Courses

The listing of a course description here does not guarantee a course’s being offered in a particular semester. Please refer to the published schedule of classes on the Student Link for confirmation a class is actually being taught and for specific course meeting dates and times.

• LAW JD 991: International Human Rights (S)
  This is an introductory course to international human rights law. The course will introduce students to the concepts of human rights, and the legal texts that have codified and provided content to those concepts in the last seventy years. The course aims to work at three levels: to examine the role of human rights (law) in history and politics; to analyze the doctrine of international human rights law; to introduce key areas of current and future human rights practice. We will accordingly look at the historical evolution and political role of human rights law, and ask whether there is such a thing as universal human rights, or whether the concepts are dependent on specific regions, cultures and political systems. We will look at the key institutions and mechanisms, at the global and regional level, for the monitoring and enforcement of human rights law. We will analyze the law on specific rights (for example the right to life, the prohibition of torture, the right to self-determination) as well as in specific contexts and themes (for example human rights and climate change; business and human rights) to understand the reach and function of human rights law in the international system. UPPER-CLASS WRITING REQUIREMENT: A limited number of students may use this class to satisfy the requirement. ** A student who fails to attend the initial meeting of a seminar (designated by an (S) in the title), or to obtain permission to be absent from either the instructor or the Registrar, may be administratively dropped from the seminar. Students who are on a wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.
• LAW JD 992: Foreign Relations Law
  This course will introduce the framework of constitutional, statutory, and international law that both authorizes and constrains the conduct of U.S. foreign affairs. After studying the constitutional allocation of foreign affairs powers among the branches of the federal government and the foundations of the government's national security powers, the course will turn to discrete topics of contemporary relevance, including the power and limits of judicial authority in foreign affairs; treaties and other international agreements; customary international law's status in the U.S. legal system; foreign affairs powers retained by the several states; the application of the Constitution to persons and incidents abroad; war powers; covert action; the detention, interrogation, and trial of terrorists and other irregular combatants, before courts and military commissions; targeted killing; torture and other coercive interrogation; and the protection of individual liberties and civil rights in wartime. Grading will be based on a twenty-four hour take-home final. RESTRICTION: Students who have previously enrolled in National Security Law (JD890) may not register for this course.
• LAW JD 994: Criminal Justice Externship: Fieldwork (C)
  THIS CLASS IS RESTRICTED to students who are officially registered for The Criminal System: Theory & Practice (JD987). Externship placements will all be local and part-time. Placement opportunities include the Suffolk DA Office - Superior Court units, Prisoners Legal Services, CPCS, and the MA Parole Board. The Office of Experiential Programs will help students identify and apply to suitable field placements. Students receive 2-6 variable P/F credits for their fieldwork, as determined in consultation with their placement supervisors. Each credit requires 50 hours of work over the course of the 13-week semester (averaging 4 hours per week). NOTE: Students who enroll in this externship may count the credits towards the 6 credit Experiential Learning requirement. COREQUISITE: The Criminal System: Theory & Practice (JD 987).
• LAW JD 998: Health Care Transactions (S)
  Partners, associates and general counsel from leading firms will discuss the deals they were personally involved in. After an introduction to the regulatory context of health care and health care transactional theory, the course will turn to case studies of 8 complex health care transactions, drawing on actual documents and the experience of practitioners who worked on the deals. The transactions include hospital M&A, joint ventures, clinical affiliations, and others. Students will analyze the deal and present your conclusions to the class, with the lawyers who closed it. Case law related to the legal issues presented by the transaction will be presented and discussed. Students also will complete two assignments: one considering the fiduciary obligations of a non-profit board of directors, and one writing exercise drawn from class materials. We also will review and discuss a term sheet for the acquisition of a home health agency by a hospital system. PREREQUISITE/COREQUISITE: Health Law. UPPER-CLASS WRITING REQUIREMENT: This class may not be used to satisfy the requirement. **A student who fails to attend the initial meeting of a seminar (designated by an (S) in the title), or to obtain permission to be absent from either the instructor or the Registrar, may be administratively dropped from the seminar. Students who are on a wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.
