Course - Law


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 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; income splitting; tax accounting principles - all presented in the form of a series of problems with emphasis on statutory interpretation.


Burke and Friel, Taxation of Individual Income, Lexis Nexis, ISBN: 978142241752

Course Format

Lecture and classroom discussion of cases and analysis of problems

Written Assignments


Type of Exam

Essay. The final examination is open book in the sense that you may bring into the final examination the "Selected Federal Taxation Statutes and Regulations" book which may be annotated anywhere in your own handwriting and tabbed for quick reference. No other books, notes, outlines or other materials are permitted, except as announced in class by Professor Andrews.

Basis for grading

Based on the final examination only.

Additional Comments

This course is recommended for those students who plan to practice exclusively in the tax area, or who plan to do some tax work while in the general practice of law or in some related specialization to that of tax. It is also recommended for those students who are undecided about the foregoing, but who wish to preserve their options for further tax course work, as this offering is a basic prerequisite for many of our other tax courses.

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