James W. Bayles, JD LLM


Mr. Bayles attended the University of Utah where he graduated in 1964 with his BS degree in economics as a social science. He then went on to receive his Juris Doctor from the University of Utah, graduating first in his class in 1965. He was then accepted to New York University where he received his LLM in taxation on a full-ride scholarship. After concluding his formal education he went to work for Jones, Waldo, Holbrook and McDonough in Salt Lake City, Utah.  After becoming a partner there he simultaneously taught as a visiting professor at the U.  He left law practice to serve as professor and Associate Dean from 1975-1980 at the University of Utah’s School of Law. He currently enjoys spending time traveling the world with his wife, spending time with their 60+ grandchildren, and consulting as  an  “of counsel” member of local law firm JensenBayles, LLP.  For years he ran a small herd of sheep, thus earning the title of “Sheepherder at Law.”

Primary Practice Subjects

  • Taxation
  • Estate Planning
  • Business Entities
  • Trusts

Practice Experience

  • Jones, Waldo, Holbrook and McDonough 1966-1973;
  • Boyden, Kennedy and Romney 1979-1983;
  • Associate International Legal Counsel, Church of Jesus Christ of Latter Day Saints 2003-2004;
  • Of Counsel Jensen Bayles 2005-Present;

Academic Experience

  • BS University of Utah 1964;
  • Juris Doctor University of Utah 1965;
  • LLM (Taxation) New York University 1966;
  • Order of the Coif, Member Board of Editors, Utah Law Review 1963-1965
  • Student Editor, Tax Law Review, New York University 1965-1966
  • Visiting Associate Professor 1972-1974, Associate Professor 1975-1976, Associate Dean 1975-76, Director of Continuing Legal Education 1976-1978, and Professor 1977-1978, University of Utah College of Law
  • Visiting Professor on Tax Procedure, University of Texas Law School, Summer 1977
  • Visiting Professor on Taxation of Business Associations and Advanced Estate Planning Brigham Young University Law School 1978, 1982
  • Professor Washburn University School of Law 1983-2003; established a tax specialty concentration certification program.