This chapter’s objective is to raise interesting tax ethics issues in practical contexts. There are 44 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).
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The first year of law school is, for many people, one of the most significant transitions of their adult life. Law school demands a lot as it helps you make the transition from your prior identity as student (or as some other occupational role) to your new identity as an attorney. To meet the demands of law school, it is often helpful to have the big picture before you begin – a sense of what it is you are trying to do as you prepare for classes, participate in those classes, review and prepare for exams, take exams, and then begin the cycle once again.
An updated 4th Edition is available here, August 2016.
This book is the second edition of a basic income tax text. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills that Professor James Edward Maule (Villanova University) prepared.
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CALIcon18 is a two-day conference that focuses on the advancement of legal education technology. With 250+ legal educators and technology professionals in attendance, you can build long-lasting connections with others who have similar challenges/experiences. The education program will be a robust lineup of 30+ engaging sessions that go beyond the typical lecture-classroom style. You will leave with an understanding of how forward-thinking professionals are implementing best practices to transform and improve the legal education community.
This lesson is an introduction to the Rule 144 safe harbor exemption for resales of securities. It discusses the basic conditions under which both affiliates and non-affiliates may resell securities without Securities Act registration. Before working through this lesson, students should have a basic understanding of the registration requirement of the Securities Act of 1933 and the restrictions in section 5 of that Act. The lesson provides links to the relevant regulatory provisions, but you might find it helpful to have your own copy of Rule 144.
The lesson explores the elements of claim preclusion, sometimes referred to as res judicata.
This lesson teaches the basic elements of summary judgment under Rule 56.
On completion of the lesson, the student will be able to:
1. Define the purpose of summary judgment.
2. Explain the standards used to decide summary judgment motions.
3. Explain the procedures followed by the parties and the court in making and deciding motions for summary judgment.