At Michigan State College of Law, I teach Basic Income Taxation, Trusts and Estates, and the Tax Policy Seminar.

Basic Income Taxation
This survey course introduces the basic concepts of federal income taxation and is ideal for students interested in learning basic information about tax law but who are not yet certain if they want to specialize in tax or business fields. Students will get practice in the skills of statutory construction and applying a broad range of legal authorities to clients’ concrete problems, skills which are valuable for all law students regardless of whether they ultimately specialize in tax. In this course, students will be exposed to tax issues that affect individuals, including sole proprietorships, and will gain an understanding of various forms of income, exclusions from income, capital gains and losses, various deductions, and other topics. The course uses a modified Socratic approach with an emphasis on problem-solving that will allow students to develop a capacity for analyzing cases, statutes, and administrative materials. I assign weekly quizzes and MPCs as formative evaluations.

Tax Policy Seminar
This seminar covers a range of tax policy issues arising from Federal Taxation. The specific issues studied will vary but, in general, will focus on progressivity and redistribution. Topics likely to be covered include the use of the income tax as a fiscal policy tool; the concept of income; imputed income; progressive versus flat tax rates; taxation of families; income versus consumption taxation; tax expenditures, exclusions, and deductions; taxation of business and investment income; capital gains and losses; and transfer or wealth taxes. A paper will be required. The topic will be determined after consultation with the instructor.

Trusts and Estates
A study of the pattern of practices for transmitting wealth in view of death. The course surveys probate jurisdiction and administration; intestate succession; limitations on testamentary power; execution requirements for wills; revocation, revalidation, and revival of wills; incorporation by reference; contest of wills, and related remedies. Also covered are the private express trust, inter vivos, and testamentary, including functions, prohibited trust purposes, and requisites for creation; informal and incomplete trusts, including resulting, constructive, and savings bank trusts; termination of trusts; gifts to charity, including historical backgrounds, nature of charitable purposes and cy pres; powers and duties of the fiduciary; and remedies of beneficiaries in case of breach of duty.