Duquesne University School of Law

Martha W. Jordan, J.D., LL.M.

Associate Dean of Academic Affairs and Associate Professor of Law

Office: Hanley Hall 410

Phone Number: 412.396.6187

E-Mail Address: jordan@duq.edu

Education: LL.M., University of Denver Law School, 1988
J.D., University of Arizona Law School, 1980
B.S., Memphis State University, 1976

Martha W. Jordan is the associate dean for academic affairs and an associate professor of law at Duquesne University School of Law. In addition to her administrative duties, she teaches courses in property, federal taxation, and estate planning.  Her scholarship is devoted to issues relating to estate planning, property law, and the law of historic preservation.  Before joining the faculty at Duquesne, Jordan practiced law in Denver, Colorado with Baker & Hostetler and taught as an adjunct professor at the University of Denver Graduate Tax Program.  Jordan received her J.D. from the University of Arizona and an LL.M. in taxation from the University of Denver.  She is admitted to practice by the Supreme Courts of Colorado and Tennessee and by the United States Tax Court and is a licensed by the Tennessee State Board of Accountancy as a CPA (inactive).  She currently serves on the board of trustees for Preservation Pennsylvania and previously served on the boards of trustees of Pittsburgh History and Landmarks Foundation and of Landmarks Financial Corporation.

  • Basic Federal Income Tax
  • Estates and Trusts
  • Property

Books                                    

39 Pennsylvania Law Encyclopedia 2nd Property (2014 update)

Articles 

Missed Opportunities and More Questions: The Tax Court’s Most Recent Decisions Regarding Preservation Easements, 88 Taxes 129 (2010)

Missed Opportunities and More Questions: The Tax Court’s Most Recent Decisions Regarding Preservation Easements, 369 CCH Financial and Estate Planning ¶33,421 (2010)(reprinted from 88 Taxes 129)

Law & the Appraiser:  Valuation of Preservation Easements after Whitehouse Hotel Limited Partnership v. Commissioner, 77 The Appraisal Journal 319 (2009)

Are Tenant-Stockholders Entitled to a Charitable Contribution Deduction when a Cooperative Housing Corporation Donates a Preservation Easement?, 39 U. Mem. L. Rev. 579 (2009)

Requiem for Pennsylvania’s Rule Against Perpetuities?, 46 Duq. L.Rev. 555 (2008)

Repairing Facade Easements: Is this the Gift that Launched a Thousand Deductions?, 22 Akron Tax Journal 101 (2007)

The Impact of the Pension Protection Act of 2006 on Qualified Conservation Contributions: The Good, the Bad and the Ugly, 336 CCH Financial and Estate Planning  ¶33,091 (2007)(reprinted from 85 Taxes 35)

The Impact of the Pension Protection Act of 2006 on Qualified Conservation Contributions: The Good, the Bad and the Ugly, 85 Taxes 35 (2007)

Preservation Easements: Donations of Preservation Easements with Respect to Listed Historic Cooperatives, Juris, Spring 2007, at 20

Charitable Contributions of Preservation Easements - A Primer, 101 J. Tax’n 236 (2004)

The Present State of Sales of Future Interests, 88 J. Tax'n 336 (1998)

The Innocent Spouse Problem:  Defining A Proportionate Solution, 24 Ohio N.U. L. Rev. 517 (1998)

The Impact on the Marital Deduction of Expenses Chargeable to Post-Mortem Income:  Does United States v. Stapf Answer the Question?, 21 S. Ill. U. L.J. 73 (1996)

Pennsylvania's Limited Liability Company Act Raises Taxing Questions, 69 Temple L. Rev. 101 (1996)

Sales of Remainder Interests:  Reconciling Gradow v. United States and Section 2702, 14 Va. Tax Rev. 671 (1995)

The Limited Liability Company: Beyond Classification, 69 Taxes 203 (1991) (with Peter K. Kloepfer)

Taxation, 1990 Annual Survey of Colorado Law 215 (1991) (with Katherine F. Beckes)

Taxation, 1989 Annual Survey of Colorado Law 199 (1990) (with Robert R. Keatinge)

Online Publications & Commentary

Commentator, Fifth Circuit Vacates Tax Court’s Valuation of Façade Easement Contribution, 33 Federal Tax Weekly 381 (2010)         

Commentator, Tax Court Fine-Tunes Valuation Methodology for Conservation Easement Deductions: Targets Façade Restrictions 44 Federal Tax Weekly 522 (2008)

Contributor, Heartland, Habitat, Harvest, and Horticulture Act of 2008 & Heroes Earnings Assistance and Relief Tax Act of 2008, CCH Tax Legislation 2008 Law, Explanation and Analysis

Contributor, Farm and Military Tax Acts of 2008: Law, Explanation & Analysis, http://o-tax.cchgroup.com.library.law

The Impact of the Pension Protection Act of 2006 on Qualified Conservation Easements, Top Financial and Estate Planning Issues for 2008 CPE Course, CCH                        

Tax Treatment of Payments under Accident and Health Plans, LexisNexis Tax Advisor – Federal Topical, LexisNexis Matthew Bender (with Alison Sulentic)

Special Tax Rules for Children, the LexisNexis Tax Advisor – Federal Topical, LexisNexis Matthew Bender § 2A:7.01 Taxation of Income of Children, § 2A:7.02 special  rules for Computing Tax Liability of Parents and Others with Dependents, § 2A:7.03 checklist—Child’s Tax Return, § 2A:7.04 Checklist—Parent’s Tax Return (Matthew Bender & Company, Inc.)

