Course Catalog | University of Michigan Law School

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As of 5/18/2022 03:37:17 AM

EL	Experential Learning Course
FYE	First Year Elective
IC	Intl or Comparative Law
Non-64	Credits Do Not Count Toward 64 Rule
NY	New York Bar Ethics
PR	Professional Responsibility
SR	Statutory or Regulatory
WR	Upper Level Writing

Winter 2022

Catalog # Section	Title Sort descending	Professor	Credits	Days	Meeting Times	Footnotes
448001	Business Planning	Stefan Tucker	2	We	12:25 PM - 2:25 PM	Winter 2022 4 This section of the course, seminar, or clinic fulfills the law upper-level writing requirement (LUWR) for JD students and the research requirement for LLM students. EXCEPTION—If the course/seminar is eligible as a first-year elective choice, second semester first-year JD students who take it do not fulfill the law upper-level writing requirement (LUWR). 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 12 This course or seminar is limited in size. 35 Winter Term--First-year JD students may elect this course/seminar/clinic as an optional first-year elective. 69 Although this course can fulfill more than one requirement for graduation, JD students who matriculated in or after May 2016 must take a separate course to fulfill each of the following requirements: a) upper-level course with a rigorous writing component; b) professional responsibility course of two or more credit hours; and c) two credit hours of experiential learning. A clinic or externship of less than 7 credits with more than one component (e.g., clinic and clinic field) is considered as one course. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 174 #448 BUSINESS PLANNING: Three seats are reserved for MBA candidates from the Ross School of Business (#448) or Masters students in the Real Estate program in the Urban Planning School (#432). 213 This course, clinic, or externship can either fulfill the law upper-level writing requirement or the credits can count toward the Experiential Learning requirement, but not both.
This practice/simulation course will cover the entrepreneurial business, from its inception to its end -- by dissolution, liquidation, merger or public offering. Like Gaul, the course will be divided into three parts, which will be covered and interfaced with each other on a continuing basis -- state enterprise law, Federal income tax law and enterprise documentation. The range of subjects will include the choice of entity (partnership vs. corporation), tax implications (equity vs. debt), bringing in others (investors, key employees, independent contractors), protecting the enterprise (covenants not to compete or solicit business or customers, protection of intellectual property and confidential information), expanding the business (form and format for subsidiaries and affiliates, acquisitions and joint ventures) and mergers, consolidations and public offerings. Type: Practice Simulation Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: EL, WR
448002	Business Planning	Stefan Tucker	2	We	9:20 AM - 11:20 AM	Winter 2022 4 This section of the course, seminar, or clinic fulfills the law upper-level writing requirement (LUWR) for JD students and the research requirement for LLM students. EXCEPTION—If the course/seminar is eligible as a first-year elective choice, second semester first-year JD students who take it do not fulfill the law upper-level writing requirement (LUWR). 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 12 This course or seminar is limited in size. 35 Winter Term--First-year JD students may elect this course/seminar/clinic as an optional first-year elective. 69 Although this course can fulfill more than one requirement for graduation, JD students who matriculated in or after May 2016 must take a separate course to fulfill each of the following requirements: a) upper-level course with a rigorous writing component; b) professional responsibility course of two or more credit hours; and c) two credit hours of experiential learning. A clinic or externship of less than 7 credits with more than one component (e.g., clinic and clinic field) is considered as one course. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 174 #448 BUSINESS PLANNING: Three seats are reserved for MBA candidates from the Ross School of Business (#448) or Masters students in the Real Estate program in the Urban Planning School (#432). 213 This course, clinic, or externship can either fulfill the law upper-level writing requirement or the credits can count toward the Experiential Learning requirement, but not both.
This practice/simulation course will cover the entrepreneurial business, from its inception to its end -- by dissolution, liquidation, merger or public offering. Like Gaul, the course will be divided into three parts, which will be covered and interfaced with each other on a continuing basis -- state enterprise law, Federal income tax law and enterprise documentation. The range of subjects will include the choice of entity (partnership vs. corporation), tax implications (equity vs. debt), bringing in others (investors, key employees, independent contractors), protecting the enterprise (covenants not to compete or solicit business or customers, protection of intellectual property and confidential information), expanding the business (form and format for subsidiaries and affiliates, acquisitions and joint ventures) and mergers, consolidations and public offerings. Type: Practice Simulation Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: EL, WR
933001	Low-Income Taxpayer Clinic	Nicole Appleberry	4	Mo	1:50 PM - 3:50 PM	Winter 2022 2 This course, seminar, or clinic grade basis is mandatory graded; the grade received may not be converted from a letter grade to a “P” grade. 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 8 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course requires students to submit supplemental materials (e.g., resume, statement of interest) in addition to either placing a bid in the Law School's class bidding system -- during an active bidding session -- or adding to the waitlist in Wolverine Access during the Drop/Add period. Specific submission requirements are described in the Law School's class bidding system -- during an active bidding session -- and/or the term document "Prof Pick" Classes Requiring Supplemental Materials located on the Law School's “Office of Student Records” website, under Classes and Registration / Registering for Classes. 9 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course has been designated a “prof pick.” PSI administrators select students for PSI courses. Clinic administration determines all clinic assignments. Priorities cannot be used on clinic bids. Priorities can, however, be utilized (and spent) on bids for "prof pick" seminars, practice simulations, and PSI courses in the Law School's class bidding system. During an active bidding cycle, the professor or PSI administrator selects the pool of students from which the class bidding system then considers for assignment based on priority usage, proximity to graduation, and student request queue order (i.e., the professor or PSI administrator selects the candidates, but class assignment is by computer selection). During the Wolverine Access Drop/Add period, admission to a "prof pick" class off the waitlist is by permission of the professor or PSI administrator and not according to waitlist order. 10 Students selected via the Law School's class bidding system will be enrolled in both the clinic and related “seminar.” Students selected and notified during the Drop/Add period must use Wolverine Access to enroll themselves in both the clinic and related seminar. 36 LLM students are not eligible to elect this clinic unless they previously earned a JD degree from an American Bar Association (ABA) approved law school in the U.S. 37 Winter Term--First-year JD students cannot elect this course section, seminar, mini-seminar, research course, or clinic. 41 Laptop use during class sessions is not permitted. 48 Once admitted to a clinic, the expectation is the student will remain in the clinic so client assignments can be made. However, a student who needs to drop the clinic must email the professor and request a drop with a brief explanation of the reason for it. A student who drops a first or second choice clinic may reduce their chances of acceptance into a clinic in future semesters! 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
