 19 (March/April 2014).

“Tax Court Reverses Course on Pair of Valuation Issues,” 41 Estate Planning 18 (January 2014).

“Vintage Shelters Did Not Improve With Age,” 40 Corporate Taxation 22 (November/December 2013).

“Section 336(e) Elections Finally Arrive,” 40 Corporate Taxation 3 (July/August 2013).

“Highest and Best Use: How High? How Good?” 40 Estate Planning 41 (July 2013).

“The Wrong Stuff: Parker, Inc. and the Step Transaction Doctrine,” 40 Corporate Taxation 42 (January/February 2013).

“Courts of Appeals Weigh in on Easement Donation Issues,” 39 Estate Planning 40 (December 2012).

“Of Debt and Equity – the ScottishPower Case,” 39 Corporate Taxation 37 (September/October 2012).

Stone Soup: A Thin FLP Satisfies a Judge’s Taste,” 39 Estate Planning 17 (June 2012).

“IRS Reverses Course Again on Section 304 and Foreign Subsidiaries,” 39 Corporate Taxation 32 (May/June 2012).

“IRS Scrutiny of Conservation Easements Includes Focus on Appraisers,” The Oregon CPA, March-April 2012, at 30.

Defined Value Clauses Keep Trumping IRS Revaluations,” 39 Estate Planning 37 (January 2012).

“Renting Mom Her House: Retained Interests and Estate of Riese,” 38 Estate Planning 45 (June 2011).

“Reflections on the Environmental Impacts of Federal Tax Subsidies for Oil, Gas, and Timber Production,” 15 Lewis & Clark Law Review 323 (2011).

 

“Upstairs, Downstairs: Retained Interests and Estate of Stewart,” 130 Tax Notes 911 (February 21, 2011).

 

“Keeping Up the Facade: Whitehouse Hotel and Evans,” 38 Estate Planning 40 (January 2011).

 

“Discounts for Built-in Gain Taxes: The Litchfield Fallacy,” 37 Estate Planning 37 (June 2010).

“Much Ado About (a Tax) Nothing: Pierre v. Commissioner,” 36 Estate Planning 38 (December 2009).

“Discount for ‘Built-in’ Corporate Taxes is Far from Settled,” 36 Estate Planning 38 (June 2009).

Proposed Regulations Would Modify Standards for ‘Qualified Appraisals,’” 35 Estate Planning 41 (December 2008).

“The ‘Quid’ and the ‘Quo’: Valuing Firm Goodwill and Executive Perks,” 35 Estate Planning 37 (June 2008).

“Lack-of-Marketability Discount Evolves in the Court of Federal Claims,” 34 Estate Planning 46 (December 2007).

“When the Judge Plays Cobbler (or Do-it-Yourselfer) in a Federal Tax Valuation Case,” 11 Valuation Strategies 30 (September-October 2007).

“For Appraisers, New Tax Qualification Rules and Special Penalty,” 34 Estate Planning 16 (June 2007).

“Revisiting the Burden of Proving Fair Market Value,” 34 Estate Planning 43 (January 2007).

“Stock Buyouts Funded by Life Insurance: The Blount Conundrum,” 33 Estate Planning 40 (June 2006).

Must a Family Limited Partnership Run a Business in Order to Achieve Transfer Tax Discounts?” 32 Estate Planning 41 (December 2005).

“Bye Bye Byrum, Bonjour Bongard,” 32 Estate Planning 47 (June 2005).

“Buy-Sell Agreements and Marketability Discounts,” 31 Estate Planning 619 (December 2004).

“Section 358 and Crane – A Reply to My Critics,” 57 Tax Lawyer 909 (2004).

“Hindsight and Valuation,” 31 Estate Planning 346 (July 2004).

“Section 2036 and Family Limited Partnerships: How Much is Etched in Stone?” 31 Estate Planning 92 (February 2004).

GRAT Valuation: The Ninth Circuit Takes Its Schott,” 30 Estate Planning 304 (June 2003).

“Maximizing Discounts for ‘Built-In’ Corporate Taxes,” 29 Estate Planning 646 (December 2002).

“Valuing Indirect Gifts Through Entities: Shepherd,” 29 Estate Planning 314 (June 2002).

“A Most Valuable Player: Judge Goodwin and the Tax Laws,” 15 Western Legal History 66 (Winter/Spring 2002) (journal of Ninth Judicial Circuit Historical Society).

