An examination of the structure of the federal estate tax, gift tax and generation-skipping tax. Course also offers an overview of tax accounting, tax litigation, employee benefits, the tax planning process and an introduction to tax research. An examination of the jurisdiction of the federal courts and the interrelationship of the federal and state judicial systems. 3 Students are exposed to the practical application of substantive law to the defense of criminal charges in the federal courts. Interns shadow their supervising attorney through at least one entire criminal proceeding, from arrest through appeal.
Interns draft legal documents, interview witnesses and clients, and participate in plea bargaining.
3A An examination of freedom of speech, press and association. First Amendment history, theory and current application are discussed in areas such as public forums, educational environments, obscenity, defamation, privacy and reputation, commercial speech and criminal trial publicity. United States Supreme Court decisions are emphasized, along with their current application in both state and lower federal courts. Selected procedural concepts and judicial doctrines are considered. The trial practicum adds an important experiential learning dimension to the first-year curriculum.