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TAX ADV FED PERSONAL INCOME (TAXATION - 1010)
2 credits

This course further develops a number of areas of the law of federal income taxation as applied to taxpayers generally and to individuals in particular, such as methods of accounting, deferred compensation, charitable deductions, depreciation and recapture, the 1231 hodgepot, tax-free exchanges, sale of principal residence, involuntary conversions, and installment sales. The minimum tax and incentive stock options also might be addressed. Grades are based upon a final examination.

Prerequisite: TAX BASIC FED PERSONAL INCOME 

TAX BASIC FED PERSONAL INCOME (TAXATION - 1030)
3 credits

This is an introductory course. Its purpose is to give students an understanding of the basic principles underlying the federal income tax and to develop a realization of its effect on the economic life of the community. The course concentrates on fundamental concepts such as the scope of gross income, specific exclusions, assignment of income, the major items of deduction, the amount realized on property dispositions, basis for gain or loss, characterization of gain or loss as capital or ordinary, credits, the taxable year, and the mechanics of computation of income tax liability. The development of the present tax system, the fiscal aspects of the income tax and the legislative, administrative, and judicial processes in the enactment and enforcement of the income tax laws are briefly considered. Grades are based upon a final examination.

TAX FEDERAL CORPORATE INCOME (TAXATION – 1020)
3 credits

This course applies the principles of federal income taxation to problems arising from use of the corporate form.  The tax consequences to the corporation and to the shareholders are considered.  Major topics covered in the course include the tax treatment of incorporations, dividends, stock redemptions, liquidations, mergers and other corporate reorganizations.  Grades are based upon a final examination.

Pre-requisite: TAX BASIC FEDERAL PERSONAL INCOME


TAX FEDERAL ESTATE AND GIFT (TRUSTS AND ESTATES - 1050)
3 credits

The purpose of this course is to give the students an understanding of the federal estate and gift tax laws and their underlying principles. The history of these taxes is reviewed and a brief survey is made of estate and gift tax procedures. Major estate tax topics covered are inclusion and exclusion from the gross estate of interests owned by the decedent, property transferred by the decedent during his lifetime, life insurance, jointly owned property, property subject to a power of appointment, and annuities. Gift tax topics include complete and incomplete gifts, adverse interests, the annual exclusion, the exercise and release of powers of appointment, transfers incident to marital separations, gift splitting, and indirect gifts. Estate and gift tax problems cover adequate consideration, the marital deduction, the charitable deduction, valuation and computation of tax liability. Income in respect of a decedent and generation skipping transfers are also examined briefly. Grades are based upon a final examination.

 

TAXATION OF BUSINESS ENTITIES (TAXATION - 1070)
3 credits

A comparative survey of the federal income taxation of partnerships/limited liability companies, Subchapter C corporations (i.e., taxable corporations) and Subchapter S corporations (i.e., nontaxable corporations) - the principal entity choices for conducting business in the United States. Coverage includes formations, operations, distributions, sales of interests and liquidations. This course is especially suitable for students seeking an introduction to this material for a business or real estate practice. Students desiring more detailed exposure to corporate tax principles may also enroll in Tax: Federal Corporate Income. Grades are based upon a final examination.

Prerequisite: TAX BASIC FED PERSONAL INCOME 


TAXATION SEMINAR (TAXATION - 1060)
2 credits

This course investigates a number of federal income tax topics, which may vary from semester to semester. Special emphasis is given to currently active issues. This seminar requires the preparation of a paper of law review quality analyzing a selected problem, applying the tax law, and finding a solution. Grades are based upon a research paper.

Prerequisite: TAX BASIC FED PERSONAL INCOME 

THE GLOBAL FINANCIAL CRISIS (BANKRUPTCY LAW - 5030)
2 credits

Although the current economic crisis is global in scope, insolvency laws vary greatly from jurisdiction to jurisdiction. This course will explore the different legal approaches that various jurisdictions apply to insolvency issues. The course will explore both the insolvency systems that apply to consumers and those applicable to business entities. In addition to the comparative law approach, the course will also look at the insolvency of multi-national business enterprises and consider whether and to what extent the rules and proceedings in different jurisdictions can be harmonized in cases of entities with operations in multiple nations. Grades will be based on a final examination. Open to J.D. students.


