Business Law

Taxation of Business Entities

Lecture — 4 units. This class is an introduction to the federal income taxation of business entities including corporations and partnerships. This course will examine the federal income tax relationship between corporations and their owners and will cover the transfer of funds into a corporation on formation and the re-transfer of money and property from the corporation to its shareholders.

Comparative Privacy Law

Discussion — 3 units. This course surveys approaches to privacy regulation around the globe, including a comparison of regulatory frameworks and different policy solutions. The course also introduces the major international privacy regulatory and enforcement institutions. Core lecturing will focus on the European General Data Protection Regulation and how it compares with US law.

Business of Professional Sports

Seminar — 2 units. The business of professional sports has evolved significantly over the past decade, driven by both urban development trends, along with an explosion in technology, and social change. These forces, along with others, have dramatically influenced the economic shape and arc of professional sports teams, which in turn impacts all aspects of professional sports.

Antitrust

Discussion — 3 units. The principal focus of the course is the federal antitrust laws, concentrating on basic substantive areas of the Sherman and Clayton Acts.  Specific topics include: agreements among competitors (including cartels) to restrict competition; price uniformity and other parallel behavior in the absence of agreement; distribution relationships having collusive and exclusionary effects (resale price maintenance, geographical and other restrictions on resale, exclusive dealing, tying contracts); monopolization; and mergers.

Business Associations

Students who have previously taken Law 215C Business Associations may not take this course. Discussion — 3 or 4 units.  This course provides a broad survey of the legal rules and concepts applicable to business associations, both public and closely held. Principal attention is given the corporate form of organization, although partnerships and other associational forms are also treated briefly.

Copyright

Discussion — 3 units. We will thoroughly examine the law of copyright, including its application to literature, music, films, fashion, architecture, television, art, computer programs, and the Internet. Issues addressed include: what works are eligible for copyright protection, the copyright owner's rights, the term of protection, copyright ownership and transfer, infringement, and defenses to infringement.

Final Assessment: Exam

Corporate Tax

Lecture — 3 units. This course is an examination of the federal income tax relationship between corporations and their owners. The class will cover the transfer of funds into a corporation on formation and the re-transfer of money and property from the corporation to its shareholders. The course also considers taxable and non-taxable corporate restructuring in the form of sales, mergers, acquisitions, and divisions of corporations. 

Prerequisite: Law 220 Federal Income Taxation 
Final Assessment: Exam

Federal Income Taxation

Discussion — 4 units. There are no prerequisites, although this course is a prerequisite for most other tax courses. This course surveys the federal income tax system, with consideration of the nature of income, when and to whom income is taxable, exclusions from the tax base, deductions and credits, and tax consequences of property ownership and disposition. Our objective will be to explore and critically evaluate the concepts and policies underlying the federal income tax, as well as to learn to interpret the statutory provisions by which these concepts and policies are implemented.

Intellectual Property

Discussion — 3 units. This course provides a broad survey of intellectual property law. Areas covered include trade secrets, patents, copyrights, and trademarks. We will examine legal doctrine as well as the theories and policies animating the intellectual property system. In exploring these topics, we will frequently consider the challenges posed by recent technological advances. No technical background is required.

Classroom Policies: This course has a participation policy.
Final Assessment: Exam

International Business Transactions

Discussion — 2 units. A consideration of select legal problems arising from international business transactions. Transactions covered include transnational sales, licensing of intellectual property, joint ventures and dispute settlement mechanisms. The course aims to provide advanced legal knowledge on how international law (i.e. international trade and regional agreements -NAFTA-, international treaties on dispute resolution) and how transnational-global law (i.e. uniform commercial law) influence the dynamics of commercial and business relations.