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Federal Income Taxation in Focus, Second Edition

  • Bobby L. Dexter
Series / Focus Casebook Series
Teaching Materials
Table of contents

Buy a new version of this textbook and receive access to the Connected eBook with Study Center on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes practice questions, an outline tool, and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes.

This Second Edition of Federal Income Taxation in Focus joins the celebrated CasebookConnect platform and continues the tradition of preparing students for both the rigors of sophisticated tax practice and the challenge of advanced study in federal tax law. Drafted with the initiate in mind, Federal Income Taxation in Focus employs careful organization, engaging visual enhancements, and student-friendly exposition to communicate both foundational concepts & rules and highly technical refinements. Given the practice-based pedagogy of the Focus Casebook series, this text exposes students to a wide range of IRS pronouncements, and facilitates immediate and frequent application of cases, statutes, and regulations to new fact scenarios.

By requiring completion of select Federal Income Taxation in Practice exercises, professors can enrich their students’ learning experience and, as appropriate, assist those students who must satisfy practice-oriented writing requirements. Professors looking to further buttress practice readiness may rely on materials that address federal tax research, as well as those related to tax controversy and litigation (e.g., audits, assessment, protests, IRS appeals, IDRs, administrative summons, 30-day and 90-day letters, closing agreements, offers in compromise, and more).

New to the Second Edition:

  • Expanded discussion of the Child Tax Credit and the Earned Income Tax Credit (with visually-depicted data from the Tax Policy Center)
  • Several recent cases, including authorities addressing the insolvency exception and taxpayer “assets,” disability discrimination with collateral physical injury, “actual receipt” by taxpayers suffering with dementia, and #MeToo-related problems and concerns as they intersect with established tax law
  • New exhibits from the Congressional Budget Office, Statista.Com, and the Tax Policy Center, all of which facilitate discussion of a wide range of topics (including critical tax theory)
  • IRS pronouncements concerning the treatment of employer-provided cell phones as well as the treatment of business meals and entertainment under § 274 in the wake of the Tax Cuts and Jobs Act
  • Doctrinal regulars, including Kenan v. Commissioner, Wolder v. Commissioner, and a tightly-edited and readily-accessible version of Crane v. Commissioner (with follow-up discussion of the clarification provided by Commissioner v. Tufts)
  • Both the 2020 IRS Form 1040 of President Joe Biden and First Lady Dr. Jill Biden and the 2020 IRS Form 1040 (Schedule A) of Vice-President Kamala Harris and Second Gentleman Douglas Emhoff (highlighting the impact of the SALT deduction restriction)
  • Several new comics to entertain and amuse both students and professors!


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About the authors
Bobby Dexter
Chapman University

Bobby Dexter is Professor of Law at the Chapman University Dale E. Fowler School of Law where he teaches Federal Income Taxation, Taxation of Business Organizations, Business Associations, and Secured Transactions. He has also enjoyed several appointments as Visiting Professor of Law at the University of California (Irvine) School of Law. Prior to entering the academy, Professor Dexter served as a tax partner at Foley & Lardner, LLP and as principal at the international accounting firm, KPMG, LLP. An accomplished practitioner and pre-eminent tax expert, he co-authored the BloombergBNA Tax Management Portfolio on the taxation of life insurance company financial products. In addition to student scholarship appearing in the Harvard Law Review, his articles have been published in the peer-reviewed Pittsburgh Tax Review and leading law reviews at Denver University, the University of Pittsburgh, Tulane University, the University of Kansas, and Mercer University. Professor Dexter received his B.A., emmagna cum laudeem, from Yale University and his J.D. from Harvard Law School where he served on the Editorial Board of the emHarvard Law Reviewem.

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Second Edition
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Connected eBook with Study Center + Hardcover
Connected eBook (Digital Only)
Taxation, Federal Income
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