THEATER LAW (THEORY,HIST.& STRUCTURE OF LAW - 1080)
2 credits

The staging of a play or musical involves numerous legal relationships and obligations. Accordingly, this course surveys the law governing the theater industry, including the authorship rights of playwrights; the financial rights of investors; the rights and obligations of performers, directors, choreographers, designers, musicians, and crew; and the attendance rights of audiences. Although our main concern will be Broadway and Off-Broadway productions, we also will spend time considering the legal rights and duties of amateur theater groups. The course explores the application of numerous legal doctrines to theaters, including property rights (e.g., leasing issues, building codes, the sale of naming rights); tort issues (e.g., defamation suits against critics, liability for injuries in theaters); employment law issues, and contract issues. Grades are based upon a research paper, presentation of the paper to the class, participation in a simulation, and class participation.

 

TLP LEGAL WRITING I (TRANSNATIONAL LEGAL PRACTICE - 1030)
3 credits

TLP Legal Research, Analysis, & Writing I - The first course in a two-semester sequence, this course teaches Transnational Legal Practice LLM students legal research, analysis, and writing. Enrollment in TLP Legal Research, Analysis, & Writing I automatically enrolls the student in TLP Legal Research, Analysis, & Writing II. The aim of this two-semester sequence is to help students analyze and brief cases, analyze and answer hypothetical questions in essay format, locate and understand standard legal research materials in English, and communicate with clients and other legal counsel in both written and spoken English. Students will be expected to complete all assigned reading, research, and writing work in a timely and professional manner and demonstrate this through effective class participation (25%). Written and oral exercises and assignments will also be assigned and graded (75%).


TLP LEGAL WRITING II (TRANSNATIONAL LEGAL PRACTICE - 1040)
2 credits

TLP Legal Research, Analysis, & Writing II - The second course in a two-semester sequence, this course teaches Transnational Legal Practice LLM students legal research, analysis, and writing. Enrollment in TLP Legal Research, Analysis, & Writing I automatically enrolls the students in TLP Legal Research, Analysis, & Writing II. The aim of this two-semester sequence is to help students analyze and brief cases, analyze and answer hypothetical questions in essay format, locate and understand standard legal research materials in English, and communicate with clients and other legal counsel in both written and spoken English. Students will be expected to complete all assigned reading, research, and writing work in a timely and professional manner and demonstrate this through effective class participation (25%). Written and oral exercises and assignments will also be assigned and graded (75%).

TORTS (TORTS - 1040)
4 credits

The basic Torts course is an introduction to civil liability arising from breach of duties imposed by law, as distinguished from duties imposed by contract. The course will cover representative doctrines and theories of liability, including intentional torts, negligence and strict liability. Topics may include assault, battery, negligence, strict liability, products liability, misrepresentation, defamation and privacy. Grades are based upon a final examination.

TORTS SEMINAR (TORTS - 1000)
2 credits

This seminar presents competing theories of tort law and explores current reform proposals. It also allows students to investigate specialized areas of tort liability in more depth than is possible in the first year torts course. Each student is required to prepare a paper of law review quality on a topic approved by the faculty member conducting the seminar. Subjects may include any aspect of tort theory or may present the state of law in one area, such as, aviation, advertising, public utilities, the operation of municipal corporations or the tort liability of professionals. Grades are based upon a research paper.

 

TRADEMARKS & UNFAIR COMPET (INTELLECTUAL PROPERTY - 1070)
3 credits

This course undertakes a detailed examination of the law of trademarks and unfair competition. We will focus primarily on federal protection of trademarks and trade dress under the Trademark Act of 1946 (the Lanham Act). Additional topics will include federal unfair competition law (including false advertising), state-law rights of publicity, and legal issues relating to trademarks on the Internet. While focus of this course is United States trademark and unfair competition law, we will also address international issues as they arise. Grades are based upon a final examination.

Prerequisite: INTRO TO INTELLECTUAL PROPERTY


TRANS IN EMERGING MKTS- TRAVEL (INTERNAT'L AND COMPARATIVE LAW - 3070)
3 credits

This class will examine the various issues faced by attorneys when representing clients in business transactions in emerging markets or developing countries. Besides classroom work, students will meet business and legal leaders in New York involved in emerging markets transactions and will travel to Romania during Spring Break for meetings and visits in that country. (There will be a program fee covering hotel, airfare, transportation and other program costs; special registration applies.) As part of the course, students will be expected to master doctrinal issues such as the regulation of mergers and acquisitions, the protection of foreign investments, the variety of business organizations recognized under the U.S. and foreign jurisdictions, and different aspects of cross-border contracting. There is particular emphasis on cross-cultural negotiation and dispute resolution. Students will also consider a variety of topics that affect the work of lawyers, including how cross-border deals are structured in order to achieve business goals and how workflow is managed in a complex business transaction. Grades will be based on a research paper, a reflection paper based on the travel component, and on participation both in class and in the various visits. N.B. Students who take this course are not permitted to take Transactions in Emerging Markets.

