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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


Extending Abatement to Non-Probate Succession, 13 Est. Plan. & Community Prop. L.J. 487 (2021).

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