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Federal, State and International Taxation

The James E. Rogers College of Law offers students the opportunity to gain an in depth education in tax law. For students not interested in pursuing a career in the tax field, the wide variety of tax courses allows these students to supplement another substantive legal field with a related course in tax law. Courses are available in many different areas of tax law at an introductory level and often at an advanced level. The curriculum includes basic courses in Federal Income Tax, Accounting and Finance for Lawyers, Estate and Gift Taxation and Non-Profit Organizations. Advanced courses include LLP, LLC and Partnership Taxation, Corporate Taxation, Estate Planning, Multinational Taxation, Tax Policy and State and Local Taxation. The tax faculty includes three nationally prominent tax professors and a number of esteemed adjunct professors. Additional information on faculty and course offerings can be found in the "Faculty" and "Academics" sections of this Website.

 

Key Faculty

Arthur Andrews, the Dorothy H. and Lewis Rosenstiel Distinguished Professor of Law, received his B.A. from the University of Iowa and an LL.M and LL.B. from New York University School of Law. Professor Andrews has been a member of the law faculty since 1968 and has received numerous teaching awards throughout his tenure. He teaches federal income tax, corporate tax and administrative law. He has written many distinguished articles in taxation and is a renowned scholar in the field of taxation.

Professor Mona L. Hymel received both her B.B.A. and her J.D. from the University of Texas. She joined the Rogers College Law faculty in 1995. She writes articles concerning tax policy and the environment. She also researches and writes in the field of professional responsibility and tax. Professor Hymel teaches federal income tax, estates and trusts, tax policy, partnership tax, corporate tax, accounting for lawyers and professional responsibility.

 

Associate Professor John A. Swain received an A.B. from Dartmouth and a J.D. from Yale University, where he served on the Law and Policy Review. He practiced tax law in Arizona before joining the Rogers College of Law faculty. His courses include international tax, federal taxation, estates and trusts, state and local taxation and property.

 

Adjunct Professor Burgess J. William Raby received a B.S. from Arizona State University, a J.D. from the University of Notre Dame Law, and an M. S. from Golden Gate University. His legal practice in Tempe, Arizona, focuses on international tax law and real estate. He teaches International Tax Law.

 

Adjunct Assistant Professor Greg Gadarian received his J.D. from Northwestern University and an LL.M. from New York University School of Law. His legal practice in Tucson, Arizona, focuses on estate planning. He teaches Estate and Gift Taxation and Estate Planning.

 


Course Offerings

Accounting and Finance for Lawyers

Designated to acquaint lawyers with the vocabulary of accounting and finance, this course offers an opportunity to consider some of the basic problems that arise in many everyday settings, both business and otherwise. The goal is not to train lawyers as accountants or financial analysts, but to enable the lawyer to operate more effectively as a professional when issues of accounting or finance arise.


Corporate Tax

This course provides a problem method analysis of the federal income taxation of regular C corporations and their shareholders in the organization, financing, operation, purchase and sale, and liquidation of corporations, as well as a comparison with S corporations and their shareholders.

 

Estate and Gift Taxation

This course is a detailed examination of what property interests are included in the gross estate for federal estate tax purposes and of what transfers constitute gifts for federal gift tax purposes. Exclusions, deductions, and credits under both taxes are fully explored. There may be some coverage of the federal generation-skipping tax.

Estate Planning [Gadarian] This course provides an intensive examination of the problems involved in planning the orderly devolution of property. Tax, nontax, and practical considerations are explored. Each student is responsible for the preparation of a series of problems and drafting assignments.


Estates and Trusts

This course explores the law of intestacy, wills, trusts, gifts, and estate and trust administration. Students are also introduced to basic approaches to planning for incapacity, such as living wills, advance directives, and durable health care powers of attorney.

 

Federal Income Tax

This course provides a study of the fundamentals of the federal income taxation of individuals including the nature of gross income and the computation of adjusted gross income and taxable income; specific items of income, deductions and credits; gains and losses; nontaxable exchanges; and income splitting.


LLC, LLP Partnership Tax

This course provides a study of the tax concepts involved in the formation and operation of Limited Liability Companies, Limited Liability Partnerships (which are treated as partnerships under federal tax law), and partnerships, including the sale and exchange of partnership property and interests. The course also covers partnership liquidations and special problems of limited partnerships and limited liability companies.

 

Multinational Tax/International Tax

This course concentrates on the principal legal and policy issues relating to multinational taxation, including the U.S.-Mexico Income Tax Treaty and similar agreements designed to avoid double taxation; U.S. taxation of foreign source income; "competent authority" and other procedures to resolve jurisdictional disputes; transfer pricing issues; and problems relating to information exchange and cooperation among different national tax authorities.

 

Non-Profit Organizations

A study of the law of nonprofit organizations, including the rules governing their organization, governance, operation and tax-exempt status. The course also examines rules regarding the solicitation and deductibility of charitable contributions. A significant portion of the course will be devoted to tax issues because nonprofit organizations are shaped in large part by the tax regimes that nurture and regulate them. A guiding theme of the course is developing and understanding the various rationales for the non-profit sector and the special treatment it is allowed under our legal system. Students will also undertake the practical exercise of learning the basics of forming a non-profit organization and applying for tax-exempt status.

 

State & Local Taxation

This course has two major components. First, the federal constraints on state taxation are explored. Specifically addressed are the Commerce Clause, Equal Protection Clause, Due Process Clause, Privileges and Immunities Clause, and several federal statutes. Second, students learn the basic structure and operation of the three major sources of state and local tax revenue: the sales, income, and property tax. Taxation on Indian Lands is also addressed.

Updated: 08/10/2012