College of Law

Kelly Moore

Kelly Moore

Associate Professor of Law

Office: LC 2009D
Campus Phone: 419.530.2023
Fax Number: 419.530.4447
Secretary: Sandra Garcia; 419.530.2878

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Professor Moore received his JD degree (1994) and LL.M. in Taxation (1998) from Washington University School of Law in St. Louis.  He is a member of the Order of the Coif.  Professor Moore earned his B.S. degree at Southern Illinois University in Carbondale (1986).

Prior to joining the University of Toledo College of Law faculty, Professor Moore was Director of the Graduate Tax Program and a Lecturer in Law at Washington University School of Law in St. Louis, teaching various tax related courses and trusts and estates.  Professor Moore has also taught at the Saint Louis University School of Law as a visitor, teaching courses in basic income tax, and trusts and estates.  Prior to entering academia, Professor Moore practiced in the areas of tax planning and probate in the St. Louis, Missouri area and was a Staff Attorney for the Eighth Circuit Court of Appeals.

Professor Moore's research interests include transfer tax and related property issues.  Professor Moore recently published an article entitled, 

Proposal to Create Exclusion Provisions in the Estate Tax (Proposing the Estate and Gift Taxes be further unified by modeling estate tax exclusion provisions after the gift tax exclusion provisions) (35 Ohio Northern University Law Review, Fall 2008).



Home Run Balls and Taxation, a New Stance:  How a H.R. Can Be I.R.D, Est. Plan. & Cmty. Prop. L.J. (forthcoming 2011).

Will the Applicable Exclusion Amount Tame Section 2057, Again?, Est. Plan. & Cmty. Prop. L.J. (forthcoming 2011). 

The Road to Transfer Tax Simplification is Paved With Incremental Intentions, Now, 10 Hous.  Bus. & Tax J. 320 (2010).

Previously Taxed Property Credit and the 2035(b) Gross Up.,34 S. Ill. U. L. Rev. 275 (2010).

Trust Term Constraints After Repeal of the Federal Estate Tax, 9 Wyo. L. Rev. 263 (2009).

Proposal to Create Exclusion Provisions in the Estate Tax, 35 Ohio N.U. L. Rev. 37 (2009).  


Last Updated: 8/12/19