Charlene Luke

University of Florida Levin College of Law

Hubert C. Hurst Eminent Scholar Chair in Law Professor and Associate Dean for Tax Programs

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
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
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
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 July 19, 2018
Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 August 11, 2018
Basic Federal Income Taxation: Gross Income: Damages and Related Receipts
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 July 19, 2018
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 October 3, 2018
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 17, 2020
Basic Federal Income Taxation: Gross Income: Scholarships
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 18, 2020
Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 22, 2020
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 February 18, 2019
Basic Federal Income Taxation: Deductions: Trade or Business Deductions
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 17, 2020
Basic Federal Income Taxation: Deductions: Deductions for Taxes
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 25, 2019
Basic Federal Income Taxation: Deductions: Interest Deductions
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 26, 2019
Basic Federal Income Taxation: Deductions: Below Market Loans
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 July 5, 2021
Basic Federal Income Taxation: Deductions: Education Expenses
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 18, 2020
Basic Federal Income Taxation: Deductions: Basic Depreciation Concepts
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 September 18, 2018
Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 November 15, 2019
Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 December 12, 2019
Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 July 22, 2021
Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 October 4, 2021
Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 February 3, 2022
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 August 22, 2018
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 August 9, 2018
Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 August 14, 2019
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 November 29, 2018
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 October 2, 2020
Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 July 23, 2019
Basic Federal Income Taxation: Property Transactions: Capital Gain Mechanics
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 September 18, 2018
Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 July 15, 2021
Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 November 16, 2021
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 June 22, 2020
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Services
  • 2L-3L Upper Level Lesson Topics
  • Tax - Basic Federal Income Taxation
  • Tax Law
2009 September 6, 2018
Corporate Taxation: Formation: Formation of C Corporations: Basic Issues
  • 2L-3L Upper Level Lesson Topics
  • Tax - Corporate Taxation
  • Tax Law
2009 September 5, 2019
Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships
  • 2L-3L Upper Level Lesson Topics
  • Tax - Partnership Taxation
  • Tax Law
2009 April 29, 2020
S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General
  • 2L-3L Upper Level Lesson Topics
  • Tax - S Corporation Taxation
  • Tax Law
2009 May 3, 2022