James S. Armstrong


Jim Armstrong brings nearly 40 years of experience to his practice in estate planning and administration. “Most estates can be settled in a peaceful manner,” he explains. “I receive a great deal of satisfaction in helping heirs in an estate settle their differences without having to resort to litigation.”

In addition to estate law, Jim has extensive experience in taxation law and is the author of the Mississippi chapters of the American Bar Association’s Sales & Use Tax Desk Book and State Taxation of Banks and Thrift Institutions. A graduate of the University of Mississippi School of Law, Jim later earned the LL.M. in tax law from New York University.

Areas of Practice
  • Estate Planning
  • Estate Administration
Bar Admissions
  • Mississippi, 1971
  • U.S. Federal Court, 1971
  • New York University School of Law
    • New York, New York
    • LL.M. Tax, Master of Law(s) in Taxation
  • University of Mississippi School of Law
    • Oxford, Mississippi
    • 1971, J.D., Doctor of Jurisprudence
  • Law Journal:
    • Mississippi Law Journal, Member
    • Editorial Board
  • University of Mississippi
    • Oxford, Mississippi, 1968, B.A., Bachelor of Arts
Honors and Awards
  • Martindale-Hubbell AV Rating
  • Selected as a 2013 Mid-South Super Lawyer
Published Works
  • Mississippi Author of “Sales & Use Tax Desk Book”, American Bar Association
  • Mississippi Author of “State Taxation of Banks and Thrift Institutions”, American Bar Association
Reported Cases
  • In re Estate of Kimble, 447 So. 2d 1278 ( Miss. 1984)
  • Estate of Salter v. Comm’r, 545 F.2d 494 (5th Cir. 1977)
  • Estate of Salter v. Comm’r, 63 T.C. 537 (T.C. 1975)
Associations and Memberships
  • American Bar Association
  • The Mississippi Bar
  • Chairman, Taxation Committee, 1982 – 1984
  • Capital Area Bar Association
  • Covenant Presbyterian Church of Jackson, MS
Past Employment Positions
  • Late Judge Orma R. Smith, U.S. District Court,
  • Northern District of Mississippi, Law Clerk, 1971 – 1972
Fraternities / Sororities
  • Phi Delta Phi
Birth Information
  • 1946, Jackson, Mississippi
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