259A sec. 001 - Income Tax I (Fall 2025)
Instructor: Brian Galle
View all teaching evaluations for this course - degree students only
Units: 4
Grading Designation: Graded
Mode of Instruction: In-Person
Meeting:
MTuTh 2:15 PM - 3:25 PM
Location: Law 100
From August 18, 2025
To December 01, 2025
Course End: December 01, 2025
Class Number: 32238
Enrollment info:
Enrolled: 3
Waitlisted: 0
Enroll Limit: 60
As of: 04/15 12:17 PM
Income Tax I provides an introduction to the federal income taxation of individuals. You will need this course in order to pursue more advanced courses focused on corporations, partnerships, international businesses and investment, and tax policy. In addition, because taxation and tax planning affect nearly every important legal, policy, and business decision, this course is an essential portion of a general legal education. The class aims to develop your understanding of bedrock tax principles and key legal rules through a combination of lectures, class discussions, and problems. As a course in statutory interpretation, it will help you to become comfortable with discerning legal meaning through the combined application of many potential sources, including statutes, regulations, other agency guidance, judicial decisions, and tax policy arguments. The class has no prerequisites. It requires no familiarity with economics or accounting. No mathematical skills are needed beyond basic arithmetic. There will be a final open-book 4-hour in-class exam. There are also self-assessed quizzes throughout the semester, which will also help to track your progress in understanding the material.
Exam Notes: (F) In-class Final Exam
(Subject to change by faculty member only through the first two weeks of instruction)
Exam Length: 4 hours
Course Category: Tax Law and Policy
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Readers:
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Books:
Required Books are in blue
- Federal Income Taxation
Richard Schmalbeck, Lawrence Zelenak, Sarah B. Lawsky, Shu-Yi Oei
Publisher: Aspen Publishing
ISBN: 9781543838848
e-Book Available: unknown
Price: To Be Determined - Federal Income Tax (Examples & Explanations)
Pratt, Griffith, & Bankman
Edition: 8th Ed.
Publisher: Aspen
ISBN: 9781454881278
e-Book Available: Unknown
Price: 65
Note: prices are sampled from internet bookstores. Law-school Bookstore prices are unavailable at this time. - Selected Sections Corporate and Partnership Income Tax Code and Regulations, 2023-2024
Steven Bank, Kirk Stark
Publisher: Foundation Press
ISBN: 9798887860213
e-Book Available: unknown
Price: To Be Determined