One of the nice things about this blog is if you search it you will gain valuable nuggets of advice from those who have been there and done that. In a July 12, 2004 post former contributor Lawren Mills told us why we should take Tax. (I would link to the post directly but for some reason the link brings up all of July 2004). Everything she stated is correct. Tax has weird terminology that you're not going to pick up in other classes. Some concepts you will not understand unless you work on the practice problems multiple times. Tax provides you with a background knowledge that lets you understand any bar essay question dealing with Federal Income Tax, State Tax, Estate & Gift Tax, sales taxes, property taxes and any other tax question that can be raised for a 40 minute essay.

While in bar review an observer could have easily determined the difference between those who took a tax class and those who had not. Some subjects you don't need in school to have a decent understanding of them in bar review. If you took Sales you will understand Secured Transactions. Both are Uniform Commercial Code classes so if you understand one aspect of the UCC you will understand other aspects of the UCC. I didn't take Business Associations I, but between material you learn in other classes and any business classes you've ever had, including my high school business class, you will understand Agency, Sole Proprietorships, and Limited Liability Entities.

Tax is different. Unless you have some background in accounting, finance or business most students will lack any background to understand the concepts and terminology. Whether a primary or secondary issue you can be assured some tax question will be a part of an essay. I know Prof. Jegan is rough and gruff in style. I know many students are afraid of numbers. I know many students aren't used to a class with pure black and white, yes and no concepts after a few years in law school. I know many people fear the class because they know it will hurt their GPA. I DON'T CARE!

I listened to Lawren and a few days before the bar exam I'm glad I did. I'm not a tax expert, but if I see a tax issue on an essay I feel I can give a minimally competent answer. My two pieces of advice to you are these:

1. Before you leave this school, make sure you take a tax class.
2. If at all possible take that class before your final semester.

If you can't perform point #2, still perform point #1.