Prerequisite: BUSINESS ORGANIZATIONS OR INT'L BUSINESS TRANSACTIONS 


TRANSACTIONS EMERGING MARKETS (INTERNAT'L AND COMPARATIVE LAW - 2050)
2 credits

This class will examine the various issues faced by attorneys when representing clients in business transactions in emerging markets or developing countries. Students will be expected to master doctrinal issues such as the regulation of mergers and acquisitions, the variety of business organizations recognized under the U.S. and foreign jurisdictions, and different aspects of cross-border contracting. Students will also consider a variety of topics that affect the work of lawyers, including how cultural differences affect business negotiations, how cross-border deals are structured in order to achieve business goals, and how workflow is managed in a complex business transaction. Grades will be based on a research paper and on class presentation. N.B. Students who take this course are not permitted to take Transactions in Emerging Markets-Travel course.

Prerequisite or Corequisite: BUSINESS ORGANIZATIONS OR INT'L BUSINESS TRANSACTIONS 
Mark A. Meyer

TRANSNATIONAL LEGAL PRACTICE I (TRANSNATIONAL LEGAL PRACTICE - 1000)
3 credits

This two-semester sequence of courses provides Transnational Legal Practice LL.M. students, regardless of specialization, a common core skills and methods course for transnational practice. Enrollment in Transnational Legal Practice I automatically enrolls the student in Transnational Legal Practice II. The aim of this two-semester sequence is twofold: first, to provide students with a mechanism for the acquisition of transnational legal practice skills; second, to explore the emerging transnational legal landscape through consideration of substantive issues. The skills portion of the course will comprise modules in such areas as international & comparative legal research, working with documents and negotiations in multiple languages, operating with foreign co-counsel, transnational problems in civil and criminal litigation, working with treaties and international agreements, and the mutual legal assistance process. The substantive portion of the course will comprise modules inter alia in global governance, conflicts of law, comparative legal systems, transnational regulatory regimes, transnational mediation and arbitration, human rights in transnational practice, cross-border environmental compliance, and professional ethics in transnational practice. Students are selected for this course through admission to the Transnational Legal Practice LL.M. program. Successful completion of both parts of this full year course is required for the LL.M. in Transnational Legal Practice. For each semester, students will be expected to complete all assigned reading, research and writing work in a timely and professional manner and demonstrate this through effective class participation (10%). Short writing assignments and/or practice exercises relevant to course modules will also be assigned and graded (40%). There will be a final examination at the end of each semester (50%).

 

TRANSNATIONAL LEGAL PRCTICE II (TRANSNATIONAL LEGAL PRACTICE - 1010)
3 credits

This two-semester sequence of courses provides Transnational Legal Practice LL.M. students, regardless of specialization, a common core skills and methods course for transnational practice. Enrollment in Transnational Legal Practice I automatically enrolls the student in Transnational Legal Practice II. The aim of this two-semester sequence is two-fold: first, to provide students with a mechanism for the acquisition of transnational legal practice skills; second, to explore the emerging transnational legal landscape through consideration of substantive issues. The skills portion of the course will comprise modules in such areas as international & comparative legal research, working with documents and negotiations in multiple languages, operating with foreign co-counsel, transnational problems in civil and criminal litigation, working with treaties and international agreements, and the mutual legal assistance process. The substantive portion of the course will comprise modules inter alia in global governance, conflicts of law, comparative legal systems, transnational regulatory regimes, transnational mediation and arbitration, human rights in transnational practice, cross-border environmental compliance, and professional ethics in transnational practice. Students are selected for this course through admission to the Transnational Legal Practice LL.M. program. Successful completion of both parts of this full year course is required for the LL.M. in Transnational Legal Practice. For each semester, students will be expected to complete all assigned reading, research and writing in a timely and professional manner and demonstrate this through effective class participation (10%). Short writing assignments and/or practice exercises relevant to course modules will also be assigned and graded (40%). There will be a final examination at the end of each semester (50%).

