Phyllis Taite is a tenured Professor of Law at Florida A&M University College of Law. She holds an LL.M. in Taxation from the University of Florida, Levin College of Law, and a J.D. from Florida State University College of Law and a B.S. from Florida A&M University. She teaches Wills and Estates, Trusts and Fiduciary Administration, Estate & 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 appear in law reviews across the nation and her articles have been cited by leading tax scholars. She has served as a speaker, panelist, and commentator at a number of national conferences. She has also served as the faculty advisor of the Volunteer Income Tax Program receiving several honors from the community and Internal Revenue Service. She is also a regular contributor to Tax Notes, a leading provider of tax news and analysis for the global community.

Professor Taite is also a community leader. She serves on numerous boards and committees including the FAMU Foundation, Board of Directors, Faculty Senate, and the Florida Bar Continuing Legal Education Committee. She is a member of numerous professional organizations including the Real Property and Probate Section of the Florida Bar, The Florida Bar, and the American Bar Association. She is admitted to practice in the U.S. Court of Appeals for the Armed Forces and the State Bar of Florida.

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

2019

Interim Associate Dean and Professor of Law, Phyllis Taite, was appointed to Florida Probate Rules Committee of the Florida Bar. The scope and function of the Probate Rules Committee is to carry out the mandate of Rule 2.140, Florida Rules of Judicial Administration, concerning the proposal of new rules of procedure and changes to existing rules.

Interim Associate Dean and Professor of Law, Phyllis Taite also has another publication. Her latest article, Freedom of Disposition v. Duty of Support: What’s a Child Worth? was published in the Wisconsin Law Review. This Article explores historical justifications for favoring freedom of disposition and provides a comparative analysis of how other countries deal with the duty to support families, specifically children, after death. The selected civil jurisdictions for the focus of this Article were Spain, Louisiana and British Columbia. The selected jurisdictions under common law systems were New Zealand, Canada and the United Kingdom.

On July 10, 2019, Professor Taite provided a free Estate Planning seminar as part of the education component of the Habitat for Humanity Homeownership program. The Habitat for Humanity’s Homeownership program revitalizes and strengthens communities by building affordable homes for low to very low-income families who are unable to qualify for conventional financing but are willing to work hard to improve their family’s lives. The homeowners must take classes in personal finances, home maintenance and other relevant topics to help ensure capability for the demands of owning a home. Professor Taite provided the Estate Planning seminar as part of the education component of the homebuying program.

Interim Associate Dean and Professor of Law, Phyllis Taite, was selected to attend the Thirty-Fourth Economics Institute for Law Professors, hosted by the Henry G. Manne Program in Law and Economic Studies at the Antonin Scalia Law School at George Mason University. Interim Associate Dean Taite researches, writes and teaches primarily in the areas of tax law, tax policy and leading issues in trust and estates. This program is designed to help participants broaden their analytical tools in order to enhance their scholarship. It covers basic price theory, with emphasis on the allocative effects of alternative property rights regimes, transaction cost economics and the application of basic economic theory to a variety of legal issues. Interim Associate Dean Taite was one of 30 law professors selected to attend this year’s program.

On April 30, Interim Dean Nicky Boothe and Interim Associate Dean Phyllis Taite participated in the Women of the Boardroom program hosted by Greenberg Traurig. This event provides a forum for networking and exchanging ideas which enable Central Florida women executives to effectively compete in the corporate community. Greenberg Traurig hosts this “invitation only” event on a quarterly basis and features speakers who have broken through the “glass ceiling” in order to achieve success.

Professor Taite served as a moderator and presenter on a tax panel at the Fourth National People of Color Legal Scholarship Conference held at American University Washington College of Law on 3/23/19. The panel was comprised of top scholars across the nation. These scholars presented their legal scholarship on leading issues in tax policy and social justice. Professor Taite’s scholarship focused on the economic consequences of the Tax Cuts and Jobs Act that disproportionately benefit the wealthy and proposed ways to shift tax responsibility back to the wealthiest taxpayers.

2018

On November 28, 2018, Professor Taite provided a free Estate Planning seminar as part of the education component of the Habitat for Humanity Homeownership program. The Habitat for Humanity’s Homeownership program revitalizes and strengthen communities by building affordable homes for low to very low-income families who are unable to qualify for conventional financing but are willing to work hard to improve their family’s lives. The homeowners must take classes in personal finances, home maintenance and other relevant topics to help ensure capability for the demands of owning a home. Professor Taite provided the Estate Planning seminar as part of the education component of the homebuying program.

Professor Phyllis Taite participated as an invited panelist in a symposium hosted by the Wisconsin Law Review entitled the “Wills, Trusts and Estates Meets Gender, Race and Class” at the University of Wisconsin Law School. Professor Taite delivered a presentation entitled “Freedom of Disposition v Duty of Support: What’s a Child Worth?” as part of a panel entitled “Transmitting Wealth and Lack of Wealth.” Professor Taite’s presentation explored the historical justifications for favoring freedom of disposition in estates balanced with the duty to provide financial support to surviving children.

On April 18, 2018, Professor Taite provided a free Estate Planning seminar as part of the education component of the Habitat for Humanity Homeownership program. The Habitat for Humanity’s Homeownership program revitalizes and strengthen communities by building affordable homes for low to very low-income families who are unable to qualify for conventional financing but are willing to work hard to improve their family’s lives. The homeowners must take classes in personal finances, home maintenance and other relevant topics to help ensure capability for the demands of owning a home. Professor Taite provided the Estate Planning seminar as part of the education component of the homebuying program.

Professor Taite delivered a presentation on her paper: “Making Tax Policy Great Again: America You’ve Been Trumped” at Boston College on April 4, 2018 as part of its Tax Policy Workshop Series hosted by Jim Repetti, Shu-Yi Oei, and Diane Ring.

2017

  • Professor Taite delivered a presentation, “Disinherited in America,” on a webinar panel hosted by the American Bar Association Real Property, Trust, and Estate Law Section. The panel, “Airbrushed Heirs: The Problem of Children Omitted from Wills,” was held on May 16, 2017.The link to the webinar is available here:https://shop.americanbar.org/ebus/ABAEventsCalendar/EventDetails.aspx?productId=258084357&sc_cid=RPECLE
  • 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.

Archives

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) 
  • 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