Course Descriptions

Spring 2013 Class Descriptions

Tax I (Dennis Lilly)
LWAA590

3 credit(s)

Tax I provides students with an understanding of the basic principles of federal income tax, including gross income, deductions, tax accounting, capital transactions, and income shifting. Required for upper-class students.

Tax II (Brian Lynn)
LWTE560

3 credit(s)
Concentration(s): LLM in Business and Corporate Law (LLMB), Business and Corporate Law (JD), Business and Corporate Law (LLMC), LLM in Taxation (LLMT)
Prerequisite(s): Tax I

The course involves a study of the basic concepts of federal income taxation of C corporations and their shareholders, including organization of corporations; cash and stock dividends; redemptions of stock; partial and complete liquidations; sales of corporate businesses and reorganizations. Taxation of corporations is compared with taxation of partnerships, limited liability companies and S corporations. The emphasis is on careful analysis of Code provisions, Treasury Regulations, other administrative materials and important judicial decisions in relation to problems that are frequently assigned in advance of class discussion.

Note: This is a required course for the Business and Corporate Law Concentration (JD) and the LLM in Taxation.

Tax Litigation (Richard Carpenter)
LWTE565

2 credit(s)
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax I

This course provides a comprehensive review of prelitigation IRS administrative procedures, practical analysis in the selection of a choice of forum to litigate a federal tax dispute, pre-trial practice and case analysis, trial techniques and strategies when litigating a federal tax dispute before the U.S. Tax Court, and a review of refund litigation. Prerequisite: Tax I. This is an advanced tax course with priority enrollment for LLM in Taxation students.

Tax Policy (Jordan M. Barry)
LWAA505

2 credit(s)
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax I

This course will offer an introduction to the principal policy considerations raised when creating a tax system. 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. The class will be conducted as a seminar and will likely include guest experts who will join us in discussions of particular topics. Tax I is a prerequisite for this course; other tax courses, especially Tax II, would be useful, but are not required.

Note: This is a required course for the LLM in Taxation degree.

Tax Policy (Hon. David Laro)
LWTE570

2 credit(s)
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax I

This course will offer an introduction to the principal policy considerations raised when creating a tax system. 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. The class will be conducted as a seminar and will likely include guest experts who will join us in discussions of particular topics. Tax I is a prerequisite for this course; other tax courses, especially Tax II, would be useful, but are not required.

Note: This is a required course for the LLM in Taxation degree.

Tax Research & Communication (Susan Shaler)
LWTE580

3 credit(s)
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax I

This course involves an intensive examination of federal tax research techniques, including locating and evaluating legislative history, administrative authorities,and judicial decisions with attention to comparative weights and relationships among various authorities. Students are required to conduct various research and validation tasks, and to prepare complex tax documents, such as, ruling requests, protests, opinion letters, memoranda of law, and Tax Court petitions. Enrollment is limited to 12 students (no JDs) with priority to 1) December graduates and 2) full-time students.

Note: This class is restricted to LLM Taxation students.

Taxation of Intellectual Property (John I. Forry)
LWTE572

3 credit(s)
Concentration(s): LLM in Taxation (LLMT), Intellectual Property (LLMC), Intellectual Property (JD), Intellectual Property Law (LLMG)
Prerequisite(s): Tax I

Intellectual Property development and exploitation are very significant for many businesses. This requires attention to IP legal protection and dispute resolution, but also to IP taxation in both the US and abroad. This course addresses key tax challenges and opportunities – in both the US and selected other countries – affecting IP development and exploitation. The course first focuses on basic tax rules such as treatment of income and expenses as ordinary or capital, source of income, timing of income recognition, and the effects of tax treaties on taxation of cross-border IP transactions. The course then applies such rules to selected business arrangements involving IP such as sales, licenses and cost sharing arrangements, financing techniques such as securitization, and business combinations such as mergers and joint ventures. The aim is to impart solutions for developing and exploiting IP in light of US and other tax rules. At the beginning of the course, students are assigned to teams. Each team is provided with a brief case study proposing one or more of the IP business arrangements covered in the course. In the final sessions of the course, each team makes a presentation and provides a paper covering key tax challenges and opportunities presented by its case study. One or more previous courses in taxation and/or intellectual property law are recommended but not required.

