/ Law Faculty/ John A. Bogdanski

John A. Bogdanski

Douglas K. Newell Faculty Scholar and Professor of Law

Legal Research Center 233

Biography

Professor Bogdanski practiced in Portland as a partner at Stoel Rives. He has taught at Lewis & Clark since leaving practice in 1986. He has taught as a visiting professor at Stanford and Santa Clara Universities. He is a five-time winner of Lewis & Clark’s Leo Levenson Award for excellence in law teaching. He supervises the school’s tax moot court team, which has won national honors, and he founded and runs a volunteer clinic to assist international students with U.S. tax issues.

Bogdanski is a former member of the Commissioner’s Advisory Group of the U.S. Internal Revenue Service. He is the author of the treatise Federal Tax Valuation and currently at work on a new edition of another leading tax treatise. He has written many articles on federal tax law. He is the Closely Held Business and Valuation columnist for the journal Estate Planning, and a Recent Developments columnist for the journal Corporate Taxation. He has been a frequent speaker at continuing education programs on tax law and valuation of businesses. He is admitted to the U.S. Tax Court Bar and the Oregon and California state bars. In 2009 Professor Bogdanski was named Douglas K. Newell Faculty Scholar in recognition of his commitment to teaching excellence, student achievement, and rigorous scholarship.

Specialty Areas and Course Descriptions

Academic Credentials

AB summa cum laude 1975 St. Peter’s College
JD 1978 Stanford Law School
Member, Order of the Coif
Stanford Law Review

Bibliography

Separately Published Works

Federal Tax Valuation (Thomson Reuters/Tax & Accounting 1996 and semiannual supplements).
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).
U.S. International Taxation (Thomson Reuters/Tax & Accounting 1992 and triannual supplements) (co-author with Joel D. Kuntz and Robert J. Peroni).

