Roland Hjorth

  • Garvey Schubert Barer Professor of Law
  • Dean Emeritus

Contact

Phone: (206) 543-9476
Email: hjorth@u.washington.edu

Roland Hjorth

Education

A.B. 1957, University of Nebraska Fulbright Certificate, 1958, University of Heidelberg LL.B. 1961, New York University

Curriculum Vitae

Areas of Expertise

International Law/Litigation

Selected Publications

  • Christine J. Kim & Roland Hjorth, Does Charity Begin at Home for Pharmaceutical Companies?, 133 Tax Notes 49-62 (2011).

See the full list under the Publications tab below.

Peer Reviewed Journals & Law Reviews

  • Christine J. Kim & Roland Hjorth, Does Charity Begin at Home for Pharmaceutical Companies?, 133 Tax Notes 49-62 (2011).
  • Roland Hjorth, “The Effect of Federal Tax Consequences on Amounts of Property Allocated to Spouses in State Court Dissolution Proceedings,” 24 Family Law Quarterly 247-278 (1990).
  • Roland Hjorth, “Divorce, Taxes, and the 1984 Tax Reform Act: An Inadequate Response to an Old Problem,” 61 Wash. L. Rev. 151-190.
  • Roland Hjorth, “An Analysis of the Changes Made by the Installment Sales Revision Act of 1980" (with Meade Emory), 54 Journal of Taxation 66 (1981).
  • Roland Hjorth, “Installment Sales Act: Cost Recovery, 337 Liquidations, Related Parties, Dispositions” (with Meade Emory), 54 Journal of Taxation 130 (1981).
  • Roland Hjorth, “Special Estate Tax Valuation and the Emergence of a Landholding Elite Class,” 53 Wash. L. Rev. 609 (1978).
  • Roland Hjorth, “New Jobs Tax Credit,” 55 TAXES 707 (1977).
  • Roland Hjorth, “Tax Consequences of Post-Dissolution Support Payment Arrangements,” 51 Wash. L. Rev. 233-71 (1976).
  • Roland Hjorth, “Community Property Marital Settlements: The Problem and a Proposal,” 50 Wash. L. Rev. 231-75 (1975).
  • Roland Hjorth, “A Tax Subsidy for Child Care: Section 210 of the Revenue Act of 1976,” 50 TAXES 133-45 (1972).
  • Roland Hjorth, “Farm Losses and Related Provisions,” 25 Tax L. Rev. 581-610 (1970).
  • Roland Hjorth, “Cattle, Congress and the Code: The Dangers of Tax Incentives,” 1969 Wisc. L. Rev. 641-72 (1969).
  • Roland Hjorth, Book Review, B. Bittker & L. Ebb, United States Taxation of Non-resident Aliens and Foreign Income, 117 U. Pa. L. Rev. 508-20 (1969).
  • Roland Hjorth, Book Review, J. Chommie, Federal Income Taxation, 15 U.C.L.A. L. Rev. 1606-12 (1968).
  • Roland Hjorth, “Liquidations and Reincorporations--Before and After Davant,” 42 Wash. L. Rev. 737-86 (1967).
  • Roland Hjorth, “An Introduction to Capital Gains and Losses,” 41 Wash. L. Rev. 764-800 (1966).
  • Roland Hjorth, “The Common Agricultural Policy: Crisis in the Common Market,” 40 Wash. L. Rev. 685-742 (1965).
  • Roland Hjorth, "Constitutional Law--Real Property--Implied trusts for religious purposes (Kreshik v. St. Nicholas Cathedral, 363 U.S. 190, 1960)", 35 New York Law Review 1370-1377 (1960).
  • Roland Hjorth, "Criminal Law--Evidence--Right of the Criminally Accused to Require Court to Examine Grand Jury Statements of Government Witnesses for Impeachment Purposes (United States v. Zborowski, 271 F.2d Cir. 1959)", 35 New York Law Review 1370-1377 (1960).

Books or Treatises

  • Roland Hjorth, Taxation of Business Enterprises (Matthew Bender, 1981), revised, 1988.

