This course seeks to examine the various aspects of Public Interest Law. It will study public institutions and the phenomenon of bureaucracy in order to gain some understanding of the public law system. Emphasis will focus on the relationship of the government and its citizens with respect to a variety of specific areas of concern. Taxation of Business Entities. The decision process necessary to select a particular type of business entity as well as the tax advantages and disadvantages inherent in the operations, liquidation, and termination of these entities will be stressed.
Emphasis is placed on tax planning, problem solving, and research.
State and Local Taxation. This course examines the law of state and local taxation with a particular emphasis on the Tax Laws of the State of New York. Income, Corporate Franchise, Inheritance and Sales Taxes are studied where appropriate, distinguished from the rules of Federal Taxation that apply. Both Substantive and Procedural rules are studied. Problems of multi-state residence and taxation, related constitutional issues and conflict of laws are studied.