Tax Law Courses

Qualifying course offerings can change from semester to semester. For a complete list for the current academic year, check the student handbook or contact the Law School Registrar.

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  • Administrative Law , JURI: 4320 , Credit Hours: 3
    Focuses on law controlling federal and state administrative action. Along with constitutional restraints, student is asked to consider statutory and judicially formulated rules for the administrative process. Control over administrative discretion and enforced accountability are major themes. Attention is devoted to federal and state Administrative Procedure Acts.

  • Civil Tax Practice , JURI: 5610 , Credit Hours: 2
    Study of practice before Internal Revenue Service and various tax forums, including audit process, procedures relating to determination of tax liability and tax collection, and extraordinary procedures, such as jeopardy and termination assessment.

  • Constitutional Law I , JURI: 4180 , Credit Hours: 3
    This course addresses the meaning and impact of the Constitution of the United States, particularly with regard to the subjects of federalism, separation of powers, the judicial function and due process of law.

  • Constitutional Law II , JURI: 4190 , Credit Hours: 3
    This course focuses on constitutional protections of liberty and equality apart from protections that stem from principles of substantive and procedural due process. Subjects typically covered in the course include the Contract Clause, equal protection, freedom of expression, the right to free exercise of religion and the prohibition of laws respecting an establishment of religion.

  • Constitutional Law Seminar , JURI: 4198 , Credit Hours: 2
    In this class, the focus will be on the division of powers between the federal government and the states.  The professor is now in the process of writing a book that focuses on present-day doctrine in this area of law, and student work in the class will be center on addressing subjects treated in the book – for example, the scope of the powers of Congress (the commerce power, the taxing power, the spending power, the Civil War Amendment enforcement powers, and other powers as well), the dormant Commerce Clause and other nation-safeguarding limits on state authority, and congressional preemption of state laws.  The present plan is to involve students in research-related tasks in a way that bears some resemblance to  working in a firm, with students taking on particular research assignments (handed out by the professor) connected up with this set of topics, including by reading, reviewing and supplementing with additional relevant materials draft chapters of the book. This class is NOT an appropriate vehicle for satisfying any writing requirements for upper level students.  Enrollment in the class will be capped at 10 students.

  • Corporate Tax , JURI: 4600 , Credit Hours: 3
    This course covers the taxation of corporations and their shareholders.  Major topics include:  contributions of property to corporations, distributions and redemptions by corporations, and taxable and tax-free mergers and acquisitions.

  • Estate and Gift Taxation , JURI: 4590 , Credit Hours: 3
    Focuses on federal tax law and policy affecting the transfer of wealth, including the gift tax, the estate tax, and the generation skipping transfer tax. Statutes, regulations and interpretative materials and their application to hypothetical problems are addressed to lay a foundation for the study of estate planning.

  • Federal Income Tax , JURI: 5120 , Credit Hours: 3
    Introduction to policy and practice of federal income taxation of individuals, including determination of gross income, allowance of deductions and credits, sales and dispositions of property, capital gains and losses, and problems of attribution of income.

  • International Taxation , JURI: 4710 , Credit Hours: 2
    Considers role of American lawyer acting as tax planner in context of transnational business transactions; U.S. income taxation consequences of foreign corporations and individuals doing business and investing in U.S.; similar tax consequences of American companies and individuals doing business and investing in foreign countries.

  • Partnership Taxation , JURI: 5090 , Credit Hours: 3
    Deals with impact of federal income tax on formation and operation of businesses conducted in partnership form. Special emphasis on tax ramifications of sale of partnership interest, death or retirement of partner, and dissolution of partnership.