Charlene Luke is the Hubert C. Hurst Eminent Scholar Chair in Law Professor and Associate Dean for Tax Programs at the University of Florida Levin College of Law. Professor Luke teaches income tax, partnership tax, and corporate tax in the University of Florida’s J.D. and LL.M. programs. Her research primarily focuses on the problem of tax avoidance and evasion and has appeared in the Virginia Tax Review, Tax Lawyer, Buffalo Law Review, Hofstra Law Review, Seattle University Law Review, and Connecticut Insurance Law Journal. She is joining as co-author the McDaniel, McMahon, and Simmons’s series of business entity taxation casebooks as well as Repetti and Lyons’s Partnership Income Taxation (Concepts and Insights) (6th ed. 2018). In July 2016, she became the editor-in-chief of the Florida Tax Review.
Professor Luke earned her B.A. and J.D. degree from Brigham Young University. She graduated first in her J.D. class and clerked for Judge J. Clifford Wallace of the U.S. Ninth Circuit. Following her judicial clerkship, Professor Luke was a tax associate at Dechert LLP in its Philadelphia office. She began her academic career at Florida State University.
CALI Lessons
This table shows Lessons and podcasts by this author. It includes Lesson title, CALI Topics for the Lesson, the date the Lesson was published on the CALI website, the date the Lesson was last updated, and run/usage totals for the past 30 and 120 days.
Note: usage information for podcasts is not available here and is marked as N/A.
| Lesson Title | CALI Topic(s) | Published in | Latest update | Runs Past 30 Days | Runs Past 120 Days |
|---|---|---|---|---|---|
| Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income |
|
2009 | June 18, 2018 | ||
| Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits |
|
2009 | July 19, 2018 | ||
| Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds |
|
2009 | August 11, 2018 | ||
| Basic Federal Income Taxation: Gross Income: Damages and Related Receipts |
|
2009 | July 19, 2018 | ||
| Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine |
|
2009 | October 3, 2018 | ||
| Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness |
|
2009 | June 17, 2020 | ||
| Basic Federal Income Taxation: Gross Income: Scholarships |
|
2009 | June 18, 2020 | ||
| Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services |
|
2009 | June 22, 2020 | ||
| Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation |
|
2009 | February 18, 2019 | ||
| Basic Federal Income Taxation: Deductions: Trade or Business Deductions |
|
2009 | June 17, 2020 | ||
| Basic Federal Income Taxation: Deductions: Deductions for Taxes |
|
2009 | June 25, 2019 | ||
| Basic Federal Income Taxation: Deductions: Interest Deductions |
|
2009 | June 26, 2019 | ||
| Basic Federal Income Taxation: Deductions: Below Market Loans |
|
2009 | July 5, 2021 | ||
| Basic Federal Income Taxation: Deductions: Education Expenses |
|
2009 | June 18, 2020 | ||
| Basic Federal Income Taxation: Deductions: Basic Depreciation Concepts |
|
2009 | September 18, 2018 | ||
| Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations |
|
2009 | November 15, 2019 | ||
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions |
|
2009 | December 12, 2019 | ||
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine |
|
2009 | July 22, 2021 | ||
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income |
|
2009 | October 4, 2021 | ||
| Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit |
|
2009 | February 3, 2022 | ||
| Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized |
|
2009 | August 22, 2018 | ||
| Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics |
|
2009 | August 9, 2018 | ||
| Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence |
|
2009 | August 14, 2019 | ||
| Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property |
|
2009 | November 29, 2018 | ||
| Basic Federal Income Taxation: Property Transactions: Capital Asset Identification |
|
2009 | October 2, 2020 | ||
| Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics |
|
2009 | July 23, 2019 | ||
| Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics |
|
2009 | September 18, 2018 | ||
| Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting |
|
2009 | July 15, 2021 | ||
| Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments |
|
2009 | November 16, 2021 | ||
| Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property |
|
2009 | June 22, 2020 | ||
| Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services |
|
2009 | September 6, 2018 | ||
| Corporate Taxation: Formation: Formation of C Corporations: Basic Issues |
|
2009 | September 5, 2019 | ||
| Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships |
|
2009 | April 29, 2020 | ||
| S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General |
|
2009 | May 3, 2022 |