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Fall 2017
5259 State & Local Taxation - CHADHA- 25908

Professor(s): Jay Chadha (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 7:30p-9:30p  TH  Location: 113  BLB

Course Outline: This course will be an overview of the general issues involved in state and local taxation (income, franchise, sales and use, and property), including (1) constitutional limitations on a state’s ability to impose a tax on certain types of taxpayers and categories of income; (2) issues with respect to multistate income taxation, and (3) non-income based taxes (sales/use taxes, ad valorem taxes, franchise and other capital based taxes, etc.). We will also review procedure as it applies to state and local taxes.
Weekly reading assignments in this course vary in length between 45-70+ pages, and therefore, there may be more reading than in a typical tax class. Students should keep in mind that such assignments may cover 3 to 4 cases on related topics.
Students should come to class prepared and ready to discuss the assignments. Students with active and thoughtful class participation may see their grades raised by one grade interval (B to B+). Students who do not participate or have frequent absences are subject to a lower grade adjustment of one grade interval (B to B-).

Course Syllabus: Syllabus revised 8/20/17

Course Notes: This is an LL.M class, and JD students may register, if space is available.   This class will dismiss at 9:15p.

Prerequisites: Yes  Federal Income Tax

First Day Assignments: Reading Assignment

Final Exam Schedule: Take Home Exam      

This course will have:

Satisfies Skills Course Requirement: No
Satisfies Senior Upper Level Writing Requirement: No

Experiential Course Type:

Bar Course: No

Course Materials (4/7/2017 11:09:33 AM)

No book required for this course

There is no casebook for this class. A list of reading assignments will be will be posted/distributed in class.