Headshot of Herbert Lazerow

Herbert Lazerow

Visiting Scholar at the Center on Tax Law

Bio

Lazerow was a legal writing teaching fellow at George Washington University and spent two years drafting regulations, legislation and tax treaties with the U.S. Internal Revenue Service’s Chief Counsel’s Office. He taught at the University of Louisville and was a visiting professor at Université de Paris X Nanterre and University of California, Berkeley School of Law. He joined the University of San Diego School of Law faculty in 1967. The San Diego Mayor and City Council have appointed him to the La Jolla Shores Planning Advisory Board, a committee that advises the Planning Department on real estate development in La Jolla Shores.

Lazerow was editor-in-chief of the International Tax Journal. He is an elected member of the American Law Institute, where he has served on the tax advisory group and the members consultative groups for the restatements third of property, the U.S. law of international commercial arbitration, and the foreign relations law of the U.S., as well as the restatements of the law of charitable nonprofit organizations, copyright, and conflict of laws.

Selected Scholarship

  • Income Tax Planning for Visual Artists, Their Dealers, Investors, and Collectors
    170 Tax Notes 923
    2021

  • Copyright Co-Owners
    67 Journal of the Copyright Society of the USA 37
    2020

  • Mastering Art Law
    (2nd ed., Carolina Academic Press)
    2020

  • Uniform Interpretation of CISG
    52 The International Lawyer 169
    2019

  • Holocaust Art Disputes
    51 The International Lawyer 276
    2018

  • Art Resale Royalty Options
    63 Journal of the Copyright Society of the USA 201
    2016