Bradley Borden

Professor of Law

250 Joralemon Street
Brooklyn, NY 11201
(718) 780-7550 |  Email  | CV
Areas of Expertise
Partnership Taxation
Taxation of Real Estate Transactions
Education
B.B.A. and M.B.A., Idaho State University
J.D., University of Florida School of Law
LL.M., University of Florida School of Law

Federal Income Taxation

An introduction to the fundamentals of federal income taxation with a focus on the determination of gross income, personal and business deductions, and exemptions; an analysis of timing issues and assignment of income principles, and a study of the character of gain or loss upon the disposition property.

Grading and Method of Evaluation

Letter grade only. Final exam.

Partnership Taxation

Prerequisite: Federal Income Taxation

Analyzing the income tax consequences arising from the operation of a venture in partnership form, including issues relating to the formation of a partnership; contributions, distributions, allocation of partnership profit and losses; and disposition of partnership interests. Students electing this course may not enroll in Taxation of Business Organizations.

Grading and Method of Evaluation

Letter grade only. Students graded on problem preparation and analysis and on classroom participation.

Taxation of Real Estate Transactions

Prerequisite: Federal Income Taxation

This course examines federal income tax concepts applicable to the acquisition, holding, and disposition of real property. Topics will include choice of entity for holding real property, computation and character of gain and loss, effect taxes have on the profitability of real estate transactions, installment sales, like-kind exchanges, and tax-planning techniques for real estate transactions.

Grading and Method of Evaluation

Letter grade only. Students graded on problem preparation and analysis and classroom participation.