Prerequisites: Taxation I

Prerequisites: Legal Writing & Research I & II

This online, asynchronous course is designed to help students develop the sophisticated research skills necessary for the effective practice of taxation law. It emphasizes research of federal and state tax issues based on statutes, administrative rules, agency materials and judicial decisions, in order to help clients with both tax planning and compliance.  Students will be introduced to concepts, sources and specialized tools used in income, business entity, and estate and gift taxation law research.

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. 

An introduction to basic statutes, regulation and administrative practices relevant to regulatory compliance by business entities, financial institutions, and healthcare organizations and practitioners. The course will also introduce students to basic concepts of risk management.

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.