“The Burden of Proving Fair Market Value,” 28 Estate Planning 618 (December 2001).

“Family Limited Partnerships: The Open Issues,” 28 Estate Planning 282 (June 2001).

“Section 2013 and Estate of Harrison: Statutory Quirk Meets Common Disaster,” 27 Estate Planning 498 (December 2000).

“Income Taxes and Stock Values,” 27 Estate Planning 234 (June 2000).

“Section 357(d) – Old Can, New Worms,” 27 Journal of Corporate Taxation 17 (2000).

“Do Minority Shareholders Matter? Mixed Signals from the Tax Court,” 26 Estate Planning 492 (December 1999).

“Further Adventures with the Lack-of-Marketability Discount,” 26 Estate Planning 235 (June 1999).

“All Eyes on Simplot,” 2 Valuation Strategies 20 (May-June 1999).

“For Tax Court Valuation Decisions, a String of Reversals,” 25 Estate Planning 474 (December 1998).

“Hard Times for Buy-Sell Agreements,” 25 Estate Planning 235 (June 1998).

“Valuing Undivided Interests: A New Approach to an Old Problem,” 24 Estate Planning 495 (December 1997).

“Family Limited Partnerships: Meet Section 2703,” 24 Estate Planning 235 (June 1997).

“Taxpayers’ Appraisers in a Tax Court Slump,” 24 Estate Planning 90 (February 1997).

“The Outer Limits of Minority Discounts,” 23 Estate Planning 380 (October 1996).

“Dissecting the Discount for Lack of Marketability,” 23 Estate Planning 91 (February 1996).

“On Beyond Real Estate: The New Like-Kind Exchange Regulations,” 48 Tax Notes 903 (August 13, 1990).

“Corporate Debt, Shareholder Debt: Lessons from Leavitt and Lessinger,” 16 Journal of Corporate Taxation 348 (1990).

“Installment Sales: A Setting Sun,” 16 Journal of Corporate Taxation 175 (1989).

“Farewell to Freezes: Section 2036(c)” (co-author with Lawrence R. Brown), 42 Tax Notes 1633 (March 27, 1989).

“Minority Discounts: Estate of Bright Meets Judge Posner,” 15 Journal of Corporate Taxation 280 (1988).

“Contractual Allocations of Price in Sales of Businesses,” 15 Journal of Corporate Taxation 99 (1988).

“Old Blood, Young Blood, Bad Blood: The Evolution of Section 302,” 14 Journal of Corporate Taxation 263 (1987).

“Using Corporations for Tax Savings: A Reappraisal,” 14 Journal of Corporate Taxation 160 (1987).

“The ‘New Look’ of Sections 1239 and 453(g),” 14 Journal of Corporate Taxation 69 (1987).

“‘AII’ -- Death of the Installment Method?,” 35 Tax Notes 1125 (June 15, 1987).

“Shareholder Guarantees, Interest Deductions, and S Corporation Stock Basis: The Problems With Putnam,” 13 Journal of Corporate Taxation 264 (1986).

’Til Debts Do Us Part,” 12 Journal of Corporate Taxation 372 (1986).

“Of Webs and Tangles: Section 304(b)(3)(B),” 12 Journal of Corporate Taxation 192 (1985).

Vive Les Differences: Revenue Ruling 84-111,” 11 Journal of Corporate Taxation 367 (1985).

“Section 351 and Installment ‘Boot,’” 11 Journal of Corporate Taxation 268 (1984).

“The 453(h) Regulations: Hard Choices,” 11 Journal of Corporate Taxation 177 (1984).

“Son of Court Holding, and Other Sequels,” 11 Journal of Corporate Taxation 51 (1984).

“Of Debt, Discharge and Discord: Jackson v. Commissioner,” 10 Journal of Corporate Taxation 357 (1984).

“Assumption of Liabilities in Nonrecognition Transactions with Installment Notes as ‘Boot,’” 61 Taxes 469 (1983).

Quarterly “Article Digests” columns, The Journal of Corporate Taxation, Spring 1982 - Autumn 1983.

“Recent Developments in the Law 1982 - Federal Tax - Caselaw Developments,” Oregon Law Institute 1983.

