Graduate Taxation Program Courses
Hilary Term 2008

Academic Director: Professor Gina M. Torielli
toriellg@cooley.edu
(248) 751-7800, ext. 7744

Assistant Academic Director: Professor Joni Larson
larsonj@cooley.edu
(517) 371-5140, ext. 2706

Office of International, Graduate and Extended Programs:
LLM@cooley.edu
(517) 371-5140, ext. 2044

Required courses

6034 - Income Taxation (3 cr.):

SPECIAL NOTE: LL.M. students may enroll in the J.D. course 516 - Taxation in lieu of 6034 - Income Taxation . LL.M. students enrolled in 516 - Taxation will be required to complete an exam and a paper and will be graded according to the LL.M. grading scale.

SECTIONS TBA - PLEASE CONTACT PROFESSOR TORIELLI

6037 - Tax Practice & Procedure (3 cr.): Covers administrative and judicial tax procedure, including, the structure and function of the IRS, the regulatory process, audit and appeals procedures, aspects of litigation in federal courts, and assessment and collection practice.

Professor Gina M. Torielli
Day & Time: Saturday, Noon - 3:00 p.m.
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / 100 (origination)
13 / GR / 305 Law Center
Exam/Paper: Class projects and take home exam

6037 - Tax Practice & Procedure (3 cr.):

Professor Gina M. Torielli
Day & Time: Tuesday and Thursday, 6:00 p.m.-9:00 p.m. (two Saturday sessions, Noon - 3:00 p.m. ) (7 Weeks - T/Th 3/6/08-4/10/08, Sa 3/29/08 and 4/12/08 )
Section / Location / Room:
22 / AH / 100; Sa class sessions meet in AH - 100
Exam/Paper: Class projects and take home exam

Elective courses

6068 - Advanced Estate and Gift Tax Planning Techniques (1 cr.): Seminar discussing advanced techniques in federal estate and gift tax planning, such as self-cancelling installment notes, grantor retained annuity trusts, generation-skipping transfers, intentionally defective grantor trusts, family limited partnerships and other devices. Prerequisite: Estate Planning and Estate and Gift Taxation or approval of the Academic Director.

Professor Frederick H. Hoops, III
Day & Time: Saturday, 9:00 a.m.-11:50 a.m. (4 Weeks - 3/22/08-4/12/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / 100 (origination) Required J.D. / LL.M. section
13 / GR / 305 Law Center (room cancelled)
Exam/Paper: TBA

6044 - Advanced Income Taxation (2 cr.): Provides a more in-depth look into the federal tax aspects of certain property transactions. Topics may include debt financings (including debt vs. equity issues, cancellation of indebtedness, and the regulations dealing with modifications of debt instruments), complex like-kind exchanges, installment sales, involuntary conversions, leasing transactions (including sale-leasebacks) and tax shelters. Prerequisite: Income Taxation or approval of the Academic Director.

Professor Robert D. Heitmeyer
Day / Time: Saturday, 3:00p.m.-5:50 p.m. (10 weeks - 1/12/08-3/15/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / 100 (origination) Required J.D. / LL.M. section
13 / GR / 305 Law Center (room cancelled)
Exam / Paper: TBA

6010/6044 - Directed Study (up to 2 cr.): Provides an opportunity for Master's students to submit a proposal for Directed Study project to the Program Director. Generally requires 15-20 pages of a written project for each credit hour earned.

Permission required prior to registration

6045 - Estate and Gift Taxation (2 cr.): Examines the issues of estate and gift taxation, with particular emphasis on estate and gift tax planning.

Professor George H. Runstadler, III
Day / Time: Wednesday, 6:00p.m.-9:00 p.m. (10 weeks - 1/9/08-3/12/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / 112 (origination) Required J.D. / LL.M. section
13 / GR / 111 Law Center
Exam / Paper: Mid-term and take home final

6021-6024 - Externship (up to 4 cr.): Offers students the opportunity to practice tax law in a supervised setting. Master's students can complete tasks assigned by their attorney supervisors, with their learning guided by a Cooley faculty member. Students must apply and be approved for externship placements and all sites must be pre-approved.

Permission required prior to registration

6040 - International Taxation - Outbound (2 cr.): Introduces the rules and regulations involved in the U.S. taxation of U.S. persons and businesses earning income outside of the United States . Prerequisite: Income Taxation and Corporate Taxation or approval of the Academic Director.

Professor Dan Sheaffer
Day / Time: Sunday, 3:00 p.m.-6:00 p.m. (10 Weeks - 1/13/08-3/16/08)
Section / Location / Room:
11 / LAN / L-13 Cooley Center (origination) Required J.D. / LL.M. section
12 / AH / 100 (room cancelled)
13 / GR / 111 Law Center (room cancelled)
Exam/Paper: TBA

6035 - Master's Thesis/Research Project (2 cr.): Students research and write on a topic selected by the student and approved by the Program Director.

Permission required prior to registration

6049 - Tax Accounting (2 cr.): Combines a survey of basic financial accounting principles and business valuation concepts, with a detailed examination of complex tax accounting issues, including: inventories, accounting methods, and conformity between tax and financial accounting.

Professor: Daniel M. Houlf and Ronald A. Lang
Day & Time: Saturday, 9:00 a.m.-11:50 a.m. ( 10 weeks - 1/12/08-3/15/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / 100 (origination) Required J.D. / LL.M. section
13 / GR / 305 Law Center
Exam/Paper: TBA

6070 - Tax Planning For Closely-Held Businesses (1 cr.): A problem based course providing an in-depth discussion of federal income taxation of Subchapter S corporations, with comparisons to the taxation of limited liability corporations and sole proprietorships. Prerequisite: Partnership Taxation and Corporate Taxation or the approval of the Academic Director.

Professor Joseph Pia
Day & Time: Sunday, 3:00 p.m.-6:30 p.m. (4 Weeks - 3/23/08-4/13/08)
Section / Location / Room:
11 / LAN / L-13 Cooley Center
12 / AH / 100 (origination) Required J.D. / LL.M. section
13 / GR / 305 Law Center
Exam/Paper: Take home exam

6067 - Tax Research and Argument Techniques (1 cr.): Intensive hands-on workshop in tax matter research involving electronic and hard copy versions of primary and secondary materials, including discussion of the relative weight of authorities, rules of interpretation and techniques of persuasive argument.

Professor Joni Larson
Day & Time: Saturday, 3:00 p.m.-6:30 p.m. (4 weeks - 3/22/08-4/12/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center (origination) Required J.D. / LL.M. section
12 / AH / 100
13 / GR / 111 Law Center (room cancelled)
Exam/Paper: Paper

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