ACCT 580- Advanced Taxation



Court Case Presentation

The purpose of the court case research and exercise is to introduce you to tax research tools and help you improve your ability to communicate technical accounting information while you master course materials.  After watching other presentations and preparing your own, you should understand how to

  1. Use the basic features of an online tax service and

  2. Organize and present tax analyses to an audience of knowledgeable tax professionals.

We will form teams of at least three people during the second week of the term. Each team will be assigned a court case that addresses a topic from our discussions. Each team is responsible for downloading the case from the CCH Tax Research Network (on the CWU library web site), then preparing a printed summary using the format discussed in the Elements of Professional Research web page. The presentation:

  • Must report the Court's decision, including its impact on the decisions of any lower courts

  • Should focus on the case issues related to the topics discussed in class.

Each team must give me a first draft of the written document 1-week before the presentation’s scheduled delivery, then revise that draft. The final version must be sent to me at least 24-hours before the presentation so that I can distribute it to the class before the oral presentation. The presentation will be to the class and should take no more than five minutes. (Each team must submit a computer file copy of its document via an e-mail attachment.)

Grading will be based on your ability to communicate the information about the case in the written document and  in the presentation to the class. (I will use the appropriate grading criteria listed on the Professional Communications Grading Criteria web page.) Your tone must be appropriate for an audience of aspiring accounting professionals.

Click on the following links to access the documents for the sample court case: summary and slideshow.

Court Case Teams

Team
Number

Team Member

Court Case

Draft
Due

Presentation Due

 

Tidd

Duberstein v. CIR
60-2 USTC ¶9788

 

04/04

1

 

Helvering v. Clifford
40-1 USTC ¶9265

04/11

04/18

2

  Quill Corporation v. North Dakota
112 S.Ct. 1904

04/18

04/25

3

 

Geoffrey, Inc. v. SC Tax Commission
SC S.Ct. 
313 S.C. 15

04/18

04/25

4

 

Kniffen v. CIR
39 T.C. 553
(Issues 1 & 3 only)

04/27

05/04

5

 

Northwestern Steel and Supply Co., Inc. v. CIR
60 TC 356

05/09

05/16

6

 

Serianni v. CIR
85-2 USTC ¶9551

05/18

05/25

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Ronald R. Tidd, Ph.D., CPA
509.963.2466
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