Gladriel Shobe

Associate Professor of Law

Professor Gladriel Shobe joined the BYU Law faculty in 2016. She writes in the area of tax law, with a focus on the interaction between U.S. federal, state, and local tax systems and on recent developments in corporate tax planning. She teaches classes in tax, contracts, and business law, 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. She worked as a tax associate at Weil, Gothsal & Manges in New York City from 2012 to 2016.

Expertise

  • Tax Law and Policy

Courses Taught

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

Education

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

Publications

  • 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).