Graduate Taxation Program Courses
Michaelmas Term 2007

Director: Professor Gina M. Torielli
toriellg@cooley.edu
(248) 370-3625

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

6033 - Corporate Taxation (3 cr.): Includes a study of the tax effects resulting from formation, operation, and liquidation of a corporation with some discussion on the “non-recognition” sections of the Internal Revenue Code as they apply to a corporation and its stockholders.

Professor Dan Scheaffer
Day & Time: Saturday, 12:00 noon – 3:00 p.m.
Section / Location / Room:
LAN – L-12 Cooley Center (origination) Required J.D./LL.M. section
OU – 207 O'Dowd Hall
GR – 111 Law Center
Exam/Paper: Take home exam

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 a take-home exam and a paper and will be graded according to the LL.M. grading scale.

Elective courses

6038 – Advanced Corporate Taxation (2 cr.): Provides an in-depth look into corporate transactions. Topics include the federal tax consequences of asset and stock sales, tax-free and taxable corporate reorganizations and tax-free distributions under the Internal Revenue Code. Prerequisite: Corporate Taxation or approval of the Academic Director.

Professor Eric Skinner
Day & Time: Sunday, 3:00 p.m. – 6:00 p.m.
ACCELERATED 10 WEEK CLASS SESSIONS – 9/9/07-11/11/07
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / OU / 207 O'Dowd Hall (origination) Required J.D./LL.M. section
13 / GR / 111 Law Center
Exam/Paper: Take home exam

6041– Business Planning (2 cr.): Provides an in-depth look into corporate transactions. Topics include the federal tax consequences of asset and stock sales, tax-free and taxable corporate reorganizations and tax-free distributions under the Internal Revenue Code. Prerequisite: Corporate Taxation or approval of the Academic Director.

Professor Jess Bahs
Day & Time: Saturday, 3:00 p.m. – 6:00 p.m.
ACCELERATED 10 WEEK CLASS SESSIONS – 9/8/07-12/1/07, no class 10/13/07, 10/20/07, and 11/24/07
Section / Location / Room:
11 / LAN / L-13 Cooley Center (origination) Required J.D./LL.M. section
12/ OU / 207 O'Dowd Hall
13 / GR / 111 Law Center
Exam/Paper: Document drafting assignments and take home exam

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

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

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

6048 – State & Local Tax (2 cr.): Surveys the constitutional restrictions on state tax powers. Explores a variety of taxes imposed by state and local governments, including: income, corporation franchise, sales and use, property, and transfer taxes. Examines the fundamentals of state tax systems.

Professor Daniel M. Houlf
Day & Time: Saturday, 9:00 a.m. – Noon
ACCELERATED 10 WEEK CLASS SESSIONS – 9/8/07-11/10/07
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / OU / 207 O'Dowd Hall (origination) Required J.D./LL.M. section
13 / GR / 305 Law Center
Exam/Paper: Written problems and take home exam

6074 – Tax Incentives course (2 cr.):

Professor Jill J. Babcock
Day & Time: Sunday, 9:00 a.m. – Noon
ACCELERATED 10 WEEK CLASS SESSIONS – 9/9/07-11/11/07
Section / Location / Room:
11 / LAN / L-12 Cooley Center (origination) Required J.D./LL.M. section
12 / OU / 207 O'Dowd Hall
13 / GR / 111 Law Center (room cancelled)
Exam/Paper: Take home exam

6014 – Taxation of Trusts and Fiduciaries (2 cr.): Covers federal income tax consequences arising upon the death of a decedent and special income tax treatments of estates, trusts and fiduciaries. Topics may include determination of gross income and allocation between the decedent and the trust or estate; special problems with income with respect to a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes between an estate or trust and its beneficiaries; grantor trust rules; and other topics. Prerequisite: Income Taxation or the approval of the Academic Director.

Professor George H. Runstadler, III
Day & Time: Wednesday, 6:00 p.m. – 9:00 p.m.
ACCELERATED 10 WEEK CLASS SESSIONS – 9/5/07-11/7/07
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / OU / 207 O'Dowd Hall (origination) Required J.D./LL.M. section
13 / GR / 111 Law Center (room cancelled)
Exam/Paper: Mid-term and take home exam

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