Course Schedule

Taught as a web-based course. Course meets June 4 - July 8.

This course provides an overview of the legal regulation of intimate relationships. Substantial time is devoted to the incidents of divorce (including property division, spousal support, child support, and custody), and the regulation of prenuptial and postnuptial agreements. The course will also cover issues related parenthood, alternative reproductive technologies, and same-sex marriage.

This is the classic law school course exploring the powers of and limitations on the federal courts, including (1) how federal powers are shared with the political (nonjudicial) branches and (2) how federal judicial power is limited by laws and norms about federalism. That generalized subject matter necessraily covers questions about litigant standing, the original and appellate jurisdictions of various federal tribunals, Congressional control over that jurisdiction, the content of law that federal courts can and must apply in various cases, federal tribunals other than Article III courts, federal common law, sovereign immunity, "implied" causes of action and remedies, and habeas corpus.

Federal courts is a complex and challenging course that I teach as a blend of upper level civil procedure and civil rights litigation.

Federal Courts is an essential practical tool for future litigators, future government attorneys (at the federal, state, or local level), and future judicial law clerks. It is also a genuinely exciting field of academic study for any law student. 

This course investigates one of the most fascinating and often misunderstood features of American law: how our legal system distributes power within the federal government and between the federal government and the states.  The course also explores whether (and how) individual litigants can turn to the judiciary to enforce rights created by constitutional or statutory law. These fundamental questions are related.  Principles that shape and limit the power of federal courts determine not just how but whether those courts (rather than other participants in our system of government) can resolve disputes, ranging from the relatively mundane to the gravest allegations of injustice.  

These issues raise questions about the role that the federal courts play in our constitutional democracy.  Such issues are of utmost importance today.  Many pressing questions—from the scope of presidential power to the conduct of local police—wind up in federal court.  And these disputes often turn on legal issues that we will explore in this course.

The assigned case book is the tenth edition of Low & Jeffries' The Federal Courts and the Law of Federal-State Relations (2022).   

From the unique and complex legal issues arising out of SB8 to the late Anna Nicole Smith’s quest for her husband’s fortune; from unprecedented congressional alteration of federal jurisdiction with regard to class actions, bankruptcy, large-scale accidents, and immigration law to the courts’ own mounting internal struggles with an ever-expanding caseload; and from the political idiosyncrasies of the Terri Schiavo case to the availability of domestic courts to litigate international human rights abuses, the study of federal courts has an importance and significance today unmatched in generations. As a field, Federal Courts is principally about judicial power, including the full constitutional extent of that power, the constitutional and sub-constitutional limits on that power, and how that power is exercised by the federal courts to protect the separation of powers and other fundamental constitutional ideals. Thus, rather than studying a particular body of law, our focus in on a particular actor — the federal judiciary in general, and the “Article III” courts, in particular. To that end, our topics will include, among others, the constitutional scope of the jurisdiction of the federal courts (and Congress’s power to constrain that jurisdiction); the legal authority for, and substantive limits on, non-Article III courts; military tribunals and the war on terrorism; the jurisdictional interplay between state and federal courts; the complicated and somewhat convoluted field of “federal common law”; the availability of (and scope of sovereign and official immunity from) suits challenging state and federal official action; judge-made doctrines based on federalism and principles of comity that otherwise limit the exercise of federal jurisdiction; and the procedural minefield that is federal habeas corpus for state prisoners. Whereas our study of each issue is, in many ways, primarily interested in the history and structure of the federal judicial system, these topics necessarily include within their sweep fundamental questions about the proper horizontal separation of powers between the political branches and the judiciary, the proper vertical separation of powers between federal and state courts, and the structural and individualized constitutional issues raised by any of the relevant actors’ attempts to alter the historical balance.

Federal Courts is an essential practical tool for future litigators, future government attorneys (at the federal, state, or local level), and future judicial law clerks. It is also a genuinely exciting field of academic study for any law student. 

This course investigates one of the most fascinating and often misunderstood features of American law: how our legal system distributes power within the federal government and between the federal government and the states.  The course also explores whether (and how) individual litigants can turn to the judiciary to enforce rights created by constitutional or statutory law. These fundamental questions are related.  Principles that shape and limit the power of federal courts determine not just how but whether those courts (rather than other participants in our system of government) can resolve disputes, ranging from the relatively mundane to the gravest allegations of injustice.  

