Charlene Luke

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) Latest update Runs Past 30 Days Runs Past 120 Days
Basic Federal Income Taxation: Deductions: Charitable Contribution Deductions: Basic Concepts and Computations November 15, 2019
11
11
Basic Federal Income Taxation: Timing: Cash and Accrual Methods of Accounting July 15, 2021
64
74
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine October 3, 2018
76
99
Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions December 12, 2019
3
5
Basic Federal Income Taxation: Timing: Installment Sales: Second Dispositions by Related Parties and Contingent Payments November 16, 2021
57
60
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness June 17, 2020
50
224
Basic Federal Income Taxation: Taxable Income and Tax Computation: Claim of Right Mitigation Doctrine July 22, 2021
61
66
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property June 22, 2020
9
81
Basic Federal Income Taxation: Gross Income: Scholarships June 18, 2020
29
142
Basic Federal Income Taxation: Taxable Income and Tax Computation: Taxation of Minor Children's Income October 4, 2021
3
68
Corporate Taxation: Formation: Formation of C Corporations: Basic Issues September 5, 2019
36
85
Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services June 22, 2020
14
150
Basic Federal Income Taxation: Taxable Income and Tax Computation: Dependent Care Credit February 3, 2022
59
64
Partnership Taxation: Partnership Operation: Transactions Between Partners and Partnerships April 29, 2020
6
6
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation February 18, 2019
70
88
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized August 22, 2018
61
225
S Corporation Taxation: Taxation of the S Corporation: S Corporation Built-In Gains: General May 3, 2022
1
1
Basic Federal Income Taxation: Deductions: Trade or Business Deductions June 17, 2020
94
124
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics August 9, 2018
72
82
Basic Federal Income Taxation: Deductions: Deductions for Taxes June 25, 2019
36
48