Gerald Moran

Employee Photo


Emeritus Professor



E-mail Address

Phone Number

(904) 680-7732






  • Professor of Law, Florida Coastal School of Law, 1999-present.
  • Lecturer in Law, Visiting Professor; Vytautas Magnus University, School of Law, Kaunas, Lithuania, Teaching Jurisprudence (Nov.-Dec 2004).
  • Eugene N. Balk Professor of Law and Values, University of Toledo College of Law, Toledo, Ohio. (Professor Emeritus since 1999), 1998-1999.
  • Professor of Law, University of Toledo College of Law, Toledo, Ohio, 1981-1998.
  • Visiting Professor of Law, Marshall-Wythe School of Law, College of William and Mary, Williamsburg, Virginia, 1980-1981.
  • Professor of Law, University of Toledo College of Law, Toledo, Ohio, 1978-1980.
  • Associate Professor of Law, University of Toledo College of Law, Toledo, Ohio, 1974-1978.
  • Lecturer in Tax Law, University of Toledo College of Law, Toledo, Ohio, 1972-1974.


  • Associate, Marshall, Melhorn, Bloch & Belt, Toledo, Ohio, 1970-1974.
  • Attorney, District Counsel Office (Milwaukee, Wisconsin) Midwest-Regional Counsel of Internal Revenue Service, 1966-1970.
  • Tax Law Specialist, Exempt Organizations Branch, Internal Revenue Service, National Office, Washington, D.C., 1964-1966. Received Treasury Department Superior Performance Award.
  • Estate Tax Examininer, Internal Revenue Service, Washington, D.C., 1963-1964.


  • LL.M., Graduate School of Public Law, George Washington University, Washington, D.C., 1966
  • J.D., Catholic University Law School, Washington, D.C., 1963
  • B.S., History, University of Scranton, Scranton, PA, 1960


  • Federal Income Taxation
  • Estates & Trusts
  • Property Law
  • Taxation of Business Enterprise (Corporations, Partnerships and Sub-Chapter S Corporations)
  • Federal Taxation of Estate and Gifts
  • Tax Policy Seminars
  • Jurisprudence
  • Business Planning
  • Tax Procedure
  • Tax-Free Corporate Reorganzations
  • Taxation of Non-Profit Entities
  • Institute for the General Practice of Law
  • Seminar on the Federal Budget Process


  • Extensive participation in professional organizations over the years
  • IRS Bar Liaison Committee (Ohio IRS District)
  • Member, Ohio Bar Association, (Executive Member of the Federal Tax Section and the Ohio Probate, Estate and Trust Law Section of the Ohio Bar Association during 1997 – 1999)
  • Toledo Bar Association
  • The American Bar Association (Tax Section and Real Property, Probate and Trust Sections)
  • Jacksonville Bar Association, Chairman of Legal Education Committee (2001-2002)
  • President, Family Nurturing Center of Jacksonville, Florida (2009)
Admitted to Practice:
  • District of Columbia (1964-1970)
  • United States Tax Court (1966)
  • Ohio Supreme Court (1970)
  • United States Supreme Court (1972)
  • American Bar Association
  • Ohio State Bar Association (inactive)
  • Associate Member of the Florida Bar



  • John Chipman Gray: The Harvard Brahmin of Property Law (Carolina Academic Press, 2010).


  • Bush v. Gore: A Renaissance of Legal Realism, 2 FCSL L.J. 247 (2001).
  • The Sponge Tax: The Time For Enactment In Ohio, 9 Ohio Probate Law Journal 73 (1999).
  • An Irreverent and Idiosyncratic Review of the Historical Foundation of the University of Toledo Law Review, 30 U. Tol. L. Rev. 505 (1999).
  • A Radical Theory of Jurisprudence: The 'Decisionmaker' as the Source of Law - The Ohio Supreme Court's Adoption Of The Spendthrift Trust Doctrine As A Model, 30 Akron L. Rev. 393 (1997)
  • Moran and Frederickson, The Rule Against Perpetuity: The Case For Exemption of Trusts or The Repeal Of The Rule, 6 Ohio Prob. Law Journal 10 (1995).
  • Willfulness: The Inner Sanctum or Unnecessary Element of 6672, 11 U. Tol. L. Rev. 709 (1980).
  • Law School and Its Usual Rendition: Some Thoughts for Incoming Law Students, 29 Journal of Legal Education 370 (1978).
  • Monograph, Private Colleges: The Federal Tax System and Its Impact, (1977); A revision of the monograph was subsequently published as Private Colleges: The Federal Tax System and Its Impact, 8 U. Tol. L. Rev. 669 (1977).


  •  Tax Amnesty: An Old Debate As Viewed From Current Public Choices, 1 Univ. of Florida Tax Law Review 307 (1993), republished by Ways and Means Committee, see Hearings Before Subcommittee on Oversight of Ways and Means, 103rd Cong. 1st Sess. (1994). 
  • Estate and Gift Taxation: The Case for Repeal, 13 Tax Notes 339 (1981).
  • 1976 Year-End Estate Planning Considerations: Last Chance to Play Under Old Rules, 49 Ohio Bar 1965 (1976).
  • U.S. Senate, Hearings on the Internal Revenue Service, Tax Administration and Tax Policy Before the Honorable Michael DeWine, U.S. Senator (Ohio), Prepared Statement and Testimony on Evolving Tax Policies and Proposals, March 30, 1998.
  • Economic Analysis With Respect To the Repeal of the Ohio Estate Tax and Adoption of Federal Pick-Up Death Tax Credit, submitted to Ohio Board of Probate Governors June 6, 1998.
  • (With Professor Beth Eisler) Ohio Joins With Other Jurisdictions In the Adoption of the Spousal Election of UPC, Toledo Transcript (Spring 1997 at 18).
  • Domestic Providers: Employee or Independent Contractor, See Hearings Before Ways and Means Committee, 103d Cong., 1st Sess., on Streamlining Procedure for Payment of Employment Taxes for Domestic Workers (Mar. 4, 1993).
  • Review of Estate Tax Revisions: Unlimited Marital Deduction and Increase in the Exemption Equivalency, see Hearings Before Subcommittee of Senate Finance on Estate and Gift Taxation, 97th Cong., 1st Sess. (June 5, 1981). (Also testified).
  • Review of President Reagan's Tax Proposals, see Hearings on Economic Recovery Tax Act of 1981, Ways and Means Committee, 94th Cong., 1st Sess. (Mar. 25, 1981). (Also testified).
  • Review of 1976 Estate Tax Revisions, see Hearings and Panel Discussions Before the Ways and Means Committee, 94th Cong., 2d Sess., on General Subject of Federal Estate and Gift Taxes, Part 1 pp. 741-50, 761-63 (Mar. 17, 1976). (Also testified).