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) Latest update Runs Past 30 Days Runs Past 120 Days
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income June 18, 2018
28
469
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
21
295
Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds August 11, 2018
9
220
Basic Federal Income Taxation: Gross Income: Damages and Related Receipts July 19, 2018
25
174
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine October 3, 2018
26
145
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness June 26, 2018
19
329
Basic Federal Income Taxation: Gross Income: Scholarships September 16, 2019
3
144
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation February 18, 2019
8
123
Basic Federal Income Taxation: Deductions: Trade or Business Deductions November 6, 2018
58
286
Basic Federal Income Taxation: Deductions: Deductions for Taxes June 25, 2019
45
130
Basic Federal Income Taxation: Deductions: Interest Deductions June 26, 2019
37
110
Basic Federal Income Taxation: Deductions: Education Expenses October 7, 2019
45
112
Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations November 15, 2019
14
80
Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions December 12, 2019
N/A
38
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized August 22, 2018
20
299
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics August 9, 2018
8
143
Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence August 14, 2019
26
144
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property November 29, 2018
6
129
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification February 18, 2019
14
175
Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics July 23, 2019
7
104