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TAX INTL ASPECTS OF US INCOME (TAXATION - 1050)
2 credits
This course will survey the U.S. income taxation of nonresident alien individuals and foreign corporations involved in business transactions and investment activities in the United States, as well as on the U.S. income taxation of domestic corporations and U.S. citizens with foreign income producing activities. As part of the discussion of these topics, coverage will address the taxation of U.S. shareholders of controlled foreign corporations; the role of the foreign tax credit for U.S. citizens and domestic corporations; the role of the withholding tax applicable to nonresident individuals and foreign corporations; the branch profits tax; special status foreign corporations, such as passive foreign investment companies; transfer pricing; and the role of tax treaties. Class discussion will also include basic federal corporate tax concepts when important to the understanding of these topics. Grades are based upon a final examination.
Prerequisite: TAX BASIC FED PERSONAL INCOME
Nina J. Crimm
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TAX ADV FED PERSONAL INCOME (TAXATION - 1010)
2 credits
This course further develops a number of areas of the law of federal income taxation as applied to taxpayers generally and to individuals in particular, such as methods of accounting, deferred compensation, charitable deductions, depreciation and recapture, the ยง1231 hodgepot, tax-free exchanges, sale of principal residence, involuntary conversions, and installment sales. The minimum tax and incentive stock options also might be addressed. Grades are based upon a final examination.
Prerequisite: TAX BASIC FED PERSONAL INCOME
John E. Davidian
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TAX BASIC FED PERSONAL INCOME (TAXATION - 1030)
3 credits
This is an introductory course. Its purpose is to give students an understanding of the basic principles underlying the federal income tax and to develop a realization of its effect on the economic life of the community. The course concentrates on fundamental concepts such as the scope of gross income, specific exclusions, assignment of income, the major items of deduction, the amount realized on property dispositions, basis for gain or loss, characterization of gain or loss as capital or ordinary, credits, the taxable year, and the mechanics of computation of income tax liability. The development of the present tax system, the fiscal aspects of the income tax and the legislative, administrative, and judicial processes in the enactment and enforcement of the income tax laws are briefly considered. Grades are based upon a final examination.
Nina J. Crimm
John E. Davidian
Jacob L. Todres
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TAX FED INC TAX PTNRSHP & LLC (TAXATION - 1070)
2 credits
This course provides a survey of the effects of federal income tax laws on the formation, operation and liquidation of partnerships and limited liability companies. These entities have become a preferred and increasingly utilized means of operating small business ventures. Topics addressed include the formation and operation of the business entity, the sale and liquidation of ownership interests, and the tax consequences to the owners and the business entity that result from operating as a partnership or limited liability company. Grades are based upon a final examination.
Prerequisite: TAX BASIC FED PERSONAL INCOME
John E. Davidian
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TAX FEDERAL CORPORATE INCOME (TAXATION - 1020)
4 credits
This course applies the principles of federal income taxation to problems arising from use of the corporate form. The tax consequences to the corporation and to the shareholders are considered. Major topics covered in the course include what entities are considered corporations for tax purposes, tax-free incorporations, the treatment of dividends and Section 306 stock redemptions, partial and complete liquidations, and mergers, divisions and other corporate reorganizations. Grades are based upon a final examination.
Prerequisite: TAX BASIC FED PERSONAL INCOME
Nina J. Crimm
John E. Davidian
Jacob L. Todres
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TAX FEDERAL ESTATE AND GIFT (TRUSTS AND ESTATES - 1050)
3 credits
The purpose of this course is to give the students an understanding of the federal estate and gift tax laws and their underlying principles. The history of these taxes is reviewed and a brief survey is made of estate and gift tax procedures. Major estate tax topics covered are inclusion and exclusion from the gross estate of interests owned by the decedent, property transferred by the decedent during his lifetime, life insurance, jointly owned property, property subject to a power of appointment, and annuities. Gift tax topics include complete and incomplete gifts, adverse interests, the annual exclusion, the exercise and release of powers of appointment, transfers incident to marital separations, gift splitting, and indirect gifts. Estate and gift tax problems cover adequate consideration, the marital deduction, the charitable deduction, valuation and computation of tax liability. Income in respect of a decedent and generation skipping transfers are also examined briefly. Grades are based upon a final examination.
Prerequisite: TAX BASIC FED PERSONAL INCOME
Barbara J. Scheiner
Jacob L. Todres
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TAXATION SEMINAR (TAXATION - 1060)
2 credits
This course investigates a number of federal income tax topics, which may vary from semester to semester. Special emphasis is given to currently active issues. This seminar requires the preparation of a paper of law review quality analyzing a selected problem, applying the tax law, and finding a solution. Grades are based upon a research paper.
