Grayson M.P. McCouch

University of Florida Levin College of Law

Professor

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 17,283

SSRN RANKINGS

Top 17,283

in Total Papers Downloads

3,562

SSRN CITATIONS

3

CROSSREF CITATIONS

3

Scholarly Papers (24)

1.

COBRA Strikes Back: Anatomy of a Tax Shelter

Tax Lawyer, Vol. 62, No. 1, San Diego Legal Studies Paper No. 08-23
Number of pages: 34 Posted: 19 Jun 2008 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 836 (35,607)

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economic substance, contingent liabilities, partnership, Cemco, Kornman, Stobie Creek, Jade, Sala, Klamath, retroactive, options, abuse, tax shelter, professional responsibility

2.

Adversity, Inconsistency, and the Incomplete Nongrantor Trust

39 Va. Tax Rev. 419 (2020), University of Florida Levin College of Law Research Paper No. 20-33
Number of pages: 33 Posted: 05 Aug 2020 Last Revised: 06 Oct 2020
Grayson M.P. McCouch
University of Florida Levin College of Law
Downloads 227 (165,740)

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3.

Review of Graetz & Shapiro, Death by a Thousand Cuts: The Fight Over Taxing Inherited Wealth

Tax Notes, Vol. 107, 2005, San Diego Legal Studies Paper No. 08-072
Number of pages: 4 Posted: 22 Aug 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 219 (171,450)

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estate tax, repeal, grass roots, polls, tax policy, political science

4.

Stobie Creek: Too Good to Be True‘

San Diego Legal Studies Paper No. 08-062
Number of pages: 2 Posted: 08 Aug 2008 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 212 (176,823)

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tax shelter, economic substance, Stobie Creek, penalties, partnership, retroactivity, liabilities, contingent

5.

Who Killed the Rule Against Perpetuities?

Pepperdine Law Review, Vol. 40, No. 5, 2013, San Diego Legal Studies Paper No. 13-106
Number of pages: 21 Posted: 22 Jan 2013
Grayson M.P. McCouch
University of Florida Levin College of Law
Downloads 202 (184,988)

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Estate Tax, Generation Skipping, Perpetuities, Dynasty Trusts, Perpetual Trusts

6.

The Empty Promise of Estate Tax Repeal

San Diego Legal Studies Paper No. 08-27
Number of pages: 20 Posted: 24 Jun 2008
Grayson M.P. McCouch
University of Florida Levin College of Law
Downloads 195 (190,984)

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tax, tax policy, estate tax

7.

Probate Law Reform and Nonprobate Transfers

University of Miami Law Review, Vol. 62, 2008, San Diego Legal Studies Paper No. 08-026
Number of pages: 14 Posted: 24 Jun 2008
Grayson M.P. McCouch
University of Florida Levin College of Law
Downloads 186 (199,236)

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wills, trusts, estates, nonprobate transfers, will substitutes, Uniform Probate Code

8.

Carlisle: A 'Hollow Victory'?

San Diego Legal Studies Paper No. 09-013
Number of pages: 3 Posted: 02 Jun 2009 Last Revised: 11 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 177 (208,064)

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tax shelter, COBRA, Son-of-BOSS, arbitration, jurisdiction, fraud, professional responsibility, fee sharing, stock warrants, Carlisle, Curtis, Andersen, Bricolage, Clearmeadow, Tigers Eye, tax shelter promoter

9.

Turning Slogans into Tax Policy

Virginia Tax Review, Vol. 27, No. 4, 2008, San Diego Legal Studies Paper No. 08-018
Number of pages: 27 Posted: 01 Apr 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 154 (234,102)

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estate tax, corporate tax, dividends, budget, distributional effects, Bush tax cuts

10.

Family Limited Partnerships: Discounts, Options, and Disappearing Value

Florida Tax Review, Vol. 6, 2004
Number of pages: 25 Posted: 20 Aug 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 140 (252,983)

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partnership, limited, family, FLP, estate tax, gift tax, valuation, discount, marketability, control, retained interest, transfer tax

11.

