James J. Gallagher

James J. Gallagher

Regarded by clients as a thoughtful, diligent and skilled lawyer
  • Business Law, Tax Law
  • Delaware, Pennsylvania
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Jim Gallagher maintains a comprehensive business and tax practice that includes the preparation of wills, trusts, and other estate planning documents. In his business practice, Jim counsels and advises clients on business formation and management, including the drafting of operating agreements and stockholder agreements. He is experienced in the preparation, review, and negotiation of documents for the purchase and sale of assets or stock or other equity interests, as well as commercial and employment-related contracts. Through the representation of physicians and physician groups, Jim has also developed a thorough understanding of federal and state healthcare regulatory compliance issues, which accentuates his ability to counsel healthcare industry clients on business and tax matters.

In his trusts and estates practice, he counsels clients on diverse matters, from implementing transfer tax minimization strategies to understanding the fundamentals of a basic estate plan, such as the use of powers of attorney and healthcare directives, and the coordination of an estate plan with existing retirement plans and insurance policies. In addition to drafting and reviewing trust instruments and utilizing them to address clients’ needs for tax planning, asset protection, and family wealth preservation, Jim is well-versed in estate administration, trust reformation, and the relocation of trusts to Delaware.

Practice areas:
• Tax, Estates and Business Practice
• Tax Advice for Businesses and Owners
• Trusts and Estates
• Small Businesses and Start-Ups
• Succession Planning
• Business Transactions, Strategic Planning and Counseling
• Delaware Alternative Entities: LLC, LP, Partnership and Trust
• Commercial Transactions
• Corporate Advice
• Delaware Advantage Trusts
• Elder Law and Disability Planning
• Personal Tax Advice and Planning
• Private Clients


Practice Areas
Business Law
Business Contracts, Business Dissolution, Business Finance, Business Formation, Business Litigation, Franchising, Mergers & Acquisitions, Partnership & Shareholder Disputes
Tax Law
Business Taxes, Criminal Tax Litigation, Estate Tax Planning, Income Taxes, International Taxes, Payroll Taxes, Property Taxes, Sales Taxes, Tax Appeals, Tax Audits, Tax Planning
Jurisdictions Admitted to Practice
Delaware Supreme Court
ID Number: 004549
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Disciplinary Board of the Supreme Court of Pennsylvania
ID Number: 310645
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  • English: Spoken, Written
University of Pennsylvania Law School
J.D. (2004)
University of Pennsylvania Law School Logo
Law Firm of the Year
Corporate INTL Tax Planning
Top Lawyer - Estate, Probate and Trusts
Delaware Today
Delaware Today Top Lawyers Trusts & Estates, Healthcare Law, 2018 Business-Commercial law, 2019 Healthcare Law, 2021 Estate, Probate & Trust Law, 2022 - present
Closely Held Companies and Family Businesses Law; Elder Law; Tax Law; Trusts and Estates
Best Lawyers
Recognized for Private Wealth Law in Delaware
Chambers High Net Worth
Associate Editor
University of Pennsylvania Law Review
Volunteer award
Delaware Boys and Girls Clubs
The Boys and Girls Clubs at their last Board meeting passed a resolution in honor of both lawyers and expressed “sincere appreciation for their time investment and sharing of legal skills to support the organization.”
Professional Associations
State Bar of Pennsylvania  # 310645
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State Bar of Delaware  # 004549
Activities: Section of Taxation, Chair, 2013-2014 Estates and Trusts Section, Secretary, 2017-2018 Health Law Section
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American Bar Association
Activities: Taxation Business Law Real Property, Trust and Estate Law Health Law
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Wilmington Tax Group
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Estate Planning Council of Delaware
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Delaware State Chamber of Commerce, Tax Committee
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Websites & Blogs
James Gallagher | Morris James LLP
Delaware Healthcare Industry Blog
Contact & Map
Morris James LLP
500 Delaware Ave
Suite 1500
Wilmington, DE 19801
Telephone: (302) 888-6800
Cell: (302) 888-6873
Monday: 8 AM - 5 PM
Tuesday: 8 AM - 5 PM (Today)
Wednesday: 8 AM - 5 PM
Thursday: 8 AM - 5 PM
Friday: 8 AM - 5 PM
Saturday: Closed
Sunday: Closed