Prerequisite: TAX BASIC FED PERSONAL INCOME
Jacob L. Todres
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THEATER LAW (THEORY,HIST.& STRUCTURE OF LAW - 1080)
2 credits
The staging of a play or musical involves numerous legal relationships and obligations. Accordingly, this course surveys the law governing the theater industry, including the authorship rights of playwrights; the financial rights of investors; the rights and obligations of performers, directors, choreographers, designers, musicians, and crew; and the attendance rights of audiences. Although our main concern will be Broadway and Off-Broadway productions, we also will spend time considering the legal rights and duties of amateur theater groups. The course explores the application of numerous legal doctrines to theaters, including property rights (e.g., leasing issues, building codes, the sale of naming rights); tort issues (e.g., defamation suits against critics, liability for injuries in theaters); employment law issues, and contract issues. Grades are based upon a research paper, presentation of the paper to the class, participation in a simulation, and class participation.
Jeffrey Sovern
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TORTS I (TORTS - 1010)
3 credits
An introduction to civil liability arising from breach of duties imposed by law as distinguished from duties imposed by contract. The course will focus upon representative intentional negligence and strict liability torts and theories of liability. Subjects covered include nuisance, assault, battery, negligence, products liability, malicious prosecution, abuse of process, invasion of privacy, defamation, and injuries to business. Grades are based upon a final examination.
Lawrence M. Joseph
Mary L. Lyndon
Andrew J. Simons
Brian Tamanaha
Janice D. Villiers
Ettie Ward
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TORTS II (TORTS - 1020)
2 credits
An introduction to civil liability arising from breach of duties imposed by law as distinguished from duties imposed by contract. The course will focus upon representative intentional negligence and strict liability torts and theories of liability. Subjects covered include nuisance, assault, battery, negligence, products liability, malicious prosecution, abuse of process, invasion of privacy, defamation, and injuries to business. Grades are based upon a final examination.
Prerequisite: TORTS I
Lawrence M. Joseph
Mary L. Lyndon
Andrew J. Simons
Brian Tamanaha
Janice D. Villiers
Cheryl L. Wade
Ettie Ward
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TORTS SEMINAR (TORTS - 1000)
2 credits
This seminar presents competing theories of tort law and explores current reform proposals. It also allows students to investigate specialized areas of tort liability in more depth than is possible in the first year torts course. Each student is required to prepare a paper of law review quality on a topic approved by the faculty member conducting the seminar. Subjects may include any aspect of tort theory or may present the state of law in one area, such as, aviation, advertising, public utilities, the operation of municipal corporations or the tort liability of professionals. Grades are based upon a research paper.
Lawrence M. Joseph
Mary L. Lyndon
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TOXIC TORTS SEMINAR (ENVIRONMENTAL LAW - 1020)
2 credits
This seminar examines the expanding products liability and nuisance law related to chemical pollution, pharmaceuticals and other products with latent toxic effects. The courts dramatic procedural adaptations to mass torts, new legal theories of cause, litigation issues raised by the use of evidence drawn from the frontiers of science, and other evolving issues are explored in the context of asbestos, Agent Orange, DES and similar litigation. Each student is required to produce a paper of law review quality on a topic approved by the professor. Grades are based upon a research paper.
Mary L. Lyndon
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TRADEMARKS & COPYRIGHTS SURVEY (INTELLECTUAL PROPERTY - 1060)
2 credits
In this course consideration is given to trademarks including creation and maintenance, loss of rights, infringement and preparation of a trademark application. Consideration is also given to copyrights including subject matter, statutory formalities, nature of rights. infringement and preparation of a copyright application. Grades are based upon a final examination. N.B. Students who take this course are not permitted to take either the three-credit Copyright Law or the two-credit Trademarks and Unfair Competition.
Joseph Robert Gagliano
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TRADEMARKS & UNFAIR COMPET (INTELLECTUAL PROPERTY - 1070)
2 credits
This course entails a detailed analysis of the laws of trademarks and unfair competition. The course will focus on the Lanham Federal Trademarks Act including registration procedures in the U.S. Patent and Trademark Office as well as protection under the federal Act. International protection of trademarks will be addressed. The course will also focus on state law including state trademark registration procedures and protection as well as state unfair competition laws. Grades are based upon an examination. N.B. Students who take this course are permitted to take the three-credit Copyright Law course but are not permitted to take the two-credit Trademarks and Copyrights Survey.
Prerequisite: INTRO TO INTELLECTUAL PROPERTY
Jeremy Sheff
Randi S. Wolkenbreit Singer
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TRANSACTIONS EMERGING MARKETS (INTERNAT'L AND COMPARATIVE LAW - 2050)
2 credits
This class will examine the various issues faced by attorneys when representing clients in business transactions in emerging markets or developing countries. Students will be expected to master doctrinal issues such as the regulation of mergers and acquisitions, the variety of business organizations recognized under the U.S. and foreign jurisdictions, and different aspects of cross-border contracting. Students will also consider a variety of topics that affect the work of lawyers, including how cultural differences affect business negotiations, how cross-border deals are structured in order to achieve business goals, and how workflow is managed in a complex business transaction. Grades will be based on a research paper and on class presentation.
