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

Coming to Terms with the Uniform Probate Code’s Reformation of Wills, 64 South Carolina Law Review (forthcoming 2012).

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

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 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
Spring 2012	Income Taxation	LAWS 6007-001
Spring 2012	Wills and Trusts	LAWS 6104-001
Fall 2011	Corporate Taxation	LAWS 6157-001
Spring 2011	Wills and Trusts	LAWS 6104-001
Spring 2011	Federal Estate and Gift Tax	LAWS 7207-001
Spring 2010	Wills and Trusts	LAWS 6104-001
Spring 2010	Accounting Issues for Lawyers	LAWS 6281-001
Fall 2009	Corporate Taxation	LAWS 6157-001
Spring 2009	Income Taxation	LAWS 6007-001