Phyllis C. Taite (Smith)

Associate Professor
Phone: 407-254-3236
Email: phyllis.smith@famu.edu

Phyllis SmithPhyllis C. Taite (Smith) is a tenured associate 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 Smith 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: Assistant :
     M, W, TH 10 a.m. to 12 p.m.       Doranne Riggio
     or by appointment       Office: 407-254-4022


Courses taught by Professor Smith: Links:


Publications by Professor Taite (Smith) :


  • The Estate and Gift Tax Implications of Domestic Self-Settled Asset Protection Trusts:  Can You Really Have Your Cake and Eat It Too?  44 New Eng. L. Rev 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 J. Afr.-Am. L. & Pol'y 181 (2008).