Students in the Low-Income Taxpayer Clinic (LITC) represent individuals with federal and state tax controversies through administrative advocacy and litigation in the United States Tax Court. Students can expect to gain exposure to a broad range of tax problems, both substantive and procedural, that will be valuable when working with clients of any income level in the future. Students also work with community organizations to provide information about tax issues and taxpayer rights and responsibilities to individuals who speak English as a second language. The LITC is a 7 credit course and meets the New York Pro-Bono requirement. Students must enroll in the 4 credit clinic and the 3 credit seminar, taken concurrently. The 4 credit clinic and 3 credit seminar are mandatory graded and ineligible for letter grade conversion to pass ("P") election. The Clinic fulfills the Law School's professional responsibility requirement for graduation, but does not fulfill the New York State Bar ethics requirement. The Clinic fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. Type: Clinic Grading Method: Mandatory Graded Degree Requirements Fulfilled: SR, EL
934001	Low-Income Taxpayer Clinic Seminar	Nicole Appleberry	3	Th	1:50 PM - 3:50 PM	Winter 2022 2 This course, seminar, or clinic grade basis is mandatory graded; the grade received may not be converted from a letter grade to a “P” grade. 3 This course, seminar, or clinic fulfills the professional responsibility requirement for graduation. 5 This section of the course, seminar, or clinic does not fulfill the law upper-level writing requirement (LUWR) for JD students or the research requirement for LLM students. 6 Although this course, seminar, or clinic fulfills the Law School's professional responsibility requirement for graduation, it does not fulfill the New York State Bar ethics requirement. 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 8 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course requires students to submit supplemental materials (e.g., resume, statement of interest) in addition to either placing a bid in the Law School's class bidding system -- during an active bidding session -- or adding to the waitlist in Wolverine Access during the Drop/Add period. Specific submission requirements are described in the Law School's class bidding system -- during an active bidding session -- and/or the term document "Prof Pick" Classes Requiring Supplemental Materials located on the Law School's “Office of Student Records” website, under Classes and Registration / Registering for Classes. 9 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course has been designated a “prof pick.” PSI administrators select students for PSI courses. Clinic administration determines all clinic assignments. Priorities cannot be used on clinic bids. Priorities can, however, be utilized (and spent) on bids for "prof pick" seminars, practice simulations, and PSI courses in the Law School's class bidding system. During an active bidding cycle, the professor or PSI administrator selects the pool of students from which the class bidding system then considers for assignment based on priority usage, proximity to graduation, and student request queue order (i.e., the professor or PSI administrator selects the candidates, but class assignment is by computer selection). During the Wolverine Access Drop/Add period, admission to a "prof pick" class off the waitlist is by permission of the professor or PSI administrator and not according to waitlist order. 10 Students selected via the Law School's class bidding system will be enrolled in both the clinic and related “seminar.” Students selected and notified during the Drop/Add period must use Wolverine Access to enroll themselves in both the clinic and related seminar. 36 LLM students are not eligible to elect this clinic unless they previously earned a JD degree from an American Bar Association (ABA) approved law school in the U.S. 37 Winter Term--First-year JD students cannot elect this course section, seminar, mini-seminar, research course, or clinic. 41 Laptop use during class sessions is not permitted. 48 Once admitted to a clinic, the expectation is the student will remain in the clinic so client assignments can be made. However, a student who needs to drop the clinic must email the professor and request a drop with a brief explanation of the reason for it. A student who drops a first or second choice clinic may reduce their chances of acceptance into a clinic in future semesters! 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
Students in the Low-Income Taxpayer Clinic (LITC) represent individuals with federal and state tax controversies through administrative advocacy and litigation in the United States Tax Court. Students can expect to gain exposure to a broad range of tax problems, both substantive and procedural, that will be valuable when working with clients of any income level in the future. Students also work with community organizations to provide information about tax issues and taxpayer rights and responsibilities to individuals who speak English as a second language. The LITC is a 7 credit course and meets the New York Pro-Bono requirement. Students must enroll in the 4 credit clinic and the 3 credit seminar, taken concurrently. The 4 credit clinic and 3 credit seminar are mandatory graded and ineligible for letter grade conversion to pass ("P") election. The Clinic fulfills the Law School's professional responsibility requirement for graduation, but does not fulfill the New York State Bar ethics requirement. The Clinic fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. Type: Clinic Grading Method: Mandatory Graded Degree Requirements Fulfilled: SR, PR
