Course Descriptions

Fall 2011 Class Descriptions

Tax I (Virginia V. Shue)
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 (Karen C. Burke)
LWTE560

3 credit(s)
Concentration(s): LLM in Taxation (LLMT), Business and Corporate Law (JD), LLM in Business and Corporate Law (LLMB)
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 (R. Anthony Bauman)
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 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.

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 Anti-Money Laundering (Sanford Horowitz)
LWTE581

1 credit(s)
Concentration(s): LLM in Taxation (LLMT)
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. This is an advanced tax course with priority enrollment for LLM in Taxation students. Prerequisite: Tax I. Grade determined by in-class final exam.

Taxation of Property Transactions (Phillip L. Jelsma)
LWTE575

2 credit(s)
Concentration(s): LLM in Taxation (LLMT)
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.

Tech Entrepreneur Law Clinic (Ted Sichelman)
LWVL570

3 credit(s)
Requirement: Skills

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 2-3 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 2010-11 may not apply for the course for 2011-12. The course application and additional course information will be emailed no later than Friday, April 8, 2011. Students who do not receive an application by April 8, 2011, or who have questions about the course after reviewing the application, may email Professor Ted Sichelman, tsichelman@sandiego.edu. The deadline to submit an application for this course has been extended to Friday, April 29, 2011.

Tech Transfers Legal Practice (Elisabeth Eisner)
LWIP560

2 credit(s)
Requirement: Skills
Concentration(s): Intellectual Property (LLMC), Intellectual Property (JD), Intellectual Property Law (LLMG)
Prerequisite(s): One of the following: Copyright Law,, Intellectual Property Survey, Patent Law, or Trademark Law

The distribution of goods and the provision of services in the global economy – and hence the production of revenue – frequently involves technology transfer. A grasp of the law of technology transfers, and the application of that law into practice are essential tools of a practicing business lawyer. This course will focus on the law and practice of development and exploitation of proprietary technology as well as the commercialization of that technology through the manufacture and distribution of products and provision of services. We will review the intellectual property law underpinnings of a technology transfer practice, including copyrights, patents, trade secrets and know-how, and trademarks, and then focus on how technology transfer agreements differ depending on the underlying intellectual property rights. We will review the basic building blocks of intellectual property agreements, and then together write software license agreements, patent license agreements, independent contractor agreements and terms and conditions of sale. Drafting skills will be developed using both lecture and practical training methods (hypothetical business scenarios coupled with drafting exercises based on those scenarios). This course will be practical in its orientation, with an emphasis on drafting documents customarily encountered by lawyers practicing in the technology transfer space.

Topics in Insurance Law
LWGC525

3 credit(s)
Requirement: Writing

This class is designed to provide students with an understanding of insurance law, with an emphasis on insurance litigation. This class will include relevant case law and real-life examples to provide students with the ability to identify and analyze potential insurance issues they will encounter in the practice of law. This class will also discuss the future issues expected to arise in insurance, including a look at the post-9-11 Terrorism Risk Insurance Act. The first part of the class will provide a mixture of lecture and discussion. The second part of the class will be taught in a seminar format. Students will be required to complete an in-depth research paper and make a presentation of their paper to the class. The paper will meet the written work requirement.

Torts (Gail Heriot, Steven D. Smith, Edmund Ursin)
LWAA540

4 credit(s)

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)
LWIP583

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

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

2-3 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 (Grayson M.P. McCouch)
LWTE555

4 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.

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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