Charles A. Wry

Charles A. Wry

Adjunct Professor

Member, Morse, Barnes-Brown & Pendleton, P.C.

BS Cornell University
JD Boston College Law School
LLM in Taxation, New York University School of Law


Biography

Mr. Wry is a Member of Morse, Barnes-Brown & Pendleton, P.C. He has extensive experience in representing businesses and investors in businesses, including in transactions such as financings, mergers, acquisitions, dispositions and buy-outs. Mr. Wry is a member of the state bars of Massachusetts and Arizona. He has been a member of the adjunct faculty since 1999.

Activities & Engagements

No upcoming activities or engagements.

Courses

FEDERAL INCOME TAX II: LAW TX 902

2 credits

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.

FALL 2024: LAW TX 902 A1 , Sep 3rd to Dec 5th 2024
Days Start End Credits Instructors Bldg Room
Wed 4:20 pm 6:20 pm 2 Joseph E. Hunt IV LAW 414
FALL 2024: LAW TX 902 OL , Sep 3rd to Dec 5th 2024
Days Start End Credits Instructors Bldg Room
ARR 12:00 am 12:00 am 2 Joseph E. Hunt IV

Life Cycle of a Business Venture: LAW TX 918

2 credits

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.

SPRG 2025: LAW TX 918 A1 , Jan 13th to Apr 23rd 2025
Days Start End Credits Instructors Bldg Room
Wed 4:20 pm 6:20 pm 2 Joseph E. Hunt IV LAW 212
SPRG 2025: LAW TX 918 OL , Jan 13th to Apr 23rd 2025
Days Start End Credits Instructors Bldg Room
ARR 12:00 am 12:00 am 2 Joseph E. Hunt IV