437001	Tax Planning for Corporate Transactions	J. Phillip Adams	2	Mo	4:10 PM - 6:10 PM	Winter 2022 4 This section of the course, seminar, or clinic fulfills the law upper-level writing requirement (LUWR) for JD students and the research requirement for LLM students. EXCEPTION—If the course/seminar is eligible as a first-year elective choice, second semester first-year JD students who take it do not fulfill the law upper-level writing requirement (LUWR). 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 12 This course or seminar is limited in size. 37 Winter Term--First-year JD students cannot elect this course section, seminar, mini-seminar, research course, or clinic. 40 This class is eligible for students to automatically add one credit of #900 RESEARCH. To request enrollment in Law 900 Research, refer to the Enrolling for Research instructions on the Law School's “Office of Student Records” website. 69 Although this course can fulfill more than one requirement for graduation, JD students who matriculated in or after May 2016 must take a separate course to fulfill each of the following requirements: a) upper-level course with a rigorous writing component; b) professional responsibility course of two or more credit hours; and c) two credit hours of experiential learning. A clinic or externship of less than 7 credits with more than one component (e.g., clinic and clinic field) is considered as one course. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 139 #437 TAX PLANNING FOR CORPORATE TRANSACTIONS: Either #749 Corporate Tax or #644 Introduction to Income Tax of Business is a pre-requisite. 155 #437 TAX PLANNING FOR CORPORATE TRANSACTIONS: Enrollment preference will be given to students who took #749 Corporate Taxation. 176 Students who took #437 TAX PLANNING FOR BUSINESS may not elect #437 TAX PLANNING FOR CORPORATE TRANSACTIONS or vice versa. 213 This course, clinic, or externship can either fulfill the law upper-level writing requirement or the credits can count toward the Experiential Learning requirement, but not both. 233 #437 TAX PLANNING FOR CORPORATE TRANSACTIONS: For students who enroll simultaneously in one credit of #900 RESEARCH pursuant to footnote 40, this course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
This practice simulation course will be taught by J. Phillip Adams., a retired partner of the New York office of Skadden, Arps, Slate, Meagher & Flom, LLP. The professor will submit to the seminar cutting-edge problems which he has faced in practice. The students will resolve those problems by structuring transactions to accomplish the client's business goals within the framework of non-tax legal requirements, without incurring unnecessary tax liabilities and in a manner that otherwise optimizes the client's tax posture. Typically, the students will be assigned to work in teams. With each problem, the students submit their solutions in writing, and one team will present its solution to the class orally. The professor will discuss and evaluate the teams' solutions in light of the one that was employed in practice. Prior to the students preparing and submitting their solutions, there will be lectures and discussion of the tax issues involved in each problem. The goal of the practice simulation course is to immerse the students in the process of approaching problems from a transactional perspective. The students will be given a set of facts and objectives, and will be required to determine what steps should be taken to achieve those objectives. An additional goal is to provide the students with exposure to the manner in which experienced lawyers utilize their skills to solve complex problems. The principal issues on which the problems will focus are corporate tax issues, but other areas will likely be covered. For example, partnership tax issues and issues involving the taxation of financial instruments have played a significant role in certain case studies. In recent semesters, problems have involved, among other matters, complex tax-free corporate mergers, corporate divisions (spin-offs), acquisitions of controlling interests in non-U.S. corporations, and transactions designed to illustrate the difference between legitimate tax planning and abusive corporate tax shelters. Type: Practice Simulation Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: EL, WR
747002	Taxation of Individual Income	James Hines Jr.	4	Mo We Th	8:55 AM - 10:10 AM 8:55 AM - 10:10 AM 8:55 AM - 10:10 AM	Winter 2022 16 Winter Term--First-year JD students may elect this three (3) or four (4) credit upper class course to fulfill the mandatory first-year elective requirement. 23 This is a foundational course in the curriculum. 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 94 Students who have taken #644 INTRODUCTION TO INCOME TAX OF BUSINESS may not elect #747 TAXATION OF INDIVIDUAL INCOME unless they get permission from the professor to do so. 154 #747 TAXATION OF INDIVIDUAL INCOME: #520 Contracts is a pre-requisite or co-requisite.
This is the basic course in federal income taxation. It is a statutory course, and the principal source of law will be the Internal Revenue Code. The topics covered will include the definition of gross income and the determination of permissible deductions from gross income. The class will also analyze numerous Code provisions and doctrines that raise issues of tax timing (that is, in what year should a given item of income or a given deduction be taken into account) and income attribution (that is, to whom should a given item of income or a given deduction be attributed). The bulk of the course will be devoted to learning basic statutory analysis. In addition, however, the class will spend some time studying the policy rationales underlying the structure of the current federal income tax laws and will consider the pros and cons of alternative systems. This course is a prerequisite to a number of other courses, including Tax II, Partnership Tax, Business and Estate Planning, and International Tax. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: SR, FYE
747001	Taxation of Individual Income	Edward G. Fox	4	Mo We Th	2:35 PM - 3:50 PM 2:35 PM - 3:50 PM 2:55 PM - 4:10 PM	Winter 2022 16 Winter Term--First-year JD students may elect this three (3) or four (4) credit upper class course to fulfill the mandatory first-year elective requirement. 23 This is a foundational course in the curriculum. 41 Laptop use during class sessions is not permitted. 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 94 Students who have taken #644 INTRODUCTION TO INCOME TAX OF BUSINESS may not elect #747 TAXATION OF INDIVIDUAL INCOME unless they get permission from the professor to do so. 154 #747 TAXATION OF INDIVIDUAL INCOME: #520 Contracts is a pre-requisite or co-requisite.
This is the basic course in federal income taxation. It is a statutory course, and the principal source of law will be the Internal Revenue Code. The topics covered will include the definition of gross income and the determination of permissible deductions from gross income. The class will also analyze numerous Code provisions and doctrines that raise issues of tax timing (that is, in what year should a given item of income or a given deduction be taken into account) and income attribution (that is, to whom should a given item of income or a given deduction be attributed). The bulk of the course will be devoted to learning basic statutory analysis. In addition, however, the class will spend some time studying the policy rationales underlying the structure of the current federal income tax laws and will consider the pros and cons of alternative systems. This course is a prerequisite to a number of other courses, including Tax II, Partnership Tax, Business and Estate Planning, and International Tax. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: SR, FYE
755001	Trusts and Estates I	James Hines Jr.	3	We Th	4:10 PM - 5:35 PM 4:30 PM - 5:55 PM	Winter 2022 16 Winter Term--First-year JD students may elect this three (3) or four (4) credit upper class course to fulfill the mandatory first-year elective requirement. 23 This is a foundational course in the curriculum. 35 Winter Term--First-year JD students may elect this course/seminar/clinic as an optional first-year elective.