These issues raise questions about the role that the federal courts play in our constitutional democracy.  Such issues are of utmost importance today.  Many pressing questions—from the scope of presidential power to the conduct of local police—wind up in federal court.  And these disputes often turn on legal issues that we will explore in this course.

The assigned case book is the tenth edition of Low & Jeffries' The Federal Courts and the Law of Federal-State Relations (2022).   

From the unique and complex legal issues arising out of SB8 to the late Anna Nicole Smith’s quest for her husband’s fortune; from unprecedented congressional alteration of federal jurisdiction with regard to class actions, bankruptcy, large-scale accidents, and immigration law to the courts’ own mounting internal struggles with an ever-expanding caseload; and from the political idiosyncrasies of the Terri Schiavo case to the availability of domestic courts to litigate international human rights abuses, the study of federal courts has an importance and significance today unmatched in generations. As a field, Federal Courts is principally about judicial power, including the full constitutional extent of that power, the constitutional and sub-constitutional limits on that power, and how that power is exercised by the federal courts to protect the separation of powers and other fundamental constitutional ideals. Thus, rather than studying a particular body of law, our focus in on a particular actor — the federal judiciary in general, and the “Article III” courts, in particular. To that end, our topics will include, among others, the constitutional scope of the jurisdiction of the federal courts (and Congress’s power to constrain that jurisdiction); the legal authority for, and substantive limits on, non-Article III courts; military tribunals and the war on terrorism; the jurisdictional interplay between state and federal courts; the complicated and somewhat convoluted field of “federal common law”; the availability of (and scope of sovereign and official immunity from) suits challenging state and federal official action; judge-made doctrines based on federalism and principles of comity that otherwise limit the exercise of federal jurisdiction; and the procedural minefield that is federal habeas corpus for state prisoners. Whereas our study of each issue is, in many ways, primarily interested in the history and structure of the federal judicial system, these topics necessarily include within their sweep fundamental questions about the proper horizontal separation of powers between the political branches and the judiciary, the proper vertical separation of powers between federal and state courts, and the structural and individualized constitutional issues raised by any of the relevant actors’ attempts to alter the historical balance.

Federal Courts is an essential practical tool for future litigators and future judicial law clerks, but it is also a genuinely exciting field of academic study for any law student. 

This course investigates one of the most fascinating and often misunderstood features of American law: how our legal system distributes power within the federal government and between the federal government and the States.  It examines this distribution of power primarily from a judicial perspective.  In particular, principles that shape and limit the power of federal courts determine not just how but whether those courts (rather than other participants in our system of government) can resolve disputes, ranging from the relatively mundane to the gravest allegations of injustice. These doctrines may seem dry at first glance, but their consequences are enormous for the law, for society, and for individual clients.

The doctrines that make up Federal Courts jurisprudence come, first and foremost, from Article III of the Constitution, which is the chief text for the entire semester. Whether imposed by the Constitution, a federal statute, rules of procedure, federal common law, or some other authority, these doctrines are essential for cabining or unleashing federal judicial power. Three key themes will recur throughout the course:

(1) separation of powers, asking how to ensure a proper role for the federal courts vis-à-vis the other branches of the federal government;

(2) federalism, asking how to ensure a proper role for the federal courts vis-à-vis state governments; and

(3) the rule of law, asking how all the stakeholders (including the Supreme Court, lower courts, state courts, state and federal executive and legislative officials, attorneys, and citizens) can identify and respect a principled basis for granting or witholding power.

Specific topics of this course include

• justiciability doctrines, such as standing, ripeness, mootness, and political questions
• the subject-matter jurisdiction of the federal courts, with a particular focus on arising-under jurisdiction
• the role and jurisdiction of the U.S. Supreme Court
• abstention doctrines, whereby federal courts decline to exercise jurisdiction in certain contexts
• sovereign immunity, particularly for state governments in light of the Eleventh Amendment
• suits challenging official action, including the available remedies against federal and state governments and governmental actors
• the creation and role of non-Article III courts, including administrative agencies,
• judicial federalism, including the reciprocal obligations of state and federal courts to federal and state law, respectively, and
• habeas corpus, primarily federal review of state-court convictions.

The assigned case book is the seventh edition of Hart & Wechsler's The Federal Courts and The Federal System (2015) and the corresponding 2019 supplement. You do not need to buy the Seventh Edition of Chemerinsky's student treatise, Federal Jurisdiction (2016); it is an optional aid that students often find helpful.   

