Professor of Law
B.A., Clark University
M.A. (English), Assumption College
J.D., University of Akron
LL.M. (Taxation), George Washington University
Telephone: (410) 837-4522
Room Number: LC 307
E-mail
Administrative Assistant: Barbara Coyle, (410) 837-4635, (on campus x4635), LC 300
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.
Professor Gerzog has published numerous scholarly articles. Her recent publications include:
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).
More of Professor Gerzog's articles may be found online at http://ssrn.com/author=243167.