Course Descriptions

Core Curriculum

TAX PROCEDURE AND TAX PRACTICE (TAX 400) (2 credits)

The course examines the administration and enforcement of the federal income tax laws, including preparation and filing of returns, withholding and information reporting, administrative determination of liability, penalties and interest, audits, summonses, deficiencies and assessments, conference and settlement, limitation periods and their mitigation, transferee liability, collections and tax liens, burden of proof, choice of forum, and other features of civil tax litigation.

PROBLEMS OF TIMING (TAX 401) (2 credits)

This course addresses an important aspect of tax planning relating to the timing of income and deductions. Topics covered include tax accounting methods and supporting doctrines such as cash equivalency, constructive receipt, and economic benefit; inventories; inter-company pricing issues; installment sales and long term contracts; at risk rules and passive activity losses; imputed income and OID; and incentive stock options and other non-qualified deferred compensation topics. The course presents issues from both a technical viewpoint and from the perspective of tax policy.

TAXATION OF PROPERTY TRANSACTIONS: GENERAL TOPICS (TAX 402) (2 credits)

Examines federal income tax consequences of sales, exchanges, and other Dispositions of property and the fundamental tax issues presented by these transactions. Topics include the concept of realization, identifying the taxable event, debt encumbered property, determining basis and adjusted basis, amount realized and gain or loss, at-risk rules, passive activity and other limitations on the use of losses, distinguishing capital gain from ordinary income, non-recognition transactions including like-kind exchanges, and involuntary conversions and replacements. Introduces depreciation and amortization.

PROFESSIONAL RESPONSIBILITY IN FEDERAL TAX PRACTICE: ANNUAL TAX LAWYERING WORKSHOPS (TAX 403) (No credit, required)

(open to practicing lawyers for NY State CLE ethics credit) explores current practical, legal, and ethical issues confronting attorneys in tax planning, return preparation, and contested matters before the Internal Revenue Service. Topics may include engagement acceptance, opinions of tax counsel, the private letter ruling process, confidentiality and attorney-client privilege, conflicts of interest, tax shelters and risk management, and compliance and reporting for tax lawyers. The course is offered on a credit/no credit basis.

GRADUATE TAX RESEARCH AND WRITING SEMINAR (2 credits)

The course focuses on tax research methods and technologies as well as analysis and writing. Following intensive training in traditional and electronic tax research methods, students research and prepare a private letter ruling request.

Taxation of Intellectual Property Transactions (TAX 405) (2 credits)

Covers the most important business and tax issues arising from transactions involving intellectual property, including patents, copyrights, trademarks, trade names, trade secrets, domain names, and other Web applications. Focuses on tax issues in transactions relating to the creation of intellectual property, its purchase, sale, and licensing, as well as transfers in consideration of corporate shares and partnership interests and the problem of distinguishing between sales and true licenses for different types of intellectual property. Examines issues that arise in international cross borders transactions, as well as basic issues of state and local taxation. Wherever possible, the course follows a problem-oriented approach using hypothetical transactions as points of departure to put the legal rules in a practical business context.

FEDERAL INCOME TAX: CORPORATE (TAX 110) (3 credits)

Focuses on the status of the corporate entity in the pattern of federal income taxation and the resulting problems; transfers of property in organizing a corporation; corporate capital structures; distributions; stock redemptions; corporate liquidations; and introduction to tax-free reorganizations.

FEDERAL INCOME TAX: PARTNERSHIPS (TAX 131) (2 credits)

Examines basic taxation of partnerships, including tax consequences of formation, operation, distributions, retirement of partners, guaranteed payments, and termination. Introduction to the problems of special allocations and transfer of partnership interests.

Recommended: BUS 300 Accounting for Lawyers, Basic, or equivalent.

Tax 500 Series *Advanced Tax Seminars

CORPORATE TAX PLANNING SEMINAR (TAX 510) (2 credits)

Case studies and sample agreements are used to analyze the tax issues and opportunities in planning a taxable disposition, a tax free reorganization and a leveraged buyout. The formal methods by which tax advice is rendered are studied, including tax opinions for prospectuses and private offering materials.

