Editor Of These
Tax Materials
Lawrence A. Jegen III was born on November 16, 1934 and
he joined the faculty at Indiana University, School of Law - Indianapolis, 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 33 states, one district, and four foreign
countries) in addition to his 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); the Indiana University’s President’s Distinguished Teaching
Award (1989); the Indiana University’s Teaching Excellence Recognition Award
(1997); the 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
School of Law - Indianapolis.
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 course materials and comments about the tax laws of the
United States of America.