Professor Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta. A graduate of Northwestern University School of Law, he is a Member of the American Law Institute and an Adviser for its Restatement of the Law (Third) of Property - Wills and Other Donative Transfers, a former member of the Council of the Real Property, Probate & Trust Law Section of the American Bar Association, an Academic Fellow and Former Regent of the American College of Trust and Estate Counsel, and an Academician of The International Academy of Estate and Trust Law. He has written articles and institute chapters, a casebook on the Income Taxation of Trusts, Estates, Grantors and Beneficiaries (West 1987), a Wealth Transfer Tax casebook (West 1997, with Kahn and Waggoner), the Tax Management Portfolios on Transfer Tax Payment and Apportionment (BNA 2001, with Danforth) and the Marital Deduction (BNA 1996), and he was Editor-in-Chief of the American Bar Association's Real Property, Probate & Trust Journal (1987-1989). He is the successor author of Casner & Pennell on Estate Planning (Aspen), on which he is producing the annual supplements and has just finished the Sixth Edition, and he is writing an Estate Planning casebook (for West).