The campus will resume normal operations and schedules on Saturday, September 21, 2019.

Mark R. Siegel

Professor of Law

B.S., B.A., University of Florida
J.D., Florida State University
LL.M., Emory University

Areas of Expertise

  • Estate & Gift Taxation
  • Estate Planning
  • Federal Income Taxation
  • Wills and Trusts


Office: 717T


The Need To Look Back For Sales Of A Principal Residence, 41 S. Ill. U. L.J. 67 (2016).

I.R.C. Section 1014(E) And Gifted Property Reconveyed In Trust , 27 Akron Tax J. 33 (2011-12).

Who Should Bear the Bite of Estate Taxes on Non-Probate Property? 43 Creighton L. Rev. 747 (2010).

Recognizing Asset Value and Tax Basis Disparities to Value Closely-Held Stock , 58 Baylor L. Rev. 861 (2006).

Unduly Influenced Trust Revocations , 40 Duq. L. Rev. 241 (2002).

The Relation-Back Doctrine: Towards a Consistent Tax Rule for Gifts by Check , 52 Rutgers L. Rev. 185 (1999).

Federal Taxation, Fifth Circuit Symposium , 41 Loy. L. Rev. 483 (1995).

Retained Possession and Enjoyment: Searching Out the Reality for Residential Transfers , 24 Sw. U. L. Rev. 81 (1994).

The Internal Revenue Code’s Assault on Buy Sell Agreements , 54 La. L. Rev. 149 (1993) reprinted in 45 Monthly Dig. Tax Articles, Dec. 1994, at 1.

Building With Kirby Lumber : a Critique of Related-Party Debt Acquisitions , 28 Tulsa L.J. (1992) reprinted in 44 Monthly Dig. Tax Articles, Jan. 1994, at 52.

Structuring Buy-Sell Agreements for Closely Held Corporations , 5 Prac. Tax Law., Wint. 1991, at 75.

Creditors’ Rights-Garnishment-Reducing Past-Due Child Support to Final Money Judgment. The Vanishing Exception to Wage Exemption -Sokolsky v. Kuhn, 405 So.2d 975 (Fla. 1981), 10 Fla. St. U. L. Rev. 301 (1982).


Post Death Checklist , Wills & Probate Institute (Houston: South Texas College of Law Houston, 1992). (Tab N)

1031 Exchange Regulations: the Law, the Changes, and the Impacts , Advanced Real Estate Law Institute (Houston: South Texas College of Law Houston, 1991). (Tab G)

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CV (PDF format)

Practice Exams