Course Schedule

Oil & Gas Taxation covers the United States federal income taxation of domestic oil and gas operations and transactions. The course examines taxation associated with the operational life cycle of oil and gas operations including exploration, development, production and abandonment. The study of transactions involving oil and gas interests analyzes acquisition, disposition, structuring and investment. Course participants learn the historical context and development of oil and gas provisions found in U.S. tax law. Current tax legislative proposals or enactments that affect the oil and gas industry are addressed if warranted. Although emphasis is on federal income taxation of domestic oil and gas transactions, the international tax aspects of the oil and gas business also are surveyed. It is helpful if students have taken Federal Income Tax or Oil and Gas Law as prerequisites to this course.

Prerequisite: Law 254J, 354J, 454J, 554J, (Federal Income Taxation) 254N, or 354N (Federal Income Taxation A).

The course covers the taxation of partnerships, limited liability companies and S corporations, the most common forms of business organizations that involve a single level of tax. Most business entities with non-publicly traded interests take one of these forms; almost all such entities should take one of these forms. The rules on partnership tax also are increasingly relevant to a corporate and international practice as partnerships are used for corporate and international joint ventures and as vehicles for mergers and acquisitions. The course is essential for anyone who intends to practice in tax. It is useful for anyone who intends to practice in an area involving significant business planning.

This course provides a practical understanding of the primary business objectives and legal considerations in forming joint  ventures (“JVs”) and the core legal documents commonly used to govern them. While the form and terms of a JV can widely vary, we will focus primarily on JVs carried out through separate legal entities and, with a few exceptions, assume the JV and JV parties are US entities. Throughout the semester, students will not only gain an understanding of common business and legal terms negotiated in the formation of a JV, but also see how those concepts are translated into the form of a legal agreement using model documents (primarily the limited liability company agreement  or shareholders agreement). We will also use select facts pertaining to real life JVs to illustrate the areas of possible tension or alignment between JV parties and how different types of JV partners (financial vs. strategic) bring different contributions and concerns to the table.

25% Class Participation/Weekly Quiz - At the beginning of the semester, each student will be assigned an on-call topic and students may be called on to discuss the core components of the topic at hand (Ownership Structures, Governance, Transfer Rights, etc.) or the objectives and considerations of different hypothetical clients in respect of said topic. There will also be a 5 question multiple choice comprehension quiz on canvas to be completed once a week.

75% Drafting Exercises (3 total) - Over the course of the semester students will complete two drafting exercises where they will be asked to review and propose revisions to or interpretations of select provisions of a joint venture agreement using a hypothetical fact pattern and client goals based on readings and class discussions on the applicable topic(s). There will be a third and final assignment to be completed as a take-home final which will require students to analyze a hypothetical fact pattern and documents using the knowledge gained over the course of the semester  

It is strongly suggest students take Business Organizations/Associations as a pre-requisite or at a minimum concurrently with the course.

This Patent Litigation course will cover major issues in a typical patent litigation from pre-suit evaluation through trial and appeal (time permitting).   Students will be divided into two roughly equal groups, one representing the plaintiff (and patent owner), the other will represent the defendant. Students will develop a patent litigation between two fictional companies. The phases of litigation covered will include: pre-suit analysis, complaint/answer, early motion practice, discovery, claim construction, expert reports, pretrial/trial, and appeal.  The course will also cover inter partes review and the Patent Trial and Appeal Board.  We will also discuss mediation and settlement.

This course covers practical aspects of preparing and prosecuting patent applications with the United States Patent and Trademark Office and non-U.S. patent offices.  Hands-on experience will be obtained with analyzing invention disclosures, preparing claims, preparing patent applications, responding to restriction requirements, responding to office actions, filing appeal briefs, filing continuing applications, etc.  

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.

This course covers persuasive legal writing and oral argument before an appellate panel.  All students will complete a series of assignments designed to help you learn to write an appellate brief.  All students will write a complete appellate brief and make two oral arguments.  The course also covers other practical legal skills.