Fall 2013
5259 State & Local Taxation - CHADHA- 24777

Professor(s): Jay Chadha (ADJUNCT)

Credits: 2

Course Areas: Taxation 

Time: 7:30p-9:30p  ThLocation: 213 BLB 

Course Outline: This course will be an overview of the general issues involved in state and local taxation (income, franchise, sale 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, capital taxes, etc.). We will also review procedure as it applies to state and local taxes.
This is a “heavy reading” class for a tax class, with assignments that vary in length between 45-70+ pages. Keep in mind that such assignments generally 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

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:

Final Exam Schedule: Take Home Exam      

This course will have:
Exam:
Paper:

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