John C. O Byrne

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Position: 

Professor of Law

Biographical Information

John O'Byrne held degrees from Syracuse and Harvard. He was a member of the faculty at University of Iowa College of Law from 1948 to 1966, specializing in tax law. He helped create the Iowa Law School Foundation in 1952, as well as the Agricultural Law Center in 1953.

After leaving Iowa, he served as a dean and professor at Northwestern University from 1966 to  to 1977. In 1977, he joined the faculty at University of Georgia School of Law, where he spent the rest of his career. After his death in 1989, University of Georgia established the John O'Byrne Memorial Faculty Award, recognizing faculty who provide outstanding guidance to students.

Publications

Books

Neil E. Harl & John C. O'Byrne, The Farm Corporation: What It Is, How It Works, How It Is Taxed (Iowa State University 1981)
John C. O'Byrne & Charles Davenport, Tax Guide for Farmers (Doane-Western 1981)
John C. O'Byrne, Charles Davenport & James D. Keast, Doane's Tax Management Guide (Doane Agricultural Service 1973)
John S. Pennell & John C. O'Byrne, Federal Income Taxation of Partners and Partnerships (Joint Committee on Continuing Legal Education of the American Law Institute and the American Bar Association 1971)
John C. O'Bryne. Deskbook for Illinois Estate Planners. (Indianapolis: Bobbs-Merrill 1969)
John C. O'Byrne & John H. McCord, Deskbook for Illinois Estate Planners (Bobbs-Merrill 1969)
John C. O'Byrne, John F. Timmons & N. William Hines, Planning Farm Property Transfers within Families in Iowa (Iowa State University 1966)
John C. O'Byrne & James D. Keast, Practical Tax Management for Farmers (Doane Agricultural Service 1966)
John C. O'Byrne, William V. Phelan & Norman A. Wulf, Workbook for Iowa Estate Planners (Bobbs-Merrill 1966)
John C. O'Byrne & J.D. Keast, Doane's Farm & Ranch Tax Savings Guide (Doane Agricultural Service 1964)
John C. O'Byrne & Charles Davenport, Farm Income Tax Manual (Allen Smith Co. 1964)
John C. O'Byrne. Farm Income Tax Manual. (Indianapolis: Allen Smith Co. 1958)
John C. O'Byrne. Estate Planning Materials. (Iowa City College of Law, State University of Iowa 1958)
John C. O'Byrne. Farm Income Tax Manual. (Indianapolis: Allen Smith Co. 1949)

Articles

John S. Pennell & John C. O'Byrne, "Incorporation the Partnership - Federal Income Tax Considerations," 17 Prac. Law. 51 (1971)
John C. O’Byrne, "Supreme Court Restricts Capital Gain on Breeding Animals under Unit-Livestock Method," 24 J. Tax'n 376 (1966).
John C. O’Byrne, "Expenses of Growing Crop Disallowed Where Crop and Land are Sold under Section 327," 23 J. Tax'n 60 (1965).
John C. O’Byrne, "Crop Share Rents—Income in Respect of a Decedent," 54 Ill. B.J. 198 (1965).
John C. O’Byrne, "New Ruling Clarifies IRS Position on Treatment of Crop-share Rents," 22 J. Tax'n 186 (1965).
John C. O'Byrne, "Farmers' Income Tax and Social Security - Current Developments," 7 Prac. Law. 46 (1961)
John C. O’Byrne, "Devises of Farm Land." 49 Ill. B.J. 122 (1960).
John C. O'Byrne, "Farm Income Tax Planning," 7 U. Kan. L. Rev. 243 (1958-1959)
John C. O’Byrne, "Farmers’ Income Taxes and Social Security: Some High Points of the Year," 46 Ill. B.J. 374 (1958).
John C. O’Byrne, "Farmers’ Income Taxes and Social Security: Some High Points of the Year," 29 The Journal - Okla. B. Assoc. 207 (1958).
John C. O’Byrne, "Farmers’ Income Taxes and Social Security: Some High Points of the Year," 26 J. B. Assoc.St. of Kan. 278 (1958).
John C. O'Byrne, "Some High Points of the Year - Farmers' Income, Taxes and Social Security," 21 Tex. B.J. 19 (1958)
John C. O’Byrne, "Farmers’ Income Taxes and Social Security: Some High Points of the Year," 27 Utah B. Bull. 167 (1957).
John C. O'Byrne, "Reflections on Farmers’ Income Taxes." 45 Ill. B.J. 388 (1957).
John C. O'Byrne, "Foreword," 41 Iowa L. Rev. 157 (1955-1956)
John C. O'Byrne, "The Internal Revenue Code of 1954 - Estate and Gift Taxes," 40 Iowa L. Rev. 400 (1954-1955)
John O'Byrne, "The Internal Revenue Code of 1954 - Income Taxes," 40 Iowa L. Rev. 46 (1954-1955)
John C. O'Byrne, "The Revenue Act of 1951: Its Impact on Individual Income Taxes," 36 Minn. L. Rev. 832 (1951-1952)

Reports

John C. O'Byrne. The Honduran Agrarian Reform Law; Appendix. Preliminary draft. (1966)
John C. O'Byrne, Honduran Agrarian Reform Law (Agency for International Development, U.S.A. AID Mission to Honduras 1966)
John C. O'Byrne. Economic Developments through Agrarian Reform in Peru: Part III. Legal and institutional structures of reform. (1963)
John C. O'Byrne, with Neil E. Harl and Marshall Harris. Agrarian Planning and Land Reform, (Iowa City, Agricultural Law Center, College of Law, State University of Iowa 1961)
John C. O'Byrne with John F. Timmons. Planning Farm Property Transfers within Families in Iowa. (Ames, Iowa : Iowa State College 1959)