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Spring 2013
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Fed Persnl Income Tax (LAW-647-001)

Meets: 01:00 PM - 02:50 PM (MW) - Room 524

Enrolled: 53 / Limit: 60


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This course introduces the basic principles of income taxation. The fundamental structural issues of income taxation are examined in the wildly diverse contexts that make taxation a unique legal discipline. The principal issues include: (1) the elements and measurement of income; (2) timing issues; and (3) special tax incentive provisions, such as capital gains. Students in the course work extensively with statutory materials and examine tax policy issues from economic, political and administrative perspectives.

Textbooks and Other Materials

The textbook information on this page was provided by the instructor. Students should use this information when considering purchases from the AU Campus Store or other vendors. Students may check here to determine if books are currently available for purchase at the AU Campus Store.

Required Books: Burke and Friel , Taxation of Individual Income , 10th Edition (2012) (Casebook) (Lexis/Nexis) Selected Sections: Federal Income Taxation Code and Regulations 2012-2013 Optional: Chirelstein and Zelenick, Federal Income Taxation (12th Edition, Foundation Press, Text)

First Class Readings

Burke and Friel, 10th Edition (2012) ("B&F"): Concentrate on the problem on page 1 and the analysis of the problem on pp. 8-18 – “Analysis of the Computation of Tax Liability of Caroline Taxpayer”) . Read for background pp. 4-8. NOTE: This problem is intended to provide an overview of the process of calculating a person’s tax liability. Do not worry about many of these details – we will cover these issues over the course of the entire semester. A Real Important Another NOTE: On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012. This Act will change certain of the numerical consequences set out in the assigned reading – for taxable years beginning in 2013. As the text discussed the tax consequences for the 2012, the numerical analysis is technically correct. More significantly, the structural analysis discussed in the problem is largely unaffected as a result of the legislative changes enacted in the American Taxpayer Relief Act of 2012. Needless to say, we will discuss the American Taxpayer Relief Act of 2012 over the course of the semester. Yet Another NOTE: I have posted two tax forms, Form 1040 and Schedule C to FORM 1040, to the Course Documents portion of the MyWCL site for this course. You may find that these forms help you work through this problem. Then again, you might not.


The syllabus is available in the following format(s):