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Moritz College of Law

Moritz College of Law


Moritz Law  /  Taxation

Taxation

As the saying goes, death and taxes are the only things you can count on. Tax laws affect companies and individuals on a variety of levels. Many business transactions and lawsuits also have complicated and important tax components. Students studying tax law must understand the regulations, policies, and ethical dilemmas involved in the practice.

The basic Federal Income Tax course covers gross income; business deductions; income splitting by private arrangement and trusts; timing of income and deductions; sales and other dispositions of property; capital gains and losses. It provides the basic background in tax that all practitioners should have, as well as prepares interested students for advanced tax and business courses.

Taxation of business enterprises focuses on the taxation of corporations, partnerships, and LLCs.

In State and Local Tax, students are introduced to the legal and policy issues relating to state and local taxation. According to the Wall Street Journal, “it has become evident in recent years that the serious business of governing the United States is largely being done in the States.” Yet to meet the rising demand for public services, state and local governments must raise revenue through taxes (more than $1.3 trillion annually). In addition to covering the basic principles of state income, property, and retail sales and use taxation, the course focuses on the economic, administrative, political, and constitutional constraints on state and local taxation.

The Tax Policy seminar draws upon philosophy, economic theory, and political science to explore fundamental questions about the distribution of wealth in society. Using these constructs, the class will compare existing and proposed systems of taxation from both the United States and abroad, and it will highlight the tension inherent in the underlying goals and the effects of these systems. We promise that you never will think of tax in the same way again.

Professor Donald Tobin, a leading national authority and author on tax law, is one of the outstanding Moritz faculty aggressively working in this field. A beloved teacher of both basic and advanced tax courses, Professor Tobin recently co-authored a textbook on Federal Income Tax, as part of a new interactive casebook series. he also teaches Tax Policy and Tax ethics. Prior to entering teaching, he worked in the U.S. Department of Justice’s Tax Division. Much of his recent writing is focused on the intersection of tax and campaign finance laws.

Moritz’s Volunteer Income Tax Assistance (VITA) student organization helps hundreds of low- income individuals prepare and file their taxes every year. These students often work with community groups to set up special times for assistance in low-income neighborhoods.

Course Sampling for Taxation

  • Federal Income Tax
  • International Tax
  • Nonprofit Organizations
  • State and Local Tax
  • Tax Ethics
  • Tax Policy
  • Taxation of business entities