Prerequisites: Core Curriculum and Advanced Corporate Reorganizations (TAX 410) or permission of the instructor.

ADVANCED WEALTH TRANSFER PLANNING SEMINAR (TAX 520) (2 credits)

Focuses on current issues in wealth transfer taxation, including, for example, valuation, asset protection, and strategies for dealing with the scheduled repeal of the estate and generation skipping transfer taxes.

Prerequisites: Core Curriculum, Federal Wealth Transfer Taxation, Basic Concepts (TAX 111). Recommended: Estate Administration (EST 150), Estate Planning (EST 100) or equivalent.

TAX PLANNING FOR FAMILY BUSINESSES (TAX 530) (2 credits)

Using cases studies, the course examines the tax and non-tax issues faced by family businesses as they grow and the problems that arise in attempting to transfer active management and equity ownership to the next generation. Emphasis is placed on the role of the attorney advisor in anticipating conflict and helping to manage change.

Prerequisites: Core Curriculum. Recommended: Federal Wealth Transfer Taxation, Basic Concepts (TAX 111).

INTERNATIONAL TAX PLANNING SEMINAR (TAX 550)(2 credits)

course description to be added

Prerequisites:  TAX 150, TAX 450 and Core Curriculum, recommended [ ILS 310 or ILS 270].

TAX LITIGATION SEMINAR ON CRIMINAL TAX ENFORCEMENT (TAX 560)(2 credits)

Congress has created a comprehensive statutory system of criminal and civil sanctions to deter non-compliance with the filing and payment provisions of the Internal Revenue Code (“Code”). The goal of this statutory scheme is to protect the proper administration of the tax system and the revenue the system is intended to produce. The course will primarily explore the criminal sanctions, but will include examination of the civil fraud penalty and litigating the civil fraud penalty in the Tax Court. The course also will explore criminal tax investigations and case processing and the use of the federal grand jury to investigate criminal tax violations.

Prerequisites: Core Curriculum.

Tax Electives*

ADVANCED CORPORATE REORGANIZATIONS (TAX 410) (2 credits)

This course examines the tax consequences of various forms of taxable as well as nontaxable mergers and acquisitions. The economic effect of the tax treatment of the parties to the transaction (including treatment of boot, basis provisions, assumption of liabilities, carryover of corporate tax attributes, and restrictions on loss companies) and its impact on decision-making and negotiation as well as the relevant IRC provisions are studied in detail. Opinions of tax counsel and other documents important to the tax planning process are reviewed. Combines lectures, research, and writing.

Prerequisite: Federal Income Tax: Corporate (TAX 110) or equivalent.

BANKRUPTCY AND WORKOUTS: TAX ISSUES (TAX 380) (2 credits)

Addresses tax issues in bankruptcy, including treatment of tax claims, litigation of tax liabilities in bankruptcy court, exclusion of debt cancellation income in bankruptcy and insolvency, net operating loss and other tax attribute reduction, corporate reorganizations in bankruptcy, and taxation of the bankruptcy estate. Discussion of special issues affecting corporate debtors and partnerships in bankruptcy and insolvency.

BUSINESS LAW ISSUES IN STRUCTURING THE CLOSELY HELD ENTERPRISE (TAX 310) (2 credits)

Businesses today take many different legal forms. Limited liability companies, subchapter S corporations, not-for-profit foundations, professional corporations, and limited partnerships are now viable alternatives to business corporations, joint ventures, general partnerships, and sole proprietorships. This course focuses on the lawyer’s role in planning the choice of the structure for the closely held enterprise. Examines the tax, organizational, governance, and financial features of different business structures and their advantages and disadvantages over time. In addition, each student chooses a different industry or profession to study through library research and interviews with individuals working in the field. Three short writing assignments and a class presentation will be required. Enrollment is limited. Open to LL.M candidates after J.D. students have been accommodated.

Prerequisites: Corporations (BUS 210) or equivalent.

