Gary Lucas Jr.
Associate Professor of Law
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Courses: Federal Income Tax and Taxation of Business Entities.
Professor Gary Lucas joined the faculty at Texas Wesleyan University School of Law in 2008. Prior to joining the faculty at Texas Wesleyan, Professor Lucas was a visiting assistant professor of law at the University of Florida College of Law, where he taught Federal Income Taxation (J.D.), Partnership Taxation (J.D.), and Federal Tax Research (LL.M.). Before entering academia, Professor Lucas was an associate with the law firm of Morris, Manning, and Martin, LLP, where he specialized in taxation with a particular focus on the taxation of business entities, including tax issues related to corporate mergers, acquisitions, and reorganizations.
Professor Lucas’s academic interests are in taxation. Currently, Professor Lucas’s research focuses on corporate and partnership taxation and tax policy.
Professor Lucas earned his LL.M. in taxation from the University of Florida College of Law and his J.D. from Tulane University Law School, where he graduated magna cum laude, he served as a member of the Tulane Law Review, and he was elected to join the Order of the Coif. He earned his B.B.A. in accountancy from Marshall University, where he graduated summa cum laude.
Selected Publications
"Paternalism and Psychic Taxes: The Government's Use of Negative Emotions to Save Us from Ourselves," 22 Southern California Interdisciplinary Law Journal _ (forthcoming 2013).
"Saving Smokers from Themselves: the Paternalistic Use of Cigarette Taxes," 80 University of Cincinnati Law Review 693 (2012). [LexisNexis] [Westlaw]
"The Taxation of Emissions Permits Distributed for Free as Part of a Carbon Cap-and-Trade Program," 1 George Washington Journal of Energy and Environmental Law 16 (2010).
View Professor Lucas's curriculum vitae.