Michael K. Friel
Professor Emeritus
Expertise
About
Michael Friel is the Associate Dean and Director for the Florida Graduate Tax Program, one of the leading graduate tax programs both nationally and internationally, regularly ranked as the top public tax program in the U.S. Professor Friel is the co-author of the textbook Taxation of Individual Income, now in its 11th edition. He has also co-authored Understanding Federal Income Taxation (which is in its 4th edition), the treatise Modern Estate Planning, and the forthcoming textbook Taxation of Partnerships and Partners. Professor Friel has written on numerous federal tax topics and lectured at tax institutes in the U.S. and abroad. He has taught a wide range of tax courses to both J.D. and LL.M. in Taxation students.
Education
LL.M., New York University School of Law
J.D., Harvard Law School
B.A., Harvard College
Teaching and Scholarship
Federal Income Tax, Income Taxation of Estates and Trusts.
Professional Activities
- University of Florida: Joined College of Law faculty as Professor in 1987; appointed Director of Graduate Tax Program, 1988. Served as Associate Dean for Academic Affairs from 2002-2004.
- Previous Academic Experience: New York University School of Law, (1982-83); Willamette University College of Law (1983-87).
- Other Professional Experience: Director, Marion-Polk Legal Aid Service, Salem, Ore. (1974-76); Director, Oregon Government Ethics Commission (1978-79); private law practice (1976-78, 1979-81).
Courses
Income Taxation - LAW 6600
- Designed to teach the fundamentals of federal income taxation in order to prepare students, as lawyers, to recognize and appreciate income tax consequences of transactions and events they encounter in general practice of law.
Taxation of Property Transactions - LAW 7602
- Tax problems of individual taxpayers; problems incident to the sale, exchange and other disposition of property, including recognition and characterization concepts.
Federal Tax Seminar - LAW 7911
- Substantial research and writing project on a federal tax subject; instruction in tax research techniques. Seminars are offered to satisfy this requirement.
Publications
Books
- Taxation of Individual Income (Lexis Nexis, 2015) (with J. Martin Burke)
- Understanding Federal Income Taxation (4th ed., 2013) (with J. Martin Burke)
- Modern Estate Planning (2nd ed., 2015) (with J. Martin Burke and Elaine Gagliardi)
- Understanding Federal Income Taxation (with Burke) (Matthew Bender & Co., 2nd Edition, 2005)
- Taxation of Individual Income (with Burke) 7th edition (Matthew Bender & Co., 2004).
- Modern Estate Planning (with Burke and Gagliardi) 5-volume treatise, 2nd edition (Matthew Bender & Co., 2003)