Gladriel Shobe

Associate Professor of Law

Professor Gladriel Shobe joined the BYU Law faculty in 2016. Prior to joining BYU, she worked as a tax associate at Weil, Gothsal & Manges in New York City from 2012 to 2016, where she represented public corporations and private equity funds in a variety of complex corporate transactions. Professor Shobe is a leading expert on the Up-C IPO structure and tax receivable agreements, and her scholarship has analyzed these topics from both a doctrinal and empirical perspective. Her work on these topics has been cited extensively, including in the Financial Times and in Delaware judicial proceedings.

In addition to her work on complex tax-driven corporate structures, Professor Shobe writes on the interaction between U.S. federal, state, and local tax systems. She teaches classes in federal income taxation, tax policy, business law, and contracts, and has earned multiple teaching awards.

Professor Shobe holds an LL.M. in taxation from New York University, a J.D. from Yale Law School, and a B.A. from Brigham Young University.

Contact Information

Expertise

  • Tax Law and Policy

Courses Taught

  • Federal Taxation
  • Contracts
  • Business Law
  • Tax Policy Colloquium
  • Tax Policy Seminar

Education

  • L.L.M., New York University, 2011
  • J.D., Yale Law School, 2010
  • B.A., Brigham Young University, 2003

Publications

  • The Dual Class Spectrum, Working Paper (with Jarrod Shobe).
  • When Does the Dual-Class Structure Benefit Newly Public Firms? , Working Paper (with Melissa Western, Mary Billings, and Kevin Hsueh).
  • Innovations in IPO Deal Structure: Do Up-C IPOs Add Value for Post-IPO Shareholders?, Under Review (with Melissa Western, Mary Billings, and Kevin Hsueh).
  • Subsidizing Economic Segregation, 11 U.C. Irvine L. Rev. 539 (2020).
  • How States Should Consider Expanding Sales Taxes, Part 2, 99 Tax Notes St. 4 (2020) (with Grace Nielsen, David Gamage, and Darien Shanske).
  • Why States Should Consider Expanding Sales Taxes, Part 1, 98 Tax Notes St. 1349 (2020) (with Grace Nielsen, David Gamage, and Darien Shanske).
  • Introducing Project SAFE (State Action in Fiscal Emergencies), 96 Tax Notes St. 469 (2020) (with David Gamage, Daniel Hemel, Ruth Mason & Darien Shanske).
  • Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs, 71 Vand. L. Rev. 889 (2018).
  • The Substance Over Form Doctrine and the Up-C, 38 Va. Tax Rev. 249 (2018).
  • Supercharged IPOs and the Up-C, 88 U. Colo. L. Rev. 913 (2017).
  • Disaggregating the State and Local Tax Deduction, 35 Va. Tax Rev. 327 (2016).
  • Ending the Local Tax Deduction, 149 Tax Notes 955 (2015).