Lawrence A. Jegen III
Thomas F. Sheehan Professor of Tax Law and Policy
Indiana University Robert H. McKinney School of Law
Lawrence W. Inlow Hall,
530 W. New York Street
Indianapolis, IN 46202-3225
Phone: (317) 274-4986
Fax: (317) 253-7262
B.A., 1956, Beloit College (Philosophy and Literature)
J.D., 1959, M.B.A., (Accounting), 1960, University of Michigan
LL.M. (taxation), 1963, New York University
Income taxation of individuals, fiduciaries, beneficiaries, and business organizations; taxation of transferors, fiduciaries, and beneficiaries; taxation of corporations and shareholders; state and local tax; tax procedure; legal aspects of philanthropy
Lawrence A. Jegen III joined the faculty at Indiana University Robert H. McKinney School of Law, in August, 1962, as an Assistant Professor of Law . In 1964, he was made an Associate Professor of Law, and in 1966, he was made a Professor of Law. In 1982, the IU trustees awarded him the Thomas F. Sheehan Professor of Tax Law and Policy, a title which he continues to hold. In addition, he is: a member of the Faculty of Philanthropic Studies at Indiana University, Center on Philanthropy (since 1991); Internal Tax Counsel to Indiana University (since 1999); a representative of Indiana University to the National Association of College and University Attorneys (since 1999); and, a co-founder (1994) and co-director (since 1994) of the Annual Tax Institute for Colleges and Universities.
Professor Jegen received a Bachelor of Arts degree (in philosophy and literature) from Beloit College (1956), a Juris Doctor degree (in law) from the University of Michigan (1959), a Master of Business Administration degree (in accounting) from the University of Michigan (1960), and a Master of Laws degree (in taxation) from New York University (1963).
Since he joined the faculty, Professor Jegen has taught in the areas of: civil and criminal, federal and state taxation; business and estate planning; and, philanthropy. Further, he has given over 420 bar review tax lectures over a period of 35 years; has been a visiting professor at other law schools; and, has given lectures at over 550 professional institutes to lawyers, accountants, representatives of Congress, and to various divisions of the Internal Revenue Service and to the Indiana Department of State Revenue (a total of over 970 lectures in addition to his IU School of Law lectures).
He has received: The Thomas Hart Benton Mural Medallion, which is the highest award granted by Indiana University, twice, the first one (1993) for service to the university and for the fulfillment of the university's ideals, and the second one (2005) in recognition of honor and achievement and for acknowledgment of the esteem of Indiana University; the Presidents Circle Commemorative Medallion for exceptional support of Indiana University (1999); Indiana University’s President’s Distinguished Teaching Award (1989); Indiana University’s Teaching Excellence Recognition Award (1997); Indiana University’s Most Outstanding Law Professor Award (the Black Cane Award) six times (1970, 1980, 1985, 1986, 1999, 2001); Indiana University School of Law Distinguished Alumni Award (1993); four Special Indiana University Law School Alumni Awards (1970, 1976, 1980, 1985); The Indiana University Trustees Teaching Award (1997); and, he was chosen as a Teacher of Significance in a general poll of all Indiana University undergraduate and graduate students (1980). In 2006, Michael D. McCormick created and funded a professorship named: “Lawrence A. Jegen, III Professor of Law” at Indiana University Foundation, which professorship is to be perpetual and is to be awarded to an active scholar and teacher at Indiana University Robert H. McKinney School of Law.
Professor Jegen was, by appointment of the Commissioner of Internal Revenue, a member of the Commissioner’s Advisory Committee (1981-1982) and has received nine Certificates of Recognition from the Internal Revenue Service for contributions to the education of Internal Revenue Service personnel (1986 through 1992). Further, due to his contributions to the enactment of ERISA, he attended on Labor Day, 1974, at the invitation of President Ford, the signing of ERISA in the Rose Garden at the White House.
By appointment of five different Indiana governors, he has been: a Commissioner of the National Conference on Uniform State Laws for over nine years (1981 through 1989); the first chairman of the board of directors of the Baccalaureate Education System Trust of the State of Indiana (1987 through 1989); and, a member, for over 32 years (1965 through 1997), of the Indiana Corporate Law Survey Commission. He has served as Special Counsel to: the Indiana Department of State Revenue (1963 and 1964) and to the Indiana Governor's Commission on Medical Education (1970 and 1971). He has also received the following three honorary awards from the State of Indiana: Honorary Secretary of State (1967 and 1980); Honorary State Treasurer (1969); and, Honorary Deputy Attorney General (1968). Further, he has received, from three different Indiana governors, the Sagamore of the Wabash Award for humanity in living, wisdom and counsel, and inspiration and leadership (1980, 1988, and 1997).
Professor Jegen has received a Presidential Citation from the Indiana State Bar Association for exceptional contributions and leadership to the profession of law (1971); the first Quality for Indiana Taxpayers, Inc.’s tax award for outstanding dedication to the improvement of tax administration in the State of Indiana (1990); an international award from the Association of Continuing Legal Administrators for Excellence in Continuing Legal Education (1990); and, the Dr. John Morton-Finney, Jr. Excellence in Legal Education Award from the Indianapolis Bar Association (2000). He was a director and officer, for over 25 years (1968 through 1993), of the Indiana Continuing Legal Education Forum; a chairman of the Taxation Section of the Indiana State Bar Association (1968-1969); and, a member of the initial board of directors of Legal Services Organization, Inc. (1966) He was elected as a Fellow of the American Bar Foundation (1980) and as a Life Fellow of the American Bar Foundation (1986), and as a Fellow of the Indianapolis Bar Foundation (2000). His biography regularly appears in such publications as: Indiana Lives; Who's Who In America?; Who’s Who Among America’s Teachers?; Who's Who In The Midwest?; and, Who's Who In American Law?
Professor Jegen is the author of numerous articles, chapters of books, manuals, and other publications; drafter of many federal and state laws; and, frequent speaker before national and state organizations both inside and outside of the United States. In 2002, he established and currently maintains Professor Jegen’s Taxsite (http://www.iupui.edu/~taxsite/), which contains his publications for his courses and comments about the tax laws of the United States of America.