Professor Jack Bogdanski’s Treatise Cited by U.S. Tax Court

Professor Jack Bogdanski’s treatise, Federal Tax Valuation, was cited, and quoted, by the U.S. Tax Court on November 19, 2020, in the court’s opinion in Fakiris v. Commissioner.

The Tax Court, a national court based in Washington D.C., first cited the treatise in its opinion in Auker v. Commissioner in 1998. Since then, the court has cited the book an additional nine times. It was also cited by the U.S. Court of Appeals for the Ninth Circuit in 2013 and the U.S. District Court for the Eastern District of North Carolina in 2008.

The book has been updated twice a year since it was initially published by Thomson Reuters Tax & Accounting in 1995. Chapters in the treatise are rewritten one at a time as developments in tax law occur. “Each chapter has been completely rewritten at least once since the first publication,” Bogdanski explains.

In addition to Federal Tax Valuation, Bogdanski has used his expertise in tax law to co-author Federal Income Taxation of S Corporations with Joel Kuntz and a multi-volume U.S. International Taxation set with Kuntz and Robert Peroni. He also has written dozens of articles and columns about tax law in national journals over the past four decades.

Bogdanski teaches Income Tax, Corporate Tax, Estate and Gift Tax, and Partnership Tax at Lewis & Clark Law School and supervises the school’s tax moot court team. He has won the Leo Levenson Award for Teaching Excellence five times since he joined the faculty in 1986.