This course addresses the doctrines and policies that shape and limit the power of federal courts. Topics include the subject-matter jurisdiction of the federal district courts, the law applied to state-law claims, federal common law, justiciability, suits challenging official action, judicial federalism, and legislative courts.

From the unique and complex legal issues arising out of SB8 to the late Anna Nicole Smith’s quest for her husband’s fortune; from unprecedented congressional alteration of federal jurisdiction with regard to class actions, bankruptcy, large-scale accidents, and immigration law to the courts’ own mounting internal struggles with an ever-expanding caseload; and from the political idiosyncrasies of the Terri Schiavo case to the availability of domestic courts to litigate international human rights abuses, the study of federal courts has an importance and significance today unmatched in generations. As a field, Federal Courts is principally about judicial power, including the full constitutional extent of that power, the constitutional and sub-constitutional limits on that power, and how that power is exercised by the federal courts to protect the separation of powers and other fundamental constitutional ideals. Thus, rather than studying a particular body of law, our focus in on a particular actor — the federal judiciary in general, and the “Article III” courts, in particular. To that end, our topics will include, among others, the constitutional scope of the jurisdiction of the federal courts (and Congress’s power to constrain that jurisdiction); the legal authority for, and substantive limits on, non-Article III courts; military tribunals and the war on terrorism; the jurisdictional interplay between state and federal courts; the complicated and somewhat convoluted field of “federal common law”; the availability of (and scope of sovereign and official immunity from) suits challenging state and federal official action; judge-made doctrines based on federalism and principles of comity that otherwise limit the exercise of federal jurisdiction; and the procedural minefield that is federal habeas corpus for state prisoners. Whereas our study of each issue is, in many ways, primarily interested in the history and structure of the federal judicial system, these topics necessarily include within their sweep fundamental questions about the proper horizontal separation of powers between the political branches and the judiciary, the proper vertical separation of powers between federal and state courts, and the structural and individualized constitutional issues raised by any of the relevant actors’ attempts to alter the historical balance.

This course addresses the doctrines and policies that shape and limit the power of federal courts. Topics include the subject-matter jurisdiction of the federal district courts, the law applied to state-law claims, federal common law, justiciability, suits challenging official action, judicial federalism, and legislative courts.

From the unique and complex legal issues arising out of the war on terrorism to the late Anna Nicole Smith’s quest for her husband’s fortune; from unprecedented congressional alteration of federal jurisdiction with regard to class actions, bankruptcy, large-scale accidents, and immigration law to the courts’ own mounting internal struggles with an ever-expanding caseload; and from the political idiosyncrasies of the Terri Schiavo case to the availability of domestic courts to litigate international human rights abuses, the study of federal courts has an importance and significance today unmatched in generations. As a field, Federal Courts is principally about judicial power, including the full constitutional extent of that power, the constitutional and sub-constitutional limits on that power, and how that power is exercised by the federal courts to protect the separation of powers and other fundamental constitutional ideals. Thus, rather than studying a particular body of law, our focus in on a particular actor — the federal judiciary in general, and the “Article III” courts, in particular. To that end, our topics will include, among others, the constitutional scope of the jurisdiction of the federal courts (and Congress’s power to constrain that jurisdiction); the legal authority for, and substantive limits on, non-Article III courts; military tribunals and the war on terrorism; the jurisdictional interplay between state and federal courts; the complicated and somewhat convoluted field of “federal common law”; the availability of (and scope of sovereign and official immunity from) suits challenging state and federal official action; judge-made doctrines based on federalism and principles of comity that otherwise limit the exercise of federal jurisdiction; and the procedural minefield that is federal habeas corpus for state prisoners. Whereas our study of each issue is, in many ways, primarily interested in the history and structure of the federal judicial system, these topics necessarily include within their sweep fundamental questions about the proper horizontal separation of powers between the political branches and the judiciary, the proper vertical separation of powers between federal and state courts, and the structural and individualized constitutional issues raised by any of the relevant actors’ attempts to alter the historical balance.

This course will be taught entirely online via Zoom.

This course addresses the doctrines and policies that shape and limit the power of federal courts. Topics include the subject-matter jurisdiction of the federal district courts, the law applied to state-law claims, federal common law, justiciability, suits challenging official action, judicial federalism, and legislative courts.

