Robert M. Finkel
Adjunct Professor of Law
Member, Morse, Barnes-Brown & Pendleton, P.C.
B.A. cum laude, University of Massachusetts, Amherst
J.D., Boston University School of Law
LL.M. in Taxation, Boston University School of Law
Professor Finkel is a Member of the law firm of Morse, Barnes-Brown & Pendleton, P.C. He has more than 20 years of experience as a tax and business lawyer and concentrates in individual and business taxation. Professor Finkel also represents clients in audits and other controversies before the Internal Revenue Service, the Massachusetts Department of Revenue, and other taxing authorities, as well as in all phases of litigation before the United States Tax Court and the Massachusetts Appellate Tax Board. Professor Finkel was the co-chair of the Tax Controversies Group at Hutchins, Wheeler & Dittmar, and was a Senior Trial Attorney with the Office of the Chief Counsel of the Internal Revenue Service. He is co-chair of the Tax Controversies Committee of the Boston Bar Associations Tax Section, and has been a member of the adjunct faculty since 1994. Professor Finkel has also taught US taxation at Radznyer Law School, Interdisciplinary Center, Herzlia, Israel.
Partnership Tax I: LAW TX 930
Presents an overview of subchapter K and the federal income tax treatment of partnerships and other entities, such as limited liability companies;. Topics include tax classification of a partnership versus a corporation or trust; considerations in choice of entity;basic partnership accounting and capital accounts, partnership formation and acquisition of partnership interests for property or services; determination of basis;basic rules allocations of income and loss ; taxation of normal partnership operations; distributions of cash and property; transactions between partners and partnership, including sales of partnership interests.
FALL 2015: LAW TX 930 A1 , Sep 2nd to Dec 2nd 2015
FALL 2015: LAW TX 930 OL , Aug 31st to Dec 3rd 2015
SPRG 2016: LAW TX 930 A1 , Jan 14th to Apr 14th 2016
SPRG 2016: LAW TX 930 OL , Jan 14th to Apr 14th 2016
FALL 2016: LAW TX 930 A1 , Sep 6th to Dec 6th 2016
FALL 2016: LAW TX 930 OL , Sep 6th to Dec 12th 2016