Wayne M. Gazur
 |
Taxation (including international, estate, individual, and corporate)
401 UCB
2450 Kittredge Loop Drive
Wolf Law Building Room
Boulder, CO 80309-0401
Office: 400B
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 |
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.
Published Books
| Gazur (with Robert M. Phillips), Estate Planning: Principles and Problems, (Aspen 4th ed.) (2015). |
| 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
| The White Whale: Bringing Emotion and Relevance to the Contemporary Trusts and Estates Course, 58 St. Louis U. L.J. pp. 785-804 (2014). |
| 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 2022 | Wills and Trusts | LAWS 6104-801 |
| Fall 2021 | Wills and Trusts | LAWS 6104-801 |
| Spring 2021 | Wills and Trusts | LAWS 6104-801 |
| Fall 2015 | Corporate Taxation | LAWS 6157-001 |
| Fall 2015 | Federal Estate and Gift Tax | LAWS 7207-001 |
| Spring 2015 | Corporate Taxation | LAWS 6157-001 |
| 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 |