CHARITABLE ORGANIZATIONS (UCI 200) (2 credits)

Examines the structure, governance, operation, and regulation of charitable organizations. Such not-for-profit entities, which are ordinarily tax exempt, include public charities, private foundations, and charitable trusts; collectively, they control billions of dollars in charitable assets. Considers the distinctions between not-for-profit and business corporations, focusing on the responsibilities, obligations, and potential liabilities of officers, directors, and trustees of charitable organizations. Explores IRS rules concerning self-dealing, deductibility of contributions, and taxation of unrelated business income. Considers cases extending First Amendment protection for solicitation of charitable funds and the impact of such decisions on the efforts of the states (including New York state>) to regulate fraudulent, deceptive, and misleading solicitations.

ELDER LAW (UCI 135) (2 credits)

Covers selected topics on elder law, including an overview of elder law practice and ethical problems; Medicare benefits and procedures advocacy; Social Security old-age benefits and procedures advocacy; Social Security disability benefits; longterm health care financing options; Medicaid planning, including banking and trusts; estate planning; and patients’ rights, including right to die and nursing home patients’ rights.

EMPLOYEE BENEFITS LAW (LEL180) (2 credits)

Explores the legal milieu and public policy aspects of non-cash compensation arrangements for employees including pension and profit-sharing plans, medical coverages, and executives’ deferred compensation, through statutory analysis in light of rapidly developing case and administrative law. With primary emphasis on ERISA and the federal tax code’s influence on these systems, the course examines the ways in which they are affected by, among others, the law of employment discrimination, bankruptcy, insurance, and securities. Considerable attention is given to the most pressing current policy issues, such as the crises in health care and pension funding and the inhibiting effect of deficit-driven tax law changes.

ESTATE ADMINISTRATION (EST 150) (2 credits)

Covers the administration of an estate, beginning with a practical review of the probate process; procedures to collect assets and the payment of expenses; filing of estate tax returns and payment of taxes; preparing the final account and settlement of the estate.

Prerequisites: Wills, Trusts and Future Interests (EST 140).

NEW YORK WILLS PRACTICE (EST 115) (2 credits)

This course will review and discuss procedural and substantive aspects of trusts and estates litigation in New York. Strongly suggested for any student intending to pursue a career in trusts and estates, topics will generally include jurisdiction of the Surrogate’s Court, probate and administration proceedings, fiduciary litigation, accounting proceedings, and miscellaneous proceedings.

Prerequisites: Wills, Trusts, & Future Interests (EST 140) required. Recommended: Estate Administration (EST 150).

ESTATE PLANNING (EST 100) (2 credits)

Covers pre-death and post-mortum planning and basic document drafting. Introduces students to central concepts in wealth transfer tax and income taxation of estates and trusts.

Prerequisite: EST 140 Wills, Trusts, & Future Interests.

FEDERAL INCOME TAXATION OF TRUSTS AND ESTATES (EST 112) (2 credits)

Focuses on Subchapter J of the Internal Revenue Code and introduces students to the rules that govern the income taxation of trusts and estates and their beneficiaries. Useful not only for practitioners of personal income taxation but also for estate planners.

Prerequisite: Wills, Trusts, and Future Interests (EST 140).

FEDERAL WEALTH TRANSFER TAX: BASIC CONCEPTS (TAX 111) (2 credits)

Introduces the basic concepts of the federal estate, gift, and generation skipping taxes, emphasizing the computation of the tax and the basic rules for determining taxable transfers, the taxable estate, and taxable events under the generation skipping tax as well as methods of actuarial valuation.

Prerequisites: Wills, Trusts, & Future Interests (EST 140).

FEDERAL WEALTH TRANSFER TAX: ADVANCED APPLICATIONS (TAX 112) (2 credits)

Focuses on planning goals; the interaction of gift, estate, and generation skipping taxes; and core document drafting in pre-death and post-mortum estate planning.

Prerequisites: Wills, Trusts, & Future Interests (EST 140) and Federal Wealth Transfer Tax, Basic Concepts (TAX 111).