Taxation of Income of Children, Special Tax Rules for Children, 4-4 Lexis Guide to Family Tax Matters, § 4.01 Taxation of Income of Children,  § 4.02 Special Rules for Computing Tax Liability of Parents and Others with Dependents,  § 4.03 Checklist – Child’s Tax Return, § 4.04 Checklist – Parent’s Tax Return (Matthew Bender & Company, Inc.)

Lexis Explanation IRC Sec. 73(a), Services of Child Treatment of Amounts Received, IRC Sec. 73(b), Services of Child Treatment of Expenditures, IRC Sec. 73(c), Services of Child Parent Defined, IRC Sec. 131(a), Certain Foster Care Payments General Rule, IRC Sec. 131(b), Certain Foster Care Payments Qualified foster Care Payment Defined,  IRC Sec. 131(c), Certain foster Care Payments Difficulty of Care Payments (Matthew Bender & Company, Inc. 2011) 

Admitted to practice by the Supreme Court of Colorado

Admitted to practice by the Supreme Court of Tennessee

Admitted to practice by the United States Tax Court

Licensed by the Tennessee State Board of Accountancy as a CPA (inactive)

Board of Trustees, Preservation Pennsylvania (current)

Board of Trustees, Pittsburgh History and Landmarks Foundation (previous)

Board of Trustees, Landmarks Financial Corporation (previous)

Sunday, December 11, 2016

The Paralegal Institute this month recognized 50 graduates of the certificate program and honored Read More »

Books

39 Pennsylvania Law Encyclopedia 2nd Property

Martha W. Jordan, 39 Pennsylvania Law Encyclopedia 2nd Property, 2014 update.

Farm and Military Tax Acts of 2008: Law, Explanation & Analysis

Martha W. Jordan, Farm and Military Tax Acts of 2008: Law, Explanation & Analysis, (CCH)

 

Book Chapters

Charitable Contribution Primer

Martha W. Jordan, Charitable Contribution Primer, in Protecting Your Charity in Charitable Giving 1-22 (PA. Bar Inst., 2015).

No results found.

Articles

Taxation of Income of Children, Special Tax Rules for Children

Martha W. Jordan, 4-4 Lexis Guide to Family Tax Matters, § 4.01 Taxation of Income of Children,  § 4.02 Special Rules for Computing Tax Liability of Parents and Others with Dependents,  § 4.03 Checklist – Child’s Tax Return, § 4.04 Checklist – Parent’s Tax Return (Matthew Bender & Company, Inc.)

Special Tax Rules for Children

Martha W. Jordan, LexisNexis Matthew Bender § 2A:7.01 Taxation of Income of Children, § 2A:7.02 special  rules for Computing Tax Liability of Parents and Others with Dependents, § 2A:7.03 checklist—Child’s Tax Return, § 2A:7.04 Checklist—Parent’s Tax Return (Matthew Bender & Company, Inc.)

Lexis Explanation

Martha W. Jordan, Lexis Explanation IRC Sec. 73(a), Services of Child Treatment of Amounts Received, IRC Sec. 73(b), Services of Child Treatment of Expenditures, IRC Sec. 73(c), Services of Child Parent Defined, IRC Sec. 131(a), Certain Foster Care Payments General Rule, IRC Sec. 131(b), Certain Foster Care Payments Qualified foster Care Payment Defined,  IRC Sec. 131(c), Certain foster Care Payments Difficulty of Care Payments (Matthew Bender & Company, Inc. 2011)

Fifth Circuit Vacates Tax Court’s Valuation of Façade Easement Contribution

Fifth Circuit Vacates Tax Court’s Valuation of Façade Easement Contribution, 33 Fed. Tax Weekly 381 (2010) (Martha W. Jordan, Commentator).

Missed Opportunities and More Questions: The Tax Court’s Most Recent Decisions Regarding Preservation Easements

Martha W. Jordan, Missed Opportunities and More Questions: The Tax Court’s Most Recent Decisions Regarding Preservation Easements, 369 CCH Financial and Estate Planning ¶33,421 (2010) (reprinted from 88 Taxes 129).

Missed Opportunities and More Questions: The Tax Court’s Most Recent Decisions Regarding Preservation Easements

Martha W. Jordan, Missed Opportunities and More Questions: The Tax Court’s Most Recent Decisions Regarding Preservation Easements, 88 Taxes 129 (2010).

Law & the Appraiser: Valuation of Preservation Easements after Whitehouse Hotel Limited Partnership v. Commissioner

Martha W. Jordan, Law & the Appraiser:  Valuation of Preservation Easements after Whitehouse Hotel Limited Partnership v. Commissioner, 77 Appraisal J. 319 (2009).

