F. Ladson Boyle
Charles E. Simons, Jr. Professor of Federal Law
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Contact Information
Room 404
USC School of Law
701 Main Street
Columbia, South Carolina 29208
v 803-777-6885
lad@boyleslaw.net
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Courses
CRIMINAL LAW, LAWS 524 (3 hours)
ESTATE AND GIFT TAX, LAWS 649 (3 hours) Analysis of principles and application of federal estate and gift tax law, regulations and rules effecting (1) various methods for interviews and testamentary transfers including consideration of typical estate planning devises such as gifts, wills, trusts, insurance and other death benefits, (2) post-mortem planning, and (3) drafting techniques.
INCOME TAXATION 633 (3 hours) Basic concepts of income taxation of individuals; gross income, adjusted gross income, applicable deductions, credits, gains and losses and nonrecognition transactions. Examination of concepts of capital gains and losses, including questions of basis, nonrecognition in certain exchanges and carry-over of losses.
INCOME TAXATION OF TRUSTS AND ESTATES, LAWS 643 (2 hours) Income taxation of trusts and estates and the tax treatment of grantor trusts, income in respect of a decedent, assignment of income, and accumulation trusts under the throw-back rules.
TAX PROBLEMS, LAWS 635 (2/3 hours) Student tax research and analytical skills will be developed by drafting private letter ruling requests, Tax Court petitions, protest letters as well as at least one major brief. Practical problems arising in a tax practice will be presented in a realistic setting.
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