INTERNATIONAL TAXATION OF INDIVIDUALS (TAX 150) (2 credits)

Examines tax issues related to cross border employment, business, and investment activities of individuals. Problems of potential double taxation by two or more countries will be examined, including the definition and effects of U.S. residence, relevant source of income rules, U.S. taxation of business and investment income of nonresident aliens, the foreign tax credit, and the exclusion of foreign earned income for U.S. citizens and residents. The effect of tax treaties will also be studied. Many of these issues are important in the practice of immigration law, family law, and estate planning as well as for tax and general business law students.

INTERNATIONAL TAXATION OF BUSINESS AND ENTITIES (TAX 450) (2 credits)

Surveys the U.S. tax rules applicable to multinational businesses, including an introduction to source of income rules, transfer pricing, the foreign tax credit system, controlled foreign corporations, and international joint ventures. The impact of bi-lateral tax treaties between the U.S. and its trading partners and the impact of other international tax agreements such as the EU tax harmonization efforts will be discussed.

INTERNATIONAL TRANSFER PRICING SEMINAR (TAX 455) (2 credits)

Examines the tax and business law issues faced daily by multinational businesses in cross border transfers of property and services. Students will gain both a practical and theoretical understanding of transfer pricing, along with exposure to important related areas of taxation, intellectual property law, accounting, economics, customs, and other regulatory laws (i.e., Sarbanes-Oxley). Topics will be evaluated from the perspective of U.S., OECD, and foreign country rules, with emphasis on how multinational companies operate within these environments. Special attention will be given to how transfer pricing applies to intangible property such as software, services, and other virtual property. Attention also will be given to how transfer pricing principles are applied by and among the 50 states. Course work will include analysis of transactional documents.

MUNICIPAL FINANCE (UCI 150) (2 credits)

Provides a detailed study of the financing of state and local governments, including state and local taxes, user charges, special assessments, state and local borrowing, debt and expenditure limitations, impact of federal tax policy, and related issues of litigation. Tax equity and policy issues are addressed including those related to equity and fairness in real property classification and assessments, and the relationship of tax policy to economic policy.

PRIVATE EQUITY FUNDS (TAX 320) (2 credits)

This course examines the tax and business law issues related to formation and investment policies of private equity funds and venture capital investments. The first part of the course focuses on the structure of private equity funds and tax and business law issues important to fund investors in choice of business entity. Topics include the use of U.S. and offshore entities and the special tax issues raised for tax exempt investors (unrelated business taxable income), foreign investors (effectively connected income), and funds sponsors (carried interests). Materials for this portion of the course will include private placement memoranda of private equity funds. The second half of the course addresses the business structures and tax aspects of the investments made by private equity funds. Topics include leveraged and management buyouts, portfolio companies, venture capital investments, and related tax and financing issues. If time permits, special issues raised by cross-border investments will be discussed.

STATE AND LOCAL TAXATION (TAX 160) (2 credits)

The course provides an overview of state and local taxation, emphasizing the Constitutional constraints imposed by the Commerce, Due Process, and Privileges and Immunities Clauses. Covers the significant state and local tax issues under the corporate and personal income taxes, sales and use and gross receipts taxes, and electronic commerce. As this is a developing area of law, a number of the issues covered in the course are on the cutting edge of the subject.

SUBCHAPTER S CORPORATIONS (TAX 411) (1 credit)

Professor Lisa Padilla

Detailed study of the technical and planning issues relating to the adoption and maintenance of S corporation status. Compares S corporation form to that of partnerships and C corporations and analyzes benefits and limitations of S corporation in different contexts. Examines S corporation income pass through and effect of corporate distributions, use of shareholders agreements, reorganization, division and liquidation of S corporations and conversion to and from C corporation status.

TAX POLICY SEMINAR (TAX 502) (2 credits)

Selected topics of tax policy, with special emphasis on historical and comparative perspectives. Topics change from time to time, and have included taxation of the family and the marriage penalty, taxation of capital gains and losses, progressivity and flat tax, tax legislative process and the problem of retroactive legislation, taxpayer rights and the collection process, the tax expenditure budget, integration of the individual and corporate income taxes, and the alternative minimum tax. Each student will choose a problem in tax policy, present the topic to the class for discussion, and submit a final paper.

