The University of Texas at Tyler
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UT Tyler Department of Accounting, Finance and Business Law

Dr. Ryan Gardner

Dr. Ryan Gardner

Title: Assistant Professor of Business Law
Department: Department of Accounting, Finance, and Business Law
Building: BUS 115
Phone: 903.565.5833


LL.M. in Taxation, University of Houston, 2004
J.D., Baylor University, 2001
M.S. in Taxation, Baylor University, 2001
B.B.A. in Accounting, University of Texas at Austin, 1990


Professor Gardner is a practicing attorney with a J.D. and CPA who was raised in Tyler, Texas. He graduated from Robert E. Lee High School in 1986 before obtaining his bachelors degree in accounting from the University of Texas at Austin in 1990. Professor Gardner worked as a CPA for approximately five years with KPMG Peat Marwick and Henry & Peters PC before spending approximately three years with Texas National Bank in Jacksonville as a banker. Thereafter, he obtained both a law degree and a master of taxation degree from Baylor University in February 2001. Professor Gardner started his legal career as a tax attorney in April 2001 at Fulbright & Jaworski LLP. While working at Fulbright, he obtained an LL.M. in taxation from the University of Houston in December 2004. From April 2001 through April 2010, Professor Gardner worked for international and regional law firms primarily practicing in partnership tax, corporate tax, nonprofit tax, nonqualified deferred compensation tax, international tax and tax litigation. In May 2010, Professor Gardner moved back home and is working at the University as well as Kent, Good, Anderson & Bush, P.C. Professor Gardner currently serves on the board for the tax section of the Texas Bar Association.

Teaching  and Research Interests:

Professor Gardner’s primary teaching interest is in the area of partnership tax, corporate, tax, international tax, tax research, tax accounting, tax procedure and non-profit tax, as well as general law classes. His research and publications have focused on oil and gas taxation, partnership taxation, alternative energy credits, and like-kind exchanges for practicing attorneys and CPAs.