Charlene Luke

Charlene Luke is a Professor and the 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: Gross Income: Damages and Related Receipts July 19, 2018
3
158
Basic Federal Income Taxation: Taxable Income and Tax Computation: Personal and Dependency Exemptions December 12, 2019
N/A
31
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine October 3, 2018
3
224
Basic Federal Income Taxation: Property Transactions: Computation of Gain and Loss Realized August 22, 2018
10
229
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness June 17, 2020
10
279
Basic Federal Income Taxation: Property Transactions: Capital Loss Mechanics August 9, 2018
N/A
220
Basic Federal Income Taxation: Gross Income: Scholarships June 18, 2020
3
114
Basic Federal Income Taxation: Property Transactions: Exclusion of Gain on the Sale of a Principal Residence August 14, 2019
1
114
Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services June 22, 2020
2
149
Basic Federal Income Taxation: Property Transactions: Identification of Section 1231 Property November 29, 2018
3
194
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation February 18, 2019
2
193
Basic Federal Income Taxation: Property Transactions: Capital Asset Identification October 2, 2020
2
223
Basic Federal Income Taxation: Deductions: Trade or Business Deductions June 17, 2020
1
320
Basic Federal Income Taxation: Property Transactions: Section 1231 Mechanics July 23, 2019
1
191
Basic Federal Income Taxation: Deductions: Deductions for Taxes June 25, 2019
1
242
Basic Federal Income Taxation: Assignment of Income: Assignment of Income: Property June 22, 2020
2
141
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income June 18, 2018
21
378
Basic Federal Income Taxation: Deductions: Interest Deductions June 26, 2019
N/A
108
Corporate Taxation: Formation: Formation of C Corporations: Basic Issues September 5, 2019
70
147
Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits July 19, 2018
10
267