This is a one-semester three-unit course about substantive federal criminal law. This course will detail the prosecution and defense of criminal offenses in federal court, focusing on the more frequently employed and complex areas, and on current hot topics. Class time will be devoted to mail, wire, bank, and health care fraud, public corruption, money laundering, administration of justice offenses, the Controlled Substances Act, immigration offenses, and terrorism and weapons offenses. Students will be alerted to the manner in which federal sanctions can be employed against lawyers, banks, and corporations, and the bases of federal criminal jurisdiction. If time permits, we will review the federal plea bargaining and sentencing systems. Your grade will be based primarily upon a floating open-book essay exam, and in small part upon class participation.  If we have no more than 14 students, the grade in this class will not be on a curve, and you will be required to complete at least one in-class group project. Second-year students interested in the United States Attorney’s Office or Federal Public Defender's Service internships for their third year should consider taking this class first. This class does not significantly overlap with my Advanced Federal Criminal Prosecution & Defense seminar, Judge Pitman's Fed. Crim. Law seminar, or Mr. DeGuerin's Adv. Fed. Defense seminar.

This is a one-semester three-unit course about substantive federal criminal law. This course will detail the prosecution and defense of criminal offenses in federal court, focusing on the more frequently employed and complex areas, and on current hot topics. Class time will be devoted to mail, wire, bank, and health care fraud, public corruption, money laundering, administration of justice offenses, the Controlled Substances Act, immigration offenses, and terrorism and weapons offenses. Students will be alerted to the manner in which federal sanctions can be employed against lawyers, banks, and corporations, and the bases of federal criminal jurisdiction. If time permits, we will review the federal plea bargaining and sentencing systems. Your grade will be based primarily upon a floating open-book essay exam, and in small part upon class participation.  If we have no more than 14 students, the grade in this class will not be on a curve, and you will be required to complete at least one in-class group project. Second-year students interested in the United States Attorney’s Office or Federal Public Defender's Service internships for their third year should consider taking this class first. This class does not significantly overlap with my Advanced Federal Criminal Prosecution & Defense seminar, Judge Pitman's Fed. Crim. Law seminar, or Mr. DeGuerin's Adv. Fed. Defense seminar.

This is a one-semester three-unit course about substantive federal criminal law. This course will detail the prosecution and defense of criminal trials in federal court, focusing on the more frequently employed and complex areas, and on current hot topics. Class time will be devoted to mail, wire, and health care fraud, public corruption, money laundering, administration of justice offenses, the Controlled Substances Act, immigration offenses, and terrorism and weapons offenses. In addition, students will be alerted to the manner in which federal sanctions can be employed against lawyers, banks, and corporations. If time permits, we will review defenses and the plea bargaining and sentencing systems. Your grade will be based primarily upon a floating open-book essay exam, and in part upon class participation.  If we have no more than 20 students, the grade in this class will not be on a curve, and you will be asked to complete one or two in-class oral projects. Second-year students interested in the United States Attorney’s Office or Federal Public Defender's Office internships for their third year should consider taking this class first. This class does not significantly overlap with the Advanced Federal Criminal Prosecution & Defense seminar, and students are welcome to take both.

This is a one-semester three-unit course about substantive federal criminal law. This course will detail the prosecution and defense of criminal trials in federal court, focusing on the more frequently employed and complex areas, and on current hot topics. Class time will be devoted to mail, wire, and health care fraud, public corruption, money laundering, administration of justice offenses, the Controlled Substances Act, immigration offenses, and terrorism and weapons offenses. In addition, students will be alerted to the manner in which federal sanctions can be employed against lawyers, banks, and corporations. If time permits, we will review defenses and the plea bargaining and sentencing systems. Your grade will be based primarily upon a floating open-book essay exam, and in part upon class participation.  If we have no more than 20 students, the grade in this class will not be on a curve, and you will be asked to complete one or two in-class oral projects. Second-year students interested in the United States Attorney’s Office or Federal Public Defender's Office internships for their third year should consider taking this class first. This class does not significantly overlap with the Advanced Federal Criminal Prosecution & Defense seminar, and students are welcome to take both.