TAXATION OF AFFILIATED CORPORATIONS (TAX 412) (1 credit)

Many important rules of U.S. corporate taxation are overridden by the consolidated return regulations and most large U.S. corporate groups elect to be governed by these regulations. This course examines impact of the consolidated return regulations in detail and also considers other tax problems of affiliated groups.

Prerequisite: Federal Income Tax: Corporate (TAX 110).

TAXATION OF FINANCIAL INSTRUMENTS (TAX 420) (2 credits)

Discusses the major economic features and federal income tax treatment of basic financial products, such as equity, debt, options, forwards, and futures. Analyzes the taxation of different equity and debt derivatives, such as swaps, caps, collars, and hedging transactions, as well as the economic effect of their use on the financial markets. Demonstrates how the taxation of financial instruments may change depending on the taxpayer’s role as an investor, dealer, broker, or trader. Includes an overview of international tax issues that arise in cross-border transactions involving the above financial struments.

GRADUATE TAX EXTERNSHIP AND TUTORIAL (TAX 600) (2 credits)

Field placements with supervising attorneys in the private sector, IRS District Counsel and in federal, state and local tax administrative agencies.

GRADUATE TAX INDEPENDENT STUDY (TAX 610) (2 credits)

Requires authorship of a significant paper representing substantial legal research. Topics must receive prior approval and the research and writing must be supervised by a faculty member and graded on a numerical basis. By petition, TAX 610 may be used to satisfy the advanced tax planning seminar requirement.

GRADUATE TAX PAPER OPTION (TAX 612) (1 credit)

In courses other than the TAX 500 Seminars and the Core Curriculum courses, LL.M candidates may elect to write a 15-page research paper in addition to the examination and other regular requirements for the course. The additional paper will be graded on a numerical basis, and one additional credit for the course will be granted upon successful completion of the paper.

Related Courses*

INTERNATIONAL BUSINESS TRANSACTIONS (ILS310) (3 credits)

Professor Sydney M. Cone III

Covers international sales of goods and services; cross-border transfers of intellectual property; foreign direct investment; and international settlement of disputes. Topics relating to sales of goods and services include documentary and standby letters of credit, bills of lading, and distributorship and franchising agreements. Topics related to intellectual property (patents, copyright, trademarks, know-how) are viewed from the perspectives of industrialized and developing countries, and antitrust policy. Topics relating to foreign direct investment include not only types of establishments but also privatizations, project finance, exchange controls, labor relations, and multilateral institutions. Topics relating to dispute settlement include arbitration, extraterritorial jurisdiction, and the enforcement of foreign judgments. Take-home examination.

(ILS 370)  INTERNATIONAL COMMERCIAL ARBITRATION (2 credits)

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INTERNATIONAL ECONOMIC LAW: TRADE AND MONETARY LAW (3 credits)

Professor Sydney M. Cone III

Covers activities, agreements, organizations and policies in four areas: international trade; cross-border investment; international currency movements; and economic controls for international political ends. Particular topics include the World Trade Organization and principal WTO agreements; trade negotiations; regional trade arrangements; international dispute settlement involving economic measures; the environment and international economic law; the international monetary system; the International Monetary Fund and other multilateral monetary institutions; regional monetary crises; the European Union and its Economic and Monetary Union (the euro); United Nations economic policies; and economic sanctions. Take-home examination.

INTERNATIONAL LAW: AN INTRODUCTION (3 or 4 credits)

Introduces fundamental questions and principles of international law. Designed for students with no background in this or related fields such as international affairs, international relations, or comparative law. Provides a foundation for students planning to take electives in international business and trade law, international human rights law, international litigation and arbitration, international criminal law, international regulatory law, EU law, and other specialized fields. Topics include the creation and interpretation of treaties, the role of custom in international law, the use of force and the laws of war, transnational crime and extradition, the growth and codification of international human rights law, the relationship between international and domestic law; and state sovereignty as manifested in sovereign immunity and other doctrines. Also introduces students to the great variety of international organizations increasingly influencing the development of international law, including the United Nations, the European Union, NATO, the permanent and ad hoc international criminal courts, the WTO, NAFTA, the Organization of American States, the World Bank, and others. Although primarily a course in public international law, it also explores related areas of private international law and considers whether the classic separation of the two fields remains meaningful.

