Charlene Luke

Charlene Luke is a Professor and the Associate Dean for Tax Programs at the University of Florida Levin College of Law. Professor Luke teaches income tax, partnership tax, and corporate tax in the University of Florida’s J.D. and LL.M. programs. Her research primarily focuses on the problem of tax avoidance and evasion and has appeared in the Virginia Tax Review, Tax Lawyer, Buffalo Law Review, Hofstra Law Review, Seattle University Law Review, and Connecticut Insurance Law Journal. She is joining as co-author the McDaniel, McMahon, and Simmons’s series of business entity taxation casebooks as well as Repetti and Lyons’s Partnership Income Taxation (Concepts and Insights) (6th ed. 2018). In July 2016, she became the editor-in-chief of the Florida Tax Review.

Professor Luke earned her B.A. and J.D. degree from Brigham Young University. She graduated first in her J.D. class and clerked for Judge J. Clifford Wallace of the U.S. Ninth Circuit. Following her judicial clerkship, Professor Luke was a tax associate at Dechert LLP in its Philadelphia office. She began her academic career at Florida State University.

CALI Lessons

This table shows Lessons and podcasts by this author. It includes Lesson title, CALI Topics for the Lesson, the date the Lesson was published on the CALI website, the date the Lesson was last updated, and run/usage totals for the past 30 and 120 days.

Note: usage information for podcasts is not available here and is marked as N/A.

Lesson Title CALI Topic(s) Published in Latest update Runs Past 30 Days Runs Past 120 Days
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income
June 18, 2018
96
364
Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
July 19, 2018
58
106
Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds
August 11, 2018
122
178
Basic Federal Income Taxation: Gross Income: Damages and Related Receipts
July 19, 2018
129
149
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine
October 3, 2018
9
23
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
June 26, 2018
66
217
Basic Federal Income Taxation: Gross Income: Scholarships
September 16, 2019
32
145
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation
February 18, 2019
11
22
Basic Federal Income Taxation: Deductions: Trade or Business Deductions
November 6, 2018
111
134
Basic Federal Income Taxation: Deductions: Deductions for Taxes
June 25, 2019
17
29
Basic Federal Income Taxation: Deductions: Interest Deductions
June 26, 2019
26
30
Basic Federal Income Taxation: Deductions: Education Expenses
October 7, 2019
67
70
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized
August 22, 2018
85
202
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics
August 9, 2018
2
11
Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence
August 14, 2019
120
134
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property
November 29, 2018
4
9
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification
February 18, 2019
5
15
Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics
July 23, 2019
4
8
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property
August 9, 2018
105
123
Corporate Taxation: Formation: Formation of C Corporations: Basic Issues
September 5, 2019
20
66