First of two courses dealing with donative disposition of property. Involves the study of (a) the law of intestate succession and marital property rights as a limitation on the power to devise; (b) the law of wills, with emphasis on execution and revocation, and including problems arising from changes after execution, as well as problems involving the use of will substitutes; and (c) the law of trusts, in both its functional and technical aspects, including the essential ingredients of a trust, its creation and termination, formal requirements, the nature of a beneficiary's interest, the special features of charitable trusts, and some significant problems of trust administration. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: FYE

Fall 2022

Catalog # Section	Title Sort descending	Professor	Credits	Days	Meeting Times	Footnotes
448001	Business Planning	Stefan Tucker	2	Fr	8:45 AM - 10:45 AM	Fall 2022 4 This section of the course, seminar, or clinic fulfills the law upper-level writing requirement (LUWR) for JD students and the research requirement for LLM students. EXCEPTION—Second semester first-year JD students who take the course/seminar as an elective do not fulfill the law upper-level writing requirement (LUWR). 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 12 This course or seminar is limited in size. 69 Although this course can fulfill more than one requirement for graduation, students who matriculated in or after May 2016 must take a separate course to fulfill each of the following requirements: a) upper-level course with a rigorous writing component; b) professional responsibility course of two or more credit hours; and c) two credit hours of experiential learning. A clinic or externship of less than 7 credits with more than one component (e.g., clinic and clinic field) is considered as one course. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 160 #448 BUSINESS PLANNING and #432 TAX PLANNING FOR REAL ESTATE TRANSACTIONS: Two seats in each class are reserved for MBA candidates from the Ross School of Business (#448) or Masters students in the Real Estate program in the Urban Planning School (#432). 179 This course, clinic, or externship can either fulfill the law upper-level writing requirement or the credits can count toward the Experiential Learning requirement, but not both.
This practice/simulation course will cover the entrepreneurial business, from its inception to its end -- by dissolution, liquidation, merger or public offering. Like Gaul, the course will be divided into three parts, which will be covered and interfaced with each other on a continuing basis -- state enterprise law, Federal income tax law and enterprise documentation. The range of subjects will include the choice of entity (partnership vs. corporation), tax implications (equity vs. debt), bringing in others (investors, key employees, independent contractors), protecting the enterprise (covenants not to compete or solicit business or customers, protection of intellectual property and confidential information), expanding the business (form and format for subsidiaries and affiliates, acquisitions and joint ventures) and mergers, consolidations and public offerings. Type: Practice Simulation Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: EL, WR
749001	Corporate Taxation	J. Phillip Adams	3	Mo Tu	10:20 AM - 11:45 AM 10:20 AM - 11:45 AM	Fall 2022 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
This course concentrates on the provisions of the Internal Revenue Code bearing on domestic corporations. It deals with the tax consequences to corporations and their shareholders as a result of the events that take place during a corporation's life span. The course examines the tax consequences that can arise on: the formation of the corporation, the distribution of assets from the corporation, sales of corporate stock, reorganizations and divisions, and liquidations. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: SR
691001	International Tax	Reuven S. Avi-Yonah	3	Tu We	1:20 PM - 2:45 PM 1:00 PM - 2:25 PM	Fall 2022 99 This course fulfills the International or Comparative Law Distribution Requirement for graduation applicable to JD students who matriculated in May 2015 and thereafter. 118 #691 INTERNATIONAL TAX: Either #747 Taxation of Individual Income or #644 Introduction to Income Tax of Business is a pre-requisite. Students who have not met the pre-requisite may enroll with permission of the instructor.
This is an introduction to U.S. taxation of U.S. and foreign persons engaged in international activities. Topics will include U.S. jurisdiction to tax, tax treaties, allocation of income, transfer pricing, foreign tax credits, etc. The class will also addresses some of the important procedural mechanisms by which international tax issues are resolved -- e.g., advance pricing agreements and Competent Authority negotiations. The goal of the class is to provide an overview of the relevant law, giving due respect to its complexity and the policies underlying it, and to identify and wrestle with the types of issues that most frequently arise. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: IC
644001	Introduction to the Income Taxation of Business Enterprise	Reuven S. Avi-Yonah	3	Tu We	4:30 PM - 5:55 PM 4:10 PM - 5:35 PM	Fall 2022 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 123 #644 INTRODUCTION TO INCOME TAX OF BUSINESS: Tax LLM students are not eligible to take this class.
Introduction to the Income Taxation of Business Enterprise This course provides an overview of the income taxation of the various legal forms of business activity. Thus, the course will review the income tax treatment of corporations, S corporations, partnerships, LLC's and sole proprietorships. The breadth of the material will dictate a survey approach, in contrast with the more intensive coverage provided in such courses as Corporate or Partnership Taxation. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: SR
933001	Low-Income Taxpayer Clinic	Nicole Appleberry	4	Mo	1:50 PM - 3:50 PM	Fall 2022 2 This course, seminar, or clinic grade basis is mandatory graded; the grade received may not be converted from a letter grade to a “P” grade. 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 8 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course requires students to submit supplemental materials (e.g., resume, statement of interest) in addition to either placing a bid in the Law School's class bidding system -- during an active bidding session -- or adding to the waitlist in Wolverine Access during the Drop/Add period. Specific submission requirements are described in the Law School's class bidding system -- during an active bidding session -- and/or the term document "Prof Pick" Classes Requiring Supplemental Materials located on the Law School's “Office of Student Records” website, under Classes and Registration / Registering for Classes. 