New York University School of Law, LL.M., 1975
Notre Dame Law School, J.D., 1973, Cum Laude
St. John's University, B.A., 1968, Magna Cum Laude
Bar & Court Admissions
- U.S. District Court District of Minnesota
- U.S. Court of Appeals 8th Circuit
- U.S. Tax Court
Jerry Geis is a seasoned practitioner with a broad background in Federal and State tax matters, including transactional matters, the representation of clients before taxing agencies and the court and the representation of non-profit organizations.
Jerry practices principally in the areas of:
- Tax litigation
- Tax planning and business transactions (organization, acquisitions and sales)
Jerry regularly represents clients before Federal and State taxing agencies in audits and administrative litigation as well as in tax litigation in the Courts. Jerry regularly advises both domestic and foreign clients on the structure of operations in Minnesota and other states with a view to minimizing the impact of State and local income, sales and use, ad valorem, and excise taxes. His efforts include advance planning with respect to the State and local tax considerations of the acquisitions of businesses, the structure of investments, and the identification and negotiation of special tax incentives in Minnesota.
His practice involves advising domestic and foreign clients on the tax implications of complicated business organizations and structures and transactions, including mergers and acquisitions, financings, cross-border transactions and the use of various types of business organizations.
Jerry also has more than 30 years of experience in drafting and working to secure adoption of tax legislation and helping to shape tax regulations adopted in Minnesota.
The scope of Jerry’s practice can best be described by examples:
- Jerry frequently advises clients who are contemplating a change of residence from Minnesota income tax, and represents clients in Minnesota tax residency audits and appeals.
- He also represents clients in tax audits and administrative appeals, as well as in tax litigation.
- Jerry advises on tax issues in divorce.
- Jerry represents non-filers and late filers, including penalty abatements.
- He has handled tax controversies relating to Federal income tax, estate tax and excise taxes.
- He has successfully defended businesses in Minnesota tax controversies for all of the major tax types – individual income, corporate franchise tax, property tax appeals, MNCare taxes, sales taxes and alcohol taxes.
- Jerry has resolved hundreds of non-public record tax cases on Federal and State of Minnesota taxes in his career.
- Jerry successfully defended executives of companies from being personally assessed for Federal and State withholding and “trust fund” taxes.
- Jerry has broad transactional tax experience involving start-ups, mergers and acquisitions, spinoffs, reorganizations and related tax planning.
- Jerry has assisted multiple businesses in the transfer of ownership from the founders of the company to the second generation of owners by use of buy-sell agreements and gifts.
- He was involved in the formation of hundreds of business entities – corporations, limited liability companies, partnerships and joint ventures.
Jerry has successfully appeared in numerous tax matters at both the State and Federal levels for taxpayers with the IRS and the Minnesota Revenue Department, in the Federal District for the District of Minnesota, the United States Tax Court, the Eighth Circuit Court of Appeals, the Minnesota Tax Court and the Minnesota Supreme Court.
Jerry is a frequent lecturer on tax matters for local and national tax seminars. He is a former adjunct professor of tax law at the William Mitchell College of Law, where he taught courses on basic tax and litigation. Jerry has taught the State and Local Tax II course at the University of Minnesota Graduate School in the Master of Business Taxation program, focusing on property tax, state procedure, and Minnesota litigation.
