Course Descriptions

Summer 2012 Class Descriptions

Agency Externships (John Sansone)
LWVL590

1-3 credit(s)
Requirement: Skills
Concentration(s): Civil Litigation (JD), Criminal Litigation (JD)

The Agency Externship Program consists of a work component and a class component. It allows students to earn academic credit for working in a law related externship position during the summer academic term. Students work a minimum of 60 hours per unit of credit and may receive 1-3 credits. For the work component, students work with a government agency or a nonprofit organization under the supervision of an attorney. The externship employer must be in the civil or criminal law field anywhere in the world outside Southern California. Last year, students worked as externs for various organizations including a U.N. agency in Egypt, U.S. Department of Justice in Washington, D.C., U.S. Army JAG and National Geographic magazine. Students are not permitted to work in a firm. Students are required to prepare weekly summaries of their work, participate in an on-line class, and complete a writing assignment. Students are able to take the course during one of three Summer Sessions: Early Summer Session (May 23-June 24), Main Summer Session (June 6-July 29), and Late Summer Session (July 5-July 29). If you have been accepted into an externship placement and want to apply for this course, fill out the Externship application. If you have any other questions email Lizzette Herrera Castellanos or call (619) 260-2342. The externship is graded on a Pass-Fail basis.

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

Agency Internships (Lizzette Herrera Castellanos)
LWVL596

1-3 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT), Criminal Litigation (JD), Civil Litigation (JD)

The Agency Internship Program consists of a work component and a class component. The Agency Internship Program allows students to earn academic credit for working in a law related internship position. Students work a minimum of 60 hours per unit of credit and may receive 1-3 credits. For the work component, students intern with a government agency or a nonprofit organization. During the summer, the employer can be either in the civil field or in the trial or appellate criminal field in Southern California. Students participate in primarily on-line class sessions involving small group discussions, prepare weekly summaries of their work and complete a writing assignment. If you have been accepted into an internship placement and want to apply for the internship course, fill out the Internship application. If you have any other questions, email Lizzette Herrera Castellanos, Director of Agency Internship Programs or call(619) 260-2342. The internship is graded on a Pass-Fail basis.

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

Child Advocacy Clinic: Delinquency II (Robert C. Fellmeth)
LWVL504

4 credit(s)
Requirement: Skills
Concentration(s): Public Interest Law (JD)
Prerequisite(s): See course description

Students work with assigned attorneys from the San Diego Office of the Public Defender, representing juveniles in delinquency court proceedings. Students are exposed to a wide variety of experiences, such as interviewing their minor clients; preparing briefs and motions; participating in hearings and conferences; coordinating with probation officers, investigators, etc.; and making court appearances as necessary and appropriate. Delinquency Clinic students must commit 20 hours per week to their Clinic work, and there is an additional one-hour classroom component each week. Students must have completed or be enrolled in Evidence, Civil Procedure and Child Rights and Remedies. Clinic slots are limited; students must obtain a permission slip from Professor Robert Fellmeth or Elisa Weichel before registering for the course.

Child Advocacy Clinic: Dependency II (Robert C. Fellmeth)
LWVL507

4 credit(s)
Requirement: Skills
Concentration(s): Public Interest Law (JD)
Prerequisite(s): See course description

Students work with assigned attorneys from the Dependency Legal Group of San Diego, representing abused and neglected children in dependency court proceedings. Students are exposed to a wide variety of experiences, such as interviewing child clients; presenting evidence during bench trials; preparing briefs and memoranda; participating in settlement conferences; conducting field work with investigators; and making court appearances as necessary and appropriate. Dependency Clinic students must commit 16 hours per week to their Clinic work, and there is an additional one-hour classroom component each week. Students must have completed or be enrolled in Evidence, Civil Procedure and Child Rights and Remedies. Clinic slots are limited; students must obtain a permission slip from Professor Robert Fellmeth or Elisa Weichel before registering for the course.

