Wendy Gerzog
Professor of Law
wgerzog@ubalt.edu
410.837.4522, Law Center 307
Administrative Assistant: Shavaun O'Brien
410.837.4635, Law Center 300
Education
LL.M. (Taxation), George Washington University
J.D., University of Akron School of Law
M.A. (English), Assumption College
B.A., Clark University
Areas of Expertise
Tax
Estate Planning
Professor Gerzog joined the faculty after serving as a teaching fellow at the National Law Center of the George Washington University and as an attorney-adviser to the Honorable Norman O. Tietjens of the United States Tax Court in Washington, D.C.
Professor Gerzog is an Academic Fellow of the American College of Trust and Estate Counsel (ACTEC), an elected member of the American Law Institute (ALI), and a past chair of the AALS Donative Transfers, Fiduciaries, and Estate Planning Section.
She has testified before the U.S. Senate Finance Committee on a proposed amendment to the home office deduction section and before the Treasury Department on a proposed regulation under IRC deduction section 2053 regarding post death events and on a proposed amendment to the QTIP estate tax provisions.
Selected Publications
Books
Joseph M. Dodge, Wendy C. Gerzog, Bridget J. Crawford, Federal Taxes on Gratuitous Transfers: Law and Planning (Aspen 2011)
Articles and Essays
Not all Defined Value Clauses Are Equal, 10 Pitt. Tax Rev.____ (2012).
Another Turn with Turner, 136 Tax Notes 1613 (Sep. 24, 2012).
Façade Easement: Inexpert Valuation, 136 Tax Notes 199 (Jul. 9, 2012).
Wandering Far Afield With Defined Value Clauses,135 Tax Notes 1171 (May 28, 2012).
Defined Value Clauses and Fair Market Value, 134 Tax Notes 1685 (Mar. 26, 2012)
Boomer-ang Eldercare: Deductible Claim?, 134 Tax Notes 595 (Jan. 30, 2012)
FLP Loss, but Crummey Win, 133 Tax Notes 1139 (Nov. 28, 2011)
Excluding Expert Valuation Testimony, 132 Tax Notes 1423 (Sep. 26, 2011)
The New Super-Charged PAT (Power of Appointment Trust), 48 Houston L. Rev.507 (2011)
Mortgages and Conservation Easements: Not a Good Mix, 132 Tax Notes (Jul. 25, 2011)
Shapiro: Palimony and Estate Tax, 131 Tax Notes 859 (May 23, 2011).
Linton Reversed: Indirect Gift & Step Transaction, 130 Tax Notes 1607 (Mar. 28, 2011)
Caering About the Credit for Prior Transfers, 129 Tax Notes 1023 (Nov. 29, 2010)
The Price of an FLP Annual Exclusion, 128 Tax Notes 1075 (Sep. 6, 2010)
Morgens: More QTIP Mischief, 128 Tax Notes 329 (Jul. 19, 2010)
FLP in the Black, 127 Tax Notes 343 (Apr. 19, 2010)
Check-the-Box Regs and Gift Tax Discounts, 126 Tax Notes 871 (Feb. 15, 2010)
The Times They Are Not A-Changin': Reforming the Charitable Split Interest Rules (Again), 85 Chi-Kent L. Rev. 849 (2010)
Linton Family LLC and the Step Transaction Doctrine, 125 Tax Notes 1027 (Nov. 30, 2009)
From the Greedy to the Needy, 87 Ore. L. Rev. 1133 (2009)
Families for Tax Purposes: What About the Steps?, 42 U. Mich. J. of Law Reform 805 (2009)
Miller: Effective FLP Line Drawing, 124 Tax Notes 1273 (Sep. 21, 2009)
Negron: Circuits Now Split 2-2, 123 Tax Notes 767 (May 11, 2009)
Valuation Discounting Techniques: Terms Gone Awry, 61 Tax Lawyer 775 (2008)