Tenured and Tenure-Track Faculty
Wayne M. Gazur

Professor of Law
Taxation (including international, estate, individual, and corporate)

University of Colorado Law School
464 Wolf Law Building
401 UCB
Boulder, CO  80309-0401
Phone: (303) 492-7013
E-mail: wayne.gazur@colorado.edu

Curriculum Vitae:  View (PDF format)

Educational Background:
LL.M.   University of Denver College of Law   1984  
J.D.   University of Colorado School of Law   1981   Order of the Coif
B.S.   University of Wyoming   1976   with Honor

Bio:
After spending five years in private practice, Wayne Gazur first joined the faculty of the University of Colorado as a lecturer in business and law. He became an associate professor in a joint position between the College of Business and Administration and the Law School in 1990. In 1999 his joint position was converted to that of an associate professor of law and tax program liaison to the College of Business and Administration. He is now a full professor appointed to the Law School. He was named a Charles Inglis Thomson Fellow in 1999. His educational background and research efforts are concentrated in the area of taxation, including estate and business planning. His articles have appeared in a variety of law reviews, and have been cited extensively in the field. His current research interests include taxation and alternatives to the individual income tax, and he has recently completed an estate planning textbook.


Forthcoming

The White Whale: Bringing Emotion and Relevance to the Contemporary Trusts and Estates Course, 58 St. Louis U. L.J. __ (2014).

Published Books

Gazur (with Robert M. Phillips), Estate Planning: Principles and Problems, (Aspen 3d ed.) (2011).
Gazur (with Robert M. Phillips), Estate Planning: Principles and Problems, (Aspen 2d ed.) (2008).
Gazur (with Robert M. Phillips), Case Studies in Estate Planning, (Aspen) (2004).

Articles

Coming to Terms with the Uniform Probate Code's Reformation of Wills, 64 South Carolina L. Rev. 403 (2012).
An Arm's Length Solution to the Shareholder Loan Tax Puzzle, 40 Seton Hall L. Rev. 407 (2010).
Assessing Internal Revenue Code Section 132 After Twenty Years, 25 Va. Tax Rev. 977 (2006).
Colorado Revisits the Rule Against Perpetuities, Colo. Law., Nov. 2006, at 75. (2006).
Abandoning Principles: Qualified Tuition Programs and Wealth Transfer Taxation Doctrine, 2 Pittsburgh Tax Review 1 (2004).
A Primer on the Sale of Residence Tax Rules after the Proposed Regulations, Colorado Lawyer, Volume 30, No. 8, pp. 97-104 (2001).
Muddling Along with the Federal Wealth Transfer Tax: A Survey of Practitioners and Law School Professors, Real Property, Probate, and Trust Journal, Volume 34, Number Three, pp. 517-600 (1999).
Do They Practice What We Teach?: A Survey of Practitioners and Estate Planning Professors, Virginia Tax Review, Volume 19, Number One, pp. 1-62 (1999).
Gazur (with Edward J. Gac), Tapping "Rainy Day" Funds for the Reluctant Entrepreneur: Downsizing, Paternalism, and the Internal Revenue Code, Kentucky Law Journal, Volume 86, Number One, pp. 127-161 (1997).
Gazur (with Dale A. Oesterle), What's in a Name?: An Argument for a Small Business "Limited Liability Entity" Statute (with Three Subsets of Default Rules), Wake Forest Law Review, Volume 32, Number One, pp. 101-148 (Business Law Symposium "The Revolution of the Limited Liability Entity") (1997).
The Limited Liability Company Experiment: Unlimited Flexibility, Uncertain Role, Law and Contemporary Problems, Volume 58, Number Two, pp. 135-185 (1995).
The Forgotten Link: "Control" in Section 482, Northwestern Journal Of International Law & Business, Volume 15, Number One, pp. 1-74 (Fall 1994).
Death and Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Virginia Tax Review, Volume 11, Number Two, pp. 263-347 (Fall 1991).
Assessing the Limited Liability Company, Case Western Reserve Law Review, Volume 41, Number Two, pp. 387-501 (1991).

Other Publications

Gazur (with Betty R. Jackson), Price Waterhouse Coopers, Case Studies in Taxation (1998).

Book Chapters

Accounting Issues in Mergers and Acquisitions, in Dale A. Oesterle, Mergers and Acquisitions, pp. 171-188 (2001).
Federal Income Tax Treatment of Mergers, Acquisitions, and Reorganizations, in Dale A. Oesterle, Mergers and Acquisitions, pp. 189-230 (2001).

Courses:

Fall 2014 Income Taxation LAWS 6007-001
Fall 2014 Federal Estate and Gift Tax LAWS 7207-001
Spring 2014 Corporate Taxation LAWS 6157-001
Fall 2013 Income Taxation LAWS 6007-001
Fall 2013 Federal Estate and Gift Tax LAWS 7207-001
Spring 2013 Income Taxation LAWS 6007-001
Spring 2013 Wills and Trusts LAWS 6104-001
Fall 2012 Corporate Taxation LAWS 6157-001