American Taxation Association

Bill Duncan

John Everett

Sharon Lassar

Walfried Lassar

The winning submission is a web-based case study that involves a "closed fact" planning situation utilizing cost segregation analysis.  A sale of nonresidential realty has already taken place and the taxpayer seeks advice regarding a retroactive change in depreciation that impacts the calculation and character of the recognized gain. 

A series of ten sequential practice sets spread over the semester emphasize a "learn a little and then use it" approach to assure that each layer of technical material and increasingly sophisticated analysis is mastered before the next is attempted. The assignments also introduce ethical issues of professional responsibility, due care, confidentiality, disclosure, and conflicts of interest by a practitioner or within a firm.

The student materials for this case are located at http://www.fiu.edu/~mktgctr/case/default.htm. Please contact the authors for the teaching notes.