Photo of Grayson McCouch

Grayson McCouch

Gerald Sohn Professor of Law



Mailing Address:
Box #117625 Gainesville, FL 32611


(352) 273-0991

(352) 392-3005

Professor Grayson M.P. McCouch is the Gerald Sohn Professor of Law at the University of Florida. He holds an A.B. from Harvard University, a J.D. from Stanford Law School, and an LL.M. (Taxation) from Boston University. After law school he clerked for Judge Hugh Bownes on the U.S. Court of Appeals for the First Circuit, practiced law with firms in Boston and Minneapolis, and served as a member of the law faculty at the University of Miami and the University of San Diego.

Professor McCouch teaches primarily in the areas of estate and gift taxation, trusts and estates, and estate planning. He is a co-author of leading casebooks on gratuitous transfers and federal estate and gift taxation. His published articles reflect a wide range of scholarly interests including estate and gift taxation, inheritance law, social security, retirement savings policy, and tax shelters. He is a member of the American Law Institute.

Professor McCouch's scholarship can be found on:


LL.M. (Taxation), Boston University J.D., Stanford University A.B., Harvard University

Teaching and Scholarship

Estates and Trusts; Taxation of Gratuitous Transfers; Estate Planning.

Professional Activities

  • University of Florida: Joined College of Law faculty as Professor in 2013;
  • Previous Academic Experience: Professor, University of San Diego School of Law (2001-2013); Professor, University of Miami School of Law (1995-2001); Associate Professor, University of Miami School of Law (1990-1991, 1992-1995); Associate Professor, University of Missouri - Columbia School of Law (1991-1992).
  • Government Service: Law Clerk, Judge Hugh H. Bownes, U.S. Court of Appeals for the First Circuit (1983-1984).
  • Private Practice: Sullivan & Worcester (Boston, MA, 1984-1986); Dorsey & Whitney (Minneapolis, MN, 1986-1990).
  • Professional Associations: American Law Institute.

Estates & Trusts (6430)

Taxation of Gratuitous Transfers (6620)

Estate Planning (6450)


Gratuitous Transfers, 6th ed. (Thomson/West 2013) (with Ascher, Clark & Murphy) Federal Estate and Gift Taxation, 10th ed. (Thomson/West 2011) (with Bittker & Clark)


Who Killed the Rule Against Perpetuities?, _ Pepp. L. Rev. _ (2013) (forthcoming) The Empty Promise of Estate Tax Repeal, 28 VA. TAX REV. 369 (2008) COBRA Strikes Back: Anatomy of a Tax Shelter, 62 TAX LAW. 59 (2008) (with Burke)