Jennifer A. Gellner LL.M.

Jennifer A. Gellner LL.M.

Kent, Washington

Jennifer A. Gellner is the attorney/owner of the Gellner Law Group. She has been the director of the Federal Tax Clinic and faculty member at Gonzaga University School of Law for the past 10 years. She was admitted to the Washington State Bar in 2000 and has been practicing for more than 18 years in federal and state tax controversies and employment tax matters. Jennifer has managed several trial calendars in the United States Tax Court and has participated in numerous trials.

She assisted in three cases where attorney fees were obtained from the IRS (Owen v. Comm., T.C. Memo. 2005-115; Foy v. Comm., T.C. Memo. 2005-116; Bulger v. Comm., T.C. Memo. 2005-147), an uncommon feat of legal excellence. Additionally, Jennifer successfully led her law students over more than four and a half years to a victory over the IRS in the 9th Circuit Court of Appeals and received an attorney fee award for the Gonzaga Federal Tax Clinic.

In her spare time, Jennifer likes to travel, hike, kayak and golf. She is the proud mother of two wonderful young men.


Areas of Practice

  • Estate Planning
  • Guardianships
  • Probate
  • Tax Law
  • Trusts

Bar Admissions

  • Washington, 2000
  • U.S. Tax Court
  • U.S. Court of Appeals 9th Circuit
  • U.S. District Court Eastern District of Washington
  • U.S. District Court Western District of Washington


  • University of Washington School of Law, Seattle, Washington
    • LL.M. cum laude - 2001
  • Seattle University School of Law, Seattle, Washington
    • J.D. cum laude - 2000
  • University of Washington, Seattle, Washington
    • B.A.
    • Major: English

Representative Cases

  • Owen v. Comm., T.C. Memo. 2005-115
  • Foy v. Comm., T.C. Memo. 2005-116
  • Bulger v. Comm., T.C. Memo. 2005-147


  • Faculty Member, Gonzaga University School of Law

Professional Associations and Memberships

  • Spokane County Bar Association
  • Washington State Bar Taxation Section, Newsletter Editor
  • Solo and Small Practice section of the Spokane County Bar Association, Founding Member
  • American Bar Association
  • King County Bar Association
  • South King County Bar Association
  • South King County Estate Planning Council

Past Employment Positions

  • Federal Tax Clinic, Director