Professor Gagliardi teaches Business Organizations, Business Transactions, Estate Planning: Wills and Trusts, Tax Exempt Organizations (Nonprofit
Organizations,) Taxation
of Estates and Gifts.
She also serves as the faculty supervisor to the
Rocky Mountain Elk Foundation School of Law Clinic.
Gagliardi served as Associate Dean from
2007 to 2010.
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/BOOKS/CASEBOOKS:
Federal Estate and Gift Taxation (LexisNexis 2009) (with James M. Delaney).
Modern Estate Planning (2d ed., LexisNexis 2003) (with J. Martin Burke & Michael Friel).
How to Save Time and Taxes Handling Estates (Matthew Bender 1996).
ARTICLES
Professor Gagliardi writes frequently in the areas of estate and business planning. Her most recent articles include:
Remembering the Creditor at Death: Aligning Probate and Nonprobate Transfers,
41 Real Property, Probate and Trust Journal 819 (2007).
Federal Wealth Transfer Tax Update 2006, ABA, Section of Taxation Midyear Meeting (2006).
Annual Estate, Gift and Generation-Skipping Transfer Tax Update, ABA,
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).
Administration of Insolvent Estates in Connecticut, 69 Conn. B.J. 386 (1995) (with Gregory A. Hayes and Steven M. Fast).
PRESENTATIONS
CLE Presentation, Tax for the General Practitioner (May 19, 1995) (with J. Martin Burke) (copy on file with The Univ. Mont. Sch. of Law Lib.). |
