Course Descriptions

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Spring 2021 Class Descriptions

Tax I (LWAA590)

Instructor(s): Miranda Perry Fleischer

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

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 Policy & Research (LWTE570)

Instructor(s): Dennis Lilly

2 credit(s), Letter Graded
Requirement(s): Writing
Concentration(s): Taxation (LLMC), LLM in Taxation (LLMT), Taxation (MSLS)
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. Tax I is a prerequisite for this course; other tax courses, especially Corporate Tax, would be useful, but are not required. This courses fullfills the written work requirement. 

Trademark Litigation (LWIP577)

Instructor(s): Lisa Ramsey

3 credit(s), Letter Graded
Requirement(s): Experiential OR Writing
Concentration(s): Intellectual Property (JD), Intellectual Property (LLMC), Intellectual Property Law (LLMG), Intellectual Property Law (MSLS)
Prerequisite(s): Intellectual Property Survey or Trademark Law

This advanced trademark class will provide students with the legal and practical skills necessary to become successful trademark litigators. Students will learn how to litigate a trademark case, including how to develop a case strategy, write a demand letter, and draft pleadings, written discovery, and motions frequently used in trademark litigation. Students will also strengthen their oral advocacy communication skills through class participation and in-class exercises simulating oral arguments before a judge or meetings with partners and clients. They will perform tasks and legal research and analysis similar to junior attorneys involved in actual trademark litigation. The grade will be based on the writing assignments and in-class oral exercises. Prerequisite: Intellectual Property Survey, Trademark Law, or Trademarks Seminar.

Transfer Pricing (LWTE584)

Instructor(s): David Bowen

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

The course involves a thorough study of the fundamental and practical concepts of “transfer pricing,” from U.S. and international perspectives. Transfer pricing is one of the most significant tax issues for multinational enterprises with international operations. It attracts the scrutiny of tax authorities worldwide and continues to draw attention of multiple countries’ tax legislatures. The course first analyzes the fundamental methods by which income and other items are affected – often with major financial impact - through MNE “controlled” transactions. The basic analytical framework involve critical analysis of U.S. Code provisions, Treasury Regulations, other administrative materials and important judicial decisions. These U.S. provisions are compared to other comprehensive, consensus-type guidelines, such as the recent OECD Guidelines. Practical strategies are discussed in terms of proactive strategies for resolving and avoiding cross-border disputes involving transfer pricing. Topics include allocations and apportionments of income, deductions, credits and allowances; the “arm’s length” standard and its alternatives; BEPS (base erosion and profit shifting); economic double taxation; Treaty mechanisms such as MAP (mutual agreement procedures); TIPs (taxpayer-initiated adjustments) and compensating adjustments; general legal principles and apportionment methods, including the judicial doctrines of assignment of income, the economic substance doctrine, fruit-tree, and other matters; methods to determine “true” taxable income in “controlled” transactions involving tangible and intangible property, services, and intercompany financing; relevant U.S. customs rules; tax penalties and relevant forms, including country-by-country reporting; tax planning and compliance efforts; and relevant comparisons of international transfer pricing rules within particular contexts. Grades will be based on a written exam which includes true false questions, multiple choice, and a hand-graded essay,

Note: This course is open to LLM and JD levels.

Trial Advocacy - Civil (LWLP550)

Instructor(s): Linda Lane, Robert Wright

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

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).
Additional Information: Civil Litigation Concentration

Trusts & Estates (LWTE555)

Instructor(s): Michael Yu

3 credit(s), 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.