Gary Lucas

Professor of Law and Senior Associate Dean, Co-Convener of the Program in Law and Social Science

 Publications 

Lucas_Gary1

“Tax is ubiquitous. It affects everything from alimony payments and litigation settlement awards to the structure and operations of Fortune 500 companies.”

Get to Know Gary Lucas

What drew you to the law?

I have several family members who operate their own businesses, so I knew even before I attended law school how important lawyers are in the business world. I saw the law as a way to help business owners achieve their goals, which is what attracted me to corporate and tax practice. Corporate and tax lawyers don’t just help clients deal with problems after they happen. They have to anticipate problems and structure transactions to avoid them.

What do you enjoy most about teaching?

I enjoy the process of transforming students into lawyers. When they begin their journey in my first-year Legislation and Regulation course, they are passionate, but green. By the time I see them out the door of my upper-level tax courses, they are well trained and ready to represent clients.

What do you hope students gain from your courses?

Much of the law is found in statutes and administrative regulations, which aren’t emphasized in traditional common law courses. In my tax courses, I use a problem method that forces students to use the tax code and regulations to analyze realistic fact patterns. My students are prepared to tackle any statute they encounter in practice.

What are you passionate about outside of the law?

My family and baseball. I’m a Rangers fan, and I’m looking forward to the day that my son is old enough to go to games with me.

What are your research interests?

My research focuses on taxation, behavioral economics and behavioral public choice. I’m particularly interested in how psychology influences the law, including tax and regulatory policy.

Publications

Link to my publications.

Presentations

Presentations are listed on my CV.

Expertise

  • Taxation
  • Behavioral law and economics
  • Behavioral public choice

Courses

  • Federal Income Tax
  • Taxation of Business Entities
  • Legislation & Regulation

Academic Experience

  • Senior Associate Dean
    Texas A&M University School of Law (August 2018 - present)
  • Executive Associate Dean for Administration and Finance
    Texas A&M University School of Law (August 2017 - August 2018)
  • Associate Dean for Assessment, Strategic Analysis, and Reporting
    Texas A&M University School of Law (August 2016 - July 2017)
  • Professor of Law
    Texas A&M University School of Law (2013 - present)
  • Associate Professor of Law
    Texas Wesleyan University School of Law (2008 - 2013)
  • Visiting Associate Professor of Law
    Florida State University College of Law (Spring 2011)
  • Visiting Associate Professor of Law
    University of Florida Levin College of Law (2007 - 2008)

Education

  • LL.M. in Taxation, University of Florida College of Law
  • J.D., Tulane University Law School, magna cum laude
    • Tulane Law Review
    • Order of the Coif
  • B.B.A. in Accountancy, Marshall University, summa cum laude