Ramler, Richard A.

Jerry is a shareholder in the firm of Briggs and Morgan, Professional Association. He is based in our St. Paul office and is a member of the Business Law Section. Jerry’s practice is concentrated in the area of business and tax law including federal, state, and local tax controversies.

Jerry has successfully handled numerous tax matters at both the state and federal levels for taxpayers in the Federal District for the District of Minnesota, the U.S. Tax Court, the 8th Circuit Court of Appeals, the Minnesota Tax Court, and the Minnesota Supreme Court. His most recent representation of taxpayers included the favorable conclusions reached in the cases of MBNA XO Communications, Inc. v. Commissioner, Nos. 7430 and 7442, 2004 Minn. Tax Lexis 36 (Minn. Tax Ct. July 6, 2004); Leeann Chin v. Commissioner, No. 7384, 2003 Minn. Tax Lexis 38 (Minn. Tax Ct. September 4, 2003); Hercules Incorporated, et al. v. Commissioner, 575 N.W.2d 111 (Minn. 1998); Firstar Corporation v. Commissioner, 375 N.W.2d 835 (Minn 1998); Minnesota RSA10 Limited Partnership v. Commissioner, 531 N.W.2d 36 (Minn. 1998); and Klein Bancorporation, Inc., et al. v. Commissioner, 581 N.W.2d 863 (Minn. Ct. App. 1998).

Since 2001, 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.

Jerry is a former adjunct professor of tax law at the William Mitchell College of Law, where he taught courses on basic tax and litigation. He is a former chair of the National Association - Tax Institute of America State Sales and Use Tax Committee and the Tax Section of the Minnesota State Bar. Jerry is on the board of directors and is secretary of the National Association of State Bar Tax Sections.

Jerry has been selected as a “Leading American Attorney” and is listed consistently as part of the top one percent of all U.S. attorneys in Best Lawyers in America. He is a fellow of the American College of Tax Counsel and has also been named one of the top 40 business lawyers in Minnesota and a “Super Lawyer” by Minnesota Law & Politics. He is listed in the Law & Leading Attorneys Business Guidebook. Jerry has been awarded the Minnesota State Bar Association’s Tax Section Distinguished Service Award.

Jerry is a frequent lecturer on tax matters for local and national tax seminars. He is active in various community activities and his church. He is currently the assistant secretary and a member of the board of directors of the Minnesota Taxpayer’s Association. Jerry is also a member of the Saint Paul Chamber of Commerce Fiscal Policy Committee, the Minnesota Chamber of Commerce Fiscal Policy Committee, and a member of the Kiwanis Club.

Born in Shakopee, Minnesota, Jerry received his B.A. degree magna cum laude from St. John’s University. He received his J.D. degree cum laude from the University of Notre Dame and received his LL.M. degree in taxation from New York University School of Law. Jerry was a law clerk for the Minnesota Supreme Court from 1973 to 1974. He joined Briggs in 1977.