Class 1 Readings:
* Stephen Ellmann Et Al., Lawyers & Clients (2009), Chapter 2, "Connection Across Difference and Similarity" [Moodle]
* Victoria Healey-Etten & Shane Sharp, Teaching Undergraduates How to Do an In-Depth Interview: A Teaching Note with 12 Handy Tips, 38 Teaching Sociology 157 (Apr. 2010) [Moodle]
The text will be the Seventh edition of Henderson and Twerski, Products Liability: Problems and Process (Wolters Kluwer, 2011).
All readings are from the Henderson/Twerski Text or will be made available to you by me. For the first day of class (Monday, August 21) you should come prepared to discuss the materials on pages 3-24 of the text. We will be working our way through the book in the order set up by the editors. Throughout the semester you should read approximately 20 pages ahead for each succeeding class. I will make specific page assignments as needed.
8/23: 1-39 (the English heritage: the king and the chief justice; the trial of the seven bishops) [during
class, schedule an appointment with professor to discuss paper topics; subsequently bring
to that meeting a written topic choice in which you briefly explain in a paragraph or two
the significance of your topic; feel free to propose more than one potential topic]
[facilitating sessions assigned in class]
Reading Assignment for 8/21: xli-lvii (introduction to constitutional law)
Moskovitz Pgs. 1-10 Stop at Prob. 1-B
Oyler v. Boles, Moskovitz Pgs. 11-12
US v. Steele, Moskovitz Pgs. 14-16
People v. Superior Court, Moskovitz Pgs. 17-22
Us v. Armstrong, Moskovitz Pgs. 38-47
The text for this class is Stephen Clowney, James Grimmelmann, Michael Grynberg, Jeremy Sheff, and Rebecca Tushnet, Open Source Property (2015). The version of the book that we will be using this Fall is available as a .pdf here
Monday, August 21: So What is Property?; Rights of Ownership read 2-4; skim 4-19; read 19-26
Wednesday, August 23: The Right to Exclude read 27-45
Thursday, August 24: Subject Matter of Property/Introduction 46-55
The text for this class is Jesse Dukeminier and Robert H. Sitkoff, WILLS, TRUSTS, and ESTATES (10th ed. 2017).
Monday, August 21: Introduction; The Power to Transmit Property at Death 1-16
Wednesday, August 23: The Power to Transmit Property at Death (continued) 16-40
Thursday, August 24: The Mechanics of Succession 40-62
August 21:
Read Ragazzo & Fendler's Closely Held Business Organizations pages 1-8.
August 22:
Casebook: Pages 8-20.
Statute Book:
Restatement (Second) of Agency (RSA) §§ 1, 14, 14K, 14O, 16, 30.
Restatement (Third) of Agency (RTA) §§ 1.01 - 1.04.
August 24:
Casebook: Pages 20-32.
Statute Book:
RSA §§ 2, 14N, 26-27, 391.
RTA §§ 2.01, 3.01, 8.03.
August 22:
Read Getting to Yes.
Think about what you already know about negotiation, negotiation tactics, and what makes someone an effective negotiator. Make a brief list of your thoughts and be prepared to discuss your list.
Watch an episode (any one) of Pawn Stars or Cajun Pawn Stars on TV on The History Channel or streaming on www.history.com/shows. Make a brief list of effective negotiation techniques and negotiation pitfalls you see in the show and be prepared to discuss your list.
Recommended reading: David DeSteno, Who Can You Trust?, 92 Harv. Bus. Rev. 112 (2014) [available through EBSCO Business Source Premier].
August 24:
Think about your goals for this course. What particular skills do you hope to improve in this class? Make a list of these goals and skills.
Read Beyond Winning, "Introduction," pgs. 1 - 8; ch. 11, pgs. 274 - 294.
Read (on Moodle) Andrea Kupfer Schneider, Teaching a New Negotiation Skills Paradigm, 39 Wash. U. J.L. & Pol'y 13 (2012). [Read pages 27-36 closely; skim the rest.]
Read (on Moodle) James J. White, Machiavelli and the Bar: Ethical Limitations on Lying in Negotiation, 1980 Am. B. Found. Res. J. 921.
Monday, August 21:
Text: (Problems in Contract Law) pp. 1-17, incl. Problem 1-1
Wednesday, August 23:
Supplement (Rules of Contract Law) pp. 1-5, 131-34; Text pp. 18-41
Tues., Wed., and Thurs., 8:30am-9:30am, room 129:
1. Casebook (Guerin, Postlewaite, and Rosenzweig, Problems and Materials in Federal Income Taxation, 8th Ed.): read Chapter 1, Parts A, D
2. U.S. Constitution: read Art. 1, section 8 (up to the first semicolon), section 9 (fourth sentence), and 16th amendment – all are pasted below:
U.S. Constitution, Article 1, section 8 (excerpt):
“The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States; . . . .”
Article 1, section 9, 4th sentence:
“No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.”
Amendment XVI (1913)
“The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.”
First class assignment for Taxation: Corp. & Shareholders, Fall 2017
Prof. Rosenberg, Tues., Wed., and Thurs., 12:30-1:30pm, Blake Alcove in the Library
Textbook: Stephen Schwarz and Daniel Lathrope, Fundamentals of Corporate Taxation (Foundation Press, 9th Edition) (“textbook”).
“Code” or “Internal Revenue Code” means the Internal Revenue Code of 1986, 26 U.S.C.
“Reg.” or “Treas. Reg.” means the Treasury Regulations
Note: The assigned reading includes portions of the Internal Revenue Code of 1986 (the “Code”) and the accompanying Treasury Regulations (“Treas. Reg.” or similar abbreviations). You can use the hard copy volume of Code and Treas. Reg. sections listed in the course materials under “optional,” or you can use another printed version of the Code and Treas. Regs., or you can obtain the Code and Treas. Reg. sections online for free – just do an online search for the section number and either “Internal Revenue Code” or “Treasury Regulation” (e.g. “Treas. Reg. 1.61-2” or “section 11 Internal Revenue Code”).
In other words, the assigned reading of the Code and Treas. Reg. sections is mandatory. But you can choose where to get those sections, e.g. by using the hard copy or by getting them online or elsewhere.
Class 1: Introduction to corporate tax: overview of the taxation of corporations and shareholders
Internal Revenue Code section 1(h)(11)(A), (B), section 11, section 7701(a)(3)
Textbook: Chapter 1 Part A, Part B1 (skip the discussion of the Domestic Production Activities deduction, p 21-22), and skim problem on page 31 (we’ll use it in class to illustrate some concepts – no need to solve it ahead of time.)
Class 2: How to tell if we have a corporation for tax purposes: the check-the-box rules
Textbook: Chapter 1 Part C
Treas. Reg. 301.7701-2(a), (b)(1)-(7), (c)(1), (c)(2)(i); section 301.7701-3(a), (b), (c), (g)(1), (g)(2)(i) (these are portions of the "check-the-box" regulations)
Whaley & McJohn, Commercial Law (11th ed. 2016) pp. 391 to 414 and United States v. Barnard which can be found on the course web site.