Photo of Grayson McCouch

Grayson McCouch

Gerald Sohn Professor of Law



Mailing Address:
Box #117625 Gainesville, FL 32611


(352) 273-0991

(352) 392-3005


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)