Loyola University Chicago

Quinlan School of Business

Faculty and Staff

John Janiga

Title/s: Professor

Office #: Schreiber 511

Phone: 312.915.7104

E-mail: jjaniga@luc.edu


  • LLM in Taxation, DePaul University College of Law, 1991
  • JD, Cum Laude, Loyola University Chicago School of Law, 1988
  • MBA, Finance, Loyola University Chicago, 1982
  • BBA, Public Accounting, Loyola University Chicago, 1979

Research Interests

  • Federal Income Taxation 
  • Federal Transfer Taxation

Professional & Community Affiliations

  • American Bar Association
  • Illinois State Bar Association
  • Chicago Bar Association
  • American Accounting Association
  • American Taxation Association


  • 1995 Beta Alpha Psi (Beta Iota Chapter) "Accountant of the Year" Award
  • Delta Sigma Pi, Professional Business Fraternity (Selected for Honorary Faculty Membership), 1995
  • Arthur Andersen & Co. Alumni Faculty Fellow, 1994-95
  • Quinlan School of Business "Faculty Member of the Year" Award, 1992-93

Courses Taught

  • Taxation of Individuals 
  • Taxation of Corporations, Partnerships, Estates & Trusts
  • Federal Taxation (MBA)

Selected Publications

Refereed Articles 

 Janiga, J.M., Harrison, L.S. (2014). Discounts v. Step-Up Basis: Tax Rate Arbitrage Gone Bad (or Not as Good as Expected)? Journal of Passthrough Entities, 17(2), 15-20, 72-73.

Janiga, J.M., Harrison, L.S., Morris, N. (2014). Is a section 643(e)(3) Election Advisable? Practical Tax Strategies (Taxation for Accountants/Taxation for Lawyers), 93(4), 169-177.

Harrison, L., J.M. Janiga. “Holding Life Insurance in a Trust: Traps for the Unwary.” Journal of Passthrough Entities. 14 (2011). 15-16, 67-68.

Harrison, L., J.M. Janiga. “Strategies for Gifting in 2011 While Retaining Strings.” Journal of Passthrough Entities. 14 (2011).  9-10, 55-57.

Janiga, J.M., L. Harrison. "Do the Passive Activity Loss Rules Impact the Choice of a Family Limited Partnership Versus a Family Limited Liability Company for Estate Planning Discount Purposes?" Trusts & Estates. (2010).  

Harrison, L., J.M. Janiga. "Optimizing Entity Selection for Transfer Tax Discount Planning." Journal of Passthrough Entities. (2010).  

Janiga, J.M., L. Harrison. "Should the Step Transaction Doctrine Ever Apply in the Partnership Arena?: A Critical Examination of Linton, Adams, and Gross." Journal of Passthrough Entities. (2009).  

Janiga, J.M., L. Harrison. "Is a Horse Not a Horse When Entities Incur Investment Advisory Fees?" Journal of Passthrough Entities. (2007).  

Janiga, J.M., L. Harrison. "Pepperidge Farm Legacy." Trusts & Estates (2007).  

Janiga, J.M., L. Harrison. "Deducting Fees for Investment Advice." Trusts & Estates 146 (2007). 42-49.  

Janiga, J.M., L. Harrison. "The Interplay of Behavioral Economics and Portfolio Management with the Current Examination of Family Partnerships by the Courts." Real Property, Probate and Trust Journal. 40 (2005). 117-147.