Emory Law School Website

Jeffrey N. Pennell

Richard H. Clark Professor of Law

Jeffrey N. Pennell teaches income tax, wealth transfer tax, trusts and estates, and estate planning. He practiced for several years in Chicago before beginning his teaching career at the University of Oklahoma in 1978. Professor Pennell has taught as a visiting professor at the law schools of Southern Methodist University and the Universities of Miami, North Carolina, and Texas.

A specialist in estate planning, trusts and estates, and wealth transfer taxation, he has published classroom texts on the Income Taxation of Trusts, Estates, Grantors, and Beneficiaries, a second on Federal Wealth Transfer Taxation, and a third on Estate Planning. He authored the Bureau of National Affairs Tax Management portfolio on the Estate Tax Marital Deduction and coauthored the portfolio on Estate Tax Payment and Apportionment, and a text on Trust and Estate Planning published by the American Bar Association. He is the successor author of the leading treatise on estate planning, originally written by the late Harvard Professor A. James Casner. He also has published selected chapters in various editions of the New York University Tax Institute, the University of Southern California Tax Institute, and the University of Miami Estate Planning Institute, along with an extensive array of articles on estate planning. He is an Advisor to the American Law Institute Restatement (Third) of Property - Wills and Other Donative Transfers and is an Associate Reporter of its Restatement (Third) of Trusts.

Professor Pennell lectures widely on estate planning, he chairs several annual programs for ALI-ABA (a national continuing legal education provider), serves on the faculty and the advisory board of the nation's leading annual institute on estate planning, and is a Visiting Adjunct Professor in the University of Miami LL.M. in Estate Planning degree program.

Richard H. Clark Professor of Law. B.S., 1971, J.D., 1975; Northwestern University.