Are Tenant-Stockholders Entitled to a Charitable Contribution Deduction When a Cooperative Housing Corporation Donates a Preservation Easement?

Martha W. Jordan, Are Tenant-Stockholders Entitled to a Charitable Contribution Deduction When a Cooperative Housing Corporation Donates a Preservation Easement?39 U. Mem. L. Rev. 579 (2009).

https://ssrn.com/abstract=2420513
Heartland, Habitat, Harvest, and Horticulture Act of 2008 & Heroes Earnings Assistance and Relief Tax Act of 2008

Martha W. Jordan, Heartland, Habitat, Harvest, and Horticulture Act of 2008 & Heroes Earnings Assistance and Relief Tax Act of 2008, CCH Tax Legislation 2008 Law, Explanation and Analysis.

Tax Court Fine-Tunes Valuation Methodology for Conservation Easement Deductions: Targets Façade Restrictions

Martha W. Jordan, Tax Court Fine-Tunes Valuation Methodology for Conservation Easement Deductions: Targets Façade Restrictions, 44 Federal Tax Weekly 522 (2008).

Requiem for Pennsylvania's Rule Against Perpetuities?

Martha W. Jordan, Requiem for Pennsylvania's Rule Against Perpetuities?46 Duq. L. Rev. 555 (2008).

https://ssrn.com/abstract=2421330
Preservation Easements: Donations of Preservation Easements with Respect to Listed Historic Cooperatives

Martha W. Jordan, Preservation Easements: Donations of Preservation Easements with Respect to Listed Historic Cooperatives, Juris, Spring 2007, at 20.

The Impact of the Pension Protection Act of 2006 on Qualified Conservation Contributions: The Good, the Bad and the Ugly

Martha W. Jordan, The Impact of the Pension Protection Act of 2006 on Qualified Conservation Contributions: The Good, the Bad and the Ugly, 85 Taxes 35 (2007).

The Impact of the Pension Protection Act of 2006 on Qualified Conservation Contributions: The Good, the Bad and the Ugly

Martha W. Jordan, The Impact of the Pension Protection Act of 2006 on Qualified Conservation Contributions: The Good, the Bad and the Ugly, 336 CCH Financial and Estate Planning 33,091 (2007) (reprinted from 85 Taxes 35)

Repairing Facade Easements: Is this the Gift that Launched a Thousand Deductions?

Martha W. Jordan, Repairing Facade Easements: Is this the Gift that Launched a Thousand Deductions?22 Akron Tax J. 101 (2007).

Charitable Contributions of Preservation Easements - A Primer

Martha W. Jordan, Charitable Contributions of Preservation Easements - A Primer, 101 J. Tax’n 236 (2004).

The Innocent Spouse Problem: Defining A Proportionate Solution

Martha W. Jordan, The Innocent Spouse Problem: Defining A Proportionate Solution, 24 Ohio N.U. L. Rev. 517 (1998).

The Present State of Sales of Future Interests

Martha W. Jordan, The Present State of Sales of Future Interests88 J. Tax'n 336 (1998).

The Impact on the Marital Deduction of Expenses Chargeable to Post-Mortem Income: Does United States v. Stapf Answer the Question?

Martha W. Jordan, The Impact on the Marital Deduction of Expenses Chargeable to Post-Mortem Income: Does United States v. Stapf Answer the Question?, 21 S. Ill. U. L.J. 73 (1996).

https://ssrn.com/abstract=2420060
Pennsylvania's Limited Liability Company Act Raises Taxing Questions

Martha W. Jordan, Pennsylvania's Limited Liability Company Act Raises Taxing Questions, 69 Temp. L. Rev. 101 (1996).

Sales of Remainder Interests: Reconciling Gradow v. United States and Section 2702

Martha W. Jordan, Sales of Remainder Interests: Reconciling Gradow v. United States and Section 270214 Va. Tax Rev. 671 (1995).

https://ssrn.com/abstract=2414064
Taxation

Martha W. Jordan and Katherine F. Beckes, Taxation, 1990 Ann. Surv. Colo. L. 215 (1991).

The Limited Liability Company: Beyond Classification

Martha W. Jordan and Peter K. Kloepfer, The Limited Liability Company: Beyond Classification, 69 Taxes 203 (1991). 

Taxation

Martha W. Jordan and Robert R. Keatinge, Taxation, 1989 Ann. Surv. Colo. L. 199 (1990).

Tax Treatment of Payments under Accident and Health Plans

Martha W. Jordan and Alison Sulentic, Tax Treatment of Payments under Accident and Health Plans, LexisNexis Tax Advisor – Federal Topical, LexisNexis Matthew Bender.

No results found.

Course Materials

The Impact of the Pension Protection Act of 2006 on Qualified Conservation Easements

Martha W. Jordan, The Impact of the Pension Protection Act of 2006 on Qualified Conservation Easements, course materials for Top Financial and Estate Planning Issues for 2008 CPE Course, CCH.                        

No results found.

No results found.

No results found.

No results found.

No results found.

No results found.

No results found.