John J. McGregor

and Practice and Experience

Concentration in Tax Planning, Tax Litigation and Business Transactions.

Mr. McGregor has practiced for over 40 years with an emphasis on taxation and business transactions. He is certified as a specialist in Taxation Law by the State Bar of California Board of Legal Specialization. He represents taxpayers in civil tax controversies before all levels of the Internal Revenue Service and in federal courts. He also represents taxpayers in California income, property and sales and use tax disputes. He served as a member of the Fresno County Assessment Appeals Board in 1993-98 and as its chair in 1997-98.

Professional Associations

Mr. McGregor is a member of the State Bar of California. In 1983-86 he served as a member of its Taxation Section Executive Committee, and in 1994-95 and again in 1997-98 served as Chair of the Taxation Section’s Standards of Tax Practice Committee. Mr. McGregor is a member of the Fresno County Bar Association, serving as a director in 1983-86 and as President of its Young Lawyers Association in 1982. Mr. McGregor is a member of American Law Institute, Members Consultative Group on Principles of the Law of Nonprofit Organizations, 2005-present; Members Consultative Group on Restatement of the Law, The Law Governing Lawyers, 1993-1999; Members Consultative Group on Corporate Tax Integration, 1991-1993.

Honors and Awards

Mr. McGregor is the only elected member of the American Law Institute practicing in the Central Valley. The Institute is the leading independent organization in the United States devoted to clarifying, modernizing and improving the law. Mr. McGregor is AV® Preeminent™ Peer Review Rated with Martindale Hubbell. He has perennially been named a Northern California Super Lawyer (2005, 2008-2023) in the field of Taxation. For more than a decade, Mr. McGregor has been selected for inclusion in Marquis’ Who’s Who in America, Who’s Who in American Law, and Who’s Who in the West publications. In 1983, the Fresno County Bar Association chose Mr. McGregor as its volunteer attorney of the year. In 2018 he was honored as Alumnus of the Year by the Fresno Chapter of the University of California Hastings College of Law Alumni Association.

Community Involvement

Mr. McGregor serves as a member of the Board of Trustees of Community Medical Centers. He chairs its Building Committee and is a member of its Executive, Finance, Medical Relations, and Professional Affairs & Quality Committees. Mr. McGregor is also a member of the Board of Trustees of California Health Sciences University and is a member of its Governance and Audit Committees.

Reported Cases

Estate of Frazier v. Commissioner (9th Cir. 2003) 2003-2 USTC 60,473 reversing and remanding TC Memo 2002-120, and (9th Cir. 2001) 2001-1 USTC 60,404, reversing and remanding TC Memo 1999-201 [buildings and roads built at the tenant’s cost on leased property were not includable in the landlord’s estate for estate tax purposes despite their permanent nature].

Salwasser v. Commissioner, TC Memo 1991-466 [amounts paid to organization implicated in Iran-Contra scandal held deductible as charitable contributions].

Giannini Packing Corp. v. Commissioner (1984) 83 TC 526 [agricultural cold storage facility held eligible for the investment tax credit].

Zaninovich v. Commissioner (9th Cir. 1980) 616 F2d 429 [cash basis farmer’s payment of farm rental attributable to following tax year held deductible in the year paid].

Publications

“New Wine in AMT Old Bottle,” with Charles Davenport, 74 Tax Notes 939 (1997).

Editor, The California Tax Lawyer, 1985-1986.

“Taxation of Real Property Transfers,” (1981) and supplements; California Continuing Education of the Bar.

“Collection of Delinquent Federal Taxes,” with Charles Davenport, 28 U.S.C. Tax Institute 589 (1976).

Lectures

Mr. McGregor has given presentations to California CPA Society Farmers’ Tax and Accounting Conferences, Annual Meetings of the California Tax Bars, IRS Tax Institutes, the California State Bar Fall Section Education Institute, and the University of Southern California Tax Institute. He has served as an Adjunct Professor of Law, San Joaquin College of Law, teaching federal tax procedure.