Professor Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta, a position he has held since 1986. He is a member of the American Law Institute, and was an Adviser for the Restatement (Third) of Property (Wills and Other Donative Transfers), and the Restatement (Third) of Trusts, and a former member of the Council of the Real Property, Trust & Estate Section of the American Bar Association. He is an Academic Fellow and Former Regent of the American College of Trust and Estate Counsel, and an Academician of The International Academy of Estate and Trust Law. His various publications include student and practitioner texts, Tax Management Portfolios, articles, institute chapters, and he is the successor author of Casner & Pennell on Estate Planning (8th ed.).
Earlier in his career Professor Pennell practiced as an attorney with the The Northern Trust Company in Chicago. He has also taught as a Professor of Law at the University of Oklahoma, 1978–86; Visiting Assistant Professor of Law, Southern Methodist University, 1980; Visiting Adjunct Professor of Law, University of Miami, 1981–93, 1999–2017.
J.D., Northwestern University (1975)
B.S., Northwestern University (1971)
Bloomberg Tax Management Portfolios
Transfer Tax Payment and Apportionment (Portfolio 834)
This Portfolio is a study of the law concerning the payment and apportionment of federal and state wealth transfer taxes.
Spouse’s Elective Share (Portfolio 841)
This portfolio is a detailed study of the state law right granted to a surviving spouse to reject a deceased spouse's estate plan in favor of a statutorily determined share of that decedent's estate.
Estate Tax Marital Deduction (Portfolio 843)
The Portfolio, Estate Tax Marital Deduction, presents a detailed study of the marital deduction under the federal wealth transfer tax laws.