James John Jurinski
Associate Professor
Dr. Robert B. Pamplin Jr. School of Business Administration
University of Portland
5000 N. Willamette Blvd.
Portland, OR 97203
EDUCATION
JD Lewis & Clark Law School, 1980
MT (Taxation) Portland State University, 1980
MLS Univ. British Columbia, 1974
AB Hamilton College (Clinton, NY)
ACADEMIC EMPLOYMENT
University of Portland, Portland, Oregon
Associate Professor, 1991-present
Assistant Professor, 1987-1991
Western Washington University, Bellingham, Washington
Assistant Professor, 1982-1985
TEACHING EXPERIENCE
Undergraduate:
 Legal and Social Responsibility
 Personal Tax
 Business Taxation
 Financial Accounting
 Managerial Accounting
Graduate:
 Family Business Planning
 Global Business Law
 Tax and Business Strategy
PUBLICATIONS
Peer Reviewed Journals:
“Estate Plans With Real Estate May Need Major Revisions,” Real Estate Taxation (Fourth Quarter 2014): 4448.
“Income Taxation And State Community Property Laws—Part I” Real Estate Taxation (Second Quarter 2015): Forthcoming
“Relatives Who Rent A Home Can Bring Unexpected Tax Issues” Real Estate Taxation vol 41.no. 1 (Fourth Quarter 2013)
“Does Wandry Offer Protection from Undervaluation in FLP Interests?” Real Estate Taxation vol 40 no. 4 (Third Quarter 2013)
“Income, Estate & Gift Tax Planning Until 2013: Helping Middle-Income Clients Cope With Uncertainty” Journal of Financial
Service Professionals 1: 56 (January 2012).
“Gifts of Real Property Until 2012: The Crystal Ball Remains Cloudy” Real Estate Taxation 39.1:44 (First Quarter 2012).
“Tax Planning for Stock Market Losses” Journal of Financial Service Professionals 60:51 (2006).
“Using Conservation Easements For Real Estate . The Practical Tax Owner Intra-Family Installment Sale Related Party” Real
Estate Taxation 33: 197 ( 2006).
“Recent IRS Win in Strange Answers Some Questions But Poses,” Real Estate Taxation 33:49 (Fourth Quarter 2005).
“Using Real Estate in an Individual Retirement Account,” Real Estate Taxation 32 :141 (Second Quarter, 2005).
“Disclaimers of Real Estate in Estate, Real Estate Taxation 32 :87 (First Quarter, 2005).
“Family Limited Partnerships: A Primer on the Risks and Rewards, Journal of Financial Service Professionals. 58 :46 (May
2004) .
“Sale-And-Gift-Leasebacks for Income and Transfer Tax Savings,” Real Estate Taxation (Second Quarter, 2004).
“IRS Win in Strangi II May Spell Trouble For FLPS,” Real Estate Taxation (First Quarter, 2004) .
“Planning for the Medium-sized Estate Presents Special Challenges” Estate Planning. 30:398 (Aug 2003).
“Indirect Gifts: Tax Traps For Family Members,” Real Estate Taxation (Third Quarter, 2003).
“Tenancy by the Entireties Property No Longer Safe From IRS Linens and Levies,” Real Estate Taxation (Second Quarter, 2003).
“Tax Courts Hackle Case Puts Annual Exclusions at Risk,” Real Estate Taxation (Fourth Quarter, 2002).
“Minimizing Taxes on Transfers To Spouses and Ex-Spouses,” Real Estate Taxation (Third Quarter, 2002).
“Death Tax Reduction Using Family-Owned Fractional Interests,” Real Estate Taxation (Second Quarter, 2002).
“Estate Planning for the Very Elderly.” Co-authored with Zwick, Gary A.. Journal of Financial Planning, 15 :5 (May 2002).
“Special Use Valuation Can Reduce Estate Tax For Timber Owners,” Timber Taxation (January-February, 2002).
“The Dangers of Misclassifying ‘Employees’: Microsoft Litigation Emphasizes Distinctions Between Employees and
Nontraditional Workers.” Co-authored with: Kondrasuk, Jack N.; Reed, Lisa J.;. Employee Responsibilities & Rights Journal
13:165 (Dec 2001).