This course examines the federal wealth transfer tax system, including the estate and gift taxes; in particular, their application to a wide variety of gratuitous transfers, both lifetime and testamentary. In the case of the gift tax, it considers the concept of a "transfer of property by gift," complete and incomplete transfers, the annual exclusion, and gift-splitting. In the case of the estate tax, it considers the concept of "gross estate," including interests still owned at death, property transferred during life subject to retained interests or powers or in contemplation of death, property subject to powers of appointment, jointly owned property, life insurance, and annuities and employee death benefits. As to both the gift tax and the estate tax, it focuses heavily on the marital and charitable deductions, the unified credit, and problems of valuation. Throughout, it relates the material under consideration to basic, and sometimes not-so-basic, estate planning, including the creation of trusts, both revocable and irrevocable. Prerequisite/Co-requisite: Wills & Estates. FIT is NOT a prerequisite. Related Course Areas Property, Tax

This course examines the federal wealth transfer tax system, including the estate, gift, and generation-skipping taxes; in particular, their application to a wide variety of gratuitous transfers, both lifetime and testamentary. In the case of the gift tax, it considers the concept of a "transfer of property by gift," complete and incomplete transfers, the annual exclusion, and gift-splitting. In the case of the estate tax, it considers the concept of "gross estate," including interests still owned at death, property transferred during life subject to retained interests or powers or in contemplation of death, property subject to powers of appointment, jointly owned property, life insurance, and annuities and employee death benefits. As to both the gift tax and the estate tax, it focuses heavily on the marital and charitable deductions, the unified credit, and problems of valuation. It also considers the generation-skipping tax, but in much less detail. Throughout, it relates the material under consideration to basic, and sometimes not-so-basic, estate planning, including the creation of trusts, both revocable and irrevocable. Prerequisite/Co-requisite: Wills & Estates. FIT is NOT a prerequisite. Related Course Areas Property, Tax

This two-hour course examines Federal income taxation of estates, trusts, grantors, and beneficiaries, as prescribed by Subchapter J of the Internal Revenue Code. In particular, this course focuses on how the income taxation of estates and trusts differs from that of individuals. Central topics include distributable net income (DNI), the distribution deduction, the grantor trust rules, and income in respect of a decedent (IRD). This is an advanced course that assumes familiarity with basic principles of Federal income taxation and the law of wills and estates.

Prerequisite: LAW 293Q, 393Q, 493Q, 593Q or 254J, 354J, 454J, 554J. Federal Income Taxation.

This two-hour course examines Federal income taxation of estates, trusts, grantors, and beneficiaries, as prescribed by Subchapter J of the Internal Revenue Code. In particular, this course focuses on how the income taxation of estates and trusts differs from that of individuals. Central topics include distributable net income (DNI), the distribution deduction, the grantor trust rules, and income in respect of a decedent (IRD). This is an advanced course that assumes familiarity with basic principles of Federal income taxation and the law of wills and estates.

Prerequisite: LAW 293Q, 393Q, 493Q, 593Q or 254J, 354J, 454J, 554J. Federal Income Taxation.

This two-hour course examines Federal income taxation of estates, trusts, grantors, and beneficiaries, as prescribed by Subchapter J of the Internal Revenue Code. In particular, this course focuses on how the income taxation of estates and trusts differs from that of individuals. Central topics include distributable net income (DNI), the distribution deduction, the grantor trust rules, and income in respect of a decedent (IRD). This is an advanced course that assumes familiarity with basic principles of Federal income taxation and the law of wills and estates.

Prerequisite: LAW 254J, 354J, 454J, 554J. Federal Income Taxation.

Federal Income Taxation (FIT) presents an overview of the federal income tax, mostly as it applies to individuals. The aim of the course is to present the fundamental principles and policies underlying the federal income tax and to convey the style and flavor of tax law thinking. As a survey, FIT will touch on all the major issues, such as what is gross income, what expenditures are deductible, what is the appropriate taxable unit, what is the function of "basis," and what is the appropriate timing of income and deductions. Specific topics that will be covered in reasonable depth include: the definition of gross income, including the specific inclusion and specific exclusion provisions, business and investment expense deductions, the exclusions for gifts, bequests, and recoveries for personal injuries, income attribution, the taxation of the family (including divorce taxation), the tax treatment of loans, capital expenditures, methods of capital recovery, capital gains and losses, tax-free exchanges, and various tax policy issues (including horizontal and vertical equity, economic efficiency, optimal tax theory, the tax expenditure concept, and a comparison of an income tax base with a cash flow consumption tax base). The grade for this course will be based entirely on a final, open book examination.

