Skip to main content, skip to search, or skip to the top of the page.

Amy C. McCormick

Amy C. McCormick
[Hi-Res Photo]
Professor Emeritus
Law College Building
648 N. Shaw Lane Rm 216C
East Lansing, MI 48824-1300
517-432-6904
Amy.McCormick@law.msu.edu

J.D., cum laude, Harvard Law School, 1991; B.S.B.A., magna cum laude, Georgetown University 1988

  • Basic Income Taxation A
    (Formerly DCL 249) A survey course introducing the basic concepts of federal income taxation. Students will gain an understanding of the concepts of gross income, exclusions from income, capital gains and losses, and deductions. Students will also be exposed to tax issues that often arise for clients in the general practice of law. Topics likely to be covered include tax consequences: upon the sale of a residence; upon divorce; and in personal injury cases. Students will develop facility in analyzing both cases and statutes.
  • Basic Income Taxation B
    (Formerly DCL 250) Like Basic Income Taxation A, this course introduces the basic concepts of federal income taxation. Basic Income Taxation B, however, goes beyond a survey course by a rigorous examination of technical tax issues, including a focus on solving complex tax problems. This course is ideal for students interested in pursuing legal practice in the tax or business fields. Students will be exposed to the same topics covered in Basic Income Taxation A, but will also study additional topics. Topics likely to be covered include: business and profit-seeking expenditures, capital expenditures, depreciation, the home-office deduction, tax planning for divorce, non-recourse debt, including issues relating to basis and amount realized, and anti-tax abuse provisions limiting tax shelters, including at-risk rules and active participation requirements. In resolving problems, students will have ample opportunity to develop facility in interpreting complex statutes and in applying law from various additional sources. Moreover, the themes studied will allow students to understand that tax legislation is a dynamic process in which the law evolves as a result of taxpayers devising new strategies and from policymakers' responses.
  • Estate and Gift Taxation
    (Formerly DCL 381) This course will examine a decedent's gross estate and the determination of appropriate deductions therefrom, including the marital deduction, as well as how the tax is computed. Issues regarding taxable gifts, deductions, exclusions and exemptions will be explored, as well as computation of gift tax.
  • International Taxation
    (Formerly DCL 366) This course will provide a basic overview of the tax consequences in international transactions. The topics covered will include foreign income received by U.S. citizens, resident aliens and domestic corporations, non-resident aliens, foreign corporations and other foreign persons, U.S. possessions, special taxpayers and the foreign tax credit. EITHER Basic Income Tax A OR Basic Income Tax B fulfills the prerequisite.
  • Tax Policy Seminar
    (Formerly DCl 517) This seminar covers a range of tax policy issues arising from Federal Taxation. The specific issues studied will vary but, in general, will focus on progressivity and redistribution. Topics likely to be covered include: the use of the income tax as a fiscal policy tool; the concept of income; imputed income; progressive versus flat tax rates; taxation of families; income versus consumption taxation; tax expenditures, exclusions, and deductions; taxation of business and investment income; capital gains and losses; and transfer or wealth taxes. A paper will be required. The topic will be determined after consultation with the instructor. This seminar is open to students who have taken or are enrolled in Basic Income Taxation (A or B). Others who are interested may enroll with the permission of the instructor.

Michigan (2000), District of Columbia (1992), California (1991)

A member of the Michigan, California, and District of Columbia Bars, Professor McCormick has practiced tax controversy and tax planning with Miller & Chevalier in Washington, D.C. While at Harvard Law School, she worked in the Volunteer Income Tax Assistance program as well as in the Poverty Law Clinic. She has published a variety of scholarly articles that have appeared in top-credentialed legal periodicals. Professor McCormick also regularly participates in scholastic symposia. Professor McCormick teaches Basic Income Taxation A and B, International Taxation, Estate and Gift Taxation, and Tax Policy.

Digital Commons Publications »

SSRN Author Page »

Law Review Articles

Race and Interest Convergence in NCAA Sports (with Robert A. McCormick), ___ Wake Forest Journal of Law & Policy ___ (forthcoming 2012).

Major College Sports: A Modern Apartheid (with Robert A. McCormick), 12 Texas Review of Entertainment & Sports Law 13 (2010).

A Trail of Tears: The Exploitation of the College Athlete (with Robert A. McCormick), 11 Florida Coastal Law Review 639 (2010)

The Emperor's New Clothes: Lifting the NCAA's Veil of Amateurism (with Robert A. McCormick), 45 San Diego Law Review 495 (2008) (University of San Diego).

The Myth of the Student-Athlete: The College Athlete as Employee (with Robert A. McCormick), 81 Washington Law Review 71 (2006).

Joint and Several Liability and the Joint Return: Its Implications for Women, 66 University of Cincinnati Law Review 535 (1998) (Reprinted in The Monthly Digest of Tax Articles (November 1998 and December 1998)). Cited in the Worth Reading column of the National Law Journal (August 24, 1998, at A22). Cited in the Bibliography column of the Newsletter of the AALS Section on Women in Legal Education (April, 1999, at 11). Cited in the Recent Articles column of the Newsletter of the AALS Section on Donative Transfers, Fiduciaries, and Estate Planning (Spring 1999, at 7)

The Joint Return Rate Structure: Identifying and Addressing the Gendered Nature of Tax Law, 13 University of Virginia Journal of Law & Politics 241 (lead article) (1997) (Featured extensively in Martha Chamallas, Introduction to Feminist Legal Theory at 206, 212-216 (1999))

Symposium, Legislative Approaches to Marriage Penalty Relief: The Unintended Effects of Change on the Married Couple’s Choice of Filing Status, 16 New York Law School Journal of Human Rights 303 (1999)

Symposium, Joint Versus Separate Filing: Joint Return Rates and Federal Complicity in Directing Economic Resources from Women to Men, 6 Southern California Review of Law and Women's Studies 443 (1998) (Cited in the Bibliography column of the Newsletter of the AALS Section on Women in Legal Education (April 1999, at 11))

Designing a Carbon Tax: The Introduction of the Carbon-Burned Tax ( CBT), 10 UCLA Journal of Environmental Law and Policy 221 (1992)

Other Publications

'Amateurism' Rules Benefit Whites at Blacks' Expense (with Robert A. McCormick), Letter to Editor, Chronicle of Higher Education, May 20, 2011, at A30, available at http://chronicle.com/article/Amateurism-Rules-Benefit/127544/

Writer and Producer, "Toil, Trouble, and Triumph: The Legacy of Michigan Labor Lawyers," video documentary (with Robert A. McCormick and Lisa Whiting-Dobson) (2003)

Lurking Marriage Penalty, National Law Journal at A14 (August 23, 1999)

Scholarly presentation, Unintended Consequences of Marriage Penalty Relief: The Effect on the Married Couple’s Choice of Filing Status, 16 New York Law School Journal of Human Rights 172 (1999)


Skip to main content, skip to search, or skip to the top of the page.