Levin College of Law

Karen Burke

Richard B. Stephens Eminent Scholar Chair in Taxation
Professor of Law

Mailing Address:
Box #117625 Gainesville, FL 32611

Phone:
(352) 273-0924

Expertise

Corporate & Business Tax  • Partnership Tax  • Tax Law  • Tax Policy  • 

About

Karen Burke holds the position of Professor of Law and Richard B. Stephens Eminent Scholar at the University of Florida Levin College of Law. She joined the Florida faculty in 2013 after visiting from the University of San Diego School of Law where she was a Warren Distinguished Professor of Law from 2001 to 2013. Before joining the San Diego faculty, she was the Dorsey & Whitney Professor of Law at the University of Minnesota. Burke received her Ph.D. from Harvard University in 1979, her J.D. from Stanford Law School in 1982 and her LL.M. in Taxation from Boston University School of Law in 1985. After graduating from Stanford Law School, she clerked for Judge Robert E. Keeton on the U.S. District Court for the District of Massachusetts and practiced law with Sullivan & Worcester in Boston.

Burke is the author (or co-author) of numerous articles and books, including Partnership Taxation, 4th ed.  (Aspen Law & Business, forthcoming 2021) (with George K. Yin); Federal Income Taxation of Partners and Partnerships, 6th ed. (West Group, 2020); Federal Income Taxation of Corporations and Stockholders, 8th ed. (West Group, 2019); Partnership Taxation, 3d ed. (Aspen Law & Business, 2017) (with George K. Yin); Corporate Taxation, 2d ed. (Aspen Law & Business 2016) (with George K. Yin); and Federal Income Taxation of S Corporations, 2d ed. (Foundation Press, 2015) (with George K. McNulty). Her recent articles include “Taxing O-Zone Investments Under Subchapter K,” 37 J. of Tax’n Inv. 3 (2019); “Section 199A and Choice of Passthrough Entity,” 72 Tax Law. 551 (2019);  and “Exploiting the Medicare Tax Loophole,” 21 Fla. Tax Rev. 570 (2018). Burke has taught as a visiting professor on the law faculties of Boston College, University of Miami, University of Pennsylvania, and Washington & Lee. She is a member of the American Law Institute and served as a consultant to the ALI Federal Income Tax Project — Taxation of Private Business Enterprises and the Joint Committee on Taxation’s Tax Simplification Project.

Education

LL.M., Boston University
J.D., Stanford Law School
Ph.D., Harvard  University
M.A., Harvard University
B.A., Smith College

Teaching and Scholarship

Partnership Taxation, Corporate Taxation, Federal Tax Research

Professional Activities

  • University of Florida: Joined College of Law faculty as Professor in 2013.
  • Previous Academic Experience: Warren Distinguished Professor, University of San Diego (2001-2013); Dorsey & Whitney Professor, University of Minnesota (1999-2001); Professor, University of Minnesota (1986-1991, 1992-1999); Professor, University of Missouri – Columbia (1991-1992).
  • Government Service: Law Clerk, Judge Robert E. Keeton, U.S. District Court for the District of Massachusetts (1982-1983).
  • Private Practice: Sullivan & Worcester (Boston, MA, 1983-1986).
  • Professional Associations: American Law Institute; American Bar Association, Section on Taxation; Massachusetts Bar Association.

Courses

Partnership Taxation - LAW 6616
  • A general practitioner is likely to encounter many business enterprises (including law firms) engaging in business in the form of a partnership. This course addresses taxation of partnerships and tax consequences of partnership formation or termination, distributions of money or property to partners, and consequences of sale or exchange of a partnership interest or of the death of a partner.
Corporate Taxation - LAW 6610
  • Addresses income tax topics which might be encountered by a general practitioner advising a closely held corporation and its investors. Income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers will be explored. Coverage given to tax treatment of “S Corporations,” an increasingly important choice of entity for small businesses.
Federal Tax Research - LLM

Publications

Books

  • Partnership Taxation, 4th ed. (Aspen Law & Business, forthcoming 2021) (with George K. Yin) [link]
  • Federal Income Taxation of Partners and Partnerships, 6th ed. (West Group, 2020) [link]
  • Federal Income Taxation of Corporations and Stockholders, 8th ed. (West Group, 2019) [link]
  • Partnership Taxation, 3d ed. (Aspen Law & Business, 2017) (with George K. Yin) [link]
  • Corporate Taxation, 2d ed. (Aspen Law & Business, 2016) (with George K. Yin) [link]
  • Federal Income Taxation of S Corporations, 2d ed. (Foundation Press, 2015) (with John K. McNulty) [link]

Articles

  • O-Zone Regulations and Flexible Exit Options, J. of Tax’n Inv. (forthcoming 2020)
  • Taxing O-Zone Investments Under Subchapter K, 37 J. of Tax’n Inv. 3 (2019)
  • Section 199A and Choice of Passthrough Entity, 72 Tax Law. 551 (2019) [SSRN]
  • Exploiting the Medicare Tax Loophole, 21 Fla. Tax Rev. 570 (2018)
  • Hot Asset Exchanges: Integrating Sections 704(c), 734(b), and 751(b), 70 Tax Law. 711 (2017). [SSRN]
  • Sham Partnerships and Equivocal Transactions, 69 Tax Law. 625 (2016) (with Grayson M.P. McCouch)
  • Taxing Risky and Non-Risky Compensation: Section 707(a)(2)(A), 33 J. of Tax’n Inv. 3 (2016)
  • A Brief Review of Corporate Tax Articles of 2014 and 2015, 151 Tax Notes 207 (2016) (with Jordan M. Barry) [SSRN]
  • Codifying Castle Harbour, 150 Tax Notes 109 (2016) (with Grayson M.P. McCouch) [SSRN]
  • Unified Passthrough Reform Misses the Mark, 146 Tax Notes 1371 (2015) [SSRN]
  • The Moving Target of Tax Reform, 93 N.C. L. Rev. 649 (2015) (with Grayson M.P. McCouch) [SSRN]
  • Comments on “Taxation of Intellectual Capital:” Better Than Consumption Tax Treatment?, 66 Fla. L. Rev. F. 47 (2015) [SSRN]
  • Woods: A Path Through the Penalty Maze , 142 Tax Notes 829 (2014) (with Grayson M.P. McCouch) [SSRN]
  • A Brief Review of Corporate Tax Articles of 2013 , 143 Tax Notes 1314 (2014) (with Jordan M. Barry & Monica Gianni)[SSRN]
  • Passthrough Entities: The Missing Element in Business Tax Reform, 40 Pepp. L. Rev. 1329 (2013) [SSRN]
  • Framing Economic Substance, 31 Va. Tax Rev. 271 (2011)
  • The Sound and Fury of Carried Interest Reform, 1 Colum. J. Tax L. 1 (2010) [SSRN]