Works Published As Part of a Collection

“Courts Finally Warm to ‘Tax Affecting,’” 47 Estate Planning ____ (forthcoming, May 2020).
“Section 163(j) – Not Just About ‘Stripping’ Any More,” 45 Corporate Taxation 21 (September/October 2018).
“A New Safe Harbor for Valuation in Reorganizations,” 45 Corporate Taxation 42 (May/June 2018).
From Russia, with ‘Boot’: Tseytin, 45 Corporate Taxation (January/February 2018).
Internet Sales Bolster Market-Based Valuation, 44 Estate Planning 42 (December 2017).
Nonqualified Preferred Stock and the Participation Paradox, 44-5 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 Corporation Taxation 18 (March/April 2016).
‘Net, Net Gifts’ and the Enigmatic Section 7520, 43 Estate Planning 38 (January 2016).
Taxpayers Capsize in Uncharted Waters, 42 Corporation Taxation 27 (July/August 2015).
Who Owns the Family Business Intangibles?, 42 Estate Planning 37 (December 2014).
“See No Evil” Defense Has Its Limits, 42 Corporate Taxation 24 (March/April 2015).
Treating Foreign Students at U.S. Colleges as Residents (letter to the editor), 146 Tax Notes 1159 (March 2, 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).
IRS Reverses Course Again on Section 304 and Foreign Subsidiaries, 39 Corporate Taxation 32 (2012).
Of Debt and Equity — The ScottishPower Case, 39 Corporate Taxation 37 (September 2012).
IRS Scrutiny of Conservation Easements Includes Focus on Appraisers, The Oregon CAP (March/April 2012).
Defined Value Clauses Keep Trumping IRS Revaluations, 39 Estate Planning 37 (January 2012).
Renting Mom her House: Retained Interest and Estate of Riese, 38 Estate Planning 45 (June 2011).
Upstairs, Downstairs: Retained Interest and Estate of Stewart, 130 Tax Notes 911 (February 2011).
Wanted: “Check-the-Box” Residency for Foreign Students, 131 Tax Notes 852 (May 2011).
Reflections on the Environmental Impacts of Federal Tax Subsidies for Oil, Gas, and Timber Production, 15 Lewis & Clark Law Review 323 (Summer 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 (forthcoming 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).
Teaching Tax and Other Tedious Topics, 17 Perspectives 102 (2009) (co-authored with Samuel A. Donaldson).
Proposed Regulations Would Modify Standards for ‘Qualified Appraisals’, 35 Estate Planning 41 (2008).
The ‘Quid’ and the ‘Quo’: Valuing Firm Goodwill and Executive Perks, 35 Estate Planning 37 (June 2008).
Foreign Student Tax Filing Rules: Better, But an Urban Myth Persists, 117 Tax Notes 1236 (December 24, 2007) (http://ssrn.com/ abstract=1087502).
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 Vaulation Case, 11 Valuation Strategies 30 (September-October 2007).
For Appraisers, New Tax Qualification Rules and Special Penalty, 34 Estate Planning 16 (June 2007).
Revisting 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 905 (2004).
Valuation & Hindsight, 31 Estate Planning 346 (July 2004).
Section 2036 and Family Limited Partnerships: How Much is Etched in Stone?, 31 Estate Planning 92 (2004).
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).
GRAT Valuation: The Ninth Circuit Takes Its ‘Schott’, 30 Estate Planning 304 (June 2003).
IRS Drops Claim That It’s Keeping a Foreign Student Census, 99 Tax Notes 137 (April 7, 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).
Is the IRS the New Federal Watchdog Over Foreign Students? 95 Tax Notes 261 (April 8, 2002).
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).
West End Rezoning is a No-Brainer (letter to the editor), The Portland Tribune, June 27, 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 (June 1999).
All Eyes on Simplot, 2 Valuation Strategies (May/June 1999).
Use Hawthorne Bridge as Bait to Catch Graffiti Taggers (op-ed article), The Oregonian (April 20, 1999).
For Tax Court Valuation Decisions, a String of Reversals, 25 Estate Planning 474 (December 1998).
Technical Correction Respectfully Requested (letter to the editor), 80 Tax Notes 1229 (Sept. 7 1998).
Hard Times for Buy-Sell Agreements, 25 Estate Planning 235 (June 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).
The IRS and Foreign Students: Common Sense Prevails, The Chronicle of Higher Education, Feb. 13, 1998)
Valuing Undivided Interests: A New Approach to an Old Problem, 24 Estate Planning (December 1997).
A Modest Proposal for Raising Revenue (letter to the editor), 76 Tax Notes 1118 (Aug. 25, 1997).
Family Limited Partnerships: Meet Section 2703, 24 Estate Planning 235 (June 1997).
The IRS Imposes a Ridiculous Burden on Foreign Students (op-ed article), The Chronicle Of Higher Education (May 2, 1997).
Foreign Student Filing Rules: The Form Instructions are Wrong (letter to the editor), 74 Tax Notes 1075 (Feb. 24, 1997).
Taxpayers’ Appraisers in a Tax Court Slump, 24 Estate Planning 90 (February 1997).
Holding the IRS Responsible for Deadlines (letter to the editor), 72 Tax Notes 1557 (Sept. 16, 1996).
The Outer Limits of Minority Discounts, 23 Estate Planning 380 (October 1996).
Foreign Students in the United States Face Ridiculous Filing Requirements (letter to the editor), 70 Tax Notes 1697 (March 18, 1996) (co-authored with William J. Kenny).
Dissecting the Discount for Lack of Marketability, 23 Estate Planning 91 (February 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 (Oct. 31, 1994).
How Congress Juggles with Tax Laws (letter to the editor), The New York Times, August 1, 1993.
A Woman’s Place… (letter to the editor), 55 Tax Notes 1826 (June 29, 1992).
On Beyond Real Estate: The New Like-Kind Exchange Regulations, 48 Tax Notes 903 (August 13, 1990).
Shareholder Debt, Corporate Debt: Lessons from Leavitt and Lessinger, 16 Journal Of Corporate Taxation 348 (1990).
Steinbrenner Decision Leaves Room for Doubt (letter to the editor), The New York Times, August 13, 1990, at A14.
Installment Sales: A Setting Sun, 16 Journal Of Corporate Taxation 175 (1989).
Farewell to “Freezes”: Section 2036(c), 42 Tax Notes 1633 (March 27, 1989) (co-authored with Lawrence R. Brown).
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).
Balloons Symbolize Ecological Death (op-ed article), The Oregonian, June 16, 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).
Hanford Site Selection Purely Political Choice(op-ed article), The Oregonian, June 24, 1986 (co-authored with Drew Gardner).
’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. Comm’r, 10 Journal of Corporate Taxation 357 (1984).
What You Get is What You Get, 11 Journal of Corporate Taxation 53 (1984).
Recaps Revisited, 11 Journal of Corporate Taxation 54 (1984).
Assumption of Liabilities in Nonrecognition Transactions with Installment Notes as “Boot,” 61 Taxes: The Tax Magazine 469 (1983).
Boris I. Bittker: Teacher, Editor and Friend, 5 Common Research 4 (Oct. 7, 1983) (Journal of Lewis & Clark Law Library).
Quarterly Article Digests Columns, 9 Journal of Corporate Taxation 99, 195, 309, 392 (Spring 1982 - Winter 1983).
Quarterly Article Digests Columns, 10 Journal of Corporate Taxation 95, 190, 275 (Spring 1983 - Autumn 1983).
1982 Federal Tax Developments - Part II: Caselaw Developments, in Recent Developments In The Law 13 (Oregon Law Institute 1982).
Note, Section 1981 and the Thirteenth Amendment After Runyon v. McCrary: On the Doorsteps of Discriminatory Private Clubs, Stanford Law Review 747 (1977).

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