Law Firm Overview

G. Martin Johnson, Ltd., is a law firm emphasizing the areas of bankruptcy, estate planning, probate and individual income taxation. This focus is the nature outgrowth of the education and work experience of its founder, G. Martin Johnson.

After graduating with honors from the University of Minnesota, with a degree in accounting, Martin Johnson continued his education in law at the University of Minnesota. After graduation in 1973, Martin joined the CPA firm of Coopers & Lybrand to assist in their tax department. During the two years at Coopers, Martin passed the CPA examination and was certified by the State of Minnesota.

In 1975, Martin Johnson moved into the private practice of Law, with heavy emphasis in the estate planning area. This emphasis in taxation and estate planning continued until 1980, when Martin Johnson formed his own firm. Between 1980 and 1984, Martin Johnson worked in a variety of areas, until being retained by a national lender to assist it in dealing 3ith the growing farm and bankruptcy crises then beginning to plague the industry and the County. Since that time, Martin Johnson has represented Debtors, Creditors and the embers of the standing Trustee panel in the administration of cases under Chapter 7, 11, 12 and 13 of the Bankruptcy Code.

At the present time, the activities of the Firm are limited generally to the areas of bankruptcy, income taxation, probate and estate planning, with much of the work coming for wither client referrals or attorney referrals. The focus of the Firm has and will continue to be to provide quality services at a fair price in these areas.

Areas of Practice

• Bankruptcy Law
• Business Organizations
• Estate Planning
• Probate & Estate Administration

Published Works

• Rev. Rul. 76-514, "Look Before You Leap", South Dakota Law Review, Vol. 24, No. 3, 1979

Classes and Seminars

• Speaker, "Administrative Provisions of Tax Reform Act of 1976", Southern Minnesota Chapter of CPA's, 1976
• Speaker, "Marital Provisions of the Tax Reform Act of 1976", Southern Minnesota Chapter of CPA's, 1977
• Speaker, "Deferred Compensation Changes under the Revenue Act of 1978", Southern Minnesota Chapter of CPA's, 1978
• Lecturer, Agricultural and the Law Seminar, CLE, 1978
• Lecturer/Chairman, Agricultural and the Law Seminar, "Incorporation: How and Why?", CLE, 1978
• Lecturer/Chair, "Tax Shelters", CLE, 1979
• Lecturer and Co-Chair of Breakout Session, Estate Planning Institute, 1980
• Lecturer, "Farm Incorporation", North Dakota Bar Association Annual Meeting, 1981
• Panel Member, West Suburban Mediation Center

Representative Clients

• Victoria State Bank
• POS Business Systems, Inc.
• Professional Turf, Inc.

Representative Cases

• In re French, 127 B.R. 434 (Bankr.L.Rep. 73,998 1991)
• In re Curry, 160 B.R. 813 (1993)
• In re Ezaki, 181 B.R. 385 (1997)
• In re Barlage, 121 B.R. 352 (1990)
• Ward v. Metropolitan Life Insurance Company, 1989 WL 98704
• Kjesbo v. Ricks, et. al., 506 N.W.2d 326 (MN App 1993)

West Practice Categories

Bankruptcy Law, Business Organizations, Estate Planning, Probate & Estate Administration