9 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course has been designated a “prof pick.” PSI administrators select students for PSI courses. Clinic administration determines all clinic assignments. Priorities cannot be used on clinic bids. Priorities can, however, be utilized (and spent) on bids for "prof pick" seminars, practice simulations, and PSI courses in the Law School's class bidding system. During an active bidding cycle, the professor or PSI administrator selects the pool of students from which the class bidding system then considers for assignment based on priority usage, proximity to graduation, and student request queue order (i.e., the professor or PSI administrator selects the candidates, but class assignment is by computer selection). During the Wolverine Access Drop/Add period, admission to a "prof pick" class off the waitlist is by permission of the professor or PSI administrator and not according to waitlist order. 10 Students selected via the Law School's class bidding system will be enrolled in both the clinic and related “seminar.” Students selected and notified during the Drop/Add period must use Wolverine Access to enroll themselves in both the clinic and related seminar. 36 LLM students are not eligible to elect this clinic unless they previously earned a JD degree from an American Bar Association (ABA) approved law school in the U.S. 41 Laptop use during class sessions is not permitted. 48 Once admitted to a clinic, the expectation is the student will remain in the clinic so client assignments can be made. However, a student who needs to drop the clinic must email the professor and request a drop with a brief explanation of the reason for it. A student who drops a first or second choice clinic may reduce their chances of acceptance into a clinic in future semesters! 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
Students in the Low-Income Taxpayer Clinic (LITC) represent individuals with federal and state tax controversies through administrative advocacy and litigation in the United States Tax Court. Students can expect to gain exposure to a broad range of tax problems, both substantive and procedural, that will be valuable when working with clients of any income level in the future. Students also work with community organizations to provide information about tax issues and taxpayer rights and responsibilities to individuals who speak English as a second language. The LITC is a 7 credit course and meets the New York Pro-Bono requirement. Students must enroll in the 4 credit clinic and the 3 credit seminar, taken concurrently. The 4 credit clinic and 3 credit seminar are mandatory graded and ineligible for letter grade conversion to pass ("P") election. The Clinic fulfills the Law School's professional responsibility requirement for graduation, but does not fulfill the New York State Bar ethics requirement. The Clinic fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. Type: Clinic Grading Method: Mandatory Graded Degree Requirements Fulfilled: SR, EL
934001	Low-Income Taxpayer Clinic Seminar	Nicole Appleberry	3	We	1:50 PM - 3:50 PM	Fall 2022 2 This course, seminar, or clinic grade basis is mandatory graded; the grade received may not be converted from a letter grade to a “P” grade. 3 This course, seminar, or clinic fulfills the professional responsibility requirement for graduation. 5 This section of the course, seminar, or clinic does not fulfill the law upper-level writing requirement (LUWR) for JD students or the research requirement for LLM students. 6 Although this course, seminar, or clinic fulfills the Law School's professional responsibility requirement for graduation, it does not fulfill the New York State Bar ethics requirement. 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 8 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course requires students to submit supplemental materials (e.g., resume, statement of interest) in addition to either placing a bid in the Law School's class bidding system -- during an active bidding session -- or adding to the waitlist in Wolverine Access during the Drop/Add period. Specific submission requirements are described in the Law School's class bidding system -- during an active bidding session -- and/or the term document "Prof Pick" Classes Requiring Supplemental Materials located on the Law School's “Office of Student Records” website, under Classes and Registration / Registering for Classes. 9 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course has been designated a “prof pick.” PSI administrators select students for PSI courses. Clinic administration determines all clinic assignments. Priorities cannot be used on clinic bids. Priorities can, however, be utilized (and spent) on bids for "prof pick" seminars, practice simulations, and PSI courses in the Law School's class bidding system. During an active bidding cycle, the professor or PSI administrator selects the pool of students from which the class bidding system then considers for assignment based on priority usage, proximity to graduation, and student request queue order (i.e., the professor or PSI administrator selects the candidates, but class assignment is by computer selection). During the Wolverine Access Drop/Add period, admission to a "prof pick" class off the waitlist is by permission of the professor or PSI administrator and not according to waitlist order. 10 Students selected via the Law School's class bidding system will be enrolled in both the clinic and related “seminar.” Students selected and notified during the Drop/Add period must use Wolverine Access to enroll themselves in both the clinic and related seminar. 36 LLM students are not eligible to elect this clinic unless they previously earned a JD degree from an American Bar Association (ABA) approved law school in the U.S. 41 Laptop use during class sessions is not permitted. 48 Once admitted to a clinic, the expectation is the student will remain in the clinic so client assignments can be made. However, a student who needs to drop the clinic must email the professor and request a drop with a brief explanation of the reason for it. A student who drops a first or second choice clinic may reduce their chances of acceptance into a clinic in future semesters! 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
Students in the Low-Income Taxpayer Clinic (LITC) represent individuals with federal and state tax controversies through administrative advocacy and litigation in the United States Tax Court. Students can expect to gain exposure to a broad range of tax problems, both substantive and procedural, that will be valuable when working with clients of any income level in the future. Students also work with community organizations to provide information about tax issues and taxpayer rights and responsibilities to individuals who speak English as a second language. The LITC is a 7 credit course and meets the New York Pro-Bono requirement. Students must enroll in the 4 credit clinic and the 3 credit seminar, taken concurrently. The 4 credit clinic and 3 credit seminar are mandatory graded and ineligible for letter grade conversion to pass ("P") election. The Clinic fulfills the Law School's professional responsibility requirement for graduation, but does not fulfill the New York State Bar ethics requirement. The Clinic fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. Type: Clinic Grading Method: Mandatory Graded Degree Requirements Fulfilled: SR, PR
