University of Miami School of Law CourseLink Course Description - Online System
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Spring 2019

Course Description
Tax is so pervasive that you risk malpractice if you skip it. Moreover, basic Federal Income Tax I is more an English than a math course. This course introduces the basic concepts of, and helps students learn to solve problems with, the federal tax code and regulations. Taxation of individuals is emphasized, although an overview of taxation of business entities is included. Subjects also include: whether, to whom, and when income is subject to taxation; capital recovery; business deductions; and capital gains. The course is not designed for students with a strong tax background, assumes no business or accounting knowledge, and has two fundamental purposes: first, to teach basic tax avoidance strategies; and second, to help students learn to use statutory materials to solve legal problems.

Course Schedule
Dates Day Time Room
01-15-2019 - 04-23-2019   TR  9:00 AM-10:50 AM F108

Course Frequency
This course is usually offered every semester

Course Information

Credits: 4
Pass/Fail Option: Yes
Grading: Graded
Method of Evaluation: Final examination, closed book using multistate-type questions. Grade curve generally adjusted to fit entering grade profile of class so students are neither advantaged nor disadvantaged by presence of other students.
Graduation Requirements Fulfilled By Course:
Special Attributes: None
Course Delivery:

Special Restrictions:
Law Track(s):
Business & Taxation - Basic
Entertainment, Music, & Sports - Related
Government & Regulation - Related
Bar Subject(s): None
Business Compliance and Sustainability (Area of Focus)   More information
Business Compliance and Sustainability (Concentration)   More information
The Business of Innovation, Law and Technology: BILT (Concentration)   More information
Social Justice & Public Interest (Area of Focus)   More information
Social Justice & Public Interest (Concentration)   More information
Course Book(s):
Textbook Required:
  • Textbook Name: CCH Federal Income Tax Code & Regulations Selected Sections
    Textbook Type: Paperback
    Requirement: Recommended
    Author: Dickinson
    Publisher: CCH
    Edition: 2018 - 2019
    ISBN: 9780808050117
  • Textbook Name: Federal Income Taxation: Concepts & Insights
    Textbook Type: Paperback
    Requirement: Recommended
    Author: Chirelstein
    Publisher: Foundation Press
    Edition: 14th edition
    ISBN: 9781640208247
  • Textbook Name: Fundamentals of Federal Income Taxation Cases & Materials
    Textbook Type: Hardcover
    Requirement: Required
    Author: Freeland, Lathrope and Stephen
    Publisher: Foundation Press
    Edition: 19th edition
    ISBN: 9781640208520
First Class Assignment(s):
  • Assignment: Assignment for SECOND class session: please read Orientation, pp. 3-40 (skip Mayo). You will need two course handouts available in the copy center: ... COURSE HANDOUT (WITH ATTACHMENTS including course syllabus) (“ho1”); and …POWERPOINT CLASS SLIDES (“ho2”). For complete discussion see attached document.

    Required: FREELAND, FUNDAMENTALS OF FEDERAL INCOME TAXATION (latest ed.) (“text” or simply “T”) and access to the Internal Revenue Code and Regulations, which can be found online. (I will use CCH, FEDERAL INCOME TAX CODE & REGULATIONS--SELECTED SECTIONS (Dickinson, ed.) (latest ed.) (statutory supplement or simply “S”) in class and it will control the final examination.) For complete discussion see attached document.

    Additional Information:
    Important Notes: Class preparation, participation and daily (hourly) attendance are required. There are no “passes”; be prepared. (I am more lenient than usual in calling on students in our first meeting.) The ho2 PowerPoint slide-sets corresponding to each assigned chapter are good guides to our probable class discussion. For complete discussion see attached document.

    Federal Income Tax Spring 2019.pdf



Contact Information:
Phone: (305)284-2495
Office: G286