University of Miami School of Law CourseLink Course Description - Online System
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Summer 2020

Course Description
This course introduces the basic concepts of federal income taxation that are the foundation of all other income tax courses, while focusing on the rules regarding the taxation of individuals. The course will also give you experience in using statutory and regulatory materials. Finally, the course begins an examination of the policy issues underlying our basic system of federal taxation. Distance Learning Logistics: Students will be required to live stream at least 60% of the classes but may watch the remainder of the classes asynchronously. Grades in the class will be based on class participation, the results of various assignments and quizzes and the final exam. The exam will be administered as a take home exam on Exam 4 on Monday, July 13th.

Course Schedule
Dates Day Time Room
05-18-2020 - 07-02-2020   MTWR  5:30 PM-7:20 PM DL

Course Frequency
This course is usually offered every semester

Course Information

Credits: 4
Pass/Fail Option: Yes
Grading: Graded
Method of Evaluation: Exam and class participation. Fed Income Tax exam for Monday, July 13th
Graduation Requirements Fulfilled By Course:
Special Attributes:
Distance Learning
Course Delivery:

Special Restrictions: Distance Learning
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: Federal Income Tax: Code & Regs, , Selected Sections
    Textbook Type: Paperback
    Requirement: Required
    Publisher: CCH
    Edition: 2019-2020
  • Textbook Name: Federal Income Taxation: Cases, Problems & Material
    Textbook Type: Hardcover
    Requirement: Required
    Author: Newman, Brown and Crawford
    Edition: 7th Edition
    ISBN: 978-1-64020-989-3
  • Textbook Name: Federal Income Taxation
    Textbook Type: Hardcover
    Requirement: Optional
    Author: Chirelstein
    Edition: 14th Edition
    ISBN: 9781640208247
First Class Assignment(s):
  • Assignment: LAW 105A Federal Income Taxation I Prof. Patricia Brown Summer 2020 First Assignment Chapter I of Newman, Brown and Crawford, Federal Income Taxation: Cases, Problems and Materials. Students who want to do all of the reading for the week should also read Chapter II. We will also discuss the following additional materials: Center on Budget and Policy Priorities: Where Do Federal Tax Revenues Come From?, found at: Center on Budget and Policy Priorities: Where Do Our Federal Tax Dollars Go?, found at: Tax Foundation: The Sources of State and Local Tax Revenues, found at: Pie Chart on U.K. Tax Revenue, available on TWEN. Students should be prepared to discuss the following questions: 1) What strikes you about the U.S. sources of revenue? How do they differ from the U.K. sources of revenue? 2) What strikes you about the sources of revenue for Florida? Alaska? New York? 3) Without checking, do you think a pie chart for France would look more like the United States, United Kingdom or Florida? What about the Cayman Islands? Textbooks Federal Income Taxation: Cases, Problems & Materials (7th Edition), Newman, Brown and Crawford, ISBN: 978-1-64020-989-3; Required 9781640209893 Federal Income Taxation, Chirelstein, ISBN: 9781640208247; Optional/Supplemental Federal Income Tax: Code & Regs, Selected Sections, CCH, 2019-2020; Required

    TWEN/Blackboard/Course Webpage Link:

    Additional Information:
    Additional docs on TWEN.



Contact Information:
Phone: (305)284-5946
Office: B351