2L-3L Upper Level Lesson Topics

U.S. Federal Income Taxation of Individuals 2023

This is the tenth edition of this textbook, updated through December 15, 2022 for use beginning January 2023. 

In addition to incorporating new law and all inflation adjustments, this edition builds on updates made for the ninth edition and incorporates new charts pertaining to economic and tax data, including December 2019 CBO charts showing that income inequality between 2015 and 2020 (with the Tax Cuts and Jobs Act enacted in 2017) worsened after taxes and transfers than before taxes and transfers are taken into account. 

The Ethics of Tax Lawyering, Third Edition

This chapter’s objective is to raise interesting tax ethics issues in practical contexts. There are 42 notes and questions to prompt and guide discussions, and primary source materials to inform the discussions (e.g., cases, IRC provisions, and Circular 230 excerpts).

17,067 Words, 63 Pages in PDF

Published 2015

This book is also available from CALI's Vitalsource storefront.  Click Here to purchase the Vitalsource edition.

Evidence: Plea & Plea-Related Statements (Rule 410)

This text is designed for use in a Evidence course as a stand-alone chapter. Specifically, this material covers FRE 410. Federal Rule of Evidence 410 was an attempt to codify common law precedent finding that withdrawn guilty pleas, pleas of nolo contendere, and offers to plead guilty and nolo contendere were inadmissible against an accused.

12,900 Words, 38 Pages in PDF

Published 2013

Land Use

This text explores the laws governing the use of land. Sometimes narrowly focused, often intensely local, land use regulation may give the impression of a highly specialized field with small stakes.

The text is divided into three parts:

(1) First, we will survey the ordinary, local administrative scheme of land use regulation. The cases in this section are intended to establish what that system is and what it’s standards are.

Evidence: Best Evidence Rule

The Best Evidence Rule, contained in Article X of the Federal Rules of Evidence (Rules 1001-1008) and state counterparts, is a Rule that requires a party seeking to prove the contents of a writing, recording, or photograph to produce the original (or a duplicate) or account for its nonproduction. Through a series of cases and hypotheticals drawn from actual cases, this chapter gives readers a roadmap for how to address any Best Evidence Rule issue in practice.

Evidence: Jury Impeachment

The anti-jury impeachment rule, contained in Federal Rule of Evidence 606(b) and state counterparts, is a rule preventing the admission of jury testimony or statements in connection with an inquiry into the validity of the verdict, subject to certain exceptions. Through a series of cases and hypotheticals drawn from actual cases, this chapter gives readers a roadmap for how to address any jury impeachment issue in practice.

10,682 Words in PDF, 35 Pages in PDF

Published April 2014

Evidence: Rape Shield Rule

The Rape Shield Rule, contained in Federal Rule of Evidence 412 and state counterparts is a Rule preventing the admission of evidence concerning the sexual predisposition and behavior of an alleged victim of sexual misconduct, subject to certain exceptions. Through a series of cases and hypotheticals drawn from actual cases, this chapter gives readers a roadmap for how to address any Rape Shield Rule issue in practice. 

Evidence: Impeachment by Evidence of a Criminal Conviction

This material is about Federal Rule of Evidence 609: Impeachment by Evidence of Criminal Conviction. The goal of the party in impeaching a witness is to use the witness’s prior conviction(s) to prove that the witness has a propensity to be deceitful and that the witness is likely acting in conformity with that propensity by lying on the witness stand and/or when making a prior statement admitted at trial to prove the truth of the matter asserted. This material will enable the student to understand FRE 609. 

14,265 Words, 52 Pages PDF

Published 2013

Selected Materials on the Law of Evidence

This volume collects six previously released chapters from Professor Miller in the area of Evidence. The individual chapters are available in several formats, including eBook, and PDF. Please see the individual listing for each chapter for details about ordering a print copy or downloading a PDF or Word file of a single chapter. 

Faculty should visit the page for each individual chapter to download the Teacher's Manual where available. 

 

58,678 Words, 191 Pages PDF

 

Published 2013

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