Students who have taken International Law in Contemporary Perspectives (ILS210) may not take this course.

INTERNATIONAL LAW, ADVANCED TOPICS: INTERNATIONAL LAW IN DEVELOPING NATIONS (ILS216) (2 credits)

Professor Howard Venable

Explores the unique legal issues raised by the challenge of improving the economic prospects of developing nations. Examines the concepts of development, underdevelopment, and developing countries, and how they have changed over the last several decades. Also emphasizes how major changes in development policy and development theory have been reflected in law reform within developing countries and in conflicts over the place of developing countries within the international legal system. Explores several selected problems of domestic and international law relating to developing countries including: land reform laws, agricultural policy and rural to urban migration; gender equality, human rights and development; regulation, deregulation and privatization of local enterprises; foreign investment codes, enterprise zones and joint ventures; the role of international financial institutions, foundations and non-governmental organizations; and the special problems of developing countries in the context of free trade and the World Trade Organization. Although examples are drawn from several developing countries, the course focuses on South Africa and the Peoples Republic of China. Especially useful for students interested in development policy or in careers that involve transactions or investments in developing countries. Requires a graded research paper.

ACCOUNTING FOR LAWYERS: BASIC (BUS 300) (2 credits)

Professor Howard Meyers

Covers accounting techniques in the contexts in which a lawyer is likely to confront accounting issues. Provides knowledge of fundamental accounting techniques and principles of recordation, presentation, and analysis of financial data. This course is graded on a pass/fail basis and is open only to students who have had no accounting in college or graduate school.

This course is strongly recommended as a preparation for Federal Income Tax: Partnerships (TAX 131).

CONSUMER FINANCE AND COLLECTION (BUS160)(2 credits)

Focuses on consumer finance and collection. Deals, through a series of problems, with the federal and state laws governing how individuals obtain money and credit (such as credit cards, loans, stored-value cards). Also addresses the range of creditor debt-collection activities, credit reporting, and credit scoring and common consumer scams, including the consequences of non-payment, and explores the Equal Credit Opportunity Act, Truth-in-Lending Act, Fair Debt Collection Practices Act, Fair Credit Billing Act, Fair Credit Reporting Act, Regulations Z and E, and the New York Retail Installment Sales Act. There will be short written exercises (including drafting) and oral presentations throughout the semester, and a take-home examination. Enrollment limited.

STATE AND LOCAL GOVERNMENT (UCI180)(3 credits)

Professor Ross Sandler

Surveys the major legal and governmental issues of state and local government, emphasizing historical antecedents and current problems. Topics include sources and limitations of police and regulatory powers; structure, annexation, and boundary changes; home rule theory and practice; state preemption; taxing, financing powers, and tort liability of state and local government; and state and federal limitations on such matters as patronage, conflicts of interest, and licensing. The course offers a national perspective, but uses applicable New York State precedents. Short written papers may be assigned.

NEW YORK CITY LAND USE RULES AND PROCEDURES (NYC 110) (2 credits)

Professor Albert K. Butzel

A detailed study of land use rules and procedures followed by New York City. Coverage includes zoning, landmarking, condemnation, siting, fair distribution of city facilities, building permits, certificates of occupancies, and environmental regulations. Focuses on the work of the New York City Council, the Planning Commission, the Board of Standards and Appeals, the Landmark Preservation Commission, the Art Commission and the Department of Buildings.

