David B. Casten

Adjunct Professor of Law

Retired Partner, KPMG LLP

B.A., Queens College, City University of New York
J.D., Boston University School of Law
LL.M. in Taxation, Boston University of Law


Professor Casten was the Northeast Area Tax Risk Management Partner at KPMG LLP. He has advised clients on the tax consequences of corporate organizations, reorganizations, acquisitions, and dispositions where the consolidated return regulations have effect. Professor Casten is a frequent lecturer on tax matters and has been a contributor to the Rhode Island Bar Journal. He is a Certified Public Accountant in New York and Rhode Island and is a member of the Rhode Island Bar. Professor Casten has been a member of the adjunct faculty since 1992.


2 credits

This course undertakes a detailed examination of Federal Income Taxation of S Corporations using a contextual approach so that students will be able to identify opportunities and pitfalls in the use of S Corporations. This will be accomplished through a combination of reading the Internal Revenue Code, regulations and other authorities relating to Federal Income Taxation of S Corporations. Use of S corporations in a multinational setting will also be considered. The course will emphasize, teach, expect, and measure the internalization of professional responsibilities in tax practice to clients using actual judicial decisions as well as hypothetical case studies. The inherit tension resulting from duties to clients and duties to the tax system is explored. We will also explore the various settings in which choice of entity for business operations will be a consideration and the utility of such choices for tax and non-tax purposes. Students will practice analytical and writing skills through written assignments. Since a contextual approach is used, it is expected that students will acquire knowledge of substantive tax law in addition to an understanding of ethical and legal responsibilities in federal tax practice.

FALL 2016: LAW TX 984 A1 , Sep 7th to Dec 7th 2016
Days Start End Credits Instructors Bldg Room
Wed 6:30 pm 8:30 pm 2 David B. CastenTBA LAW 204
FALL 2016: LAW TX 984 OL , Sep 7th to Dec 7th 2016
Days Start End Credits Instructors Bldg Room
ARR TBD TBD 2 David B. CastenTBA
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