Graduate Taxation Program Courses
Trinity Term 2007

Academic 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. 2849

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

6036 - Partnership Taxation (3 cr.): Examines the tax issues arising from the formation, operation and liquidation of partnerships. Includes a study of the consequences of acquisition and transfer of partnership interests, compensation and distributions to partners and basis adjustments.

Professor Joni Larson
Day / Time: Sunday, Noon - 3:00 p.m. (no class 5/27/07)
Section / Location / Room:
11 / LAN / L-12 Cooley Center (origination)
12 / OU / 207 O'Dowd Hall
13 / GR / 111 Law Center
Exam / Paper: Take home exam

Elective courses

6042 - Deferred Compensation (2 cr.): Includes problems in the tax aspects of deferred compensation with particular emphasis on qualified pension and profit-sharing plans: minimum eligibility, participation, and vesting requirements; deductions, contributions, and benefits limitations; and, taxation of distributions.

Professor Thomas Bergh
Day / Time: Sunday, 9:00 a.m. - Noon (9 weeks – 5/13/07 - 7/22/07, no class 5/27/07 and 7/8/07)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / OU / 207 O'Dowd Hall (origination)
13 / GR / 111 Law Center
Exam / Paper: 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

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: Saturday, 9:00 a.m. - Noon (9 weeks – 5/12/07 - 7/21/07, no class 5/19/07 and 5/26/07)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / OU / 207 O'Dowd Hall (209 O'Dowd Hall on 5/12/07 only) (origination)
13 / GR / 111Law Center
Exam / Paper: Take home exam

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 shall research and write on a topic selected by the student and approved by the Program Director.

Permission required prior to registration

6066 - Standards and Ethics of Tax Practice (1 cr.): Examines standards and ethical considerations of practice before the Internal Revenue Service and the United States Tax Court, including opinion, controversy, return preparation and counseling practice issues.

Professor Gina M. Torielli
Date / Time: Sunday, 3:00 - 6:30 p.m. (4 weeks – 7/22/07 - 8/12/07)
Section / Location / Room:
11 / LAN / L-12 Cooley Center (origination)
12 / OU / 207 O'Dowd Hall
13 / GR / 111 Law Center (room cancelled)
Exam / Paper: Take home exam

6052 - Taxation of Real Estate (2 cr.): Explores the tax consequences of real property ownership and investment, including acquisitions, operations, exchanges, abandonments, financing, leasing, and forms of entity ownership of property. Prerequisite: Partnership Taxation or approval of the Program Director.

Professor Michael K. Hauser
Day / Time: Wednesday, 6:00 - 9:00 p.m. (10 weeks – 5/9/07-7/25/07, no class 5/23/07 and 7/4/07)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / OU / 209 O'Dowd Hall (origination)
13 / GR / 111 Law Center
Exam / Paper: Exam 8/1/07 (same rooms for exam)

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This Page was last updated on: 05/09/2007