UNIVERSITY OF FLORIDA LW. 433.-Estates and Trusts, I. 3 hours. 3 credits. Gratuitous transfers, including interstate succession, wills, gifts inter vivos, gifts causa mortis, and trusts. Mimeographed materials. LW. 434.-Fiduciary Administration, I. 3 hours. 3 credits. Prerequisite: LW. 433. Administration of a decedent's estates and non-commercial trusts; steps in the administration of a decedent's estate, whether testate or intestate; powers of the executor, the administrator, and the trustee. Mimeographed materials. LW. 435.-Equity II. 2 hours. 2 credits. Equitable jurisdiction over torts including protection of rights in land, intangible property, personality, and of public and political interests; rescission and reformation including restitution and quasi-contractual recovery; equitable remedies against unjust situations at law including interpleader, accounting, and bills of peace. Glenn and Redden, Cases and Materials on Equity, and Maloney, Supplemental Florida Annota- tions. LW. 436.-United States Constitutional Law, II. 2 hours. 2 credits. Pre- requisite: LW. 401. A study of the allocation of power within the federal system with particular em- phasis on selected problems in interstate commerce and due process. Dowling, Cases on Constitutional Law, 4th edition. LW. 437.-Estates and Trusts, II. 2 hours. 2 credits. Protection of the family of the transferor; admissibility and effect of extrinsic evidence; ademption, lapse and satisfaction; termination of trusts. Mimeographed ma- terials. LW. 438.-Fiduciary Administration, II. 2 hours. 2 credits. The Uniform Principal and Income Act. Problems of the fiduciary in the alloca- tion of receipts and disbursements between principal and income in the administration of trusts and estates. Mimeographed materials. LW. 440.-Business Organizations, I. 2 hours. 2 credits. Formation and nature of partnerships, limited partnerships, joint stock companies, business trusts, private corporations and cooperative associations. Comparative study of certain factors, such as liability of, and control by, individuals, effect of taxation, and permanency, which makes one form of business more or less desirable than others under certain circumstances. Technique of formation and compliance with statutory regulations. LW. 441.-Taxation, I. 2 hours. 2 credits. Nature and purposes of taxation, federal and state; comparison of property and excise taxes; tax jurisdiction; assessment procedures; methods of collecting taxes; reme- dies of taxpayers for illegal taxation. In addition to the general principles of taxation as presented in both state and federal cases, state tax law, including that of Florida, will be emphasized in this course. Brown, Cases and Materials on Taxation, and 1949 Sup- plement. LW. 442.-Taxation, II. 2 hours. 2 credits. Prerequisite: LW. 441. Elements of federal tax procedure; the federal estate and gift taxes; research in federal taxation. Griswold, Cases and Materials on Federal Taxation (3rd Ed. 1950); Prentice-Hall, Students Tax Law Service. The statement "Offered 1" means offered first semester; 2, second semester; 3, summer session.