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

Lesson Title CALI Topic(s)
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income
Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds
Basic Federal Income Taxation: Gross Income: Damages and Related Receipts
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
Basic Federal Income Taxation: Gross Income: Scholarships
Basic Federal Income Taxation: Deductions: Trade or Business Deductions
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property