Date Submitted: Thu, 15 Feb 2018 20:08:53 GMT

LAW 722 v02 : Federal Limitations on State and Local Taxation

Last edit: Thu, 15 Feb 2018 20:08:52 GMT

Druthers submitted by: capinor
LLM Adjunct
UserID Name Email
tatarowp Tatarowicz, Philip
capinor Capino, Richard
LAW 722 v02: Federal Limitations on State and Local Taxation
Federal Limitations on State and Local Taxation
W 5:45-7:45p
Take-Home Exam


Federal Income Taxation (formerly Taxation I).


Students must register for the 3 credit section of the seminar if they wish to write a paper fulfilling the Upperclass Legal Writing Requirement. The paper requirements of the 2 credit section will not fulfill the Upperclass Legal Writing Requirement.

DISTANCE STUDENTS REGISTER FOR CRN#: 10112 (Paper) or 23923 (Exam). This course is open to both on campus and distance students. However, only students enrolled in the Executive LL.M. in Taxation, the Executive LL.M. in Securities & Financial Regulation, the MSL program, and the certificate in State and Local Taxation, may take this course on a distance basis. All J.D. students and resident LL.M. students may not enroll in this course on a distance basis.

Would you like to offer the Pass/Fail grading option?

Does this course qualify as a "simulation course"?

Is this course available to distance students?

Is this a mandatory Pass-Fail course?


Personal Information


Professor Capino is a Principal in EY LLP's National Tax Department in Washington, D.C. Richard provides consultation and support services regarding a wide range of state and local tax and industry specific issues. Professor Capino has over twenty-five years of experience in the area of state and local taxation. He has consulted clients regarding a multitude of state and local tax issues. This includes addressing issues related to corporate income, franchise, sales and use, gross receipts, property, and employment taxes. He has represented clients in various state and local tax controversy matters. In addition, Richard has served as the Law Clerk for both the Maryland Tax Court and the Maryland Attorney General's Civil Litigation Division. He currently serves as a Faculty Member (Classroom and Distance Learning Option) in the Georgetown Law, State and Local Taxation Certificate Program. He has been a member of the Maryland and American Bar Associations. Professor Capino has served as a guest lecturer at the University of Baltimore and American University Masters of Taxation programs and has presented various state and local tax topics before the Maryland Association of Certified Public Accountants, Multistate Tax Forum;Continuing Education for Certified Public Accounts (CPE);Tax Executives Institute (TEI);and Advanced State and Local Tax Institute: Georgetown University Law Center Continuing Legal Education. He has been published in the State and Local Tax Lawyer, Tax Management: Multistate Tax Report, The Journal of Multistate Taxation, Interstate Tax Highlights, and State Tax Notes Today. He has also served as a member of the Editorial Board of the State and Local Tax Lawyer, published by the Section of Taxation, American Bar Association. Previous courses include: Graduate Seminar: Comparative State and Federal Taxation, Graduate Honors Seminar: State and Local Taxation, Graduate Seminar: Current Issues State and Local Taxation, Independent Supervised Tax Topics Research, and Seminar: Introduction to State and Local Research.

Key: 887