Child Advocacy Clinic: Policy I & II (Robert C. Fellmeth)
LWVL505

1-3 credit(s)
Requirement: Skills
Concentration(s): Public Interest Law (JD)
Prerequisite(s): See course description

Students work with assigned attorneys from the Dependency Legal Group of San Diego, representing abused and neglected children in dependency court proceedings. Students are exposed to a wide variety of experiences, such as interviewing child clients; presenting evidence during bench trials; preparing briefs and memoranda; participating in settlement conferences; conducting field work with investigators; and making court appearances as necessary and appropriate. Dependency Clinic students must commit 16 hours per week to their Clinic work, and there is an additional one-hour classroom component each week. Students must have completed or be enrolled in Evidence, Civil Procedure and Child Rights and Remedies. Clinic slots are limited; students must obtain a permission slip from Professor Robert Fellmeth or Elisa Weichel before registering for the course.

Civil Clinic I (Allen Gruber)
LWVL510

1-4 credit(s)
Requirement: Skills
Concentration(s): Civil Litigation (JD)
Prerequisite(s): Civil Procedure, Evidence, LSII or Practicum

Students interview, counsel and represent clients at Superior Court or in administrative hearings in a wide variety of cases under the supervision of an attorney. Students draft pleadings and correspondence, as well as confer and negotiate with opposing counsel/parties. Weekly group meetings are combined with individual case conferences to provide intensive personal training in litigation techniques, problem solving and case management. Students also learn general civil litigation practice and procedures. Prerequisites: Civil Procedure, Evidence and either Practicum or Lawyering Skills II. The clinic is graded on a 4-tier Pass-Fail basis.

Note: There are limitations on JD concentration eligibility. Please check the Civil Litigation Concentration web page for more information.
Additional Information: Civil Litigation Concentration

Civil Clinic II (Allen Gruber)
LWVL511

1-4 credit(s)
Requirement: Skills
Concentration(s): Civil Litigation (JD)
Prerequisite(s): Civil Procedure, Evidence, LSII or Practicum

Students interview, counsel and represent clients at Superior Court or in administrative hearings in a wide variety of cases under the supervision of an attorney. Students draft pleadings and correspondence, as well as confer and negotiate with opposing counsel/parties. Weekly group meetings are combined with individual case conferences to provide intensive personal training in litigation techniques, problem solving and case management. Students also learn general civil litigation practice and procedures. Prerequisites: Civil Procedure, Evidence and either Practicum or Lawyering Skills II. The clinic is graded on a 4-tier Pass-Fail basis.

Note: There are limitations on JD concentration eligibility. Please check the Civil Litigation Concentration web page for more information.
Additional Information: Civil Litigation Concentration

Civil Rights Theories Seminar (Roy L. Brooks)
LWPP521

3 credit(s)

This seminar will study closely several systems of accepted knowledge about how our government regulates or should regulate race relations during this Post-Civil Rights Era. These racial paradigms provide the subtext of public and, to a lesser extent, private institutional decision making, and are often debated within the pages of Supreme Court cases. While references will be made to Supreme Court cases and to specific justices, the seminar will focus on primary sources; in other words, the texts that generate fundamental civil rights theories. The readings will be interdisciplinary (drawing on legal, sociological, economic, psychological, historical, and political themes) and will stress the importance of contextualization. A conceptual scheme will be offered to help students understand, organize, and analyze civil rights theories; but students will be asked to develop their own well-informed views about the theories. Students will be evaluated on the basis of a paper plus weekly oral and written classroom presentations. Class attendance is essential.

Comparative Legal Traditions (Thomas Lundmark)
LWIC517

2 credit(s)
Requirement: Writing

This course offers an in-depth comparison of the actors (lawyers, judges, and lay judges and jurors) and of certain linguistic, philosophical, and methodological features of four jurisdictions: Germany, Sweden, England and Wales, and the United States. The approach taken is to compare these jurisdictions on the basis of their languages, their conceptions of law, their primary actors, and their methods of dealing with legal rules (legal reasoning, statutes and their construction, and use of judicial precedents). In doing so, the course will make predictions about what developments might be expected in the future. In their research paper, students will be expected to compare two jurisdictions on the basis of one of these aspects, or on the basis of some other aspect approved by the instructor. At least one of the jurisdictions chosen for the comparison must be Germany, Sweden, England and Wales, the United States, or an American state or territory such as Puerto Rico. This class begins Monday, July 9 and ends Thursday, July 26, 2012.

