Understand the basic doctrines, legal structure, and policies that underly the federal income tax.
Have a deeper understanding of how statutory law, administrative regulations and judicial decisions are integrated to produce the positive law of the modern administrative state.
Understand the principal differences between income taxation, consumption taxation and wealth taxation.
Income Tax Planning
Be able to do simple income tax planning, including selecting among transactional alternatives and structuring transactions to achieve a client’s tax objectives.
Critical Thinking & Analysis
Have improved his or her critical thinking and case analysis skills.
Be able to use tools of policy analysis to critique various features of income tax law.
Have a deeper understanding of how to structure legal arguments to achieve client objectives.
Have a deeper understanding of how to integrate personal Gospel values with his/her role as a legal adviser.
Have improved skills for understanding complex statutory and administrative materials.