 

TRIAL ADVOCACY (ADVOCACY AND LEGAL SKILLS - 2065)
3 credits

The course emphasizes learning basic trial advocacy skills, including voir dire, opening statements, summation, direct and cross examinations, evidentiary procedures, and working with expert witnesses. The course culminates in student teams litigating a full-day criminal or civil trial based upon a specially developed case file. The subject matter of the course will cover both civil and criminal trials. Grades are based upon in-class exercises (30%) and a mock trial (70%). A student who takes this course may not also take Trial Advocacy-Criminal or Trial Advocacy (Intensive).

Prerequisite: EVIDENCE 

TRIAL ADVOCACY (INTENSIVE) (ADVOCACY AND LEGAL SKILLS - 4070)
3 credits

The Intensive Trial Advocacy Course is a two-week, full-time interactive course in which students participate in small group simulations, critique and attend a substantive lecture each day. The course culminates in student teams litigating a full-day criminal or civil trial based upon a specially developed case file. The course emphasizes learning basic trial advocacy skills including voir dire, opening statements, summation, direct and cross examinations, evidentiary procedures, and working with expert witnesses. The subject matter of the course will alternate between civil and criminal each year. Grades are based upon class participation, ability to learn from critique and the level of performance for each skill simulated. N.B.: A student may take both civil and criminal trial advocacy, but may not take either more than once (including Intensive or concentrated courses but excluding any advanced trial advocacy courses which may be offered).

Prerequisite: EVIDENCE 

TRIAL ADVOCACY - CRIMINAL (ADVOCACY AND LEGAL SKILLS - 1080)
3 credits

The trial of criminal cases will be analyzed. The conduct of both defense counsel and prosecutor will be considered in detail with due consideration given to the application of the rules of evidence, openings, summations, jury selection, and trial strategy. Grades are based upon the student's performance in a jury trial. N.B.: A student may take both civil and criminal trial advocacy, but may not take either more than once (including Intensive or Concentrated courses but excluding any advanced trial advocacy courses which may be offered).

Prerequisite: EVIDENCE 


TRIAL ADVOCACY-CONCENTR. CRIM (ADVOCACY AND LEGAL SKILLS - 6020)
3 credits

The concentrated Criminal Trial Advocacy Course meets on a concentrated schedule (six hours per week) during the middle seven weeks of the fall semester. Each week students attend a one hour lecture and demonstration class and participate in two 150 minute small-group simulation class. Two trial advocacy professors provide constructive critique, demonstrate skills, and encourage classroom exploration of case theory and approaches to the simulation assignment due in class. The course culminates in student teams litigating a full-day criminal trial based upon a specially developed case file. The course emphasizes learning basic trial advocacy skills including voir dire, opening statements, summation, direct and cross examinations, evidentiary procedures, and working with expert witnesses. Grades are based upon class participation, ability to learn from critique, and the level of performance for each skill simulated, and the final trial. N.B.: A student may take both civil and criminal trial advocacy but may not take either more than once (including Intensive or Concentrated courses but excluding any advanced trial advocacy courses which may be offered).

Prerequisite: EVIDENCE 

TRIAL ADVOCACY-CONCENTR. CIVIL (ADVOCACY AND LEGAL SKILLS - 5060)
3 credits

The concentrated Civil Trial Advocacy Course meets on a concentrated schedule (six hours per week) during the middle seven weeks of the spring semester. Each week students attend a one hour lecture and demonstration class and participate in two 150 minute small-group simulation class. Two trial advocacy professors provide constructive critique, demonstrate skills, and encourage classroom exploration of case theory and approaches to the simulation assignment due in class. The course culminates in student teams litigating a full-day criminal or civil trial based upon a specially developed case file. The course emphasizes learning basic trial advocacy skills including voir dire, opening statements, summation, direct and cross examinations, evidentiary procedures, and working with expert witnesses. Grades are based upon class participation, ability to learn from critique, and the level of performance for each skill simulated, and the final trial. N.B.: A student may take both civil and criminal trial advocacy but may not take either more than once (including Intensive or Concentrated courses but excluding any advanced trial advocacy courses which may be offered).

Prerequisite: EVIDENCE 

TRUSTS AND ESTATES (TRUSTS AND ESTATES - 1040)
4 credits

This course treats intestate succession, wills, trusts, and future interests as integrated elements in the planning of family property settlements. Income, estate and gift tax implications of various arrangements are discussed, to the extent necessary to illuminate the nontax material. Fiduciary and investment aspects of the law of trusts are analyzed, as are the traditional construction, class gift and perpetuity problem areas. Grades are based upon a final examination.