The University of Houston Law Center Faculty

Bret Wells

Professor of Law
John Mixon Chair
Director, Tax Program

713 743 2502

J.D., with honors, University of Texas Law School
B.B.A., summa cum laude, Southwestern University

Professor Douglas Bret Wells is a Professor of Law and the John Mixon Chair with the University of Houston Law Center.  In the tax area, Professor Wells teaches courses in federal income taxation, corporate taxation, and international taxation. Professor Wells also teaches and writes on Texas Oil and Gas Law.

Professor Wells is recognized as a national expert on U.S. international taxation. He is the lead author on a treatise on International Taxation entitled Joseph Isenberg & Bret Wells, International Taxation: U.S. Taxation of Foreign Persons and Foreign Income (Wolters Kluwer 6th ed. Updated 2024). Professor Wells is a co-author on a leading casebook on International Taxation entitled Reuven S. Avi-Yonah, Diane M. Ring, Yariv Brauner, and Bret Wells, U.S. International Taxation: Cases and Materials (Foundation Press 5th ed. 2022). He also is the author for the Insights & Concepts book on International taxation entitled Bret Wells, International Taxation (Foundation Press 5th ed. 2022).

Professor Wells is a co-author on several leading casebooks on federal income taxation and on business taxation, including the following books: Martin J. McMahon, Daniel L. Simmons, Charlene D. Luke, and Bret Wells, Federal Income Taxation of Corporations (Foundation Press 5th ed. 2019); Martin J. McMahon, Daniel L. Simmons, Charlene D. Luke, and Bret Wells, Federal Taxation of Partnerships and S Corporations (Foundation Press 5th ed. 2020); Martin J. McMahon, Daniel L. Simmons, Charlene D. Luke, and Bret Wells, Federal Income Taxation of Business Organizations (Foundation Press 5th ed. 2020); and Daniel L. Simmons, Martin J. McMahon, Bradley T. Borden, and Bret Wells, Federal Income Taxation (Foundation Press 8th ed. 2020). Professor Wells has published numerous scholarly articles on federal income taxation ad oil and gas law that are available for review or download on SSRN.

Prior to joining the faculty, Professor Wells was an executive office of a leading oil and gas service company where he had significant exposure to oil and gas issues in the upstream context. Since joining the faculty, Professor Wells has written repeatedly on Texas oil and gas issues with a particular focus on the legal challenges raised by today’s development in unconventional shale formations. Professor Wells also is a co-author on a leading casebook on Texas oil and gas law. See Bret Wells, Texas Oil and Gas Law: Cases and Materials (LiveCarta 4th Ed. 2024). Professor Wells is a frequent speaker at conferences on oil and gas law matters.

In 2020, Professor Wells became an elected member of the American Law Institute.

COURSES:
Federal Income Taxation
Corporate Taxation
International Taxation
Oil and Gas Law