Malcolm L. Morris

Dean, Professor of Law

(678) 916-2603


B.S., Cornell University

J.D., SUNY at Buffalo

LL.M., Northwestern University


Academic Articles

Electronic Notarizations (In progress).

Education Expense Epiphanies, 47 Buff. L.Rev. 875 (1999).

Nomadic Notaries, 32 J. Marshall L. Rev. (Notarial Law and Policy Symposium II) 985 (1999).

Troubled Taxpayers’ Tolling Troubles, 47 Syracuse L. Rev. 121 (1996).

(Republished: Digest of Tax Articles, February, 1998).

Suffering Soliman’s Solution, 55 U. of Pitt. L. Rev. 99 (1993).

Determining Deductions Deserves Deductibility, 21 Fla. St. U. L. Rev. 75 (1993).

Troubling Transfer Tax Tie-Ins, 1991 Utah L. Rev. 749.

An ‘Imputed Interest’ Corollary to the ‘Constructive Transfer’ Doctrine: Pay the Tax or Follow the Leder?, 54 Mo. L. Rev. 599 (1989).

Taxing Economic Loss Recovered in Personal Injury Actions: Towards A Capital Idea?, 38 U. Fla. L. Rev. 735 (1986).

Reliance on Counsel as Reasonable Cause: To the Back Burner After Boyle?, 31 Vill. L. Rev. 525 (1986) (Published as Article Summary, Callaghan’s Law Review Digest, Vol. 36 No. 4 (1987)).

The Tax Posture of Gifts in Estate Planning: Dinosaur or Dynasty?, 64 Neb. L. Rev. 25 (1984).

Disclaiming Joint Interests: One New Trick and No Longer a Dog?, 1983 Ariz. St. L.J. 45.  (Republished: Digest of Tax Articles, December, 1984).

Rediscovering the Resulting Trust: Modern Maneuvers for a Dated Doctrine?, 17 Akron L. Rev. 43 (1983).

Books, Chapters, and Commentaries

Commentary, Model Notary Act of 2010.

Commentary, Model Notary Act of 2002.

Commentary, Notary Public Code of Professional Responsibility (1998).

Notary Law and Practice: Cases and Materials, NNA Publishing (1997) (with Closen, Ahlers, Jarvis and Spike).

Professional Writings

“Sorry, My Mistake: Correcting Putative Testamentary Errors,” Trusts & Estates Vol. 58, No.3 (Sept. 2011).

“Chasing Custodial Claims,” Trusts & Estates Vol. 48, No.1 (November 2001).

“Here’s Your Inheritance, But Pay the Tax Before You Leave,” Trusts and Estates, 47-2 (December, 2000).

“Non-‘Trust’worthy Expenses,” Trusts and Estates, 47-1 (August, 2000).

“Taxing Family Matters,” The Counselor, 00-2 (June, 2000).

“Taking Business Interest Personally,” The Counselor, 99-4 (November, 1999).

 “Liability for Ordering Improper Notarial Acts,” The Counselor, 99-3 (August, 1999).

“And the (Tax) Cases Just Keep Coming,” The Counselor, 98-3 (June, 1998).

“Explaining Family Limited Partnerships to Clients,” The Counselor, 98-2 (March, 1998).

“New Attacks on Time-Honored Tax Savings Techniques,” The Counselor,   98-2

(March, 1998).

“Education Tax Incentives,” The Counselor, 97-4 (December, 1997).

“Taxpayer Relief Act of 1997: Overview and Observations,” The Counselor, 97-3 (September, 1997).

“The President’s Tax Proposals,” The Counselor, 97-2 (June, 1997).

“Using Common Law Theories to Collect Tax,” The Counselor, 96-3 (September, 1996).

“Limits on Asset Protection Against the Government,” The Counselor, 96-2 (June, 1996).

“Deducting Deficiency Interest,” The Counselor, 96-1 (March, 1996).

“New Executor Fee Concerns,” The Counselor, 95-3 (September 1995).

“Deferred Compensation Developments,” The Counselor, 95-2 (June 1995).

“Stumbling Over ‘Stub’ Income,” The Counselor, 95-1 (March 1995).

“Disclaimers and Public Aid Assistance,” The Counselor, 94-4 (December, 1994).

“Taxing Receipt of a Partnership Profits Interest,” Federal Taxation, Vol. 40, No. 4

(January, 1994).

“Disclaimers in Bankruptcy,” The Counselor, 93-5 (December, 1993).

“Casualty Loss Claims,” Federal Taxation, Vol. 40, No. 3 (December 1993).

“Preliminary Thoughts on the 1993 Revenue Reconciliation Tax Act,” The Counselor, 93-3 (September, 1993).

“Perfecting Points,” The Counselor, 93-1 (March 1993).

“Taxing Interest Recalculation Errors,” The Counselor, 92-4 (December, 1992).

“News From the Home-Office Front,” Illinois Bar Journal, Vol. 80, p. 244, (May, 1992).

“Refinancing Ruminations,” The Counselor, 92-1 (March, 1992).

“Deducting Estate Planning Fees,” Estate Planning Probate and Trust, Vol. 38, No. 2

(October, 1991).

“New Transfer Tax Concerns for Business Valuations,” The Counselor, 90-4

(November, 1990).

“Must Reimbursed Expenses Be Subject To Two Percent Rule of I.R.C. §67?”  The Counselor, 89-1 (January, 1989).