Telecommunications Law & Regulation (Roy Hoffinger)
LWIP574

2 credit(s)

Careers in telecommunications require interdisciplinary skills including the ability to integrate an understanding of law with policy making components that include economics, technology management, business imperatives, the public interest, and politics. This course aims to present, investigate, and debate ongoing or anticipated conflicts in specific telecommunications law and policy issues. The resulting confrontations may stem from technological innovation, real or perceived changes in the marketplace, or the imperatives of prevailing regulatory, economic, and political philosophies. Conflict resolution often results from persuasive advocacy, coalition building and accommodation of outsiders with new perspectives or entrepreneurial visions, rather than solely applying legal precedent. But at other times, even entrepreneurs, who have devised a superior product or service, fail to achieve market success, because the regulatory process hinders, or obstructs commerce. We will examine and debate a series of issues relating to communications services provided over the Public Switched Telephone Network (i.e., traditional wireline telephone service), wireless networks and the internet. (Video services, including cable and broadcast, will not be covered.) Students will prepare for each class by reading the assigned materials and generally taking responsibility to understand or pose questions about the positions of all major constituencies and stakeholders involved. Grades will be based on a final “open-book” exam on issues we have covered extensively in class.

The Fourteenth Amendment and Constitutional Theory (Christopher Green)
LWPP547

3 credit(s)
Requirement: Writing
Prerequisite(s): Con Law I

This seminar will consider theoretical and historical issues concerning how the Fourteenth Amendment has been and should be interpreted. The Fourteenth Amendment’s historical precursors, the immediate history of 1866, early congressional interpretation in debates leading to the Civil Rights Acts of 1871 and 1875, and the long subsequent history of various forms of substantive due process, incorporation, equality, and enforcement-power doctrine will be examined in detail. Theoretical issues related to distinctions from the philosophy of language, the definition of “the Constitution,” criteria governing the choice of a constitutional theory, the interaction of precedent with interpretive theory, and principles for resolving inter-generational, inter-branch, and federal-state interpretive conflict will be addressed. A paper will be required. Successful completion of this course satisfies the written-work requirement.

Trade Secrets (Kris B. Panikowski)
LWIP575

2 credit(s)
Concentration(s): Intellectual Property (JD), Intellectual Property (LLMC), Intellectual Property Law (LLMG)

This course takes a theoretical and practical approach to learning trade secret law by employing both the socratic and case methods of instruction. A range of issues will be explored, including examination of what constitutes a trade secret, the intersection of trade secret law with other bodies of law, strategies for determining what constitutes a protectable trade secret, the methods for protecting trade secrets, and litigation tactics when trade secrets are at issue. Class sessions will include active discussion and analysis of the law and the policies behind the law. In addition, we will examine documents that seek to protect trade secrets and that appear in trade secret litigation. Students will be “on call” several weeks during the session. Prerequisite: Property. Grade determined by final exam, assignments and class participation.

Note: May be applied as part of the six required credits for the Intellectual Property Concentration (JD).
Additional Information: Intellectual Property Concentration

Trademark Law (Lisa P. Ramsey)
LWIP580

3 credit(s)
Concentration(s): Intellectual Property (JD), Intellectual Property (LLMC), Intellectual Property Law (LLMG)

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. The grade will be based on a final examination.

Note: May be applied as part of the six required credits for the Intellectual Property Concentration (JD).
Additional Information: Intellectual Property Concentration

Trusts & Estates: Community Property (Robert F. Wesley)
LWTE544

3 credit(s)

In this course the non-tax aspects of estate planning are integrated, combining wills, trusts, future interests, and community property. Methods of family wealth transfer in both community property and non-community property jurisdictions are considered, including: inter vivos gifts, wills, trusts, intestate succession and will substitutes. Fiduciary administration; class gifts; powers of appointment; the rule against perpetuities; charitable trusts; classification, control and management of community property; and the distribution of property on dissolution of the community are studied.

Trusts & Estates: Wills & Trusts (Adam Hirsch)
LWTE555

3 credit(s)

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.

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