Associate
Dean Gagliardi
teaches Estate
Planning, Business
Organizations, Business
Transactions, Federal
Estate and Gift Taxation, and Nonprofit Organizations.
She also serves as the faculty supervisor to the
Rocky Mountain Elk Foundation School of Law Clinic. Gagliardi
assumed the duties of Associate Dean in 2007.
Prior
to teaching in the estate and business planning
areas, Professor Gagliardi practiced in those areas
with the law firms of Perkins Coie, Seattle, Washington,
and Day, Berry & Howard, Hartford, Connecticut.
She clerked for The Honorable William J. Jameson,
Senior Judge, United States District Court for
Montana, and for the Honorable James R. Browning,
then Chief Judge, Ninth Circuit Court of Appeals.
She has been elected as an Academic Fellow of
the American College of Trust and Estate Attorneys,
and is past chair of Business, Estates, Trust,
Tax and Real Estate Section of the Montana State
Bar Association.
Professor
Gagliardi earned her LL.M. in taxation from New York
University School of Law, where she received the
Harry J. Ruddick award for distinction in the graduate
tax program and served on the New York Tax Law Review
as a graduate editor. She earned her J.D. from The
University of Montana School of Law, and her B.A.
from Yale University.
TREATISES
Professor
Gagliardi is the current author of the treatise, How
to Save Time and Taxes Handling Estates (LexisNexis).
Modern Estate Planning (2d ed., LexisNexis
2003) (with J. Martin Burke & Michael Friel).
ARTICLES
Professor Gagliardi writes frequently in the areas
of estate and business planning. Her most recent articles
include:
Annual Estate, Gift and Generation-Skipping Transfer
Tax Update, American Bar Association, Section
of Taxation Midyear Meeting (Jan. 22, 2005).
Use of Marital Deduction Trusts Achieves Planning
Goals, 104 Tax Notes 1043 (Aug. 27, 2004).
New Guidance on Annual Exclusion Gifts of Entity
Interests, 2003 Tax Notes 156-24 (Aug. 13, 2003).
Strangi III: Right Answer Wrong Reason? Or, Just
Plain Wrong?, 2003 Tax Notes 135-17 (July 14,
2003).
Economic Substance in the Context of Federal Estate
and Gift Tax: The Internal Revenue Service Has It
Wrong, 64 Mont. L. Rev. 389 (2003). |
