Professor of Law, Emerita
Shavaun O'Brien, 410.837.4635
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
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 Hon. 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.
Books and Book Chapters
Chapter 7: Estate of Clack, in Feminist Judgments: Rewritten Tax Opinions, (Bridget J. Crawford and Anthony C. Infanti, eds.) (Cambridge U. Press, forthcoming 2017).
Joseph M. Dodge, Wendy C. Gerzog, Bridget J. Crawford, Federal Taxes on Gratuitous Transfers: Law and Planning (Aspen 2011, 2d ed forthcoming 2017).
Articles and Essays
Toward a Reality-Based Estate Tax, 57 B.C.L Rev. 1037 (2016).
A Simpler Verifiable Gift Tax, 6 Colum. J. Tax. L. 182 (2015).
Alms to the Rich: The Façade Easement Deduction, 34 Va. Tax Rev. 229 (2014).
What’s Wrong with a Federal Inheritance Tax? 49 Real Prop., Tr. & Est. L.J. 163 (2014).
Van Alen: A Reasonable Consistency, 142 Tax Notes 223 (Jan. 13, 2014).
Graev: Conditional Facade Easement, 140 Tax Notes 1607 (Sept. 30, 2013).
Koons: Interest Deduction and FLP Valuation Practice Pointers, 140 Tax Notes 375 (July 22, 2013).
Valuing Fractional Interests in Art for Estate Tax Purposes, 139 Tax Notes 1073 (May 27, 2013).
When Sommers Are Winters: Do Blanks Denote Revocability? 138 Tax Notes 1477 (March 25, 2013).
Wimmer Wins FLP Annual Exclusions, 138 Tax Notes 489 (Jan. 28, 2013).
Not All Defined Value Clauses are Equal, 10 Pitt. Tax Rev. 1 (2012).
Façade Easement: Inexpert Valuation, 136 Tax Notes 199 (July 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 (March 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 (Sept. 26, 2011).
The New Super-Charged PAT (Power of Appointment Trust), 48 Houston L. Rev. 507 (2011).
Shapiro: Palimony and Estate Tax, 131 Tax Notes 859 (May 23, 2011).
Linton Reversed: Indirect Gift & Step Transaction, 130 Tax Notes 1607 (March 28, 2011).
Morgens: More QTIP Mischief, 128 Tax Notes 329 (July 19, 2010).
FLP in the Black, 127 Tax Notes 343 (April 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).
Negron: Circuits Now Split 2-2, 123 Tax Notes 767 (May 11, 2009).
Valuation Discounting Techniques: Terms Gone Awry, 61 Tax Lawyer 775 (2008).