Robert M. Finkel
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
Areas of Interest
Professor Finkel is a partner at Moritt, Hock and Hamroff LLP in New York City where he chairs the firm’s Tax Practice. He has more than 30 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. Professor Finkel began his career as a senior trail lawyer with the Office of the Chief Counsel of the Internal Revenue Service and was co-chair of the Tax Controversies Committee of the Boston Bar Associations Tax Section, Professor Finkel has been a member of the adjunct faculty since 1994 and was an adjunct professor at Radznyer Law School, Interdisciplinary Center, Herzlia, Israel from 2005 to 2007.
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. Prerequisite or corequisite: Federal Income Taxation I and II, Introduction to Corporate Tax
FALL 2018: LAW TX 930 A1 , Sep 4th to Dec 6th 2018
FALL 2018: LAW TX 930 OL , Sep 4th to Dec 6th 2018
SPRG 2019: LAW TX 930 A1 , Jan 14th to Apr 22nd 2019
SPRG 2019: LAW TX 930 OL , Jan 14th to Apr 24th 2019
FALL 2019: LAW TX 930 A1 , Sep 3rd to Dec 3rd 2019
FALL 2019: LAW TX 930 OL , Sep 3rd to Dec 5th 2019