Corporate Counsel Internship ( Staff)
LWVL591

1-3 credit(s)
Requirement: Skills
Concentration(s): Intellectual Property (JD)

The Corporate Counsel Internship Program consists of a work component and a class component. The Corporate Counsel Internship Program allows students to receive academic credit for working in the legal department of a corporation, company or other business entity. Students may also work in other departments of a corporation as long as they are supervised by a licensed attorney. The goal of the Program is to provide students with the opportunity to observe first-hand the operations of a corporate legal department and to gain an understanding of the legal issues addressed by corporate counsel. The student must not receive monetary compensation or any outside funding for or related to the work and must be supervised by an on-site lawyer. Students can secure their own internship placements or meet with the Internship Director or Career Services for guidance. Placements qualify for the Program only if the organization requires that a student receive academic credit as a condition of the internship. Organizations willing to pay students or to have them work on a volunteer basis do not qualify for the Program. After a placement is found, students must complete an Application Form to have their placement approved for the Program. Employers who participate in the Program must commit to the requirements of the Program. Students work a minimum of 60 hours per unit of credit and may receive 1-3 credits. Students participate in primarily on-line class sessions involving small group discussions, prepare weekly summaries of their work and complete a writing assignment. If you have been accepted into an internship placement and want to apply for the internship course, fill out the Corporate Counsel application. If you have any other questions, email Lizzette Herrera Castellanos or call (619) 260-2342. The internship is graded on a Pass-Fail basis.

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

Corporate Tax Reporting (Joshua Maxwell)
LWAA510

1 credit(s)
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax II or similar undergraduate course upon approval

In corporate transactions and business operations, it is necessary for tax lawyers to advise on compliance issues and be able to understand information reported on IRS forms. This course will discuss corporate tax compliance, forms, and common issues, with a focus on extracting information from the face of the forms and how common transactions are reported. The class will cover Form 1120, Form 5471 and foreign reporting, common elections and disclosures, tax income adjustments (Schedule M), and other related topics. Class attendance will be required and essential to learning the topics. Grade based on a final exam covering common issues, basic compliance logistics, and the ability to analyze and gather information from IRS reporting.

Note: This is an advanced tax course with priority enrollment for LLM in Taxation students. JD students can apply through the Graduate Programs office.

Education & Disability Clinic I (Margaret A. Dalton)
LWVL550

1-4 credit(s)
Requirement: Skills

Students receive practical training and experience in client intake, interviewing and counseling, file review and analysis, and legal representation in diverse forums. Some cases proceed to mediation and due process hearings, where students argue the case with support from the supervising attorney. Weekly group meetings are combined with individual case conferences to provide intensive personal training in case management. The classroom component also includes an overview of statutes and cases in this growing area of civil law. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites. Recommended: Special Education and the Law.

Education & Disablility Clinic II (Margaret A. Dalton)
LWVL551

1-4 credit(s)
Requirement: Skills

Students receive practical training and experience in client intake, interviewing and counseling, file review and analysis, and legal representation in diverse forums. Some cases proceed to mediation and due process hearings, where students argue the case with support from the supervising attorney. Weekly group meetings are combined with individual case conferences to provide intensive personal training in case management. The classroom component also includes an overview of statutes and cases in this growing area of civil law. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites. Recommended: Special Education and the Law.

Energy Taxation and Policy (Walter Wang)
LWTE517

2 credit(s)
Requirement: Writing
Concentration(s): Public Interest Law (JD), LLM in Taxation (LLMT)

This course will examine fiscal measures, primarily through taxation, that the Federal government has utilized to stimulate investment in energy projects and products. The course will examine the core economic theories regarding energy taxation and the application of such theories to real world policies. This course will examine how tax measures have stimulated growth in traditional forms of energy such as oil and gas and how current Federal tax policy stimulates investment in renewable energy. This course will also broad based policies designed to reduce emissions (greenhouse gas or otherwise) and the tax provisions related to such policies. This course is designed to satisfy the law school’s written work requirement.

Note: This is an advanced tax course with priority enrollment for LLM in Taxation students. JD students can apply through the Graduate Programs office.