Note, “Section 1981 and the Thirteenth Amendment After Runyon v. McCrary: On the Doorsteps of Discriminatory Private Clubs,” 29 Stanford Law Review 747 (1977).

Newspapers, Op-Ed, Etc.

“Treating Foreign Students at U.S. Colleges as Residents” (letter to the editor), 146 Tax Notes 1159 (March 2, 2015).

 

“Wanted: ‘Check-the-Box’ Residency for Foreign Students,” 131 Tax Notes 852 (May 23, 2011).

 

Foreign Student Tax Filing Rules: Better, but an Urban Myth Persists,” 117 Tax Notes 1236 (December 24, 2007).

 

“Tax Profs Remember Boris Bittker” (contributor), 109 Tax Notes 120 (October 3, 2005).

“Tax Treatment of Contingent Attorney Fees: The Battle Rages On” (letter to the editor), 105 Tax Notes 1046 (November 15, 2004).

“Beating a Dead Horse with a Surrebuttal” (letter to the editor), 105 Tax Notes 887 (November 8, 2004).

“Contingent Fees: The Partnership Theory is Sound” (letter to the editor), 105 Tax Notes 426 (October 18, 2004).

“IRS Drops Claim That It’s Keeping a Foreign Student Census,” 99 Tax Notes 137 (April 7, 2003).

“Is the IRS the New Federal Watchdog Over Foreign Students?” 95 Tax Notes 261 (April 8, 2002).

“The IRS and Foreign Students: Common Sense Prevails,” The Chronicle of Higher Education, February 13, 1998.

“The IRS Imposes a Ridiculous Burden on Foreign Students,” The Chronicle of Higher Education, May 2, 1997.

“Repainted Bridge Will Make Great Tagger Bait,” The Oregonian, April 20, 1999.

“Balloons Symbolize Ecological Death,” The Oregonian, June 16, 1988.

“Hanford Site Selection Purely Political Choice” (co-author with Drew Gardner), The Oregonian, June 24, 1986.

Letter No. 1, “CBS Mailbag” segment, The Late Show with David Letterman, CBS Television, November 16, 2001 (“Dear Dave: Got any safety tips for raking leaves?”).

“West End Rezoning is a No-Brainer,” (letter to the editor), The Portland Tribune, June 27, 2001.

“How Congress Juggles With Tax Laws” (letter to the editor), The New York Times, August 1, 1993.

“Steinbrenner Decision Leaves Room for Doubt” (letter to the editor), The New York Times, August 13, 1990.

“Technical Correction Respectfully Requested” (letter to the editor), 80 Tax Notes 1229 (September 7, 1998).

“One Thumb Up for Peracchi” (letter to the editor), 79 Tax Notes 911 (May 18, 1998).

“What Can Still be Done to Help Foreign Students?” (letter to the editor), 78 Tax Notes 1194 (March 2, 1998).

“A Modest Proposal for Raising Revenue” (letter to the editor), 76 Tax Notes 1118 (August 25, 1997).

“Foreign Student Filing Rules: The Form Instructions are Wrong” (letter to the editor), 74 Tax Notes 1075 (February 24, 1997).

“Holding the IRS Responsible for Deadlines” (letter to the editor), 72 Tax Notes 1557 (September 16, 1996).

“Foreign Students in United States Face Ridiculous Filing Requirements” (letter to the editor; co-author with William J. Kenny), 70 Tax Notes 1697 (March 18, 1996).

“Tax Analysts Should Muckrake at Home First” (letter to the editor), 67 Tax Notes 973 (May 15, 1995).

“Has This Horst Been Put to Sleep?” (letter to the editor), 65 Tax Notes 639 (October 31, 1994).

“A Woman’s Place...” (letter to the editor), 55 Tax Notes 1826 (June 29, 1992).

“Crossed Circuits” (letter to the editor), A.B.A. Journal, January 1995.

“Boris I. Bittker: Teacher, Editor and Friend,” 5 Common Research 4 (October 7, 1983) (journal of Lewis & Clark College Law Library).

Personal Weblog

“Jack Bog’s Blog,” http://bojack.org/ (on hiatus since April 2013).

 

WORK IN PROGRESS

New chapters for Federal Income Taxation of S Corporations and Federal Tax Valuation.
  
 

Created by: bojack@lclark.edu
Update: 15 Nov 17
Expires: 31 Aug 18