Course Descriptions

Fall 2014 Class Descriptions

Tax I (Miranda Perry Fleischer, Howard Abrams)

3 credit(s), Standard Letter Graded
Concentration(s): Taxation (MSLS), Taxation (LLMC)

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 (Victor Fleischer)

3 credit(s), Standard Letter Graded
Concentration(s): Taxation (MSLS), Business and Corporate Law (MSLS), LLM in Taxation (LLMT), Taxation (LLMC), Business and Corporate Law (LLMC), LLM in Business and Corporate Law (LLMB), Business and Corporate Law (JD)
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).

Tax Research & Communication (Susan Shaler)

3 credit(s), Standard Letter Graded
Concentration(s): LLM in Taxation (LLMT), Taxation (LLMC)
Prerequisite(s): Tax I

This course involves an intensive examination of federal tax research techniques, including an evaluation of legislative history and administrative authorities. Students are required to research and prepare complex tax documents such as protests, opinion letters, memoranda of law, and Tax Court petitions. The course may not be counted toward the LLM if the candidate elects to write a thesis. 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 students only.

Taxation of Anti-Money Laundering (Sanford Horowitz)

1 credit(s), Standard Letter Graded
Concentration(s): Taxation (MSLS), LLM in Taxation (LLMT), Taxation (LLMC)
Prerequisite(s): Tax I

This course examines the Anti-Money Laundering and Asset Forfeiture laws utilized to dismantle ongoing criminal enterprises. We will review the various money laundering offenses under Title 18, anti-money laundering programs under the Bank Secrecy Act, and civil and criminal asset forfeiture. We will also review various defenses available to defendants and federal sentencing guidelines. Prerequisite: Tax I. Grade determined by final exam held on Friday, October 24, 2014.

Note: This is an advanced tax course with priority enrollment for LLM in Taxation students.

Taxation of International Finance (John I. Forry)

3 credit(s), Standard Letter Graded
Concentration(s): Taxation (MSLS), LLM in Taxation (LLMT), Taxation (LLMC)
Prerequisite(s): Tax I or Corporate Finance

This course derives – from alternative approaches to capital investment neutrality and governmental benefit – the competing national bases for income, asset transfer and value added taxation of cross-border activities. The current importance of transfer pricing among related parties and the mitigation of multiple national taxation by unilateral national measures, tax treaties and EU directives are discussed and illustrated by examples. The course then applies these key tax concepts in structuring cross-border financing, including international project finance, securitization, capital markets equity and debt financing, and the use of international investment funds. Early in the course, students are assigned to teams. Each team is provided with a brief case study, makes a presentation in the final sessions of the course and afterwards provides a paper covering the key issues of its case study. In addition, each student’s course grade may be increased (but not decreased) based upon classroom performance by one grade level (e.g., from B to B+). Prerequisite: Tax I or Corporate Finance. This is an advanced tax course with priority enrollment for LL.M. in Taxation students.

Taxation of Property Transactions (Phillip L. Jelsma)

2 credit(s), Standard Letter Graded
Concentration(s): Taxation (MSLS), LLM in Taxation (LLMT), Taxation (LLMC)
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.

Note: This is an advanced tax course with priority enrollment for LLM in Taxation students.

Tech Entrepreneurship Law Clinic (Ted Sichelman)

3 credit(s), P/F Graded
Requirement(s): Skills
Concentration(s): Intellectual Property Law (LLMG), Intellectual Property (LLMC), Business and Corporate Law (LLMC), LLM in Business and Corporate Law (LLMB), Intellectual Property (JD), Business and Corporate Law (JD)

This course places students at local law firms to provide legal assistance to local technology startups in the areas of intellectual property prosecution and licensing, corporate formation and transactions, contracts, employment, and related areas. Students will be supervised by attorneys at local law firms as well as the professor. The course will begin with 5-6 weeks of class sessions covering the core types of transactions encountered in technology startups. There are no scheduled classes during the remainder of the semester; instead, students will work with the companies and supervising lawyers each week, and meet one-on-one with the professor on a regular basis. An application process will be used to select students for the course. Students who registered for the course during 2012-13 or 2013-14 may not apply for the course for 2014-15. Students may only begin the course in the fall semester, and may continue in the spring semester, but are not required to do so. Students interested in IP issues may apply to both the Technology Entrepreneurship Clinic and the IP Law Clinic, but will be selected for only one clinic. The course application and additional course information will be emailed no later than Friday, April 2, 2014. Students who do not receive an application by then, or who have questions about the course after reviewing the application, may email Professor Ted Sichelman, The deadline to submit an application for this course is Friday, April 25, 2014.

Note: There are limitations on JD concentration eligibility. Please check the JD concentration web pages for more information. Contact Law Student Affairs to find out if your work in this clinic qualifies for the concentration.
Additional Information:JD Concentrations Web Page, Email Law Student Affairs

Torts (Staff)

4 credit(s), Standard 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 (Lisa P. Ramsey)

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

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. 

Trial Advocacy (Linda L. Lane)

3 credit(s), H/P/L/F Graded
Requirement(s): Skills
Concentration(s): Criminal Law (LLMG), Criminal Law (LLMC), Criminal Litigation (JD), Civil Litigation (JD)

This is an upper class course focused on the skills of case analysis and oral presentation of those cases to judges and juries on civil or criminal trials. The course also includes developing skills used in the discovery phase of civil cases, especially depositions. The course is specifically designed to expand the skills introduced to the student in 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.

Note: Students may only elect this course or Practicum--Civil to count toward the Civil Litigation Concentration (JD).

Trusts & Estates (Adam Hirsch)

3 credit(s), Standard 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.

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