“Expanded Benefits for Conservation Easements Can Provide Substantial Income and Estate Tax Savings,” Real Estate Taxation
co-authored with, John Goveia (Winter, 2000).
“Could Harmonized Federal and State Consumption Taxes Work in the E-Commerce Age?” Journal of State Taxation 19:15
(Fall 2000).
“Letter Ruling Allows Real Estate Ownership To Qualify for Section 6166 Election,” Valuation Strategies, (Summer, 2000).
“Using Conservation Easements For Real Estate,” Co-authored with Gary A. Zwick, The Practical Tax Owner (Summer 2000).
Books:
Tax Reform ABC-CLIO, 2000 (published April 2012)., ABC-CLIO,
Religion and the Schools ABC-CLIO, 1998.
Religion and the Law ABC-CLIO, 2004
Transferring Interests in the Closely Held Family Business, Co-authored with Gary A. Zwick, American Law Institute-American
Bar association. 2001.
:Tax and Financial Planning for the Closely Held Family Business, co-authored with Gary A. Zwick, American Law InstituteAmerican Bar association. 2000
Tax Planning for the Older Client, West Publishing, 2001.
Independent Contractors, Tax and Business Planning, West Publishing, 1998.
Chapters:
“2006 Cumulative Supplement: Transferring Interests in the Closely Held Family Business.” American Law Institute-American
Bar association. Pg. 1-46.
“Cumulative Supplement: Tax and Financial Planning for the Closely Held Family Business,” co-authored with Gary A. Zwick,
American Law Institute-American Bar association. 2004
“Original Issue Discount and Imputed Interest.” Chapter 12C Mertens Law of Federal Income Taxation: Treatise and Rulings
West Publishing. Pg. 1-279. Major chapter revision.
PRESENTATIONS
Faculty Research Seminar:
Presentation and Paper: “Real Estate Professional Status" Joint presentation with UP student Kirill Grinko PNW Academy of
Legal Studies Annual Conference. Portland Oregon April 21 2015
“Mega Millions Mania: Terrific Teaching Tool?” Annual Meeting Pacific Northwest Academy of Legal Studies in Business,
Portland, OR April, 2012
"Update on Libel Law: U.S. and Canada" Annual Meeting Pacific Northwest Academy of Legal Studies in Business, Vancouver,
BC April 23, 2011.
"The Google Book Settlement: Scholar’s Dream or End-run Around the Copyright Law?" Annual Meeting Pacific Northwest
Academy of Legal Studies in Business, Seattle, WA April 24, 2010.
"?" Annual Meeting Pacific Northwest Academy of Legal Studies in Business, Portland, OR April 24, 2009.
"Teaching Business Law: Opportunities to Embrace the Catholic Mission, "Business Education at Catholic Universities, Notre
Dame, IN, (June12, 2008). co-authored with Tonia Hap Murphy, William J. McDevitt.
"Enhancing Student Writing in Business Law Classes" Annual Meeting Pacific Northwest Academy of Legal Studies in Business,
Seattle, WA April 24, 2007.
Other:
“Servicing Your Closely-held Business Clients.” Bisk Publishing, January 2009
PROFESSIONAL ACTIVITY
Attorney (Oregon, Washington, & Federal Courts)
CPA (Washington & Colorado)
UNIVERSITY SERVICE
Teaching and Scholarship Committee
Ad-Hoc Senate Committee on Cheating
PSOBA Undergraduate Curriculum Committee
Pro-bono legal advice to students and staff
COMMUNITY SERVICE
Helped develop and participated in on-campus with leaders of Portland Archdiocese and local parishes. Developed topics and led
discussion of risk assessment with representatives of several parishes.
Helped develop student volunteer program for low-income tax preparation with the local non-profit agency Cash Oregon 20082015.
PROFESSIONAL SERVICE
Reviewer
The Journal of Legal Studies Education,
Journal of Business Ethics (Accounting)
Treasurer, Pacific Northwest Academy of Legal Studies in Business. 2008-2013