Ronald H. Jensen

  • Professor of Law Emeritus

Education

AB, Yale University
LLB, Harvard University School of Law

Professor Ronald Jensen, who teaches various tax courses, entered law teaching after a 25-year tax practice with Jaeckle, Fleischmann & Mugel in Buffalo. He has handled all aspects of federal and state taxation and tax controversies, and, as senior tax partner, administered his firm’s Tax Department. Professor Jensen is a frequent speaker before bar associations and similar professional groups. He has written law review articles on various aspects of tax law, including tax crimes, corporate tax, and the individual income tax. 

Publications

SSRN

Book Chapters

Reviser of chapters on Article 8: Limited Partnerships and Article 8-A: Revised Limited Partnership Act, in White on New York Business Entities. (Isidore Kantrowitz and Sol Slutsky eds.)(14th ed. 2005).

Articles

When Are Damages Tax Free?: The Elusive Meaning of "Physical Injury, " 10 Pitt. Tax Rev. 87 (2013). The Pittsburgh Tax Review is a peer-reviewed journal.

Notable Corporate Tax Articles in 2010, 130 TAX NOTES 1570 (2011)

"Can You Have Your Cake and Eat It Too? Achieving Capital Gain Treatment While Keeping the Property," 5 Pittsburgh Tax Review 75 (2008).

"The IRS’s Proposed Regulations on Partnership Interests Issued for Services," 10 New York Business Law Journal 8 (2006).

"The Magic of Disappearing Wealth Revisited: Using Family Limited Partnerships to Reduce Estate and Gift Tax," 1 Pittsburgh Tax Review 155 (2004). This article was also published in condensed form in Monthly Dig. Tax Articles 1 (March 2005).

"The Estate and Gift Tax Effects of Selling a Remainder: Have D'Ambrosio, Wheeler and Magnin Changed the Rules?" at 4 Florida Tax Review 537 (1999). The Florida Tax Review is a refereed journal. A synopsis of the article appeared in Tax Notes Today.

"Schneer v. Commissioner: Continuing Confusion Over the Assignment of Income Doctrine and Personal Service Income" at 1 Florida Tax Review 623 (1993). A synopsis of the article appears in 62 Tax Notes 1265 (1993).

"Reflections on United States v. Leona Helmsley: Should 'Impossibility 'Be a Defense to Attempted Income Tax Evasion?" 12 Va. Tax Rev. 335 (1993).

"Of Form and Substance: Tax-Free Incorporations and Other Transactions Under Section 351," 11 Virginia Tax Review 349 (1991).

Co-author (with Manly Fleischmann) of "The American Bar Association and the Supreme Court - Old Wine in a New Bottle?" 20 Buff. L. Rev. 61 (1970).

Review of M. Carr Ferguson, James J. Freeland & Richard B. Stephens, Federal Income Taxation of Estates and Trusts, 20 Buff. L. Rev. 575 (1971).