Entertainment, Sport & IP Internship ( Staff)
LWVL592

1-3 credit(s)
Requirement: Skills
Concentration(s): Intellectual Property (JD)

The Entertainment, Sports and Intellectual Property Internship Program consists of a work component and a class component and allows students to earn academic credit for working in a law department of an entertainment or sports industry company, talent guild or trade association, or in the intellectual property law department of a company or trade association. Students work a minimum of 60 hours per unit of credit and may receive 1-3 credits. Students participate in primarily online class sessions involving small group discussions, prepare weekly summaries of their work and complete a writing assignment. If you have been accepted into an internship placement and want to apply for the internship course, fill out the ESIP application below. The Internship is graded on a Pass-Fail basis. If you have any other questions, email Lizzette Herrera Castellanos or call (619) 260-2342.

Note: There are limitations on JD concentration eligibility. Please check the Intellectual Property Concentration web page for more information. Contact Law Student Affairs to find out if your work in this clinic qualifies for the concentration.
Additional Information: Intellectual Property Concentration

Entrepreneurship Clinic I (Donna Matias)
LWVL520

2-3 credit(s)
Requirement: Skills

Through hands-on opportunities, students in the Entrepreneurship Clinic provide pro bono legal services to low- and moderate-income entrepreneurs who want to start or expand their small businesses. The Entrepreneurship Clinic does not engage in litigation-related services; instead, it focuses on advising clients on legal matters relating to starting their business and assisting in drafting and filing necessary documents. Such work includes: determining the appropriate choice of business entity, assistance in obtaining necessary permits and licenses, advising on employment and independent contractor issues, drafting and reviewing commercial contracts and leases, and assisting with the establishment of tax-exempt organizations. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites.

Entrepreneurship Clinic II (Donna Matias)
LWVL521

2-3 credit(s)
Requirement: Skills

Through hands-on opportunities, students in the Entrepreneurship Clinic provide pro bono legal services to low- and moderate-income entrepreneurs who want to start or expand their small businesses. The Entrepreneurship Clinic does not engage in litigation-related services; instead, it focuses on advising clients on legal matters relating to starting their business and assisting in drafting and filing necessary documents. Such work includes: determining the appropriate choice of business entity, assistance in obtaining necessary permits and licenses, advising on employment and independent contractor issues, drafting and reviewing commercial contracts and leases, and assisting with the establishment of tax-exempt organizations. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites.

Evidence (Jean Ramirez)
LWLP529

4 credit(s)
Concentration(s): Criminal Litigation (JD), Civil Litigation (JD)

This course is about how facts are proved at trial and other evidentiary hearings. The course focuses on the Federal Rule of Evidence. Among the topics covered are the following: relevance, character evidence, habit, impeachment, objections and motions in limine, authentication of real and demonstrative evidence, the Best Evidence Rule, hearsay, privileges, lay witness opinion, expert witnesses, and judicial notice.

Note: This is a required course for the Civil Litigation (JD) and Criminal Litigation (JD) concentrations.

Federal Tax Clinic (Richard Carpenter)
LWVL555

1-2 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT)
Prerequisite(s): Tax I

This is a hands-on clinical course for students who wish to develop tax controversy skills. Students working under the supervision of the Tax Clinic supervising attorney will represent low income taxpayers in resolving their tax disputes with the IRS. Students will learn client interviewing skills, how to interact with IRS personnel, and how to effectively resolve a client’s federal tax dispute. Students must also be available to participate in Tax Clinic Outreach presentations at various community locations and times. The clinic is graded on a 4-tier Pass-Fail basis. Prerequisite: Tax I.

Intellectual Property & Business (Ted Sichelman)
LWIP572

3 credit(s)
Requirement: Writing
Concentration(s): Intellectual Property (JD)
Recommended Class(es): IP Survey or any course in patent law

The best intellectual property and tech-focused corporate lawyers have a thorough understanding of the ways clients use and are affected by IP in their daily business. This seminar will provide an introduction to how patents, copyrights, trademarks, and trade secrets (1) are used by IP owners to further their business strategies and (2) affect non-IP owners, who must often license IP rights at substantial cost. Specific topics include: the role of trademarks in promoting product “branding”; the use of patents in commercializing inventions; the effects of trade secrecy on R & D investment and employee mobility; IP and the emerging field of “microinnovation”; the effects of copyright on Internet business models; the use of IP by startup companies; private markets for buying, selling, and licensing IP rights; the role of patents in biotech deals; copyrights in the entertainment industry; and trademarks and “luxury” goods. The course will be co-taught by a law professor (Sichelman) and a business school professor (Saucet). The majority of the course will consist of lectures and classroom discussions. The only assignment is a paper, which students will present at the end of the course. Prerequisites: None. Either a course in intellectual property law or some work experience at a technology company is recommended, but not required.