457001	Nuts /Bolts of Estate Planning	Regis A. Carozza	2	We	4:10 PM - 6:10 PM	Fall 2022 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 12 This course or seminar is limited in size. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
Nuts and Bolts of Estate Planning The only certainties in life, they say, are death and taxes. Estate planning addresses both. Regardless of the area of law you decide to pursue, a basic understanding of estate planning will prove invaluable in developing client relationships. This course will provide students with a basic overview of the applicable laws, including the law of intestacy, wills, trusts, joint ownership, beneficiary designations, planning for incapacity, and a high level introduction to federal estate and gift tax. The class sessions will include discussion and lectures on the substantive law, working with clients, and the structure and drafting of basic estate planning devices, including wills and trusts. We will use a case study approach involving hypothetical clients ranging from unmarried young adults, to married and unmarried couples, with and without children, to elderly adults. Emphasis will be on learning to work with clients and writing exercises involving the drafting of documents to achieve client objectives. Type: Practice Simulation Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: EL
432001	Tax Planning for Real Estate Transactions	Stefan Tucker	2	Fr	1:00 PM - 3:00 PM	Fall 2022 4 This section of the course, seminar, or clinic fulfills the law upper-level writing requirement (LUWR) for JD students and the research requirement for LLM students. EXCEPTION—Second semester first-year JD students who take the course/seminar as an elective do not fulfill the law upper-level writing requirement (LUWR). 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 8 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course requires students to submit supplemental materials (e.g., resume, statement of interest) in addition to either placing a bid in the Law School's class bidding system -- during an active bidding session -- or adding to the waitlist in Wolverine Access during the Drop/Add period. Specific submission requirements are described in the Law School's class bidding system -- during an active bidding session -- and/or the term document "Prof Pick" Classes Requiring Supplemental Materials located on the Law School's “Office of Student Records” website, under Classes and Registration / Registering for Classes. 9 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course has been designated a “prof pick.” PSI administrators select students for PSI courses. Clinic administration determines all clinic assignments. Priorities cannot be used on clinic bids. Priorities can, however, be utilized (and spent) on bids for "prof pick" seminars, practice simulations, and PSI courses in the Law School's class bidding system. During an active bidding cycle, the professor or PSI administrator selects the pool of students from which the class bidding system then considers for assignment based on priority usage, proximity to graduation, and student request queue order (i.e., the professor or PSI administrator selects the candidates, but class assignment is by computer selection). During the Wolverine Access Drop/Add period, admission to a "prof pick" class off the waitlist is by permission of the professor or PSI administrator and not according to waitlist order. 12 This course or seminar is limited in size. 69 Although this course can fulfill more than one requirement for graduation, students who matriculated in or after May 2016 must take a separate course to fulfill each of the following requirements: a) upper-level course with a rigorous writing component; b) professional responsibility course of two or more credit hours; and c) two credit hours of experiential learning. A clinic or externship of less than 7 credits with more than one component (e.g., clinic and clinic field) is considered as one course. 75 #560 Property is a recommended but not required pre-requisite or co-requisite. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 160 #448 BUSINESS PLANNING and #432 TAX PLANNING FOR REAL ESTATE TRANSACTIONS: Two seats in each class are reserved for MBA candidates from the Ross School of Business (#448) or Masters students in the Real Estate program in the Urban Planning School (#432). 179 This course, clinic, or externship can either fulfill the law upper-level writing requirement or the credits can count toward the Experiential Learning requirement, but not both. 189 #432 TAX PLANNING FOR REAL ESTATE TRANSACTIONS: Enrollment preference will be given to students who took #448 BUSINESS PLANNING in the Winter 2022 term.
Tax Planning for Real Estate Transactions This practice/simulation course will deal with the tax planning related to real estate transactions, including particularly the choice of entity and the acquisition, development, operation and sale or other disposition of real estate. Within this context, we will discuss a number of issues, including capitalization vs. deductibility of expenses, deferring gain on disposition through various techniques, creative financing in today's markets and the consequences of troubled real estate. Type: Practice Simulation Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: EL, WR
747001	Taxation of Individual Income	Reuven S. Avi-Yonah	4	Tu We Th	10:20 AM - 11:35 AM 10:20 AM - 11:35 AM 10:20 AM - 11:35 AM	Fall 2022 23 This is a foundational course in the curriculum. 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 94 Students who have taken #644 INTRODUCTION TO INCOME TAX OF BUSINESS may not elect #747 TAXATION OF INDIVIDUAL INCOME unless they get permission from the professor to do so.
This is the basic course in federal income taxation. It is a statutory course, and the principal source of law will be the Internal Revenue Code. The topics covered will include the definition of gross income and the determination of permissible deductions from gross income. The class will also analyze numerous Code provisions and doctrines that raise issues of tax timing (that is, in what year should a given item of income or a given deduction be taken into account) and income attribution (that is, to whom should a given item of income or a given deduction be attributed). The bulk of the course will be devoted to learning basic statutory analysis. In addition, however, the class will spend some time studying the policy rationales underlying the structure of the current federal income tax laws and will consider the pros and cons of alternative systems. This course is a prerequisite to a number of other courses, including Tax II, Partnership Tax, Business and Estate Planning, and International Tax. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: SR
755001	Trusts and Estates I	Thomas Gallanis Jr	3	Tu Th	2:55 PM - 4:20 PM 2:55 PM - 4:20 PM	Fall 2022 23 This is a foundational course in the curriculum.
