Tracey M. Roberts
Professor of Law
Cumberland School of Law
239B Robinson Hall
trobert6@samford.edu
205-726-2417

Teaching and Research Interests

Taxation, Tax Policy, Property, Housing, Real Estate Development and Environmental Law

Teaching Responsibilities

Federal Income Taxation, Corporate Taxation, Partnership Taxation, Business Taxation, Tax Policy, Real Property, Environmental Law, and Climate Change Law and Policy

Practice Experience

Professor Tracey M. Roberts practiced law for 14 years, primarily in the areas of commercial real estate and affordable housing, specializing in tax credit financing, mixed-use real estate development, and sustainable land use planning at Alston & Bird LLP and Arnall Golden Gregory LLP in Atlanta, Georgia, and at Jacobs Chase in Denver, Colorado. She also developed technology projects for four years for Atlanta Legal Aid and Georgia Legal Services Program to expand access to legal information and legal services.

Teaching Experience

Roberts has taught a variety of tax, property and environmental law courses at the University of Louisville Louis D. Brandeis School of Law, the University of South Carolina School of Law, Seattle University School of Law and the University of California Law, San Francisco.

Degrees and Certifications

  • Postgraduate Diploma in Theology and Religion, Oxford University, 2025
  • LLM in Taxation, New York University School of Law, 2009
  • JD, Vanderbilt School of Law, 1994
  • AB, Harvard University, 1988

Publications

ORCID iD iconhttps://orcid.org/0000-0003-0303-9253

Book

  • Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018)

Book Chapters

  • Taxation, Creation, and Our Duty of Care, in Render Unto Caesar (Andrew Hayashi and Alan Calhoun, eds., Routledge, forthcoming 2025).
  • Subsidies and the Environment, in Policy Instruments in Environmental Law (Kenneth Richards & Josephine van Zeben, eds., Edward Elgar, 2020)
  • The World Trade Organization and Renewable Energy, in Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018)
  • The Constitutional Grounding for Environmental Taxation in the United States in Aspectos constitucionales controvertidos de la tributación ambiental (Controversies in Constitutional Aspects of Environmental Taxation) (Rodolfo Salassa Boix, ed. 2017)
  • U.S. “Support” for Renewable Energy, in La protección ambiental a través del Derecho fiscal (Rodolfo Salassa Boix, ed., 2015)
  • Voluntary Standards, Certification and Labeling Systems: Enhancing Efficiency Through Trade of Entitlements, in Market Instruments and Sustainable Economy (Ana Yábar Sterling & Pedro M. Herrera eds., 2012)

Articles


Other Publications

TaxProf Blog Social Science Research Network Tax Review and Roundup:

Tax Relief for Domestic Violence Survivors, Domestic Violence Rep. 19 (Dec./Jan. 2017), updated and republished in 11:1 Fam. & Intimate Partner Violence Q. 49 (2018)

Statewide Websites: Identifying Stakeholders and Partners, 4 LSTechie J. 2 (Spring 2003)

Statewide Websites: Recruiting Stakeholders, 4 LSTechie J. 11 (Spring 2003)

Statewide Websites: Managing Stakeholders, 4 LSTechie J. 17 (Spring 2003)

Web-Based Tools to Enhance Access to Legal Services, 9 GA. B.J. 46 (Dec. 2003)

Greedy for the Needy (The Atlanta Associates’ Campaign for Legal Services): A Model for Associate-Level Fundraising, 15 Mgmt. Information Exch. J. 23 – 29 (2001)

Nurses' Duty of Care at Discharge, 96 AORN J. 126 (1996) (with Susan Ziel)

Bar Admissions

  • Georgia
  • Colorado