Associate Dean Eric Laity

laity-web-page-pic
Associate Dean of Academic Affairs Professor of Law



Courses:

Income Tax Law

International Aspects of U.S. Income Tax Law

International Business Transactions

International Law

International Tax Law

Law and Economic Seminar

 Taxation of Business Entities

A Course on International Tax Law at Nankai University School of Law

Syllabus for Nankai International Tax Law Course

List of Readings and Problems for Workshops

http://law.okcu.edu/wp-content/uploads/2016/11/READINGS-AND-PROBLEMS-FOR-WORKSHOPS-AT-NANKAI-111016.pdf

Readings for the workshops:

China-US Tax Treaty, English text

http://law.okcu.edu/wp-content/uploads/2015/12/US-China-Income-Tax-Treaty.pdf

China-US Tax Treaty, Chinese text

http://www.chinatax.gov.cn/2013/n2925/n2955/c309929/content.html

Aiken Industries, Inc. v. Commissioner, 56 T.C. 925 (1971)

http://law.okcu.edu/wp-content/uploads/2015/12/56TC925.pdf

Karrer v. United States, 152 F. Supp. 66 (Ct. Cls., 1957)

http://law.okcu.edu/wp-content/uploads/2015/12/138_Ct-Cl-_385.pdf

Internal Revenue Code section 482

http://law.okcu.edu/wp-content/uploads/2015/12/title-26-Internal-Revenue-Code.pdf

Revenue Ruling 69-630, 1969-2 C.B. 112

http://law.okcu.edu/wp-content/uploads/2015/12/19692CB112.pdf

Revenue Ruling 78-83, 1978-1 C.B 79

http://law.okcu.edu/wp-content/uploads/2015/12/19781CB79.pdf

Treas. Reg. § 1.482-7T

http://law.okcu.edu/wp-content/uploads/2016/10/Treas.-Reg.-1.482-7T-Laity.pdf

Veritas v. Commissioner, 133 T.C. No. 14 (December 10, 2009)

http://law.okcu.edu/wp-content/uploads/2016/10/133TC297-Laity-Veritas-Software-Corp.pdf

Ashland Oil, Inc. v. Commissioner, 95 T.C. 348 (1990).

http://law.okcu.edu/wp-content/uploads/2016/10/95TC348-Laity-US-Tax-Court-Reports.pdf

Revenue Ruling 97-48, 1997-2 C.B 89.

http://law.okcu.edu/wp-content/uploads/2016/10/Revenue-Ruling-97-48-Laity.pdf

Treatment of Hybrid Arrangements under Subpart F, Notice 98-11, 1998 IRB LEXIS 38, 1998-6 I.R.B. 18 (the regulations mentioned in this Notice were never issued because of resistance from taxpayers and Congress).

http://law.okcu.edu/wp-content/uploads/2016/10/Treatment-of-Hybrid-Arrangements-under-Subpart-F-Notice-98-11-Laity.pdf

http://law.okcu.edu/wp-content/uploads/2016/10/n-98-11-Laity.pdf

Gulf Oil Corporation v. Commissioner, 87 T.C No. 548 (August 26, 1986).

http://law.okcu.edu/wp-content/uploads/2016/10/87TC548-Laity-87-United-States-Tax-Court-Reports.pdf

Compaq Computer Corporation v. Commissioner, 113 T.C 214 (1999)

http://law.okcu.edu/wp-content/uploads/2016/10/113TC214-Laity-Compaq-Computer.pdf

I.R.C. section 901 (l) (enacted after the Compaq case)

http://law.okcu.edu/wp-content/uploads/2016/10/I.R.C.-section-901l-Laity.pdf

Estate of Bloch v. Commissioner, 44 T.C. 815 (1965)

 http://law.okcu.edu/wp-content/uploads/2015/12/44TC815.pdf

 


Education:

B.A., Harvard University

J.D., Harvard University


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Background:

Professor Laity grew up in the United States and the Netherlands, was educated at Harvard, and practiced law in Texas before joining the faculty.  After graduation from Harvard Law School, Professor Laity joined the Dallas firm of Kilgore & Kilgore and was elected a partner five years later.  He subsequently joined the Houston office of the firm of Thelen, Marrin, Johnson & Bridges.  During his twelve years of private practice, Professor Laity was a transactional lawyer with a general business practice that emphasized the representation of organizations in the financial and energy sectors of the international economy.

Professor Laity researches and writes about international and U.S. tax law.  He is a member of the International Fiscal Association and the American Society for International Law and has chaired committees on international tax law for the American Bar Association.  He is a member of the Texas Bar. READ MORE

Professor Laity became Associate Dean for Academic Affairs in 2006.  His responsibilities include faculty development and strategic planning.

Professor Laity’s avocations include swimming, yoga, classical music, the history of art and architecture, and spending time at his family’s summer cottage on Lake Michigan.  He has a niece, Mia, and a nephew, Trevor


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