Graduate Taxation Program Courses
Trinity Term 2008

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

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

Graduate Programs Office:
LLM@cooley.edu
(517) 371-5140

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

Exam / Paper: In class exam and paper

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: Saturday, Noon-3:00 p.m. (13 Weeks – 5/3/08-8/9/08, no class on 5/24/08 and 7/5/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center (origination)
12 / AH / TBA
13 / GR / 305 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 (10 weeks – 5/4/08-7/20/08, no class 5/26/08 and 7/6/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / TBA (origination)
13 / GR / 305 Law Center
Exam / Paper: Take home exam
Permission required for joint J.D./LL.M. students

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

6046 - Estate Planning (2 cr.): Provides the practical skills needed to create a uniform estate plan. Includes special issues such as planning for the terminally ill, the elderly, and the disabled, as well as planning for the family with a closely-held business. Prerequisite: None.

Professor Lauren Underwood
Saturday, 3:00 p.m.-6:00 p.m. (9 weeks – 6/7/08-8/9/08, no class 7/5/08 )
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / TBA (origination)
13 / GR / 305 Law Center
Exam / Paper: Drafting projects
Permission required for joint J.D./LL.M. students

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

6-77 - Property Taxation and Valuation (2 cr.): An introduction to property taxation in the United States and Michigan, including real, personal and intangible property taxation, valuation principles, exemption issue and constitutional law challenges to property taxation. Includes an in-depth look at the three property valuation methods used by courts in property tax controversies. Prerequisite: None.

Professor Jack Van Coevering
Day / Time: Sunday, 3:00 p.m.-6:00 p.m. (10 Weeks – 5/4/08-7/20/08, no class 5/25/08 and 7/6/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / TBA
13 / GR / 305 Law Center
Origination site: TBA
Exam / Paper: Take home exam
Permission required for joint J.D./LL.M. students

6050 - Tax Exempt Organizations (2 cr.): Covers the exempt and taxable income of non-profit organizations. Focuses on qualification for tax exempt status, the unrelated business income tax, tax treatment of private foundations, and the sanction regimen.

Professor Gina M. Torielli
Day / Time: Thursday, 6:00 p.m.-9:00 p.m. (10 Weeks – 5/8/08-7/24/08, no class 5/22/08 and 7/3/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / TBA (origination)
13 / GR / 305 Law Center
Exam / Paper: Take home exam
Permission required for joint J.D./LL.M. students

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 Hauser
Day / Time: Wednesday, 6:00 p.m.-9:00 p.m. (10 weeks – 5/7/08-7/9/08)
Section / Location / Room:
11 / LAN / L-12 Cooley Center
12 / AH / TBA (origination)
13 / GR / 305 Law Center
Exam / Paper: Take home exam
Permission required for joint J.D./LL.M. students

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This Page was last updated on: 02/28/2008