Judicial Internships (Monica M. Sullivan)
LWVL598

1-4 credit(s)
Requirement: Skills
Concentration(s): Criminal Litigation (JD), Civil Litigation (JD)

The Judicial Internship Program allows students to receive academic credit for work in a judge's chambers in San Diego. Students must work 60 hours per unit of credit. In addition to the work component of the Program, students enrolled in the program will have regular contact with the Program's instructor, Professor Horton, who will meet with students individually, assign various written projects (such as a journal and a final paper), and review samples of the student's written work from the internship. The program is limited to a total of 20 students per semester or summer term. Preference is given to students who are in, or who are about to enter, their final law school year. Professor Horton has a manual that explains the judicial internship process; interested students should be sure to pick up a copy of the manual. Students can secure their own internship position or can meet with Professor Horton for guidance in securing a placement. The internship is graded on a Pass-Fail basis.

Note: Students must receive approval from Professor Horton to register for this program. There are limitations on JD concentration eligibility. Please check the concentration web pages for more information.
Additional Information: Civil Litigation Concentration, Criminal Litigation Concentration

Legal Research Bootcamp (Karl Gruben)
LWLP554

1 credit(s)

This course will cover the basics of legal research, plus some advanced techniques, such that the student should be prepared to enter the workforce with adequate to superior research skills. Included will be paper-based resources, but online sources will be discussed and demonstrated where necessary, such as the online versions of Shepards and Keycite, as well as indexes. The course is pass-fail and passing will be based on class attendance, CALI exercises, and some homework assignments.

Negotiation (Gregg Relyea)
LWLP560

2 credit(s)
Requirement: Skills
Concentration(s): Business and Corporate Law (JD), Civil Litigation (JD)

Effective negotiation skills are essential to the successful practice of law. Most legal disputes are resolved through direct negotiation. This course will teach students effective communication techniques and negotiation strategies in a workshop style setting. The course will introduce students to different types of bargaining, different approaches to bargaining, specialized communication techniques used by effective negotiators, and techniques for overcoming negotiating impasses. Negotiation practices will be taught using both lecture and experiential methods (interactive exercise, role play exercises). This course will be practical in its orientation, with an emphasis on prevailing negotiation techniques and strategies customarily used by practicing lawyers. Due to the participatory nature of the course, enrollment will be limited. Grades will be based on a written final examination, homework assignments, and class participation. The course is graded on a 4-tier Pass/Fail basis.

Note: Students may only elect this course or Alternative Dispute Resolution to count towards the Civil Litigation Concentration (JD).

Negotiation (Dennis L. Sharp)
LWLP560

2 credit(s)
Requirement: Skills
Concentration(s): Business and Corporate Law (JD), Civil Litigation (JD)

This class is about negotiation and dispute resolution: how not to lose when thinking win-win. Many negotiators fail to maximize their outcomes because they either take extreme, unyielding positions or because they look for an optimal ‘win-win' solution and in the process give their counterpart value that they could capture themselves. This course focuses on the strategy behind dispute resolution (negotiation, mediation, arbitration) and speaks in a practical way about how to use that strategy to maximize what can be achieved in those situations. Through a combination of lectures, in-class exercises, class discussions and guest speakers, the class will explore the different methods of dispute resolution, and how to maximize your outcome in each. The first part of the course highlights the difference between the different types of dispute resolution. We'll then focus on game theory and its role in negotiation. We'll then focus on how to maximize the potential overall value of the outcome to all parties in a dispute… and subsequently how to capture a disproportionate share. Grade determined by weekly assignments, class participation and a take home final examination. This class will be graded on the four-tier pass/fail grading system.

Note: Students may only elect this course or Alternative Dispute Resolution to count towards the Civil Litigation Concentration (JD).

