Extra Credit Research & Writing

California State University, San Bernardino Department of Accounting and Finance ACCT 4260, FIN 3600

Instructor: John R. Dorocak, J.D., LL.M. (Tax), C.P.A.

Voluntary Research and Writing Extra Credit - Based upon Dorocak, The Clinton’s Legal Defense Fund: Income from Payment of Legal Expenses by Another and Deductibility of Such Expenses, 104 W. Va. L Rev 1 (2001)

Items to be Located

Separately described below are items of authority (cases, Revenue Rulings, etc.) to be located by the student.

Research Resources

The materials should be found by using the following online services: CCH and Westlaw. The availability and use of these resources are explained elsewhere.

Assignment Due (FOR ELECTRONIC SUBMISSIONS IN ONLINE CLASSES, PLEASE MAKE EVERY EFFORT TO SUBMIT, IF POSSIBLE, EITHER A SINGLE PDF OR A SINGLE WORD DOCUMENT OF THE ENTIRE WRITING ASSIGNMENT. THANK YOU.)

For the particular item located, the student should:

1) Turn in a 1-2 paragraph summary (on 1-2 pages) (typed and printed on a word processor in the student’s own words) of the 1 item located,

2) Turn in a 1 paragraph summary (same 1-2 pages) of how the item was located.

3) Turn in a 2 page attachment (1 page from each of 2 research resources – Westlaw and CCH, original only please) showing the item located.

4) Students may work together. Each student must turn in his or her own written summary and attachments.

Points Available

Turn in assignment on time (and explain to class, if asked) = up to 12 + 3 points maximum

3 points Westlaw attachment, 3 points CCH attachment (same item attached from each different source), 3 points summary of how located, 3 points summary of item;

3 additional points for submitting evidence of consult with JHBC Professional Writing Center

When Due

See Syllabus.

Clinton Items to be Located

ACCT 426 - Students should (1) choose and read at least one small portion of the Dorocak article from sections II (income) or III (deduction), and then (2) also choose one item of authority (e.g., a case, IRS ruling) mentioned in the paper and (3) find that item (Westlaw and CCH) and write about it as described above.

FIN 360 Personal Financial Planning - See ACCT 426 above.