Kneave Riggall

Professional Licenses and Certifications:

Certified as a Taxation Law Specialist by the State Bar of California Board of Legal Specialization, 1991.

Admitted to practice as an attorney before: 

• All the courts of the State of California, November 1978.
• United States District Court for the Central District of California, 1979.
• United States District Court for the Southern District of California, 1979.
• United States Court of Appeals for the Ninth Circuit, 1979.
• United States Tax Court, 1986.
• United States Court of Federal Claims, 2004.

Previous Positions:

Adjunct Professor, Tax LL.M. program, Loyola Law School, 2001-2006 (taught Partnership Taxation I, Corporate Taxation I and, twice, Taxation of S Corporations).  

Part-Time Lecturer, Master of Business Taxation program, Leventhal School of Accounting, University of Southern California, 1992-95 (taught Advanced Income Tax Planning six times and Partnership Taxation I twice).

Academic and Professional Honors:

AV® Preeminent™ 5.0 out of 5.0, Martindale-Hubbell, 1993-Present. 

Southern California Super Lawyer (Tax), Los Angeles Magazine, 2006, 2014 and 2015. 

Top Attorney (Tax), Pasadena Magazine, 2009, 2011 and 2012.  

UCLA Law Review, Member, 1976-78.   

John M. Olin Fellow in Law and Economics, UCLA School of Law and UCLA Department of Economics, 1976-77, 1977-78.

Honors in Economics, and Highest Honors in Urban Studies, University of California, Berkeley, 1975.

National Merit Scholarship Finalist, 1970.

Published Tax Articles:

Tax Relief for Injured and Innocent Spouses, ACFLS, Spring 2015, at 21.

1031 Leasebacks:  Even Better with Mayo!, 30 Journal of Taxation of Investments 3 (2012).  Please email me for a copy of this article, which is also available for purchase at http://www.civicresearchinstitute.com.

Should Tax Informants Be Paid?  The Law and Economics of a Government Monopsony, 28 Virginia Tax Review 237 (2008). Available for purchase at amazon.com.

The Income Taxation of Foreclosures (with Jerald L. Mosley), Los Angeles Lawyer, Jan. 1995, 15.

Three Ways to Reduce Boot in Like-Kind Exchanges, 72 Journal of Taxation 20 (1990). 

Comprehensive Tax Base Theory, Transaction Costs, and Economic Efficiency:  How to Tax Our Way to Efficiency, 17 Virginia Tax Review 295 (1997).

The Tax Traps Lurking in Subchapter S, Los Angeles Lawyer, Sept. 2003, at 14, available for free at http://www.lacba.org/Files/LAL/Vol26No6/1433.pdf.

Employment Taxes and the Failing Business, Los Angeles Lawyer, Nov. 1994, at 22.

The Tax Consequences of Statutory Duke Orders, 14 Whittier Law Review 809 (1993).

Divorce and Section 1031: How to Fix Two of the Problems Left by Section 1041, 69 Taxes 41 (1991).

Deferred Swaps Can Be a Problem for Client and Advisor, 52 Taxation for Accountants 268 (1994).

Dual Use of Property Does Not Bar Gain Nonrecognition, 54 Taxation for Accountants 196 and 26 Taxation for Lawyers 344 (1995).

Income Reporting Requirements for Lawyers and Law Firms, Los Angeles Lawyer, July/Aug., 1998, at 15, and Monthly Digest of Tax Articles, Dec. 1998, at 34.

A Proposal for the Partial Deduction of Attorney's Fees from Alternative Minimum Tax Income, California Tax Lawyer, Summer 1999, at 3, and Monthly Digest of Tax Articles, Jan. 2000, at 1.

Additional tax articles published in:  ACFLS (Feb. 1992, Apr. 1992, June 1992 and Nov. 1992); California Tax Lawyer (Summer 1992 and Winter 1993); Family Law News and Report (Fall 1990, Spring 1991, Summer 1991, Fall 1991, Spring 1992, Fall 1992, Spring 1993, Fall 1993, and Spring 1994); Los Angeles Daily Journal (Apr. 5, 1991); Los Angeles Lawyer (Mar. 1989, Jan. 1990 and Nov. 1994); and The Gavel and Quill (Oct. 1999).

Published Victory over IRS:

Gardenhire v. United States, 209 F. 3d 1198 (9th Cir. 2000).