Honors & Awards
- Distinguished Service Award, Minnesota State Bar Association, Tax Section
- Minnesota Super Lawyers, Minnesota Super Lawyers, 20+ consecutive years
- Top 40 Business Lawyer, Minnesota Super Lawyers
- The Best Lawyers in America, Tax Law
- Fellow, American College of Tax Counsel
- Law & Leading Attorneys Business Guidebook
- R.J. Reynolds v. Commissioner, Docket No. 8140, 2011 WL 5428553 (Minn. T. Ct. November 4, 2011) (whether the sale of international trademarks and other intellectual property was non-business income);
- MBNA America Bank, N.A. & Affiliates v. Commissioner of Revenue, 2005 WL775116, 694 N.W.2d 778 (Minn. 2005) (the Taxpayer Bill of Rights trumps the statute of limitations and permits a refund claim);
- Leeann Chin, Inc. v. Commissioner, Docket No. 7384-R, 2003 Minn. Tax LEXIS 38 (Minn. T. Ct. Sept. 4, 2003) (processing of chicken and other foodstuffs qualifies for the capital equipment sales tax refund);
- XO Communications, Inc. v. Commissioner of Revenue, Docket No. 7430-R and 7442-R (Minn. T.Ct. July 6, 2004) (phone call is tangible personal property and qualifies for the capital equipment sales tax refund);
- Hercules Incorporated, et al. v. Commissioner, 575 N.W.2d 111 (Minn. 1998) (sale of a 50% stock interest in a joint venture qualifies as non-business income for corporate franchise tax);
- Firstar Corporation v. Commissioner, 575 N.W.2d 835 (Minn. 1998) (sale of bank building in Wisconsin qualifies as non-business income for Minnesota corporate franchise tax);
- Minnesota RSA10 Limited Partnership v. Commissioner, 531 N.W.2d 36 (Minn. 1998) (the provision of telephone services is manufacturing of a tangible product and qualifies for the capital equipment sales tax refund);
- Klein Bancorporation, Inc., et al. v. Commissioner, 581 N.W.2d 863 (Minn. Ct. App. 1998) (Commissioner of Revenue has an affirmative statutory duty to examine returns and rule on refund claims);
- Aspen Medical Group, Inc. v. Commissioner, Docket No. 6786, 1998 WL 761835 (Minn. T. Ct. October 28, 1998) (whether certain invitro reagent products, allergenic extracts and tenderletts and lancets were subject to sales and use tax.
- American Structural Metals, Inc. v. Commissioner of Revenue, Docket No. 6594 (Minn. T.Ct. May 13, 1996) (welding tips are used or consumed in the industrial process and qualify for the industrial production sales tax exemption);
- Northern States Power Co. v. Commissioner, No. 6662 and 6663, 1996 WL611134 (Minn. T. Ct. Oct. 17, 1996) (nuclear containment building and equipment qualifies for the pollution control exemption from the property tax);
- Northern States Power Co. v. Commissioner of Revenue, 504 N.W.2d 34 (Minn. 1993) (the providing of electricity to its customers qualifies as manufacturing of a tangible product for the sales and use tax capital equipment refund);
- MidAmerica Bank N.A. v. U.S., 1990 WL 235659 (D. Minn. 1990) (Bank is not personally assessed for income for withholding taxes and receives $250,000 in attorney’s fees).
American Bar Association, Member
- Committee on State Tax, Section of Tax
American Law Institute, Elected Member
Catholic Aid Association, Member
Federal Bar Association, Member
Hennepin County Bar Association, Member
Kiwanis Club, Member
Notre Dame Club of Minnesota, Member
Institute of Property Taxation, Member
Minnesota State Bar Association
- Tax Section, Member, Former Chair
- Tax Section, Board Member
- Pro Se Implementation Committee
- Publications Committee, Former Chair
- "Notes & Trends," Bench & Bar magazine, Writer
Minnesota Institute of Legal Education
- Board of Directors, Former Member
Minnesota Chamber of Commerce, Member
- Fiscal Policy Committee
Minnesota Taxpayer's Association
- Board of Directors
- Assistant Secretary
National Association of State Bar Tax Sections
- Board of Directors
National Tax Association - Tax Institute of America
- Committee on Sales and Use Tax, Former Chairman
Ramsey County Bar Association, Member
- Memorial Committee
- Diversity Committee
Saint Paul Chamber of Commerce
- Fiscal Policy Committee, Former Member
Westown Townhouse Association, Member
- Board of Directors
- August 22, 2014
- July 21, 2014
- March 26, 2013
- July 18, 2011
- June 1, 2011
- December 5, 2008
- August 1, 2008
- January 1, 2008
- August 21, 2007
- February 26, 2013
- January 30, 2013
- January 22, 2013
- July 27, 2012
- October 7, 2011
- September 27, 2011
- April 22, 2011
- March 16, 2011
- February 24, 2011
- January 5, 2011
- December 28, 2010
- October 20, 2010
- September 17, 2010
- August 10, 2010
- July 27, 2010
- July 19, 2010
- July 14, 2010
- June 11, 2010
- August 6, 2008
- March 17, 2008
- March 14, 2008
- "The Minnesota Tax Court: The Taxpayer's Choice of Forum to Litigate a State Tax Liability," Hamline Law Review1998