State and Local Taxation (688-1)

Instructors

David Hughes
312/515-3212

Fred Marcus
312/606-3210

Lenore Stewart

Meeting Info

Rubloff Building 339: Wed 4:40PM - 6:30PM

Overview of class

This dynamic course is specifically designed for law students seeking a comprehensive introduction to the fast-evolving world of state and local tax (SALT) law. Through a rigorous, case law-based approach, students will explore the pivotal role that state and local tax systems play in shaping commerce, business strategy, and government policy across the United States. This class is not code-based. Instead, it emphasizes critical analysis and practical application through real-world cases and current legal developments.

Learning Objectives

Students will know the basic framework and fundamental principles of state and local tax with an emphasis on sales/use tax and net income tax and a focus on the limitations on a state's authority to tax.

Evaluation Method

Final - 80%. Attendance - 10%. Class participation - 10%.

Class Materials (Required)

State and Local Taxation (Pomp, 9th Edition)

Class Materials (Suggested)

Various cases that will be distributed during the semester.

Class Notes

SALT (state and local tax) is a sneaky fun area of tax law, especially if you enjoy exploring the constitutional limits on the government's authority to tax.

Class Attributes

JD Students May Enroll Only During Add/Drop
State and Local Government present

Enrollment Requirements

Enrollment Requirements: Basic Tax OR LLM Tax