James M. Delaney
Centennial Distinguished Professor of Law
B.A., Economics, University of Washington (1985)
J.D., Gonzaga University School of Law (1992), magna cum laude
LL.M., University of Florida (1997), Taxation
jdelaney@uwyo.edu • (307) 766-2182 • 214 College of Law

Office Hours:
Monday - Thursday 10:00 - 11:15 am

James Delaney was appointed assistant professor in the College of Law on August 26, 2003. Before joining the Wyoming faculty, Professor Delaney worked at Perkins Coie, LLP, Seattle, Washington. At Perkins Coie, LLP, he advised international and domestic clients in the areas of corporate, partnership and personal U.S. federal tax law.

Prior to his tenure with Perkins Coie, LLP, Professor Delaney served as an Attorney Advisor to the Honorable Robert P. Ruwe, Judge, United States Tax Court. He also served as a student editor of the Florida Tax Review and notes & comments editor of the Gonzaga Law Review.

Professor Delaney's research interests are focused on domestic and international tax law. He teaches courses on basic federal income taxation, corporate taxation, partnership taxation, estate & gift taxation, estate planning and trusts & estates.

Teaching:
Corporate Taxation, Estate Planning, Federal Income Taxation, Gift & Estate Taxation, Income Taxation, Taxation of Business Entities, and Trusts & Estates

Publications:

Current Publications

Delaney, J. (2009).  Federal Estate & Gift Tax, LexisNexis Q & A Series (2009); Co-authorship with Prof. Elaine Hightower-Gagliardi, University of Montana School of Law.

Delaney, J. (2007).  Farming Losses, The LexisNexis Federal Tax Library, LexisNexis (2007).

Delaney, J. (2006).  Estate Taxation of Redemption Agreements: The Treasury Loses "Control", 84 Denver Law Rev. 491 (2006).

Delaney, J. (2005).  Where Ethics Merge With Substantive Law - An Analysis of Tax Motivated Transactions, 38 Indiana Law Rev. 295 (2005).

Presentations

Delaney, J. (2009).  The Use of QPRTs, GRATs, GRITs, GRUTs, and Other Techniques in Tax & Estate Planning, 57th Annual Tax Institute, Missoula, Montana, October 17, 2009.

Delaney, J. (2009).  Current Developments in Estate & Gift Taxation, ABA Section of Taxation, 2009 Mid-Year Meeting, New Orleans, Louisiana, January 10, 2009.

Delaney, J. (2009).  The Use of GRATs in Succession Planning, Southeast Wyoming Estate Planning Council, Cheyenne, Wyoming, February 24, 2009.

Delaney, J. (2008).  The Use of GRATs in Succession Planning, Small Business Succession Planning Symposium, Capital University Law School, Columbus, Ohio, October 22, 2008.

Delaney, J. (2008).  Effect in Wyoming of Community-Source Property Acquired in Another State, Southeast Wyoming Estate Planning Council, Cheyenne, Wyoming, March 25, 2008.

Delaney, J. (2007).  Structuring Buy-Sell Agreements: Basic Planning and Recent Tax Developments, 55th Annual Tax Institute, Missoula, Montana, October 19, 2007.

Delaney, J. (2007).  Current Developments in Estate & Gift Taxation, ABA Section of Taxation, 2007 Mid-Year Meeting, Hollywood, Florida, January 20, 2007.

Delaney, J. (2007).  Highlights of Wealth Transfer Tax Developments, Southeast Wyoming Estate Planning Council, Cheyenne, Wyoming, March 27, 2007.

Delaney, J. (2006).  Funding Buy-Sell Arrangements with Life Insurance Proceeds, Wyoming State Bar Summit, Laramie, Wyoming, August 15, 2006.

Delaney, J. (2005).  Funding Buy-Sell Arrangements with Life Insurance Proceeds, 50th Annual Estate Planning Seminar, Estate Planning Council of Seattle, Seattle, Washington, November 8, 2005.

Delaney, J. (2005).  The Anatomy of an LLC Agreement, 53rd Annual Tax Institute, Missoula, Montana, October 28, 2005.

Delaney, J. (2004).   Partnership Special Allocations, 52nd Annual Tax Institute, Missoula, Montana, November 5, 2004.

Press releases:

• 5/5/2006 - UW Trustees Approve Personnel Items
• 2/22/2006 - Law Students Place Second in Regional Client Counseling Competition
• 2/17/2006 - Law Students Earn Opportunity to Compete in Boston
• 9/13/2003 - UW Trustees Approve Personnel Items