May 29: Please be prepared to discuss pages 1-33 and 73-90 of Frolik & Barnes, Elder Law: Cases and Materials (5th ed. 2011).
First Day Assignments
May 29 - June 3 Tomkovicz v-xxvi, 3-141; Syllabus: attached Amendments IV, V, VI, and XIV; Florida v. Jardines; Florida v. Harris
I. Introduction to Federal Income Tax; Introductory Matters: Constitutionality, Ethics, etc.
Casebook: pp. 1-26.
I.R.C.: Read the Table of Contents.
Website: For information about types of IRS tax guidance, read the Glossary of IRS Guidance Documents. Optional: We will be discussing sources of the tax law. For information about many sources of tax law, both original and secondary, see http://tarltonguides.law.utexas.edu/content.php?pid=198851&sid=1663202 Pay particular attention to the primary sources. Despite a significant conservative bias, this item discusses current tax reform efforts underway in Congress: http://www.humanevents.com/2013/05/02/tax-reform-is-quietly-percolating-through-congress/
Also, Internal Revenue Code: Read §§ 61(a), 83(a)(1), 1001(a)-(c).
Regsulations: Read §§ 1.61-1; -2(a) & (d)(1)-(3); -21(a)(1)-(6), -21(b)(1)-(2); 1.83-1(a).
Casebook: Read pp. 27-34.
Problems: Casebook Problems 2-1, 2-2, 2-4, 2-5(a) and (c), 2-7(a), (b), (d), (e).
As soon as the syllabus is distributed, read pp. 1-6 of the syllabus.
Assignment for 1st Class, Tuesday, May 28th: Pick up and read the handout "Selected Topics and Issues in Land Use Law," located in a box on a table near Prof. Raack's door.