Taxation I
Problems in federal and state income taxation.
Problems in federal and state income taxation.
Federal income taxation of transactions between partners and their partnership and shareholders and their corporation; organization of partnerships and corporations; taxation of distributions of operating profits, liquidations, and sales of interests.
This course covers numerous issues related to real estate conveyancing, including contractual issues, title assurance, and financing the transactions.
This course will cover the legal rules and processes that govern the human use, management, and protection of nature. Topics include the history of resource acquisition and management, current mechanisms for the management, use, and preservation of natural resources, and competing ideas about how and why natural resources should be valued, used, and conserved.
A comprehensive survey of the basic legal devices to control the use of land, theories of land use planning, nuisance, private agreements, zoning and zoning procedure, the role of the federal government in land planning, exercise of eminent domain, and selected Kentucky problems, such as rural zoning and proposed New Towns for Appalachia.
An elective course for second-year law students. Examination of rules governing intestate distribution of property; formal requirements governing execution, alteration, and revocation of wills; requisite elements of express trusts and requirements for their creation; special rules relating to charitable trusts and spendthrift trusts; rules concerning construction of wills and trusts and general rules governing administration of decedents' estates and trusts.
This course focuses on secured credit transactions and will include an examination of contemporary bank lending practices.
Minimizing risk of loss through bankruptcy by business creditors and debtors; Uniform Commercial Code versus the federal Bankruptcy Act; nonbankruptcy creditors' and debtors' remedies in commercial context, including assignments and arrangements under state law; commercial bankruptcy; rehabilitation under Bankruptcy Act.
Rules of admissibility, real, circumstantial, testimonial and documentary evidence, witnesses, hearsay rule and its exceptions, procedure of admissibility, law and fact, judge and jury, burden of proof and presumption, judicial notice, and parole evidence rule.
This course will introduce students to the basic sources of foreign and international law and to the techniques students will be able to use to find them. Coverage will include: sources of international law and methods for researching them; introduction to the world's major types of legal systems, the sources of law that constitute legal authority for each, and methods for finding foreign legal authorities; and specific focus on researching the law of the European Union.