Recent ​Faculty Scholarship

​Committed to the pursuit of academic excellence, the University of San Diego School of Law's faculty is recognized nationally for their scholarly impact.

USD's community of scholars author leading casebooks and treatises, scholarly monographs published by the finest university presses and influential articles in the nation's leading law reviews. Faculty members come from diverse personal, professional and academic backgrounds and include numerous former judicial clerks, practitioners from the private and public sectors as well as both sitting and former judges.

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Lazerow, Herbert

Books

  • Mastering Art Law (Carolina Academic Press, 2015)
  • OECD Draft Influence on U.S. Income Tax Treaties (International Bureau of Fiscal Documentation, 1976)

Chapters of Books or Articles within Books

  • “Real Estate Tax” in Folsom's Intional Business Transactions (Folsom, and Gordon, eds.) (West Academic Publishing, 1995)
  • “Droit Fiscal” in Droit Des Affaires Aux Etats Unis D'amerique (Editions Jupiter, 1992)
  • “Droit Fiscal 1986” in Annuaire de Législation Française et Étrangère (1988)
  • “Fiscalité aux Etats Unis” (in English and French) in Droit Des Affaires Aux Etats Unis D'amerique (1988)
  • “Droit Fiscal 1984” in Annuaire de Législation Française et Étrangère (1986)
  • “Droit Fiscal 1983” in Annuaire de Législation Française et Étrangère (1985)
  • “Droit Fiscal 1981-82” in Annuaire de Législation Française et Étrangère (1984)

Journal Articles

  • Holocaust Art Disputes” in (2018)
  • Art Resale Royalty Options” in (2016)
  • Criteria of International Tax Policy” in 41 San Diego Law Review 1123 (2004)
  • “Discriminatory Taxes” in 42 American Journal of Comparative Law Supp. 11683 (with Darby) (1994)
  • “Computing the Indirect Foreign Tax Credit” in 16 International Tax Journal 153 (1990)
  • “Shipping Exemptions, Realty and Treaties” in 17 International Tax Journal (1990)
  • “U.S. Taxes Covered by Income Tax Treaties” in 14 International Tax Journal 253 (1988)
  • “ Business Impact of the United States-France Income Tax Protocol” in 19 San Diego Law Review 341 (1982)
  • “L'impact de l'avenant fiscal franco-amèricain sur le monde des afffaires” in 1980 Juris Classeur Periodique (C & I) §13302 285 (1980)
  • “U.S. -France Estate & Gift Tax Convention” in 7 Tax Planning International 218 (1980)
  • “In Quest of a Dean” in 26 Journal of Legal Education 59 (1973)
  • “The OECD Draft and the United States-French Tax Treaty” in 26 Arkansas Law Review 115 (1972)
  • “Blocked Income of Controlled Foreign Corporations” in 43 Indiana Law Journal 1 (1967)
  • “Mental Incompetency as Grounds for Annulment” in 7 Journal of Family Law 442 (1967)
  • “Price Discrimination and the Treaty of Rome: The Jurisdictional Elements” in 23 Federal Bar Journal 147 (1963)