Mr. Magness’ transactional practice is focused in the areas of tax and estate planning, business organization, real estate and probate. Mr. Magness’ litigation practice is limited to probate matters and representation of private parties, governmental agencies and public utilities in eminent domain actions. His practice includes real estate acquisitions and finance; 1031 exchanges; planning for large estates; probate of contested estates; estate and gift tax return preparation; income tax, gift tax, generation-skipping transfer tax and estate tax audits and appeals; sales & use tax audits and appeals; property tax appeals; entity formations and terminations; complex buy and sale agreements; and business acquisitions and sales.
Mr. Magness is also an adjunct professor at California State University Fresno. He has taught an undergraduate level business law course geared towards agriculture since 2002. He has also served on the Fresno County Assessment Appeals Board since 1998. The board is a quasi-judicial body that hears taxpayer appeals and equalizes the property tax rolls for the County of Fresno, California.
Prior to joining Gilmore Magness Janisse in 1994, Mr. Magness was an associate with Lozano, Smith, Smith, Woliver & Behrens where he represented public sector clients in site acquisition; served as bond counsel for tax exempt financing of public projects; drafted and reviewed construction contracts for public projects; handled and assisted in eminent domain and inverse condemnation cases, construction disputes and challenges to discretionary approvals under the California Environmental Quality Act.
University of Miami School of Law, LL.M. Taxation, 1994
University of Oklahoma College of Law, Juris Doctor, 1990
McGill University, B. Eng., Chemical Engineering, 1987
Mr. Magness is admitted to practice before all California courts, the United States Tax Court, the United States District Court for the Eastern District of California and the United States District Court for the Central District of California.
American Bar Association
California Bar Association
Fresno County Bar Association
American Agricultural Law Association
In addition to teaching at Fresno State University and serving on the Fresno County Assessment Appeals Board, Mr. Magness is a proud and active member of the East Fresno Rotary Club.
Mr. Magness enjoys most all outdoor activities, including camping, hiking, mountain biking, sailing, and skiing.