Contact Information


3200 Wells Fargo Center
1700 Lincoln Street

Denver, Colorado 80203

D: +1 303 607 3770
F: +1 303 607 3600


Tilburg University (Netherlands)
Ph.D. in Law (2017)
Yale Law School
L.L.M. (2000)
University of Colorado Law School
J.D., Order of the Coif (1982)
Oberlin College
B.A. (1977)

Bar Admissions


Court Admissions

U.S. Supreme Court U.S. Tax Court

J. William Callison


Bill Callison has extensive practice experience emphasizing corporate law, partnership and LLC law, tax law, and affordable housing and community development finance.

Bill's corporate, partnership and LLC practice includes forming and financing business entities, counseling clients on operational matters and preparing contracts and related documents, corporate and partnership mergers and acquisitions, and advising entities concerning dissolution and dissociation. He has particular expertise in laws concerning fiduciary duties and obligations. Bill frequently serves as an expert witness in matters involving corporate, limited liability company, partnership, limited partnership, contract, professional malpractice and other disputes. He is a commercial arbitrator for the American Arbitration Association.

Bill's national affordable housing practice encompasses low-income housing tax credit syndications and creative debt financing. He has assisted clients with hundreds of low-income housing tax credit deals since 1987, and has completed transactions in many states, from Alaska to Florida. Bill has participated in the development of affordable housing law as an author, a speaker and, recently, as Chair of the American Bar Association Forum on Affordable Housing and Community Development Law. He also has extensive experience implementing historic rehabilitation tax credits, New Markets Tax Credits and federal energy credits.

Bill is a frequent teacher, lecturer and writer on business law topics, including partnership and LLC law. He has also served on numerous law school faculties. He is a Visiting Professor of Law at the Tilburg University School of Law (Netherlands) where he teaches U.S. business organization law and other topics. He has also served as the Thomson Visiting Professor of Law at the University of Colorado School of Law, where he taught income taxation and partnership taxation, the Feeney Professor of Business Law at the University of Ottawa School of Law, where he taught U.S. business organization law, as Visiting Professor of Law at the University of Kentucky College of Law, where he taught tax law, and as Scholar-in-residence at Washington & Lee University Law School.

Bill has expertise on business entities and has participated in drafting Colorado and uniform partnership, limited partnership and limited liability company statutes. He is the American Bar Association's delegate to the United Nations Commission on International Trade Law Working Group I (Micro, Small and Medium Enterprises), which is focusing on law reforms enabling adoption of simplified business entity structures by micro-, small- and medium-sized businesses in developing countries. He serves on the UNCITRAL Secretariat's expert group in this process.


  • Colorado Super Lawyers — Business/Corporate, 2018
  • American College of Real Estate Lawyers — Fellow
  • The Best Lawyers in America — Corporate Law, Nonprofit/Charities Law and Tax Law, 2006-17
  • Super Lawyers — Business/Corporate, 2013-17
  • Colorado Lawyers Committee — Outstanding Sustained Contribution Award, 2014
  • Housing Colorado — Peoples' Choice Award, 2012
  • Burton Award for Legal Writing — 2008 and 2011

Professional Associations

  • American Arbitration Association — Commercial Arbitration Panel
  • American Bar Association — Affordable Housing and Community Development Forum, (Chair, 2015-16; Chair-Elect, 2014-15; Vice Chair, 2013-14); Business Law Section (Chair, Partnership subcommittee, LLC and Unincorporated Organizations Committee)
  • Colorado Bar Association
  • American Law Institute

Published Articles

Visit Bill's page on the Social Science Research Network to view and download some of his published articles.

  • Dangling Threads: Hobby Lobby and Corporate Law Issues
    48 U. Memphis L. Rev. 447, 2017
  • Seeking an Angle of Repose in U.S. Business Organization Law: Fiduciary Duty Themes and Observations
    77 U. Pitt. L. Rev. 441, 2016
  • Corporate Disruption: The Law and Design of Organizations in the 21st Century
    Law Research Topics in Corporate Law & Economics Working Paper No. 2016-5, European Corporate Governance Institute
  • Inclusive Communities: Geographic Desegregation, Urban Revitalization, and Disparate Impact Under the Fair Housing Act
    46 Memphis L. Rev. 1039, 2016
  • Tax Credit Transactions Corner 
    Column Author, Journal of Passthrough Entities, 2014-present
  • Achaian and Interest Transfers Among Existing Partners and Members
    Research Handbook on Partnerships, LLCs and Alternative Forms of Business Organizations, Hillman & M. Loewenstein, 2015
  • Benefit Corporations, Innovation and Statutory Design
    26 Regent University Law Review,143, 2013
  • Nine Bean-Rows LLC: Using the Limited Liability Company to Hold Vacation Homes and Other Personal Use Property
    38 Wm. Mitchell L. Rev. 592, 2012
  • Putting New Sheets on a Procrustean Bed: How Benefit Corporations Address Fiduciary Duties, the Dangers Created and Suggestions for Change
    2 Am. U. Bus. L. Rev., 2012)
  • Charging Order Exclusivity: A Pragmatic Approach to Olmstead v. FTC
    66 Bus. Law. 339, 2011
  • The L3C Illusion: Why Low-Profit Limited Liability Companies Will Not Stimulate Socially Optimal Private Foundation Investment in Entrepreneurial Ventures
    35 Vt. L. Rev. 273, 2010
  • Achieving Our Country: Low-Income Housing Tax Credits and Geographic
    Desegregation 19 S. Cal. J. Law & Social Justice 213, 2010
  • To Tame the Mandibles of Death: Secrecy, Disclosure and Fiduciary Duties in the Revised Uniform Limited Liability Company Act
    59 Cath. U.L. Rev. 183, 2010
  • Contractarianism and Its Discontents: Reflections on Unincorporated Business Organization Law
    42 Suffolk U. L. Rev. 493, 2009
  • Why a Fiduciary Duty Shift to Creditors of Insolvent Business Entities Is Incorrect as a Matter of Theory and Practice
    2 Md. J. Bus. & Tech. Law 431, 2007
  • The Law Does Not Perfectly Comprehend: The Inadequacy of the Gross Negligence Duty of Care Standard in Unincorporated Business Organizations
    94 Ky. L. J. 451, 2006
  • The Want of a Theory, Again
    37 Suffolk L. Rev. 719, 2004
  • Changed Circumstances: Eliminating the Williamson Presumption That General Partnership Interests Are Not Securities
    58 Business Lawyer 1373, 2003
  • Rationalizing Limited Liability and Veil Piercing
    58 Business Lawyer 1063, 2003
  • Federalism and the Limited Liability Movement: The Coyote Howled and the Herd Stampeded
    27 J. Corp. L. 951, 2002
  • They've Created a Lamb With Mandibles of Death: Secrecy, Disclosure and Fiduciary Duties in Limited Liability Firms
    76 Ind. L.J. 271, 2001
  • Indeterminacy, Irony and Partnership Law
    2 Stanford Agora, 2001
  • Venture Capital and Corporate Governance: Evolving the Limited Liability Company to Finance the Entrepreneurial Business
    26 J. Corp. L. 98, 2000
  • Blind Men and Elephants: Fiduciary Duties Under the Revised Uniform Partnership Act, the Uniform Limited Liability Company Act and Beyond
    1 J. of Sm. And Emerg. Bus. Law 109, 1997
  • Numerous other publications in professional journals


  • Limited Liability Companies: A State-by-State Guide to Law and Practice
    Thomson West, annual supplementation, 1994-present
  • Partnership Law and Practice: General and Limited Partnerships
    Thomson West, annual supplementation, 1992-present


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