Phyllis C. Taite

Professor of Law

Phyllis Taite is a tenured professor at Florida A&M University College of Law. She holds a LL.M. in Taxation from the University of Florida, Levin College of Law, and a J.D. from Florida State University College of Law. She teaches Estates and Trusts, Estate and Gift Tax, Federal Income Tax and other estates or tax related courses. She has also taught, Property I and Property II, Partnership Taxation, Trial Practice, Torts, and Florida Constitutional Law. Prior to teaching, she practiced law for approximately eight years as a commissioned officer and attorney in the United States Army Judge Advocate General’s Corps (JAG) where she provided estate planning needs to soldiers serving throughout the country and overseas.

Professor Taite focuses her scholarship on leading issues in tax policy. Her articles have appeared in the University of Memphis Law Review, New England Law Review and the Berkeley Journal of African-American Law & Policy. Her articles have been cited by leading tax scholars and she has served as a speaker, panelist and commentator at a number of national conferences focusing on leading issues of tax policy. She has also served as the coordinator of the Volunteer Income Tax Program receiving several honors from the community and Internal Revenue Service.

Office Hours:

M, W, TH 10 a.m. to 12 p.m. or by appointment

Assistant:

Evett Collins
Office: (407) 254 3264
Email: evett.collins@famu.edu

Courses taught by Professor Taite:

  • Estates & Gift Taxation
  • Estate Planning
  • Estates & Trust
  • Federal Income Taxation
  • Property
  • Property II

 

FACCOLADES

2017

  • Professor Taite published Estate of Purdue: A Blueprint for FLPing in the February 2017 issue of Tax Notes, the leading journal for tax professionals. Professor Taite examines Estate of Purdue, in which the Tax Court held that assets of the decedent that were transferred to the family limited liability company were not includable in the gross estate, that transfers to the family trust qualified for an annual exclusion, and that the estate could deduct interest on loans from the estate’s beneficiaries. The article is attached.

    Taite – Purdue Article

  • Professor Taite published Estate of Holliday: FLPing the Script in the Heckerling Issue of Tax Notes, the leading journal for tax professionals. The Heckerling Issue is the most visible Tax Notes publication for Estate and Tax Planning professionals. A copy of the article is attached. In the article, Professor Taite examines Estate of Holliday, in which the Tax Court held that the full value of the property transferred to a family limited partnership was properly includable in the decedent’s estate because the decedent had a retained right in the property and no significant nontax reasons for making the transfer.

    Taxnote Holliday

2016

  • Professor Taite served as one of 20 invited panelists from across the country for Wills, Trusts and Estates Meets Gender Race and Class: Part 2, held September  9-11, 2016 at the Oklahoma City University School of Law.  She presented her current scholarly project, The Child Left Behind: A Comparative Analysis of a Child’s Right to Inherit in which she discussed why the best interest of the child is better served by the statutory forced share of the parent’s estate over the parent’s testamentary freedom.  

  • Professor Taite accepted an offer of publication from The San Diego Law Review to publish her article, Saving the Farm or Giving Away the Farm: A Critical Analysis of the Capital Gains Tax.  In the article, she offers proposals to reform tax policy and address some of the inequities to move towards a more balanced approached in tax policy.  The proposals in this article are specifically designed to reallocate capital gains preferences to shift certain benefits towards the middle and lower class, phase out certain preferences, and eliminate preferences that only benefit the wealthiest taxpayers.

2015

  • Professor Phyllis Taite, Professor Nicola Boothe-PerryProfessor Cori Harvey, and Professor Deleso Alford participated and a scholarly contribution to the 9th Annual Lutie A. Lytle Black Women Law Writing Workshop held July 9-12, 2015 at Vanderbilt Law School in Nashville, Tennessee.
  • Professor Phyllis Taite was selected to be a member of the FAMU Leadership Academy.  As a member of Leader Class 2015, Professor Taite will participate in in-depth training, interactive dialogues, and visioning exercises to enhance her professional and leadership development, empowering her to be a change agent in higher education.

  • Professor Phyllis Taite’s article, “Crummy Delivers Another Knockout Punch to the IRS” was published in the November 9, 2015, issue of Tax Notes, beginning on page 839.  In the article, Professor Taite discussed the case of Mikel v. Commissioner, in which the Tax Court addressed whether the donors qualified for the annual exclusion for gifts made to a trust with an in terrorem provision and a mandatory arbitration clause.

 

PUBLICATIONS

2010-2015

Articles

  • Crummey Delivers Another Knockout Punch to the IRS, Estate and Gift Tax RAP session, Tax Notes, (Nov. 2015) 
  • An Ounce of Planning is Worth a Pound of Litigation Prevention, Estate and Gift Tax RAP session, Tax Notes (May 2015)
  • Offshore Trustees Beware: No Pre-Levy Notice for You, Estate and Gift Tax RAP session, Tax Notes (January 2015)
  • Taxes, the Problem and Part of the Solution: A Model for Vanishing Deductions and Exclusions for Residence-Based Tax Preferences, 59 New York Law School Law Review 115 (2014)
  • Exploding Wealth Inequalities: Does Tax Policy Promote Social Justice or Social Injustice, 36 Western New England Law Review 201 (2014)
  • Madoff Madness in Estate of Kessel, Estate and Gift Tax RAP session, Tax Notes (November 2014)
  • A Nightmare in Elwood Estate, Estate and Gift Tax RAP session, Tax Notes (July 2014)
  • Trombetta: The Two Trust Tango, Estate and Gift Tax RAP session, Tax Notes (April 2014)
  • Change We Can’t Believe In…Or Afford:  Why the Timing Is Wrong to Reduce the Estate Tax for the Wealthiest Americans, 42 University of Memphis Law Review 493 (2012) 

Archives

Articles

  • The Estate and Gift Tax Implications of Self-Settled Domestic Asset Protection Trusts: Can You Really Have Your Cake and Eat It Too? 44 New England Law Review 25 (2009). 
  • The Elusive Cap and Gown:  The Impact of Tax Policy on Access to Higher Education for Low-Income Individuals and Families, 10 Berkeley Journal of African-American Law & Policy Law Review 181 (2008).

 

SCHOLARLY COMMONS

Scholarly Commons @ FAMU Law Archives

 

CURRICULUM VITAE

Phyllis C. Taite CV

 

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