NEW YORK CITY LAW SEMINAR (NYC900)(2 credits) AND WORKSHOP (NYC901)(2 credits)

Professor Anthony Crowell

Combines an externship placement in New York City government and a weekly in-class seminar. Designed to provide students with a hands-on opportunity to learn about the roles and functions of municipal government and to experience the variety of challenges presented to City attorneys. Students become integrally involved with many of the provocative legal, political, managerial, and ethical issues in the practice of municipal law in New York City and elsewhere. Focuses on helping students identify and develop analytical and managerial skills (and their ethical underpinnings) required of City attorneys. Students work in City agencies directly with the attorneys who represent the City on the frontlines and behind the scenes. By course end, students gain a greater understanding of government, role of City attorneys, public service in general, and life thereafter. 2 seminar credits are graded and 2 placement credits are pass/fail. Placement credits do not involve scheduled classes. No more than 14 placement credits may be counted toward the J.D.

STATE AND URBAN GOVERNMENT: CURRENT PROBLEMS AND ISSUES (UCI225) (3 credits)

Professors Eric Lane & Ross Sandler

Most of the services needed by people are provided by urban local governments, which operate within a complex environment of state and local laws and an overlay of federal law. This course provides a focused inquiry into the laws, regulations, and judicial decisions that so dramatically affect the capacity of local governments to deliver their services and manage their affairs. Topics vary with current events and may include the impact of campaign finance, voting rights and election laws, institutional reform litigation and court supervision of state and local social programs; effect of the state legislature and city council’s internal rules on legislation; impact of state and city land use rules on redevelopment of Downtown, the World Trade Center site, and other major urban sites; court involvement in funding public education; and the impact of state and city laws governing the fiscal affairs of local governments. Topics are selected from among currently contested issues and those best enabling the student to understand the interplay between politics, law, and management of public institutions. Course work consists of directed research, readings, and class participation. A paper is required. This is a capstone course for Harlan scholars affiliated with the Center for New York City Law, but is open to all students. Enrollment limited.

TRIAL ADVOCACY (ADV400)(3 credits)

The Honorable Margaret Clancy, Professors Frank Bress, Eugene Cerruti, Lisa Del Pizzo, Lloyd Epstein, Paul Gardephe, Mariana Hogan, David Kelley, William Mogulescu, Avraham Moskowitz, Norman Reimer, Labe Richman, Lawton Squires, Alan Vinegrad, Lis Wiehl, Patricia Williams

A lawyering skills course, providing focused study and practical training in the overall skill of conducting a jury trial. Weekly readings, discussions, and demonstrations of the various trial skills from opening statements to summations. The heart of the course lies in the simulation exercises performed by students in small sections with professors who are themselves skilled trial advocates. The course meets twice a week, once in a large lecture/demonstration meeting and once in a small performance section. Each week is devoted to a separate skill, which is discussed, developed, and demonstrated at the large class meeting, and then performed by students through simulation exercises in the small section meeting. Each student concludes the course with a live, half-day mock jury trial. All student performances, both in the small section and at the mock trial, are videotaped. There is no examination or paper; students are graded on the basis of their overall performance in the course.

Prerequisite: Evidence (PRO110).

ALTERNATIVE DISPUTE RESOLUTION (JLH100) (3 credits)

Professors Richard Berry, Lawrence Grosberg, Gary Tidwell

Surveys mechanisms currently used instead of courts and federal agencies to resolve conflicts between two or more parties, including ADR systems such as conciliation, negotiation, mediation, arbitration, voluntary med-arb, court-ordered arbitration, rent-a-judge, and mini-trials. Students are presented with live and audio- visual demonstrations, simulation exercises, and lectures and classroom discussions of the ADR systems surveyed. The course is graded on the basis of a required paper (60%) and a one-hour examination (40%).

* Not all courses are offered every year; see annual Graduate Tax Program Course Listing Announcement.

† With prior written permission, LL.M. candidates may substitute up to 4 credits from courses not in the Graduate Tax Curriculum toward the degree requirements. International Tax concentrators with advance written permission may apply up to 6 credits from international law courses toward the LL.M. in Taxation degree requirements.

The courses listed above are included in the concentrations on the pages that follow. LL.M. candidates may petition to enroll in other courses as well. For course descriptions, please see the general New York catalog and the course descriptions at www.nyls.edu.