Gordon Butler

Gordon T. Butler

Professor of Law Emeritus

Email: gbutler@stu.edu

Phone: 305.623.2308


St. Thomas University College of Law
Suite 204
16401 NW 37th Ave
Miami Gardens, FL 33054


B.E.E., Georgia Institute of Technology
M.B.A., University of Dayton
J.D., University of Texas, with honors
LL.M., New York University


Federal Income Tax
Wills & Trusts

Gordon T. Butler

Gordon Butler is a tenured law professor with ten years of sophisticated corporate, business, and securities law experience with Fortune 500 corporations. At St. Thomas University School of Law, Professor Butler currently teaches Business Associations, Family Wealth Management , Wills & Trusts, Federal Income Tax, and the Tax Policy Seminar. He also serves as the Chairperson of the Committee on Tenure, Promotion, and Reappointment.

In the late 1980s, he was a partner in an AV-rated general corporate and business law practice in Ohio, which provided legal services including acquisition and disposition of manufacturing facilities, litigation supervision, development of a legal structure to license the manufacture and distribution of optical products in the U.S. and Europe, and environmental compliance.

From 1977 to 1987, he was a senior attorney with responsibility for the functions associated with the office of the corporate secretary of a publicly-held corporation including dealings with stockholders, directors, corporate officers, financial institutions, the Securities and Exchange Commission, stock exchanges, stock transfer agents, and independent public accountants; preparation of proxy statements and other SEC reporting documents; and preparation and negotiation of financing and security agreements.

He was in private law practice for five years in Atlanta, Georgia, concentrating in the acquisition and disposition of small businesses, corporate and business law, tax, securities law, contracts, bankruptcy, and civil litigation.

His publications include articles in the Journal of Legal Education, the Hastings Law Journal, the Seton Hall Law Review, and the Texas Law Review.

Scholarship & Research



Gordon Butler, One Fund Solution and the Pension Crisis, 64 Clev. St. L. Rev. 769 (2016).

Gordon Butler, The One Fund Solution: “It’s My Money and I Need It Now!”, 11(2) Hous. Bus. & Tax L.J. 262 (2011).

Gordon Butler, American Paternalism and the One Fund Solution, 9 Wyoming L. Rev. 485 (2009). HeinOnline

Gordon Butler, The Essence of Human Rights: A Religious Critique, 43 U. Rich. L. Rev. 1255 (2009). HeinOnline

Gordon T. Butler, The Law School Mission Statement: A Survival Guide for the Twenty-First Century, 50 J. Legal Educ. 240 (2000). HeinOnline

Gordon T. Butler, The Line-Item Veto and the Tax Legislative Process: A Futile Effort at Deficit Reduction, but a Step Toward tax Integrity, 49 Hastings L.J. 1 (1997). HeinOnline

Gordon T. Butler, Economic Benefit: Formulating a Workable Theory of Income Recognition, 27 Seton Hall L. Rev. 70 (1996). HeinOnline

Gordon T. Butler, Cometh the Revolution: the Case for Overruling McCollum v. Board of Education, 99 Dick. L. Rev. 843 (1995). HeinOnline

Gordon T. Butler, I.R.C. § 461(h): Tax Fairness and the Deduction of Future Liabilities, 26 U. Mem. L. Rev. 97 (1995). HeinOnline

Mary Frances Budig, Gordon T. Butler, & Lynn M Page Murphy, Pledges to Nonprofit Organizations: Are They Enforceable and Must They Be Enforced?, 27 U.S.F.L. Rev. 47 (1992). HeinOnline

Additional Publications:

Gordon T. Butler, Comment, The Value-Added Tax: A New $40 Billion Tax for the United States?, 50 Tex. L. Rev. 267 (1972). HeinOnline

Gordon T. Butler, Note, Antitrust-Divestiture is Available to a Private Plaintiff Under Section 16 of the Clayton Act, 49 Tex. L. Rev. 542 (1971). HeinOnline

  • Business Associations
  • Federal Taxation
  • Estate and Gift Tax
  • Wills and Trusts