Jackson D. Hamilton

Practices & Industries

• Business Law
• Health Care
• Hospitality & Tourism
• Litigation
• Manufacturers & Distributors
• Non-profit Organizations
• Tax Law
• Trusts & Estates

Education

• Colgate University, BA, 1971
• University of Pennsylvania, JD, 1974

Bar & Court Admissions

• American Bar Association, Sections: Taxation; International Law
• North Carolina Bar Association
• North Carolina State Bar: Tax Section Council; Member and Past Officer

Biography

For more than 35 years, Jack Hamilton has been advising and representing clients on a broad range of federal, state and local tax matters and trust and estate planning.  Jack has counseled corporate clients on international, transactional and litigation matters ranging from tax free reorganizations to tax free real estate exchanges.  Because of his wide breadth and experience in all types of tax planning, Jack frequently serves as the primary tax advisor to families and businesses regarding income and charitable estate and gift tax planning opportunities.  He is also a frequent advisor to a variety of tax-exempt organizations, including private foundations, community foundations, trade associations, hospitals, and colleges and universities.  Jack has advised tax-exempt clients on issues ranging from analyzing and implementing charitable planned giving techniques to reviewing transactions potentially subject to intermediate sanction rules. 

Jack is also very experienced in handling tax controversies before the IRS.  He has represented clients being examined on tax issues ranging from hobby loses, to the use of family limited partnerships, to industry focused audits involving large corporations.  Jack has also litigated tax controversies in North Carolina, the United States Tax Court, U.S. District Court, and various U.S. Circuit Courts of Appeal.

Jack works very closely with the Trust and Estate team to help clients identify personal objectives to create a strategy for asset distribution and to minimize the tax cost.    He has also handled litigation and audits with respect to trust, estate, and gift matters.

Experience

Handling tax-free, like-kind exchanges

Representation of clients in civil and criminal tax controversies in federal and state courts

Represented family owned company on gift, estate and income tax issues with the IRS

Counseled non-profit organizations, hospitals colleges and schools on intermediate sanctions, unrelated business tax and other issues

Professional

Adjunct professor: University of San Diego School of Law, Golden Gate University, University of North Carolina at Asheville

The Best Lawyers in America, Tax Law, 2007-2012; Litigation & Controversy/Tax, 2012

Business North Carolina magazine’s Legal Elite, 2009

North Carolina Super Lawyers, Tax, Business/Corporate Law, 2009-2012

Southern Appalachian Highlands Conservancy, Board of Trustees, 2011

Pisgah Legal Services, Volunteer

UNC Tax Institute, Board Advisor

Author of numerous articles regarding tax-related issues; publications include:

• "MCA-Classification of Foreign Entities As Associations or Partnerships," 7 International Tax Journal 292 (1981) and 59 Taxes 303, 1981
• "Divorce: Effects of Remarriage on Treatment of Periodic Payments," Points to Remember, 34 The Tax Lawyer 797, 1981
• "Internal Revenue Code: Section 385 Sets Stock-or-Debt Rules," 56 California State Bar Journal 278, 1981
• "Tax Strategies for Aliens," 7 Los Angeles Lawyer 38, 1984; "Golden Parachutes: Congress Cuts the Ripcord," 85-4 Los Angeles Daily Journal Report 7, 1985
• "Using Nuclear Weapons to Kill Mosquitoes: IRS Issues Proposed Partnership Anti-Abuse Regulations", 14 Tax Assessments (1994)
• "Update: IRS Revises Partnership Anti-Abuse Regulations," 14 Tax Assessments 7 (1995)
• "Seeking Split Dollars: The IRS Issues Proposed Regulations on Split Dollar Arrangements," 22 Tax Assessments 1 (2003)
• "What's Happening?" 24 Tax Assessments 10 (2005)
• Co-Author: "An Investor's Approach to Evaluating a Tax Sheltered Investment," 83-24 Los Angeles Daily Journal, Report 17, 1983
• "The Time Value of Money: Section 467 Rental Agreements Under the Tax Reform Act of 1984," 63 Taxes-The Tax Magazine 155, 1985
• "Attorneys and the California Athlete Agencies Act: The Toll of the Bill," COMMENT, Hastings College of Law, 1986
• "Reallocation of Income and Deductions," Benders Federal Tax Service (1998)
• " Taxation Section, Gordon and Gordon," Immigration Law and Procedure, Vol. 2 (1989)

Community Service

Diana Wortham Theatre, Board of Directors, 1998-2009, Chairman

United Way, Finance Committee