This course examines the law and practice of private wealth management and transmission, typically within the family and often across generations. Among the topics covered are: the policy basis of inheritance and the changing character of intergenerational wealth transfer; intestate succession; the execution and revocation of wills; the rise of will substitutes, including revocable trusts, life insurance, and pension and retirement accounts; spousal protection against disinheritance; the creation, modification, and termination of trusts; the particular rules applicable to charitable trusts; the fiduciary duties of trustees, the principles governing trust investments, and the emerging use of directed trusts; and the nature of a beneficiary's interest in trust, the range of the trustee's discretion, and the rights of a beneficiary's creditors, with special reference to discretionary, spendthrift, and asset protection trusts. The provisions of the Uniform Trust Code, Uniform Probate Code, and other uniform laws will be emphasized. Grades will be based on participation and a final examination. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled:

Winter 2023

Catalog # Section	Title Sort descending	Professor	Credits	Days	Meeting Times	Footnotes
933001	Low-Income Taxpayer Clinic	Nicole Appleberry	4	Mo	1:50 PM - 3:50 PM	Winter 2023 2 This course, seminar, or clinic grade basis is mandatory graded; the grade received may not be converted from a letter grade to a “P” grade. 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 8 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course requires students to submit supplemental materials (e.g., resume, statement of interest) in addition to either placing a bid in the Law School's class bidding system -- during an active bidding session -- or adding to the waitlist in Wolverine Access during the Drop/Add period. Specific submission requirements are described in the Law School's class bidding system -- during an active bidding session -- and/or the term document "Prof Pick" Classes Requiring Supplemental Materials located on the Law School's “Office of Student Records” website, under Classes and Registration / Registering for Classes. 9 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course has been designated a “prof pick.” PSI administrators select students for PSI courses. Clinic administration determines all clinic assignments. Priorities cannot be used on clinic bids. Priorities can, however, be utilized (and spent) on bids for "prof pick" seminars, practice simulations, and PSI courses in the Law School's class bidding system. During an active bidding cycle, the professor or PSI administrator selects the pool of students from which the class bidding system then considers for assignment based on priority usage, proximity to graduation, and student request queue order (i.e., the professor or PSI administrator selects the candidates, but class assignment is by computer selection). During the Wolverine Access Drop/Add period, admission to a "prof pick" class off the waitlist is by permission of the professor or PSI administrator and not according to waitlist order. 10 Students selected via the Law School's class bidding system will be enrolled in both the clinic and related “seminar.” Students selected and notified during the Drop/Add period must use Wolverine Access to enroll themselves in both the clinic and related seminar. 36 LLM students are not eligible to elect this clinic unless they previously earned a JD degree from an American Bar Association (ABA) approved law school in the U.S. 37 Winter Term--First-year JD students cannot elect this course section, seminar, mini-seminar, research course, or clinic. 41 Laptop use during class sessions is not permitted. 48 Once admitted to a clinic, the expectation is the student will remain in the clinic so client assignments can be made. However, a student who needs to drop the clinic must email the professor and request a drop with a brief explanation of the reason for it. A student who drops a first or second choice clinic may reduce their chances of acceptance into a clinic in future semesters! 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
Students in the Low-Income Taxpayer Clinic (LITC) represent individuals with federal and state tax controversies through administrative advocacy and litigation in the United States Tax Court. Students can expect to gain exposure to a broad range of tax problems, both substantive and procedural, that will be valuable when working with clients of any income level in the future. Students also work with community organizations to provide information about tax issues and taxpayer rights and responsibilities to individuals who speak English as a second language. The LITC is a 7 credit course and meets the New York Pro-Bono requirement. Students must enroll in the 4 credit clinic and the 3 credit seminar, taken concurrently. The 4 credit clinic and 3 credit seminar are mandatory graded and ineligible for letter grade conversion to pass ("P") election. The Clinic fulfills the Law School's professional responsibility requirement for graduation, but does not fulfill the New York State Bar ethics requirement. The Clinic fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. Type: Clinic Grading Method: Mandatory Graded Degree Requirements Fulfilled: SR, EL
934001	Low-Income Taxpayer Clinic Seminar	Nicole Appleberry	3	We	1:50 PM - 3:50 PM	Winter 2023 2 This course, seminar, or clinic grade basis is mandatory graded; the grade received may not be converted from a letter grade to a “P” grade. 3 This course, seminar, or clinic fulfills the professional responsibility requirement for graduation. 5 This section of the course, seminar, or clinic does not fulfill the law upper-level writing requirement (LUWR) for JD students or the research requirement for LLM students. 6 Although this course, seminar, or clinic fulfills the Law School's professional responsibility requirement for graduation, it does not fulfill the New York State Bar ethics requirement. 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 8 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course requires students to submit supplemental materials (e.g., resume, statement of interest) in addition to either placing a bid in the Law School's class bidding system -- during an active bidding session -- or adding to the waitlist in Wolverine Access during the Drop/Add period. Specific submission requirements are described in the Law School's class bidding system -- during an active bidding session -- and/or the term document "Prof Pick" Classes Requiring Supplemental Materials located on the Law School's “Office of Student Records” website, under Classes and Registration / Registering for Classes. 9 This clinic, seminar, practice simulation, or Problem Solving Initiative (PSI) course has been designated a “prof pick.” PSI administrators select students for PSI courses. Clinic administration determines all clinic assignments. Priorities cannot be used on clinic bids. Priorities can, however, be utilized (and spent) on bids for "prof pick" seminars, practice simulations, and PSI courses in the Law School's class bidding system. During an active bidding cycle, the professor or PSI administrator selects the pool of students from which the class bidding system then considers for assignment based on priority usage, proximity to graduation, and student request queue order (i.e., the professor or PSI administrator selects the candidates, but class assignment is by computer selection). During the Wolverine Access Drop/Add period, admission to a "prof pick" class off the waitlist is by permission of the professor or PSI administrator and not according to waitlist order. 10 Students selected via the Law School's class bidding system will be enrolled in both the clinic and related “seminar.” Students selected and notified during the Drop/Add period must use Wolverine Access to enroll themselves in both the clinic and related seminar. 36 LLM students are not eligible to elect this clinic unless they previously earned a JD degree from an American Bar Association (ABA) approved law school in the U.S. 37 Winter Term--First-year JD students cannot elect this course section, seminar, mini-seminar, research course, or clinic. 41 Laptop use during class sessions is not permitted. 48 Once admitted to a clinic, the expectation is the student will remain in the clinic so client assignments can be made. However, a student who needs to drop the clinic must email the professor and request a drop with a brief explanation of the reason for it. A student who drops a first or second choice clinic may reduce their chances of acceptance into a clinic in future semesters! 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
