Tax law is not just about numbers! It is the system that weaves our economic lives and our social policies together to make a just (or unjust) society. The federal income tax class is the introductory class to the world of taxation at most U.S. law schools. It introduces students to the foundational concepts in tax law using the personal income tax as the vehicle. In this podcast, Prof. Ben Leff interviews some of the best tax professors in the country to deconstruct one day from their semester and explore their pedagogy. None of the information presented constitutes legal advice.
Tax Class
Claim This Podcastby Ben Leff
5.0(14 reviews)
9 episodes
Updated Weekly
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Podcast Overview
Tax law is not just about numbers! It is the system that weaves our economic lives and our social policies together to make a just (or unjust) society. The federal income tax class is the introductory class to the world of taxation at most U.S. law schools. It introduces students to the foundational concepts in tax law using the personal income tax as the vehicle. In this podcast, Prof. Ben Leff interviews some of the best tax professors in the country to deconstruct one day from their semester and explore their pedagogy. None of the information presented constitutes legal advice.
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Publishing Since
8/21/2024
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Recent Episodes
November 27, 2024
Bobby Dexter on Medical Expense Deductions
Professor Bobby Dexter, a law professor at Chapman University's Dale E. Fowler School of Law, dissects the definitional complexities of medical expense deductions under Section 213 of the tax code.
November 18, 2024
Brian Galle on Deductions for Charitable Contribution and More
<p>Almost everybody knows about the deduction for charitable contributions. But very few students come to tax class knowing much about how it works or having considered why it might be complicated. And yet, the sheer length of section 170 hints at its complexity.</p> <p>In this episode, Professor Brian Galle discusses three mechanics of the rules: the overall cap on deductible contributions, the interaction of the deduction with realization rules, and the requirement to exclude any benefits received from the amount given. Professor Galle also explores the underlying tax policy considerations and illustrates the practical effects of these mechanical rules. Professor Galle is the Agnes Williams Sesquicentennial Professor of Tax Policy at Georgetown University Law Center.</p> <p>Tax Class is hosted by <a href="https://urldefense.com/v3/__https:/d5ztpr04.na1.hubspotlinksfree.com/Ctc/W6*113/d5ztpr04/VVs3j87KYX2fN1XYGqMWNlmlW46ZLVZ5lJ2XFN8mSy4P3m2ndW6N1vHY6lZ3lyW98vm7L5c47nkW8w1VT22vxgvMW3LC-Bh124YWTW98smrC5vfgL_W6MXVFC2d53M0W5N9zdH22DhBsW5jjz8r1q9L24W7D9q4v35g_NWW4Zh35n6ZSKv9W1nnQdT8NZDm-W3CWGSV2WBYq1W5zcWWw2y97v8W3fpmND3V_6Q8W6bVkJn2lxsS4N3ywsTlY1Qh_W2_W8gm6N_xbtW4NpN664MfzC-W98hwhc2fYJWfW6k0fLD5WC2WWW22zwrX10qQxHW7g2HTy18p390VwBjkN6h25XJf4xCdKd04__;Kw!!IaT_gp1N!xP8lTCB4BIx63evnzNzdKp8rVBl4UaU2_6PhNwD1DLF3lH6MOBs0whFX8tax_GBuEFHe9bzVo1VEW_7ISfyUwJMU7mg$" rel="ugc noopener noreferrer" target="_blank"></a><a href="https://www.american.edu/wcl/faculty/bleff.cfm" rel="ugc noopener noreferrer" target="_blank">Ben Leff</a><a href="https://urldefense.com/v3/__https:/d5ztpr04.na1.hubspotlinksfree.com/Ctc/W6*113/d5ztpr04/VVs3j87KYX2fN1XYGqMWNlmlW46ZLVZ5lJ2XFN8mSy4P3m2ndW6N1vHY6lZ3npW3qWYSd4mJ6NXW1Kf3SY5WsLRYW92QfbF70krTJW1P3Ym94RQ44-W7C4gRJ2dW6PhW8pHDlm3JJ3_SW5Cy5MR5PfqnbW534yS52SHgRTV5qg6p7SfkkNW6pz-kf4BWS-HW48bDCV6HggbGW3jBfNV81hhFLN6tB2BMNPTV_N5yc4ry382nbW8lWJNQ3f1b1vW5x1KVW5PW2K5W5MQf8s5WvBRmW4PWm5J7xPQk3W77qvjw6Ks4P6W2409Ls2vn9hjW9cFFLB3YPHSxN4lbMwb2jWbzf6_Wsd804__;Kw!!IaT_gp1N!xP8lTCB4BIx63evnzNzdKp8rVBl4UaU2_6PhNwD1DLF3lH6MOBs0whFX8tax_GBuEFHe9bzVo1VEW_7ISfyUtZUYYVY$" rel="ugc noopener noreferrer" target="_blank"></a> and produced by Tony Xu. The theme music is by Doo Dah Music. None of the information presented in this podcast constitutes legal advice. Consult an attorney or a tax professional for guidance.