Book Chapters

  • Roland Hjorth, “Federal Income Taxes: Separation and Divorce,” Chapter 43 of Washington Community Property Deskbook (Washington State Bar Association, 1977).
  • Roland Hjorth, “Taxes and Real Property,” 2 Washington Lawyer Practice Manual (1976) (with Edward Rauscher) (60 pp.).
  • Roland Hjorth, “Investments in Farm Operations,” Chapter 46 of J.K. Lasser’s, Income Tax Techniques (1971).

News Media

  • Roland Hjorth, “Transnational Tax: Fundamental Problems,” The IBL Bulletin 1 (April, 1970) (translated into Japanese by Yashuhiro Fujita).

Other Publications

  • Roland Hjorth, Weekly columns about legal education and the U.W. Law School, 1995-2001 (publication in bound form in Marian Gould Gallagher Library).
  • "Legal Issues in Doing Business in the United States (translated into Chinese by Shiyun Chen) (2002).", (January 1, 2002)

  • "Tax Aspects of Divorce and Separation", Washington Law School Foundation (February 18, 1994)

  • "International Corporate Reorganizations", Washington Law School Foundation (November 20, 1992)

  • "Recent Developments in Federal Taxation", Northwest Society of Public Accountants (October 15, 1992)

  • "Planning Property Settlements under the Arnes Decision", Sixth Annual Family Law Institute, Washington Law School Foundation (April 20, 1992)

  • "Tax Planning with S Corporations", Washington Law School Foundation (October 23, 1991)

  • "Federal Income Taxation of Corporations and Shareholders: Materials for a Short Course, Washington Law School Foundation (September 17-21, 1990) (350 pp).", (September 17, 1990)

  • "Tax Planning with S Corporations and Partnerships", Washington Law School Foundation (May 26, 1989)

  • "Allocation of Partnership Income and Loss", Washington Law School Foundation and Lewis & Clark Law School (November 14, 1988)

  • "{\rtf1\ansi\ansicpg1252\deff0\deflang1033{\fonttbl{\f0\fnil\fcharset0 Times New Roman;}} {\colortbl ;\red0\green0\blue0;} {\*\generator Riched20 5.50.99.2010;}\viewkind4\uc1\pard\cf1\f0\fs22 The Alternative Minimum Tax, Sixth Annual Federal Tax Conference, Washington Law School Foundation (October 30, 1987) (84 pp).\par }", (October 30, 1987)

  • "{\rtf1\ansi\ansicpg1252\deff0\deflang1033{\fonttbl{\f0\fnil\fcharset0 Times New Roman;}} {\colortbl ;\red0\green0\blue0;} {\*\generator Riched20 5.50.99.2010;}\viewkind4\uc1\pard\cf1\f0\fs22 Tax Consequences of Marriage Dissolution, Washington Law School Foundation (April 18, 1987) (28 pp). \par }", (April 18, 1987)

  • "{\rtf1\ansi\ansicpg1252\deff0\deflang1033{\fonttbl{\f0\fnil\fcharset0 Times New Roman;}} {\colortbl ;\red0\green0\blue0;} {\*\generator Riched20 5.50.99.2010;}\viewkind4\uc1\pard\cf1\f0\fs22 Tax Consequences of Incorporating Small Businesses, Washington Law School Foundation (November 22, 1986) (31 pp). \par }", (November 22, 1986)

  • "{\rtf1\ansi\ansicpg1252\deff0\deflang1033{\fonttbl{\f0\fnil\fcharset0 Times New Roman;}} {\colortbl ;\red0\green0\blue0;} {\*\generator Riched20 5.50.99.2010;}\viewkind4\uc1\pard\cf1\f0\fs22 Materials for a Short Course on Corporate Tax, Washington Law School Foundation (April 19 - May 10, 1986) (258 pp). \par }", (May 10, 1986)

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  • "{\rtf1\ansi\ansicpg1252\deff0\deflang1033{\fonttbl{\f0\fnil\fcharset0 Times New Roman;}} {\colortbl ;\red0\green0\blue0;} {\*\generator Riched20 5.50.99.2010;}\viewkind4\uc1\pard\cf1\f0\fs22 Drafting Buy-Sell Agreements: Tax Consequences of Stock Redemptions (October 15, 1983) (33 pp).\par }", (October 15, 1983)