Spring 2027 Class Descriptions
Securities Regulation (LWBC580)
Instructor(s): Sebastian Lucier
3 credit(s), Letter Graded
Concentration(s): Business and Corporate Law (JD), Public Interest Law (JD), LLM in Business and Corporate Law (LLMB), Business and Corporate Law (LLMUS), Business and Corporate Law (MSLS)
Recommended Class(es): Corporations
The Securities Regulation class will include an overview of the capital markets and the underwriting process, the structure and prohibitions of the Securities Act, the registration process, the definitions of security and exempted securities, the private and limited offering exemptions, offerings by underwriters, affiliates and dealers, civil liability under the Securities Act, fraud in connection with a purchase or sale of a Security, and general civil liability provisions.
Note:
This is a required course for the Business and Corporate Law Concentration (JD).
Sports and the Law (LWBC585)
Instructor(s): Terezka Zabka
2 credit(s), Letter Graded
Concentration(s): Business and Corporate Law (JD), Employment and Labor Law (JD), LLM in Business and Corporate Law (LLMB), Business and Corporate Law (LLMUS), Employment and Labor Law (LLMG), Business and Corporate Law (MSLS)
This course will address the often unique manner in which the law applies to the business of sports. We will study the law relating to player contracts, antitrust, sports leagues and commissioners, agents, sports venue management and the unique issues raised by college sports. It will also provide students with broad knowledge of the business practices at the core of sports.
Startups and Venture Capital (LWBC587)
Instructor(s): Gad Weiss
3 credit(s), Letter Graded
Concentration(s): Business and Corporate Law (JD), LLM in Business and Corporate Law (LLMB), Business and Corporate Law (LLMUS), Business and Corporate Law (MSLS)
Additional Information: Business and Corporate Law Concentration
State and Local Taxation (Online asynchronous learning modules) (LWTE552)
Instructor(s): Staff
3 credit(s), Letter Graded
This course will provide students with the ability to understand and identify significant, recurring state and local tax (“SALT”) issues faced by taxpayers, their representatives and government agencies. The course will familiarize students with current legal and policy questions raised by sales taxes, personal and corporate income taxes, and property taxes that state and local governments rely upon to operate and fund public services. The course will also introduce students to the concept of state tax competition. Topics include taxation in a service economy, taxation in a digital economy, taxation of remote workers and multi-state entities, and economic development tax incentives. Many of these issues will be viewed through constitutional lenses, including the Commerce Clause, Due Process, Equal Protection and Privileges and Immunities. As a result, students will be able to analyze the constitutional basis for each type of tax; address apportionment issues; analyze the strengths and weaknesses of significant legal and audit issues; and assess the logic and strength of challenges to tax assessments. Note that although California state and local tax issues will occasionally be referenced in this course, the course is not focused on California tax law, and the concepts introduced are generally applicable to every state taxing regime. No previous knowledge of tax law is required for this course.
Note:
Only students in the online LLM in Taxation program may enroll this course.
State Income Tax Clinic I (Online synchronous via Zoom) (LWVL560)
Instructor(s): Mengjun He
2-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
This tax litigation clinic, also known as the "Tax Appeals Assistance Program (TAAP) - Franchise and Income Tax”, is a joint effort between the USD Legal Clinics and the Taxpayer Rights Advocate Office at the Franchise Tax Board (FTB). Under supervision of an attorney from the FTB’s Taxpayer Rights Advocate Office, students assist taxpayers with state income tax appeals before the Office of Tax Appeals (OTA) against FTB. Students receive legal practice and skills training, including identifying legal issues, conducting tax research, communicating with clients, gathering and identifying evidence, drafting legal briefs, and representing clients/taxpayers in negotiations with the FTB and at oral hearings before OTA.
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.
Note:
This is a virtual course.
State Income Tax Clinic II (Online synchronous via Zoom) (LWVL561)
Instructor(s): Mengjun He
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
Clinic II interns refine their skills, working on complex cases and cases already begun as Clinic I interns. Students may mentor first time clinic participants, serve as lead attorney on cases, and have additional opportunities to appear in court or administrative proceedings. Supervising attorneys/adjunct professors provide individualized coaching, based on the Clinic II interns’ needs and interests. Prerequisite: Successful completion of Clinic I in the same clinic.
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.
Note:
This is a virtual course.
State Sales & Use Tax Clinic I (Online synchronous via Zoom) (LWVL562)
Instructor(s): David Vahedi
2-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
This clinic is a joint effort between USD Legal Clinics and the California State Board of Equalization (BOE). Under the supervision of an attorney from the BOE’s Taxpayers\' Rights Advocate Office, students will represent clients who are appealing California Sales and Use Tax determinations (tax bills). Students will have the opportunity to gain practical legal skills including client interview and counseling, evidence gathering, preparing legal briefs, and actual negotiation with auditors and attorneys. Furthermore, when necessary, students will have the opportunity to represent clients in a litigation setting at Appeals Conferences (informal hearings) and Oral Hearings (similar to court trials).
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.
Note:
This is a virtual course.
State Sales & Use Tax Clinic II (Online synchronous via Zoom) (LWVL563)
Instructor(s): David Vahedi
1-4 credit(s), H/P/L/F Graded
Requirement(s): Experiential
Concentration(s): Taxation (LLMUS), LLM in Taxation (LLMT)
Clinic II interns refine their skills, working on complex cases and cases already begun as Clinic I interns. Students may mentor first time clinic participants, serve as lead attorney on cases, and have additional opportunities to appear in court or administrative proceedings. Supervising attorneys/adjunct professors provide individualized coaching, based on the Clinic II interns’ needs and interests. Prerequisite: Successful completion of Clinic I in the same clinic.
Students interested in working in the clinics for either academic credit or as a volunteer must first fill out and submit the USD Legal Clinics Application for Law Students . Clinic staff will review your application and confirm enrollment.
Note:
This is a virtual course.