Course Descriptions

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Fall 2024 Class Descriptions

Tax I (LWAA590)

Instructor(s): Michelle Layser, Staff

4 credit(s), Letter Graded
Concentration(s): Taxation (LLMUS), Taxation (MSLS)

Tax I provides an overview of the major structural components of the federal individual income tax system, including income; exclusions, deductions, and credits; cost recovery concepts; capital gains preferences; tax accounting issues; and tax expenditures.  It also discusses basic principles of tax policy, as well as teaching students to read and interpret statutory and regulatory provisions.  

A traditional written final exam at the end of the course will comprise the majority of a student's grade, with the submission of regular quizzes and problem sets throughout the term counting toward the remainder. 

Tax Research (LWTE570)

Instructor(s): Dennis Lilly

2 credit(s), Letter Graded
Requirement(s): Writing
Concentration(s): Business and Corporate Law (JD), Taxation (LLMUS), LLM in Taxation (LLMT), Taxation (MSLS)
Prerequisite(s): Tax I

Topics will include the merits of different tax systems (such as income and consumption taxes), questions of tax administration and legal complexity, the efficiency implications of taxation, and distributional implications. It will consider how well current legislation addresses these various issues and consider whether there are ways that they might be better addressed. Tax I is a prerequisite for this course; other tax courses, especially Corporate Tax, would be useful, but are not required. This courses fullfills the written work requirement. 

Taxation of Property Transactions (LWTE575)

Instructor(s): Phillip Jelsma

2 credit(s), Letter Graded
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT), Taxation (MSLS)
Prerequisite(s): Tax I (LLM students may take this concurrently)

This course examines practical planning opportunities involving closed sales, open sales, deferred payment reporting, installment sales elections, imputed interest, cost recovery reporting, two-way and three-way real estate exchanges, all-inclusive trust deeds, subordinated financing, midpoint refinancing, and negative basis. Considerable emphasis is placed on understanding interest concepts such as mortgage annual constant percentages, lump sum and annuity present value analysis, and real rate of return (after inflation) analysis.

Torts (LWAA540)

Instructor(s): Miranda McGowan, Chris Wonnell, Staff

4 credit(s), Letter Graded

An exploration of the principles involved in determining whether an injured person should be compensated for harm caused by another, including such diverse topics as intentional harms, negligence, and strict liability.

Trademark Law (LWIP580)

Instructor(s): Kayla Jimenez

3 credit(s), Letter Graded
Concentration(s): Intellectual Property (JD), Intellectual Property (LLMUS), Intellectual Property Law (LLMG), Intellectual Property Law (MSLS)

This course provides an overview of trademark and unfair competition law. We will discuss the purpose of these laws, the requirements for trademark protection, and the scope and enforcement of trademark rights. Specifically, we will cover the concepts of distinctiveness, functionality, and use of a trademark; the procedural and substantive aspects of trademark registration; geographic limits on trademark rights; trademark infringement, dilution, cybersquatting, counterfeiting, false advertising, false endorsement, and the right of publicity; and defenses and remedies in trademark actions.

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Trial Advocacy - Criminal (LWLP550)

Instructor(s): Monique Carter, Kristen Haden, Kaitlyn McCarthy, Kareem Salem

4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Civil Litigation (JD), Criminal Litigation (JD), Criminal Law (LLMUS), Criminal Law (LLMG)

This is an upper class course focused on the skills of case analysis and oral presentation of those cases to judges and juries in trials. The Fall course will focus on a piece of criminal litigation and will include developing skills used in a criminal jury trial as well as preliminary phases of criminal cases, including motions in limine, preliminary hearings and plea bargains. The course is specifically designed to expand the skills introduced to the student in Experiential Advocacy and Legal Research & Writing. The course methodology combines lectures, demonstrations and individual student performances in small groups with extensive critique and feedback by small group instructors who are experienced practitioners. The course culminates in a mock trial. The course is graded on a 4-tier Pass/Fail basis.

Trusts & Estates (LWTE555)

Instructor(s): Adam Hirsch

3 credit(s), Letter Graded

This survey course provides an introduction to non-tax aspects of estate planning and the law of gratuitous transfers, including inter vivos gifts, intestate succession, wills, will substitutes, trusts, fiduciary administration, and future interests.