• LAW JD 999: Deals (S)
  In this seminar we analyze the structure of complex transactions and contracts -- deals -- from both a positive and normative perspective. The premise of the seminar is that there is a generic set of economic challenges common to complex business transactions, and that there are systematic approaches to the design of contractual responses to those problems. The seminar is divided into two parts. The first half of the semester introduces students to the tools and concepts needed to evaluate alter?native transactional structures, including transaction costs, information economics, risk sharing and incentives, property rights, and finance. The second half applies these tools to real world transactions. The class is divided into teams, each of which is assigned a different deal and given a full set of transaction documents. Each team develops an analysis of their deal and presents that analysis to the class. In a subsequent session we will be joined by some of the attorneys who worked on the deal who will give us their perspective on the economic challenges and solutions particular to each deal, in effect testing the analytical framework with real world deals. PREREQUISITE: Corporations. UPPER-CLASS WRITING REQUIREMENT: This class may not be used to satisfy the requirement. GRADING NOTICE: This class does not offer the CR/NC/H option. ** A student who fails to attend the initial meeting of a seminar (designated by an (S) in the title), or to obtain permission to be absent from either the instructor or the Registrar, may be administratively dropped from the seminar. Students who are on a wait list for a seminar are required to attend the first seminar meeting to be considered for enrollment.
• LAW LE 652: Introduction to U.S. Legal Culture
  This course will provide a foundational understanding of general American legal concepts, history, culture, and profession, including professional responsibility. Students will engage in reading and classroom discussion of assigned materials (consisting of cases, articles, fiction, excerpts, etc) that will be supplemented by field trips to state and federal courts and other relevant venues.
• LAW LE 654: Legal Writing
  In this course students practice the basic principles of good legal writing by: 1) practicing reading and briefing cases; 2) understanding how to derive rules of law from common law cases and to be able to apply legal precedent to new factual scenarios; 3) developing an understanding of basic mechanics of legal citations and how to use citations to support legal propositions; 4) learning the "IRAC" structure that is employed for legal writing including fact patterns on law exams, memoranda and client correspondence; 5) understanding the various forms of legal correspondence and to develop proficiency drafting client correspondence.
• LAW LE 655: Persuasive Legal Advocacy
  Designed as a complement to the Legal Writing class, this course will develop students' persuasive advocacy skills through hands-on practice in oral and written communication, including effective presentation, listening, and writing skills. Through simulations and role plays, it will train students in the art of effective advocacy. This course will focus on three major projects: (1) a law partnership negotiation, contract and presentation; (2) client counseling and written communications; and (3) a full-scale mock trial.
• LAW LE 656: Topics in American Law
  This course introduces students to foundational legal topics in order to develop the ability to analyze case law, participate actively in class and group discussions, and to synthesize legal principles in a common law approach. Topics include contracts law, property and intellectual property law, civil procedure, and other commercial and constitutional issues.
• LAW LE 661: International Contracts and Negotiations
  English is predominantly the language of international legal practice and its importance to lawyers cannot be over-emphasized. The way in which one uses legal English can therefore be crucial to professional success. This course provides students with the opportunity to build on language skills in the professional context through realistic legal scenarios and materials prepared by qualified lawyers. After completing this class, students will feel more confident in their ability to negotiate and draft formal international business agreements in English. They will also gain a working knowledge of 'real-life' business law and practice - all in the context of improving one's ability to use legal business English.
• LAW TX 901: Federal Income Taxation I
  This course presents a general introduction to the fundamentals of federal income tax, emphasizing issues common to individual taxpayers (but not including the federal income tax aspects of the acquisition, ownership, and disposition of property, which are the subject of Federal Income Taxation II). Topics include an overview of the federal tax system; gross income, inclusions, and exclusions; identity of the proper taxpayer; concepts and categories of deductions; and basic timing principles.
• LAW TX 902: Federal Income Taxation II
  Federal income tax aspects of the acquisition, ownership, and disposition of property. Topics include: 1.Realization and recognition, 2.Basis and amount realized, 3.The effects of debt (including its cancellation), 4.Depreciation and amortization, 5.At risk, not for profit, and passive activity loss deductibility limitations, 6.Capital gains and losses, related party transactions, quasi-capital assets and depreciation recapture, and 7.Deferred payment transactions (original issue discount and installment sales). Prerequisite or corequisite: Federal Income Taxation I.
• LAW TX 904: Estate and Gift Taxation
  Principle issues of estate and gift taxation. Topics include the definition of taxable gifts and exclusions and deductions; determination of the taxable estate of a decedent including problems with lifetime transfers; valuation issues; deductions from the taxable estate with special emphasis on property passing to a spouse; and transfers with retained interests. Reference is made throughout to planning issues relating to estate and gift taxation and is designed to give both a requisite background for those intending additional study of estate planning and a comfortable familiarity with the subject for those going on to other tax fields.