Professional Speaking Engagements:

American Law and Economics Association, Annual Meeting:  May 5, 2006.  Paper available for free at http://law.bepress.com/alea/16th/art29.

California Society of Certified Public Accountants, Burbank/North Hollywood Group:  Nov. 28, 1990, Jan. 23, 1991, Nov. 11, 1992, and Aug. 25, 1993; Glendale Group:  July 26, 1990, May 23, 1991, and Sept. 26, 1991; Hollywood/Beverly Hills Group:  Aug. 16, 1988, May 7, 1993, July 2, 1993, June 10, 1994, Aug. 4, 1995, Sept. 26, 1997, Oct. 30, 1998, Nov. 10, 2000, Jan. 24, 2003, and Aug. 25, 2006; Olympic-Vermont Group (Korean-American CPA Society):  July 14, 1993; Pasadena Group:  Mar. 28, 1988, Dec. 4, 1989, July 30, 1990, Aug. 26, 1991, May 23, 1994, June 20, 1994, July 25, 1994, Feb. 12, 2001, Nov. 4, 2002, and Aug. 2, 2004; West San Gabriel Valley Group:  April 27, 1988, June 13, 1990, Dec. 12, 1990, June 9, 1993, July 28, 1993, and Dec. 13, 2006; Whittier Group:  Feb. 8, 1990, Feb. 14, 1991, and Oct. 9, 1997.

California Society of Enrolled Agents, Los Angeles Chapter:  July 11, 1995, and May 14, 2002; Orange County Chapter:  July 20, 1999, and Oct. 17, 2000, and Oct. 21, 2003; San Gabriel Valley Chapter:  July 24, 1991, and Nov. 29, 1995; South Bay Chapter:  May 17, 1994, Aug. 22, 1995, July 16, 1996, May 18, 1999, and Sept. 17, 2002.

Eastern Bar Association of Los Angeles County:  June 17, 1999.

Los Angeles County Bar Association, Family Law Section:  May 20, 1993; 24th Annual Family Law Symposium:  May 9, 1992; Young Tax Lawyers Committee of the Taxation Section:  Feb. 23, 2006.

Pasadena Bar Association, Family Law Section:  Oct. 14, 1992, and Jan­. 26, 2001; Probate Section:  Nov. 22, 1988, and Sept. 26, 1989; Real Property Section:  Feb. 19, 1991, June 3, 1993, May 4, 1995, and Sept. 30, 2013; Taxation Section:  April 12, 1994, July 11, 1995, June 10, 1997, Oct. 13, 1997, Oct. 8, 2002, May 11, 2004; Nov. 8, 2005; Sept. 18, 2009: Feb. 19, 2010; Oct. 21, 2011; March 15, 2013, Sept. 20, 2013, Oct. 17, 2014, and March 20, 2015.

San Fernando Valley Bar Association, Taxation Section:  Nov. 19, 2003; April 16, 2013, and Nov. 18, 2014.

San Gabriel Valley Bar Association: Feb. 2, 1990, Dec. 4, 1992, April 1, 1994, Mar. 3, 1995, Dec. 5, 1997, Mar. 3, 2000, Oct. 5, 2001, Mar. 7, 2003, June 4, 2004, and Jan. 9, 2015.

Santa Monica Bar Association, Family Law Section:  Oct. 28, 1993.

Taxation Section of the State Bar of California, Annual Income Tax Seminar:  June 20, 2003, June 11, 18 and 19, 2005, and June 22, 2007; Annual Meeting of the California Tax Bar:  Nov. 5, 1999, and Nov. 2, 2007; Young Tax Lawyers Discussion Group, Downtown Section:  Oct. 18, 1995, and Nov. 8, 1998.

USC Tax Institute:  Jan. 9 and 10, 1995, and Jan. 24, 2006. 

Professional Associations/Leadership Positions:

State Bar of California.

Pasadena Bar Association (Chair, Tax Section, 1997-2006, 2009-Present; Trustee, 2000-01; Secretary 2001-03).

San Gabriel Valley Bar Association (Program Chair, 1990-92; Treasurer 1995-98).

Los Angeles County Bar Association (Vice Chair, Committee on Pass-Through Entities, Taxation Section, 2003-04). 

UCLA Student Bar Association (Treasurer, 1977-78).

Last updated or revised:  June 3, 2015.