Prerequisite or Corequisite: BUSINESS ORGANIZATIONS OR INT'L BUSINESS TRANSACTIONS
Mark A. Meyer
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TRIAL ADVOC-CONCENTRATED CIVIL (ADVOCACY AND LEGAL SKILLS - 5060)
3 credits
The concentrated Civil Trial Advocacy Course meets on a concentrated schedule (six hours per week) during the middle seven weeks of the spring semester. Each week students attend a one hour lecture and demonstration class and participate in two 150 minute small-group simulation class. Two trial advocacy professors provide constructive critique, demonstrate skills, and encourage classroom exploration of case theory and approaches to the simulation assignment due in class. The course culminates in student teams litigating a full-day criminal or civil trial based upon a specially developed case file. The course emphasizes learning basic trial advocacy skills including voir dire, opening statements, summation, direct and cross examinations, evidentiary procedures, and working with expert witnesses. Grades are based upon class participation, ability to learn from critique, and the level of performance for each skill simulated, and the final trial. N.B.: A student may take both civil and criminal trial advocacy but may not take either more than once (including Intensive or Concentrated courses but excluding any advanced trial advocacy courses which may be offered).
Prerequisite: EVIDENCE
Keri K. Gould
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TRIAL ADVOCACY (INTENSIVE) (ADVOCACY AND LEGAL SKILLS - 4070)
3 credits
The Intensive Trial Advocacy Course is a two-week, full-time interactive course in which students participate in small group simulations, critique and attend a substantive lecture each day. The course culminates in student teams litigating a full-day criminal or civil trial based upon a specially developed case file. The course emphasizes learning basic trial advocacy skills including voir dire, opening statements, summation, direct and cross examinations, evidentiary procedures, and working with expert witnesses. The subject matter of the course will alternate between civil and criminal each year. Grades are based upon class participation, ability to learn from critique and the level of performance for each skill simulated. N.B.: A student may take both civil and criminal trial advocacy, but may not take either more than once (including Intensive or concentrated courses but excluding any advanced trial advocacy courses which may be offered).
Prerequisite: EVIDENCE
Keri K. Gould
Robert J. Masters
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TRIAL ADVOCACY - CRIMINAL (ADVOCACY AND LEGAL SKILLS - 1080)
3 credits
The trial of criminal cases will be analyzed. The conduct of both defense counsel and prosecutor will be considered in detail with due consideration given to the application of the rules of evidence, openings, summations, jury selection, and trial strategy. Grades are based upon the student's performance in a jury trial. N.B.: A student may take both civil and criminal trial advocacy, but may not take either more than once (including Intensive or Concentrated courses but excluding any advanced trial advocacy courses which may be offered).
Prerequisite: EVIDENCE
Keri K. Gould
Charles J. Hynes
Patrick L. Mc Closkey
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TRIAL ADVOCACY-CONCENTR. CRIM (ADVOCACY AND LEGAL SKILLS - 6020)
3 credits
The concentrated Criminal Trial Advocacy Course meets on a concentrated schedule (six hours per week) during the middle seven weeks of the fall semester. Each week students attend a one hour lecture and demonstration class and participate in two 150 minute small-group simulation class. Two trial advocacy professors provide constructive critique, demonstrate skills, and encourage classroom exploration of case theory and approaches to the simulation assignment due in class. The course culminates in student teams litigating a full-day criminal trial based upon a specially developed case file. The course emphasizes learning basic trial advocacy skills including voir dire, opening statements, summation, direct and cross examinations, evidentiary procedures, and working with expert witnesses. Grades are based upon class participation, ability to learn from critique, and the level of performance for each skill simulated, and the final trial. N.B.: A student may take both civil and criminal trial advocacy but may not take either more than once (including Intensive or Concentrated courses but excluding any advanced trial advocacy courses which may be offered).
Prerequisite: EVIDENCE
Victoria L Brown-Douglas
Keri K. Gould
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TRUSTS AND ESTATES (TRUSTS AND ESTATES - 1040)
4 credits
This course treats intestate succession, wills, trusts, and future interests as integrated elements in the planning of family property settlements. Income, estate and gift tax implications of various arrangements are discussed, to the extent necessary to illuminate the nontax material. Fiduciary and investment aspects of the law of trusts are analyzed, as are the traditional construction, class gift and perpetuity problem areas. Grades are based upon a final examination.
Anita S. Krishnakumar
Robert E. Parella
Patrick J. Rohan
Margaret V. Turano