</p> <p><em><strong>IN THIS EPISODE</strong></em></p> <p>· IRC § 170</p> <p>· Treas. Reg. § 1.170A-1</p> <p>· <em>Lary v. United States</em>, <a href="https://casetext.com/case/lary-v-united-states-2" rel="ugc noopener noreferrer" target="_blank">787 F.2d 1538</a> (11th Cir. 1986)</p> <p>· <em>Rolfs v. Commissioner</em>, <a href="https://casetext.com/case/rolfs-v-commr-of-internal-revenue" rel="ugc noopener noreferrer" target="_blank">668 F.3d 888</a> (7th Cir. 2012)</p> <p>· <em>Hernandez v. Commissioner</em>, <a href="https://tile.loc.gov/storage-services/service/ll/usrep/usrep490/usrep490680/usrep490680.pdf" rel="ugc noopener noreferrer" target="_blank">490 U.S. 680</a> (1989)</p>
October 28, 2024
Steven Dean on Business Deductions and Racial Disparities
<p>What can you write off as a business expense? At the most general level, section 162 says “all the ordinary and necessary expenses” for the trade or business, as long as they are not disallowed elsewhere in the Code. But what is “ordinary” and what is “necessary”?</p> <p>Professor Steven Dean points out that the “ordinary” requirement, by definition, favors the common practice and, therefore, disfavors the minority. What may seem merely surprising (or even shocking in some cases) may also reveal systemic privilege or even racism. As a casebook author himself, Professor Dean believes that its important for legal educators to provide relevant context, including about race, for students to draw their own conclusions. Professor Dean is a professor of law and the Paul Siskind Research Scholar at Boston University School of Law.</p> <p>Tax Class is hosted by <a href="https://urldefense.com/v3/__https:/d5ztpr04.na1.hubspotlinksfree.com/Ctc/W6*113/d5ztpr04/VVs3j87KYX2fN1XYGqMWNlmlW46ZLVZ5lJ2XFN8mSy4P3m2ndW6N1vHY6lZ3lyW98vm7L5c47nkW8w1VT22vxgvMW3LC-Bh124YWTW98smrC5vfgL_W6MXVFC2d53M0W5N9zdH22DhBsW5jjz8r1q9L24W7D9q4v35g_NWW4Zh35n6ZSKv9W1nnQdT8NZDm-W3CWGSV2WBYq1W5zcWWw2y97v8W3fpmND3V_6Q8W6bVkJn2lxsS4N3ywsTlY1Qh_W2_W8gm6N_xbtW4NpN664MfzC-W98hwhc2fYJWfW6k0fLD5WC2WWW22zwrX10qQxHW7g2HTy18p390VwBjkN6h25XJf4xCdKd04__;Kw!!IaT_gp1N!xP8lTCB4BIx63evnzNzdKp8rVBl4UaU2_6PhNwD1DLF3lH6MOBs0whFX8tax_GBuEFHe9bzVo1VEW_7ISfyUwJMU7mg$" rel="ugc noopener noreferrer" target="_blank"></a><a href="https://www.american.edu/wcl/faculty/bleff.cfm" rel="ugc noopener noreferrer" target="_blank">Ben Leff</a><a href="https://urldefense.com/v3/__https:/d5ztpr04.na1.hubspotlinksfree.com/Ctc/W6*113/d5ztpr04/VVs3j87KYX2fN1XYGqMWNlmlW46ZLVZ5lJ2XFN8mSy4P3m2ndW6N1vHY6lZ3npW3qWYSd4mJ6NXW1Kf3SY5WsLRYW92QfbF70krTJW1P3Ym94RQ44-W7C4gRJ2dW6PhW8pHDlm3JJ3_SW5Cy5MR5PfqnbW534yS52SHgRTV5qg6p7SfkkNW6pz-kf4BWS-HW48bDCV6HggbGW3jBfNV81hhFLN6tB2BMNPTV_N5yc4ry382nbW8lWJNQ3f1b1vW5x1KVW5PW2K5W5MQf8s5WvBRmW4PWm5J7xPQk3W77qvjw6Ks4P6W2409Ls2vn9hjW9cFFLB3YPHSxN4lbMwb2jWbzf6_Wsd804__;Kw!!IaT_gp1N!xP8lTCB4BIx63evnzNzdKp8rVBl4UaU2_6PhNwD1DLF3lH6MOBs0whFX8tax_GBuEFHe9bzVo1VEW_7ISfyUtZUYYVY$" rel="ugc noopener noreferrer" target="_blank"></a> and produced by Tony Xu. The theme music is by Doo Dah Music. None of the information presented in this podcast constitutes legal advice. Consult an attorney or a tax professional for guidance.</p> <p>_______________________________</p> <p><em><strong>IN THIS EPISODE</strong></em></p> <p>· IRC §§ 162(c), (f), (g); 280E</p> <p>· <em>Kopp’s Company, Inc. v. United States, </em><a href="https://casetext.com/case/kopps-co-inc-v-united-states" rel="ugc noopener noreferrer" target="_blank"><em>636 F.2d 59</em></a><em> (4th Cir. 1980)</em></p> <p>· <em>Cavanaugh v. Commissioner, </em><a href="https://casetext.com/case/cavanaugh-v-commr" rel="ugc noopener noreferrer" target="_blank"><em>T.C. Memo. 2012-324</em></a><em></em></p> <p>· <em>Gilliam v. Commissioner, </em><a href="https://law.justia.com/cases/federal/ustc/4986-79/4986-79.html" rel="ugc noopener noreferrer" target="_blank"><em>51 T.C.M. 515</em></a><em> (1986)</em></p> <p>· <em>Dancer v. Commissioner, </em><a href="https://casetext.com/case/dancer-v-commr-of-internal-revenue" rel="ugc noopener noreferrer" target="_blank"><em>73 T.C. 1103</em></a><em> (1980)</em></p>
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