Michael K. Friel
LL.M., New York University School of Law
J.D., Harvard Law School
B.A., Harvard College
Teaching and Scholarship
Federal Income Tax, Income Taxation of Estates and Trusts.
- University of Florida: Joined College of Law faculty as Professor in 1987; appointed Director of Graduate Tax Program, 1988. Served as Associate Dean for Academic Affairs from 2002-2004.
- Previous Academic Experience: New York University School of Law, (1982-83); Willamette University College of Law (1983-87).
- Other Professional Experience: Director, Marion-Polk Legal Aid Service, Salem, Ore. (1974-76); Director, Oregon Government Ethics Commission (1978-79); private law practice (1976-78, 1979-81).
Income Taxation (4 credits) – LAW 6600
- NOTE: Students who wish to take additional taxation courses should consider taking this course in second year because it is a prerequisite to all other income tax courses.
Designed to teach fundamentals of federal income taxation to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law. Students learn to read and understand the language of statutes (the Internal Revenue Code), of an administrative agency (the Internal Revenue Service), and judicial interpretations of the statutes and agency pronouncements.
Income Taxation I (3 credits) – LAW 7602
- Tax problems of individual taxpayers; problems incident to the sale, exchange and other disposition of property, including recognition and characterization concepts.
Income Taxation of Estates and Trusts (2 credits) – LAW 7625
- Taxation of income of trusts and estates, including simple and complex trusts, annuities, property distributions, income in respect of a decedent, grantor trusts.
- UNDERSTANDING FEDERAL INCOME TAXATION (with Burke) (Matthew Bender & Co., 2nd Edition, 2005)
- TAXATION OF INDIVIDUAL INCOME (with Burke) 7th edition (Matthew Bender & Co., 2004).
- MODERN ESTATE PLANNING (with Burke and Gagliardi) 5-volume treatise, 2nd edition (Matthew Bender & Co., 2003)