Professional Responsibility (Michael Berch)
LWAA580

3 credit(s)

This course examines the singular ethics of lawyering and the rules of professional conduct applicable to the legal profession. We will focus on the Model Rules of Professional Conduct of the American Bar Association and an examination of the rules in California. We will examine the various professional relationships that exist between lawyers and: 1) their clients; 2) their colleagues; 3) the public; and 4) the judiciary, with a view toward answering such questions as: What are the "core values" of the legal profession? Why are lawyers required to act in ways that the public finds either confusing or hostile to other societal values? The objective of the course is to give students a working knowledge of the law governing lawyers, and an appreciation for the ethical challenges lawyers face and the ethical environment in which lawyers work. Grade determined by midterm, final and class participation.

Small Claims Clinic I & II (Franco Simone)
LWVL545

1-3 credit(s)
Requirement: Skills
Concentration(s): Civil Litigation (JD)

The Small Claims Clinic offers students the opportunity to develop interviewing and counseling skills as well as trial preparation skills in the Small Claims Court context. Students assist low-income families in preparing their cases for trial at Small Claims Court and can represent clients in the appeals process in Superior Court. Students must also be available to participate in outreach presentations at various community locations and times. The clinic is graded on a 4-tier Pass-Fail basis. No Prerequisites.

Note: There are limitations on JD concentration eligibility. Please check the Civil Litigation Concentration web page for more information.
Additional Information: Civil Litigation Concentration

Space & Cyber Law (Matthew Schaefer)
LWIP573

3 credit(s)
Concentration(s): Intellectual Property (JD)

This course begins with an overview of space and cyber domains, the interconnection between the two, and the challenges posed for legal regulation and enforcement in these two domains. It proceeds with a detailed examination of elements of military, commercial, and civilian government space law and policy with reference to current and future developments. Course coverage will include the four major international treaties dealing directly with space (the Outer Space Treaty, Liability Convention, Registration Convention, Rescue and Return Agreement), the application of these Cold-War era treaties to modern space activities and issues (including space tourism, space debris, space security, and intellectual property and other property rights in space), “soft law” instruments attempting to regulate space, U.S. national legislation and regulations addressing commercial space activities, including space tourism and space patents, state laws addressing commercial space activities, and mechanisms for the creation and negotiation of international space law, including the United Nations Committee on the Peaceful Uses of Outer Space. This course concludes with an exploration of a range of legal issues in cyber domain that are critical to the protection of US intellectual property as well as privacy, including an examination rules governing cyberwarfare, cyber espionage, and cyber crime, at both the international level (e.g. Budapest Convention) and within the US legal system (e.g. Digital Millennium Copyright Act). More generally, the course will explore the interrelationship between technology and law as mechanisms of regulation in both the space and cyber domains. This course will have a tradition final exam.

State Income Tax Clinic I & II (Craig Shaltes)
LWVL560

1-2 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT)

This Tax Appeals Assistance Program is a joint effort between USD Legal Clinics and the California State Board of Equalization. Under the supervision of an attorney from the California Taxpayers’ Rights Advocate Office, students will assist taxpayers with their state tax appeals. Students receive legal practice skills training, including interviewing clients, identifying evidence, drafting appeals briefs, and representing clients in negotiations with the State Board and at hearing. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites.

State Sales & Use Tax Clinic I & II (Michael J. Larkin)
LWVL562

1-2 credit(s)
Requirement: Skills
Concentration(s): LLM in Taxation (LLMT)

This State Sales & Use Tax Clinic is a joint effort between USD Legal Clinics and the California State Board of Equalization. Under the supervision of an attorney from the California Taxpayers' Rights Advocate Office, students will assist taxpayers at the Petitions stage of proceedings instituted against them by the Franchise Tax Board. Students receive legal practice skills training, including gathering evidence, preparing legal briefs, participating in negotiation proceedings and oral argument at an administrative hearing. The clinic is graded on a 4-tier Pass-Fail basis. No prerequisites.

Tax I (Paul L. Caron)
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. There will be a final examination at the end of the course. Students are required to pick up an I-clicker from the Writz on June 11 from 3 to 5pm and register it prior to the second class, and to bring the i-clicker to each class.

Note: Required for upper-class students.

Trusts & Estates; Wills & Trusts (Dennis Lilly)
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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