A study of the fundamental concepts employed in federal income taxation, the public policies that underlie the current system and the impact of that system on individuals and business entities. Could be called Federal Income Tax, Income Tax or Tax.
Prerequisites: Taxation I
Prerequisites: Taxation I
This seminar evaluates topics such as the choice of a tax base (income or consumption), rate structure (flat or progressive), taxable unit (individual or family), and method of government spending (direct or through the tax system via tax expenditures) against the tax policy norms of equity, efficiency and administrability to determine how well the present tax system satisfies these norms.
Although useful to both criminal law-interested students and tax-interested students, this is principally a criminal law course. This is a skill training course in which students will learn core criminal law concepts such as scienter, criminal tax procedure constitutional issues, and post-conviction remedies and achieve basic competence in working with the U.S. Sentencing Guidelines and other considerations bearing on sentencing.
Co-requisites: Corporations OR Closely Held Business Organizations
A study of the regulation of securities under the federal securities laws. Topics include registration of public offerings, exempt sales, insider trading, anti-fraud rules, mergers and tender offers, and the professional responsibility of securities lawyers.
This course teaches students the fundamentals of Florida real property law. Broadly speaking, students will learn four areas of real property law: what type of property right do you have (running from the Spanish land grants to present day forms of ownership), how does the government regulate that right (zoning, environmental regulation, etc.), how do you extract value from your property rights (sale, leases, etc.), and what are the different forms of litigation that arise over property rights?
This course is designed to train students to analyze complex commercial real estate transactions. It is interdisciplinary within law, attempting to integrate topics including basic mortgage law, usury law, subordination agreements, mechanics lien law, selected uniform commercial code issues, choice of business entity, federal and state securities law and, importantly, federal income tax law. Condominia and cooperatives are discussed as security devices.
This course examines information privacy, an individual's right to control his or her personal information held by others. The aim of the course is to understand how courts and Congress seek to protect information privacy as new technologies and institutional practices emerge. The course traces the origins of the right to information privacy in American law through Constitutional law, tort law, and modern statutory law. Case studies of landmark privacy legislation illustrate how expectations of privacy are translated into legal frameworks.
This is a 2-credit class surveying the comprehensive law of nonprofit organizations. The course will begin with an overview of the nonprofit sector and provide an understanding of the various dimensions and rationales for nonprofit organizations. We’ll then dissect the legal framework of these organizations, including formation, dissolution, and restructuring; operation and governance; and state and federal requirements for existence.
Prerequisites: Business Associations (or Corporations)
