Study

An introduction to federal income taxation, with emphasis on the determination of income subject to taxation, deductions in computing taxable income, the proper time period for reporting income and deductions, and the proper taxpayer on which to impose the tax

In planning their course schedules, students should keep in mind that Federal Income Taxation is a prerequisite for most other federal tax courses, including corporate tax, partnership tax, international tax, and the tax policy seminar.  For this reason, students who might want to take one or more advanced tax courses are strongly encouraged to take Federal Income Taxation during their second year of law school.

This course will examine the regulation of technology, and specifically the technology of Internet and telecommunications. We will examine the possible application of antitrust law and more specific forms of regulation, and will consider pending policy proposals. We will also examine the constitutional (principally First Amendment) constraints on any such regulation.

This is a comprehensive course in copyright law. We will examine the legal rights that cover works of creative expression such as literature, music, film, photography, visual art, and software. The class will cover some of the fundamental pillars of the world of creative expression in which we all live—the economic and legal architecture of our culture. This is because copyright’s rules provide the economic incentives that influence our creative output as well as part of the legal framework that shapes our communications technology. The broad impact of copyright law means that it is of importance to a wide range of legal practice and not merely to the specialist. No technical background is needed.

This course on privacy law and policy examines the ways in which the United States’ legal framework recognizes privacy rights or interests and balances them against competing interests, including, among others: freedom of speech and press, ever-expanding uses of big data, national security and law enforcement, medical research, business interests, and technological innovation. The course will address the ways that torts, constitutional law, federal and state statutes and regulations, and societal norms protect individual privacy against government, corporations and private actors in a variety of areas including: employment, media, education, data security, children’s privacy, health privacy, sports, consumer issues, finance, surveillance, national security and law enforcement. The course will also consider the significantly different approach to information privacy in the European Union and the importance of the new EU General Data Protection Regulation (GDPR), which became effective May 2018.  The course may also address briefly privacy issues and laws in an additional country, such as China, for purposes of further comparison.  Students will gain a broad understanding of the breadth, diversity and growing importance of the privacy field.

This course provides a comprehensive introduction to patent law and policy. No technical background is required. The course begins by addressing the history of patents as well as the policy arguments for and against using patents as a mechanism for inducing innovation. Following this introduction, students learn the basics of patent drafting and prosecution, patent claims, and claim construction. The class then addresses in depth the central patentability criteria of subject matter, utility, nonobviousness, and disclosure. Other topics of importance that are covered in the class include: the relationship between patents and other forms of intellectual property protection, particularly trade secrecy and copyright; the intersection of patent and antitrust law; the role of the two major institutions responsible for administering the patent system, the Patent and Trademark Office and the Court of Appeals for the Federal Circuit; and the role of patents in the two major industries of the knowledge-based economy, information technology and biotechnology.

This class offers an introduction to the law of trademark and unfair competition. Whether or not students intend to specialize in trademark law, a basic understanding of its rules will better enable them to advise clients who wish to protect their own marks, as well as those facing claims that they have infringed someone else’s mark. No technical background is needed. Trademarks include brand names and logos, and can also extend to other features that identify the source of a product for its consumers – including colors, packaging, and design – when they meet certain requirements. The course will begin with the requirements for obtaining trademark protection: distinctiveness, use in commerce, special rules for trade dress, and various bars to protection such as genericity and functionality. It will then cover confusion-based trademark infringement, secondary liability, anti-dilution, statutory and common law defenses, false advertising, and cybersquatting. Could a Utah theme park called “Evermore” stop Taylor Swift from calling her album “Evermore”? Did Lil Nas X’s Satan shoes infringe Nike’s trademarks? With the proliferation of craft brews, are we running out of brand names for beer, particularly pun-based “hoptions”? The course will address these and other pressing questions.

The subject of the course is the diverse sector of the economy composed of nonprofit organizations. The topics to be covered include their economic function, governance issues, the tax laws covering them, abuses of their special status, and policy issues regarding them.

Patents, trademarks, copyrights, and trade secrets are the currency of an innovation economy. Each of these forms of intellectual property may be bought and sold, licensed, or used as security. How each is used will depend on the business context; the needs of a start-up company being far different from those of a multinational corporation. This course will focus on intellectual property transactions in various business contexts, including: maximizing value and assessing risks; using intellectual property in financing start-ups; protecting trade secrets; employment issues related to intellectual property; intellectual property licensing; and intellectual property in mergers, acquisitions and bankruptcy.