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Sauté shallot in olive oil over medium heat until soft but do not brown
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Add spinach and cook until wilted
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Layer spinach in a 9-inch round baking dish
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In a small pan, melt butter over medium-high heat
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Whisk in flour
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Add the half and half and whisk until thickened, approximately 5 minutes
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Season with salt and pepper
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Pour mixture over spinach
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Layer potatoes in concentric circles, pressing them down to submerge them slighting in mixture
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Sprinkle gruyere cheese on top of potatoes
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Cover with aluminum foil and bake at 350 degrees F for 40-45 minutes
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Uncover and broil on low-medium heat for 5-10 minutes until cheese is browned