• LAW TX 905: Erisa Regulatio
  This course description is currently under construction.
• LAW TX 906: Tax Aspects of International Business
  Tax aspects of international business transactions, both "inbound" and "outbound", with particular attention to fiscal jurisdiction, the foreign tax credit, allocation of income among affiliated companies, treaties, anti-abuse measures aimed at tax haven operations, information reporting and foreign investment in U.S. securities and real estate. Prerequisite or corequisite: Federal Income Taxation I.
• LAW TX 907: Tax Practice & Procedure
  Structure of the U.S. tax system; administration of the Internal Revenue Code by the Internal Revenue Service; ethics of tax practice and the regulation of tax practitioners; study of the administrative processing of tax returns; handling of audits, statutes of limitations, assessment of deficiencies and penalties, claims for refund, hearings before the Appeals Office, closing agreement, tax liens, tax collection procedures and civil and criminal aspects of tax fraud. Introduction to aspects of litigation in the Federal District Court, U.S. Court of Federal Claims, and U.S. Tax Court.
• LAW TX 913: Tax Law of Accounting Methods
  Examination of a broad range of subjects related to accounting methods and periods. Topics include principles of income recognition, prepaid income, claim of right, cash equivalency, and constructive receipt, special methods involving long-term contracts, depreciation, timing of deductions, estimated expenses, prepaid expense, expense versus capitalization, and conformity between tax and financial accounting. Prerequisite or corequisite: Federal Income Taxation I.
• LAW TX 917: Taxation of Financial Products: Policy and Theory
  This course explores the financial characteristics and income taxation of financial instruments, with an emphasis on both policy and theory. We start with the building blocks of debt and equity, move on to the "derivatives" level of options and notional principal contracts (swaps), and conclude with exotica such as currency products. In each instance we will first look at the financial characteristics of the security (after the fashion of an MBA offering in corporate finance), and then study the tax rules governing each class of instrument. Because discounting (net present value) and "pay off" diagrams are so central to an understanding of financial instruments, the course incorporates a rigorous study of these mathematical tools. Also, when studying the tax rules applicable to financial products, we focus on the fundamental building blocks of taxation -- amount, timing, character, and source -- to reveal underlying policy and theory tensions that go to the very root of our income taxation system. The course is intended to complement TX 949 Taxation of Financial Products: Principles and Application, and may be taken either prior or subsequent to that class or on a stand alone basis. Pre or Co-requisite: Federal Income Taxation I and II.
• LAW TX 918: Life Cycle of a Business Venture
  The federal income tax laws significantly affect the way a business venture proceeds through the various stages of its life cycle. This course will explore the federal income tax aspects of: i) choosing the proper form of entity (typically, C corporation, S corporation or LLC) to carry on a business, ii) forming the entity that will carry on the business and issuing equity interests (and rights to acquire equity interests) in the entity to founders and other service providers, iii)financing the entity with debt and equity, iv) reporting the results of the entity's operations, v) purchasing and leasing assets, vi) buying out owners, vii) selling the business. Co- and prerequisites: Federal Income Taxation I, Federal Income Taxation II, Introduction to Corporate Tax and Partnership Tax I.
• LAW TX 919: International Information Reporting and Withholding
  International information reporting and withholding are the future of tax work. They are a source of revenue for the IRS through penalties and a source of anxiety for many tax practitioners, especially with the expanded reporting requirements newly enacted as part of the TCJA. A strong grounding in international information compliance and withholding transactions can benefit every practitioner from the estate planner to the corporate tax advisor. This course will cover the reporting requirements for US taxpayers who hold non-US assets, and the withholding requirements when US payors make payments to non-US persons. Students will become familiar with the various forms associated with different assets, such as the Foreign Bank Account Report ("FBAR") which is used to report foreign assets. We will cover how and when to file, the basics of how to prepare the form, and the penalties for noncompliance. The course will comprehensively cover informational reporting forms to report all foreign assets including closely held business interests, foreign trusts, and the receipt of gifts from non-US persons. We will discuss how the Foreign Account Tax Compliance Act ("FATCA") created a worldwide network of information about non-US assets, and what individuals and fiduciaries need to know to remain compliant. Finally, in addition to covering the reporting associated with non-US ties, we will discuss withholding under Chapter 3 of the Internal Revenue Code and identify when and how to withhold US tax from payments to non-US entities and non-US persons.

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