Privatizing Social Security: Administration and Implementation

Washington & Lee Law Review, Vol. 58, 2001, U San Diego Law & Econ Research Paper No. 16
Number of pages: 37 Posted: 29 Aug 2001 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 139 (254,463)
Citation 5

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social security, privatization, investment, administrative, women, minorities, low income, budget

12.

Lipstick, Light Beer, and Backloaded Savings Accounts

San Diego Legal Studies Paper No. 07-24
Number of pages: 56 Posted: 30 Nov 2005
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 131 (266,271)

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tax policy, employee benefits

13.

Death Without Taxes

Number of pages: 56 Posted: 29 Aug 2001
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 121 (282,605)

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14.

Snookered Again: Castle Harbour Revisited

Tax Notes, p. 1143, September 2010, San Diego Legal Studies Paper No. 10-034
Number of pages: 13 Posted: 14 Sep 2010
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 107 (308,016)

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Partnership, Partner, Allocations, Equity, Culbertson, Castle Harbour, Classification, Business Purpose

15.

The Moving Target of Tax Reform

93, N.C. L. Rev. 649 (2015), University of Florida Levin College of Law Research Paper No. 15-1
Number of pages: 25 Posted: 02 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 98 (326,518)

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16.

Social Security Reform: Lessons from Private Pensions

Cornell Law Review, Vol. 92, 2007, San Diego Legal Studies Paper No. 08-070
Number of pages: 25 Posted: 18 Aug 2008
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 88 (349,535)

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pensions, social security, individual accounts, women, administrative, investment risk, default, 401(k), annuity

17.

Estate Tax Repeal: Through the Looking Glass

San Diego Legal Studies Paper No. 08-051
Number of pages: 45 Posted: 03 Apr 2003 Last Revised: 12 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 83 (362,155)

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estate tax, repeal, carryover basis, budget, distributional, Bush tax cuts

18.

Illusory Partnership Interests and the Anti-Antiabuse Rule

Tax Notes, August 2011
Number of pages: 11 Posted: 11 Aug 2011 Last Revised: 11 Sep 2015
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 66 (411,529)

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partnership, member, economic substance, check-the-box, Castle Harbour, Culbertson

19.

Codifying Castle Harbour

150 Tax Notes 109 (2016), University of Florida Levin College of Law Research Paper No. 16-27
Number of pages: 5 Posted: 07 Mar 2016 Last Revised: 08 Sep 2016
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 54 (453,564)

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Castle Harbour, Bipartisan Budget Act of 2015, family partnerships, tax shelters

20.

Estate Tax Repeal and the Budget Process

U San Diego Legal Studies Research Paper No. 08-24
Number of pages: 11 Posted: 03 Sep 2004
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 53 (457,375)

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21.

Woods: A Path Through the Penalty Maze

Tax Notes, Vol. 142, 2014
Number of pages: 10 Posted: 26 Feb 2014
Karen C. Burke and Grayson M.P. McCouch
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 37 (526,838)

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Woods, tax shelter, penalties, partnership

22.

Social Security Reform: Risks, Returns, and Race

Cornell Journal of Law and Public Policy, Vol. 9, No. 633, 2000, Emory Legal Studies Research Paper
Number of pages: 26 Posted: 20 Jul 2014
Dorothy A. Brown, Karen C. Burke and Grayson M.P. McCouch
Emory University School of Law, University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 21 (621,551)

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23.

Revocable Trusts and Fiduciary Accountability

26 Elder L.J. 1 (2018)
Number of pages: 34 Posted: 09 Jun 2020
Grayson M.P. McCouch
University of Florida Levin College of Law
Downloads 11 (694,554)

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24.

Another Perspective on Testamentary Arbitration

68 Fla. L. Rev. Forum 68 (2016)
Number of pages: 11 Posted: 09 Jun 2020
Grayson M.P. McCouch
University of Florida Levin College of Law
Downloads 5 (741,277)

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