Required Textbooks:

(1) Joseph M. Dodge, J. Clifton Fleming, Jr., Francine J. Lipman & Robert J. Peroni, Federal Income Tax: Doctrine, Structure, and Policy (Carolina Academic Press 5th ed. 2019)—ISBN 978-1-5310-1311-0

(2) Federal Income Tax—Code & Regulations—Selected Sections, Robert J. Peroni, Coordinating Editor (Wolters Kluwer/CCH 2024-2025 ed.) OR Selected Federal Taxation Statutes and Regulations, 2025, Daniel J. Lathrope (West Academic 2025)

Recommended Textbooks (Optional):

(1) Marvin A. Chirelstein & Lawrence Zelenak, Federal Income Taxation (West Academic/Foundation Press) (Concepts and Insights Series)

(2) Donald B. Tobin & Samuel A. Donaldson, Principles of Federal Income Taxation (West Academic) (Concise Hornbook Series)

This is a four-credit course. There are no prerequisites. No prior background in accounting, economics, math, or finance is needed or expected.

Federal Income Tax (FIT) is an overview of the federal income tax, mostly as it applies to individuals. It covers the fundamental principles of the federal income tax. It will address all the major issues, such as what gross income is, which expenditures are deductible, the appropriate taxable unit, the function of "basis," and the timing of income and deductions. Specific topics will include: employee fringe benefits, business deductions (e.g., travel), hobby losses, personal deductions (e.g., medical expenses and charitable contributions), the exclusions for gifts, bequests, and life insurance proceeds, taxation of the family, the tax treatment of loans, capital expenditures, methods of capital recovery (e.g., installment sales and depreciation), capital gains and losses, tax-free exchanges and rollovers, and tax accounting (e.g., the cash and accrual methods).

The instructor will emphasize use of both the Internal Revenue Code and the Treasury Regulations. 

Federal Income Tax covers basic principles of the federal income tax, including but not limited to the basic structure of the federal individual income tax. The primary objectives of the course are to familiarize you with those substantive principles; to introduce you to the format and content of the Internal Revenue Code, as well as related Treasury regulations, IRS guidance documents, and case law concerning basic federal income tax matters; and to give you experience working with a complicated statutory and regulatory scheme to resolve legal questions.

Textbooks:

J. Martin Burke & Michael K. Friel, Taxation of Individual Income (13th ed. 2023, Carolina Academic Press), ISBN: 978-1-530-2507-6        

Optional Statutory Supplement: Daniel J. Lathrope, Selected Federal Taxation Statutes and Regulations (2024 ed., West Academic Publishing), ISBN: 979-8-88786-000-8

Federal Income Taxation (FIT) presents an overview of the federal income tax, mostly as it applies to individuals. The aim of the course is to present the fundamental principles and policies underlying the federal income tax and to convey the style and flavor of tax law thinking. As a survey, FIT will touch on all the major issues, such as what is gross income, what expenditures are deductible, what is the appropriate taxable unit, what is the function of "basis," and what is the appropriate timing of income and deductions. Specific topics that will be covered in reasonable depth include: the definition of gross income, including the specific inclusion and specific exclusion provisions, business and investment expense deductions, the exclusions for gifts, bequests, and recoveries for personal injuries, income attribution, the taxation of the family (including divorce taxation), the tax treatment of loans, capital expenditures, methods of capital recovery, capital gains and losses, tax-free exchanges, and various tax policy issues (including horizontal and vertical equity, economic efficiency, optimal tax theory, the tax expenditure concept, and a comparison of an income tax base with a cash flow consumption tax base). The grade for this course will be based entirely on a final, open book examination.

Required Textbooks:

(1) Joseph M. Dodge, J. Clifton Fleming, Jr., Francine J. Lipman & Robert J. Peroni, Federal Income Tax: Doctrine, Structure, and Policy (Carolina Academic Press 5th ed. 2019)—ISBN 978-1-5310-1311-0

(2) Federal Income Tax—Code & Regulations—Selected Sections, Robert J. Peroni, Coordinating Editor (Wolters Kluwer/CCH 2023-2024 ed.)

Recommended Textbooks (Optional):

(1) Marvin A. Chirelstein & Lawrence Zelenak, Federal Income Taxation (West Academic/Foundation Press) (Concepts and Insights Series)

(2) Donald B. Tobin & Samuel A. Donaldson, Principles of Federal Income Taxation (West Academic) (Concise Hornbook Series)