Students in the Low-Income Taxpayer Clinic (LITC) represent individuals with federal and state tax controversies through administrative advocacy and litigation in the United States Tax Court. Students can expect to gain exposure to a broad range of tax problems, both substantive and procedural, that will be valuable when working with clients of any income level in the future. Students also work with community organizations to provide information about tax issues and taxpayer rights and responsibilities to individuals who speak English as a second language. The LITC is a 7 credit course and meets the New York Pro-Bono requirement. Students must enroll in the 4 credit clinic and the 3 credit seminar, taken concurrently. The 4 credit clinic and 3 credit seminar are mandatory graded and ineligible for letter grade conversion to pass ("P") election. The Clinic fulfills the Law School's professional responsibility requirement for graduation, but does not fulfill the New York State Bar ethics requirement. The Clinic fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. Type: Clinic Grading Method: Mandatory Graded Degree Requirements Fulfilled: SR, PR
437001	Tax Planning for Corporate Transactions	J. Phillip Adams	2	Mo	4:10 PM - 6:10 PM	Winter 2023 4 This section of the course, seminar, or clinic fulfills the law upper-level writing requirement (LUWR) for JD students and the research requirement for LLM students. EXCEPTION—If the course/seminar is eligible as a first-year elective choice, second semester first-year JD students who take it do not fulfill the law upper-level writing requirement (LUWR). 7 STUDENTS ARE REQUIRED TO ATTEND THE FIRST CLASS MEETING OF THIS SEMINAR, PRACTICE SIMULATION, PROBLEM SOLVING INITIATIVE COURSE, OR CLINIC. This policy includes students who enrolled through the Law School's class bidding system or during the Drop/Add period from the waitlist and those students not enrolled but who are interested in enrolling, whether or not they are on the waitlist. Students who fail to attend the first class meeting WITHOUT making prior arrangements with the professor for an excused absence will have their name removed from the class roster or forfeit their enrollment opportunity. IF A STUDENT DECIDES TO DROP A SEMINAR, PRACTICE SIMULATION, OR PROBLEM SOLVING INITIATIVE COURSE, DO SO WITHIN 24 HOURS AFTER THE FIRST CLASS MEETING. This will allow another waitlisted student an expedited opportunity to enroll. 12 This course or seminar is limited in size. 37 Winter Term--First-year JD students cannot elect this course section, seminar, mini-seminar, research course, or clinic. 40 This class is eligible for students to automatically add one credit of #900 RESEARCH. To request enrollment in Law 900 Research, refer to the Enrolling for Research instructions on the Law School's “Office of Student Records” website. 69 Although this course can fulfill more than one requirement for graduation, JD students who matriculated in or after May 2016 must take a separate course to fulfill each of the following requirements: a) upper-level course with a rigorous writing component; b) professional responsibility course of two or more credit hours; and c) two credit hours of experiential learning. A clinic or externship of less than 7 credits with more than one component (e.g., clinic and clinic field) is considered as one course. 91 Credits earned for this experiential course or clinic count toward the six (6) credits needed to fulfill the Experiential Learning requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 139 #437 TAX PLANNING FOR CORPORATE TRANSACTIONS: Either #749 Corporate Tax or #644 Introduction to Income Tax of Business is a pre-requisite. 155 #437 TAX PLANNING FOR CORPORATE TRANSACTIONS: Enrollment preference will be given to students who took #749 Corporate Taxation. 176 Students who took #437 TAX PLANNING FOR BUSINESS may not elect #437 TAX PLANNING FOR CORPORATE TRANSACTIONS or vice versa. 213 This course, clinic, or externship can either fulfill the law upper-level writing requirement or the credits can count toward the Experiential Learning requirement, but not both. 233 #437 TAX PLANNING FOR CORPORATE TRANSACTIONS: For students who enroll simultaneously in one credit of #900 RESEARCH pursuant to footnote 40, this course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter.
This practice simulation course will be taught by J. Phillip Adams., a retired partner of the New York office of Skadden, Arps, Slate, Meagher & Flom, LLP. The professor will submit to the seminar cutting-edge problems which he has faced in practice. The students will resolve those problems by structuring transactions to accomplish the client's business goals within the framework of non-tax legal requirements, without incurring unnecessary tax liabilities and in a manner that otherwise optimizes the client's tax posture. Typically, the students will be assigned to work in teams. With each problem, the students submit their solutions in writing, and one team will present its solution to the class orally. The professor will discuss and evaluate the teams' solutions in light of the one that was employed in practice. Prior to the students preparing and submitting their solutions, there will be lectures and discussion of the tax issues involved in each problem. The goal of the practice simulation course is to immerse the students in the process of approaching problems from a transactional perspective. The students will be given a set of facts and objectives, and will be required to determine what steps should be taken to achieve those objectives. An additional goal is to provide the students with exposure to the manner in which experienced lawyers utilize their skills to solve complex problems. The principal issues on which the problems will focus are corporate tax issues, but other areas will likely be covered. For example, partnership tax issues and issues involving the taxation of financial instruments have played a significant role in certain case studies. In recent semesters, problems have involved, among other matters, complex tax-free corporate mergers, corporate divisions (spin-offs), acquisitions of controlling interests in non-U.S. corporations, and transactions designed to illustrate the difference between legitimate tax planning and abusive corporate tax shelters. Type: Practice Simulation Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: EL, WR
747001	Taxation of Individual Income	Kyle D. Logue	4	Tu Th Fr	10:20 AM - 11:35 AM 10:20 AM - 11:35 AM 10:20 AM - 11:35 AM	Winter 2023 16 Winter Term--First-year JD students may elect this three (3) or four (4) credit upper class course to fulfill the mandatory first-year elective requirement. 23 This is a foundational course in the curriculum. 61 This course fulfills the Statutory or Regulatory Course Distribution Requirement for graduation applicable to JD students who matriculated in May 2016 and thereafter. 94 Students who have taken #644 INTRODUCTION TO INCOME TAX OF BUSINESS may not elect #747 TAXATION OF INDIVIDUAL INCOME unless they get permission from the professor to do so. 154 #747 TAXATION OF INDIVIDUAL INCOME: #520 Contracts is a pre-requisite or co-requisite.
This is the basic course in federal income taxation. It is a statutory course, and the principal source of law will be the Internal Revenue Code. The topics covered will include the definition of gross income and the determination of permissible deductions from gross income. The class will also analyze numerous Code provisions and doctrines that raise issues of tax timing (that is, in what year should a given item of income or a given deduction be taken into account) and income attribution (that is, to whom should a given item of income or a given deduction be attributed). The bulk of the course will be devoted to learning basic statutory analysis. In addition, however, the class will spend some time studying the policy rationales underlying the structure of the current federal income tax laws and will consider the pros and cons of alternative systems. This course is a prerequisite to a number of other courses, including Tax II, Partnership Tax, Business and Estate Planning, and International Tax. Type: Upper Class Grading Method: Optional Pass/Fail Degree Requirements Fulfilled: SR, FYE