Download Magazine - Levin College of Law - University of Florida

I have had students enroll in Income Tax reluctantly,
believing that tax could not be appealing, and that
they were unlikely to do well—only to discover, to
‘‘their surprise, that they enjoyed the study of tax law.
Judson Temple (LLMT 76)
Professor of Law
Oklahoma City University
‘‘
CAREER HIGHLIGHTS
• Lecturer on tax topics for local
continuing legal education
programs
• Faculty mentor for OCU law
student participants in the
Stetson National Tax Moot
Court Competition, Phillip
C. Jessup International Law
Moot Court Competition, and
the ABA Representation in
Mediation Competition.
• Licensed mediator serving in
Oklahoma County district and
small claims courts.
In 1981 I accepted an offer to join the faculty of Oklahoma City University School of
Law. I knew in my first year of teaching that I had found what I really wanted to do. I have
been teaching tax at Oklahoma City University ever since.
I have had students enroll in Income Tax reluctantly, believing that tax could not be
appealing, and that they were unlikely to do well—only to discover, to their surprise, that
they enjoyed the study of tax law, and that they did very well indeed. I have had students
enroll in graduate tax programs offered at NYU or Florida, perform very well, and report
to me that my Income Tax course had given them exactly the preparation they needed to
succeed. Just last Thursday I heard that a former student had said, “It wasnʼt until I took
Professor Templeʼs class that I really understood what it meant to ʻthink like a lawyer.ʼ”
Experiences like these have told me that perhaps I am doing something right. One of my
most gratifying experiences, however, came from a student at the University of Maine.
At the time I had written a set of materials I titled Basic Tax Concepts. Basic Tax
Concepts was intended to give students a balanced introduction to both theoretical concepts
and the nitty-gritty of black letter law. I had made Basic Tax Concepts available to my
students online using the educational interface from Lexis. I did not know that, at the time,
Basic Tax Concepts was available not just to my enrolled students but to anyone who had
access to the internet. On Feb. 21, 2001, I received the following e-mail:
“Hi Professor,
I found your [Basic Tax Concepts] course materials on the web, as I was casting about for
a quick review of Tax I concepts that are not fresh in my mind. Iʼm a third-year law student
at the University of Maine School of Law, taking both Corporate Tax and Business Planning,
and am always looking for resources to supplement the texts and my professors. I hope you
donʼt mind if I pass along your website links to others in my school—it seems clear to me
that your class is well-taught, thorough and clear. Thanks so much for putting the materials
on the Web. Your own students are lucky, and to the extent that you share your course
materials online, those of us who can benefit from your summaries and organization of tax
materials are also lucky.
Best, [Name of student]”
I probably wonʼt be teaching for more than another five or six years. However, teaching
has been a rewarding profession, and I am very grateful to have had this opportunity.
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