Professor of Law
Tel: 214-768-3380
Fax:
Email:
hlischer@mail.smu.edu
Homepage:
http://faculty.smu.edu/hlischer/
Bio
Professor Lischer holds degrees from the University of Iowa (B.B.A. 1967, J.D. 1970)
and New York University (LL. M. in Taxation 1974). He has published widely
on matters of federal income taxation, federal estate and gift taxation, and
estate planning. He is the author (or coauthor) of the following Tax
Management Portfolios: Gifts, Gifts to Minors, and Structure of the
Federal Tax System of the United States (plus two forthcoming). He
is co-author of volumes 16, 16A, 17, 17A, and 18 of WEST’S LEGAL
FORMS SECOND, ESTATE PLANNING, and co-author of volumes 11-11D of
WEST’S TEXAS FORMS, ESTATE PLANNING. He serves as the admissions examiner
of the U.S. Tax Court, Washington, D.C., and he is a Fellow of the
American College of Tax Counsel and an Academic Fellow of the
American College of Trust and Estate Counsel. He served as Professor-in-Residence
on the staff of the Chief Counsel of the Internal Revenue Service in Washington, D.C.
He teaches Taxation of Property Dispositions, Tax Practice and Professional
Responsibility, Taxation and Fiscal Policy, Tax Accounting, and the basic federal
Income Taxation course. He has served as Distinguished Visiting Chairholder at
the University of Alabama; Gastprofessor at the University of Konstanz,
Germany; and as Lecturer at the University of Otago, Dunedin, New Zealand.
Primary Articles
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Application of the New Zealand-United States Double Tax Agreement
to “Hybrid Entities,” 13 NEW ZEALAND JOURNAL OF TAXATION LAW &
POLICY 519-546 (2007).
A Tax Reformer for All Seasons: Charles O'Neill Galvin, 59 S.M.U.
LAW REVIEW 455-90 (2006).
Professional Responsibility Issues Associated with Asset
Protection Trusts, 39 REAL PROPERTY, PROBATE AND TRUST JOURNAL 561-626 (2004).
Incomplete Transfer Tax Repeal: Should the Gift Tax Survive?,
56 S.M.U. LAW REVIEW 601-25 (2003).
Domestic Asset Protection Trusts: Pallbearers to Liability?,
35 REAL PROPERTY, PROBATE AND TRUST JOURNAL 479-600 (2000).
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Books
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WEST’S TEXAS FORMS; ESTATE PLANNING, Volumes 11, 11A, 11B, 11C and 11D
(3d ed. 2004), (with D.J. Malouf and A.E. Nakos) (annual supplements 2005-2007).
WEST’S LEGAL FORMS; ESTATE PLANNING, Volumes 16, 16A, 17, 17A, and 18
(4th ed. 2005) (with D.J. Malouf and A.E. Nakos) (annual supplements 2006-2007).
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Speeches/Presentations
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Recent Developments in Trust and Estate Law & Taxation, Transfer Taxation,
Dallas Bar Association, Probate, Trusts & Estates Section, November 27, 2007.
Recent Developments in Professional Responsibility in Tax Practice,
55th Annual Tax Institute, The University of Montana, School of Law,
October 20, 2007.
Professional Responsibility Issues Relating to Asset Protection
Trusts, as part of a panel presentation entitled The Ethics of Asset
Protection Planning - An Oxymoron?, American Bar Association, Section
of Real Property, Probate & Trust Law, San Diego, California, May 5, 2006.
A Territorial Tax System for the United States?, The International
Tax Implications of the Tax Reform Debates Underway in the
United States, Australian Taxation Studies Program, Faculty
of Law, The University of New South Wales, Sydney NSW
Australia, March 10, 2006.
Tax Reform in the United States after the 2005 Report of the
President’s Advisory Panel on Tax Reform, Inland Revenue
Department, Ministry of Finance of New Zealand, February 10, 2006.
Fraudulent Transfer and Professional Responsibility Issues Relating
to Asset Protection Trusts, University of Alabama School of Law
Faculty Colloquium, April 2003.
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Other
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Comment to International Taxation and Pollution Control: How Should Priorities
Be Chosen in the Eu’s Tax Policy Arena, INSTITUTIONAL ARRANGEMENTS FOR
GLOBAL ECONOMIC INTEGRATION (Vosgerau ed. 2000).
United States Taxation of Native American Indian Gambling Activities:
the Hunt for the Modern Buffalo?, FESTSCHRIFT FÜR PROFESSOR
BERNHARD GROSSFELD ZUM 65 GEBURSTAG 701-12 (Ulrich Hübner &
Werner F. Ebke eds., 1999).
Conformity Between Financial Accounting and Tax Accounting in the
United States and Germany (with P.N. Märkl), in FINANCIAL
ACCOUNTING AND AUDITING IN GLOBAL CAPITAL MARKETS (Werner F. Ebke,
Rolf Lichtner & Detlev F. Vagt eds. 1997) (Dr. Otto Schmidt Verlag,
Cologne, Germany).
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Education
B.B.A., 1967, University of Iowa
J.D., 1970, University of Iowa
LL.M. (in Taxation), 1974, New York University
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