Professor of Law
B.S., University of California, Davis
J.D., University of San Diego Law School
LL.M., University of Florida School of Law
Areas of Expertise
- Tax, Wills and Trusts
Office: 716T
Professor Yamamoto specializes in tax law teaching federal income tax, corporate tax, and federal estate and gift tax at South Texas College of Law Houston. He joined the faculty in 1996 after teaching at the University of Florida School of Law. He worked as an associate with a San Diego law firm and clerked for U.S. District Court Judge Irving Hill in Los Angeles after graduating from law school. He is the author of a practitioner’s reference book on tax called Federal Transfer Taxes Code and Regulations, and of many articles on legal education, estate taxes, and taxpayer relief measures. He is a graduate of the University of California, earned his law degree at the University of San Diego, and his LLM in tax at the University of Florida.
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ARTICLES
Banning Laptops in the Classroom: Is it Worth the Hassles? 57 J. Legal Educ. 477 (2007).
What Is in a Name? The Letterhead Impact Project , 22 J. Legal Studies Educ. 65 (2004).
A Trust Analysis of a Gestational Carrier’s Right to Abortion , 70 Fordham L. Rev. 93 (2001). (with Shelby A. Dickerson Moore)
Taxing Income from Mailing List and Affinity Card Arrangements: a Proposal , 38 San Diego L. Rev. 221 (2001).
Effects if an Estate Tax Repeal , Tex. Law., Sept. 13, 1999, at 35.
A Proposal for the Elimination of the Exclusion for State Bond Interest , 50 Fla. L. Rev. 145 (1998).
Important Changes Made by the Taxpayer Relief Act of 1997 , Quarterly, Wint., 1997, at 10.
Federal Taxation’s Taxpayer Relief Adds Needless Complexity , Tex. Law., Sept. 8, 1997, at 24.
BOOKS
Federal Transfer Taxes: Code and Regulations: Selected Income Tax Provisions (2021 ed). (New York: Foundation Press, 2021).
Federal Tax Research: Guide to Materials and Techniques. 11th Ed. (St. Paul, MN: Foundation Press, 2020). (with Gail Levin Richmond)
Federal Transfer Taxes: Code and Regulations: Selected Income Tax Provisions. (New York: Foundation Press, 2020).
Federal Transfer Taxes: Code and Regulations: Selected Income Tax Provisions. (New York: Foundation Press, 2019).
Handling Federal Estate and Gift Taxes (Revised 6th Ed.) (Eagan, MN: Thomson Reuters, 2019). (With Myron Kove & James M. Kosakow)
Federal Income Taxation. 14th Ed. (St. Paul, MN: West Academic Publishing, 2018). (With David M. Hudson & Stephen A. Lind)
Federal Tax Research: Guide to Materials and Techniques. 10th Ed. (St. Paul, MN: Foundation Press, 2018). (with Gail Levin Richmond)
Federal Wealth Transfer Taxes. 5th Ed. (St.Paul, MN: West Academic Publishing, 2018). (With Samuel A. Donaldson)
Federal Income Taxation. 13th Ed. (St. Paul, MN: West Academic, 2016). (With David M. Hudson & Stephen A. Lind)
Federal Wealth Transfer Taxes. 4th Ed. (Eagan, MN: West Academic, 2016). (With Samuel A. Donaldson)
Selected Income Tax Sections: Federal Transfer Taxes Code and Regulations with Klein Map. (New York: Foundation Press, 2016).
Federal Transfer Taxes: Code and Regulations: Selected Income Tax Provisions. (New York: Foundation Press, 2015).
Federal Transfer Taxes: Code and Regulations 2014. (New York: Foundation Press, 2014).
Federal Transfer Taxes: Code and Regulations + Estate and Gift Transfer Map 2013. (New York: Foundation Press, 2013).
Federal Income Taxation. 12th Ed. (Eagan, MN: West, 2013). (With David M. Hudson & Stephen A. Lind)
Federal Wealth Transfer Taxes . 3rd ed. (St. Paul, MN: West, 2013). (with Samuel A. Donaldson)
Black Letter Outline On Federal Wealth Transfer Taxes . 2nd ed. (St. Paul, MN: West Group, 2011).
Federal Income Taxation . 11th ed. (St. Paul, MN: Thomson/West, 2011). (with David M. Hudson & Stephen A. Lind)
Federal Transfer Taxes Code and Regulations with Klein Estate and Gift Tax Map . (New York: Foundation Press 2011).
Federal Transfer Taxes: Code and Regulations (with Selected Income Tax Provisions) . (New York: Foundation Press 2010).
Federal Transfer Taxes Code and Regulations . 2009 ed. (New York: Foundation Press 2009).
Federal Transfer Taxes Code and Regulations . 2008 ed. (New York: Foundation Press 2008).
Federal Transfer Taxes Code and Regulations . 2007 ed. (New York: Foundation Press 2007).
Federal Wealth Transfer Taxes . (St. Paul, MN: West Group, 2006). (with Samuel A. Donaldson)
Federal Transfer Taxes Code and Regulations (with Selected Income Tax Provisions) . (St. Paul, MN: Foundation Press 2006).
COMMENTARIES
Latest Changes Make Tax Code Even More Confusing , Hous. Chronicle, Aug. 22, 1997 at 35A.
MISCELLANEA
Federal Transfer taxes Code and Regulations + Estate and Gift Tax Map . (Foundation Press, 2013).