Tax issues touch everything! This course will show two sides of a tax law practice: litigation and transactional work. For the first half of the course, we will examine the mechanics of litigating a Tax Court case involving the deductibility of gender identification surgery as a medical expense. This portion of the class will involve issues of statutory construction, litigation procedure, negotiation of settlements, client interactions and preparation for (mock) trial. In the second half of the course, we will examine all of the issues raised in starting a new business venture, including choice of entity, debt and equity structures, ownership, and negotiating and drafting agreements. Students will work in teams representing various sides of the transaction -- investors, owners, employees, etc., and work to arrive at a business structure that meets all of the goals of the participants, including minimization of tax liabilities. This course is open only to first-year JD students.