Digital Commons Network^™

Indentifying And Resolving Conflicts Of Interest In Representing Multiple Parties In Planning, Compliance, And Controversy Matters, Paula M. Junghans

William & Mary Annual Tax Conference

No abstract provided.

Selected Tax Issues For Pass-Through Entities, Charles H. Egerton, Samuel P. Starr

William & Mary Annual Tax Conference

No abstract provided.

Family Businesses: Using Llcs And S Corporations, Samuel P. Starr, Jay M.L. Payne

William & Mary Annual Tax Conference

No abstract provided.

All In The Family (Partnership), Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments Affecting Worker Classification Disputes With The Internal Revenue Service, L. Paige Marvel

William & Mary Annual Tax Conference

No abstract provided.

Recent Federal Income Tax Developments, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.

Tax Issues In Divorce, Marjorie A. O'Connell

William & Mary Annual Tax Conference

No abstract provided.

Charitable Planning Through Deferred Giving Vehicles, Lawrence P. Katzenstein

William & Mary Annual Tax Conference

No abstract provided.

Planning For Distibutions From Qualified Retirement Plans, Louis A. Mezzullo

William & Mary Annual Tax Conference

No abstract provided.

Planning For The Purchase Or Sale Of A Corporate Business Federal Tax Aspects, Peter L. Faber

William & Mary Annual Tax Conference

No abstract provided.

A Practical Guide To The Tax Consequences Of Disposing Of A Partnership (Or Llc) Business, Richard M. Lipton, John T. Thomas

William & Mary Annual Tax Conference

No abstract provided.

Toward A Religious Minority Voice: A Look At Free Exercise Law Through A Religious Minority Perspective, Samuel J. Levine

William & Mary Bill of Rights Journal

Legal scholars have recently advanced theories emphasizing the importance of perspectives in the law. Perspective scholarship recognizes that laws are necessarily shaped by society's dominant forces, including its biases and preconceptions. Perspective scholars attempt to understand how these forces have shaped our laws, and they suggest changes to accommodate those affected by society's biases.

In this Article, Professor Levine introduces the concept of a religious minority perspective. He develops the concept of a religious minority perspective in the context of several, prominent Free Exercise cases. Professor Levine discusses these cases in his presentation of the central themes of a religious …

1996-97 Supreme Court Preview: Mock Arguments In Clinton V. Jones, Michael J. Gerhardt, Rodney A. Smolla

William & Mary Bill of Rights Journal

No abstract provided.

It Takes A Militia: A Communitarian Case For Compulsory Arms Bearing, Brannon P. Denning, Glenn Harlan Reynolds

William & Mary Bill of Rights Journal

During the last year, both Communitarianism and private militias have received a considerable amount of attention in the popular press and in law reviews; nevertheless, few observers have discussed the similarities between these two seemingly dissimilar movements. In this Essay, the authors demonstrate that Communitarians and militias actually have more in common than it might at first appear. Summarizing the Communitarian agenda, the authors note that Communitarians speak a language that would be readily understood by the Framers, who saw militias as an important vehicle through which civic virtue could be transmitted. The importance the Framers placed upon militias is …

Lynching And The Law In Georgia Circa 1931: A Chapter In The Legal Career Of Judge Elbert Tuttle, Anne S. Emanuel

William & Mary Bill of Rights Journal

Elbert Parr Tuttle joined the federal bench in 1954, shortly after the Supreme Court decided Brown v. Board of Education. In 1960, he became the Chief Judge of the United States Court of Appeals for the Fifth Circuit, the court with jurisdiction over most of the deep south. As Chief Judge, he forged a jurisprudence that proved effective in overcoming the intransigence and outright rebellion of those who had long denied fundamental constitutional rights to African Americans.

This Essay traces an episode that occurred in 1931, when Tuttle spearheaded an effort to obtain a fair trial for John Downer, a …

A Constitutional Bibliography, Thomas E. Baker

William & Mary Bill of Rights Journal

No abstract provided.

Incriminatory Effects Of Compliance With Irs Subpoenas For Personal Documents: An Analysis Of Current Approaches, Leah A. Kahl

William & Mary Bill of Rights Journal

This Note argues that creating a tax-crime exception to the privilege against self-incrimination countervenes both the language and the spirit of the Fifth Amendment. This Note further argues that the Ninth Circuit's creation of a tax crime-exception stemmed from a misinterpretation of precedent.

This Note describes the tax system and structure of the Internal Revenue Service (IRS), including its investigatory powers. The relationship between the IRS and the Department of Justice is discussed to ascertain the incriminatory effects of taxpayers' disclosures. A Ninth Circuit district court case, United States v. Troescher, is used as a framework for analyzing the Ninth …

Grappling With Gender Equality, Jerry R. Parkinson

William & Mary Bill of Rights Journal

In this twenty-fifth anniversary year of the enactment of Title IX of the Education Amendments of 1972, the issue of gender equity in athletics is as divisive as ever. Lawsuits by female athletes and the demise of many men's teams have changed perceptions of Title IX in the 1990s and have provided an impetus for a thorough reexamination of the gender equity issue.

In this Article, Professor Parkinson begins with a brief overview of the regulatory framework governing Title IX's application to athletics. He then examines the legal standards by which the Department of Education's Office for Civil Rights (OCR) …

The Essential Elements Of Judicial Independence And The Experience Of Pre-Soviet Russia, Thomas E. Plank

William & Mary Bill of Rights Journal

Judicial independence, which first developed in the Anglo-American legal system, is valued by many countries as an important condition for the rule of law. Its existence in any legal system, however, depends on concrete institutional arrangements. In this Article, Professor Plank identifies four institutional elements necessary to establish and maintain an independent judiciary: fixed tenure (with limited exceptions), fixed and adequate compensation, minimum qualifications, and limited civil immunity. The presence of these elements ensures an independent judiciary in many countries. The lack of permanent tenure for judges in most American states, however, raises serious questions about their independence.

To test …

A Clash Of Fundamental Rights: Conflicts Between The Fifth And Sixth Amendments In Criminal Trials, Roderick R. Ingram

William & Mary Bill of Rights Journal

The United States Constitution's Fifth and Sixth Amendments protect the rights of criminal defendants and witnesses. The Fifth Amendment's privilege against self-incrimination protects witnesses from forced self-incrimination, and the Sixth Amendment provides criminal defendants with the right to cross-examine prosecution witnesses and to have compulsory process for obtaining witnesses. These fundamental rights conflict when a prosecution witness invokes the Fifth Amendment privilege on cross-examination or when a defense witness invokes the privilege on direct-examination. A grant of either use or transactional immunity would remove the potential for self-incrimination, but courts are split on whether they possess the authority to grant …

The Failure Of The Religious Freedom Restoration Act Under Section 5 Of The Fourteenth Amendment, William W. Van Alstyne

Faculty Publications

No abstract provided.

Section 1: Profiles Of The Supreme Court, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Section 4: Business, Commerce, Property, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Section 5: Civil Rights, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Section 3: First Amendment, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Section 7: Criminal Law, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Section 6: Voting Rights, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Section 2: Moot Court, Clinton V. Jones, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Section 8: Federalism, Institute Of Bill Of Rights Law, William & Mary Law School

Supreme Court Preview

No abstract provided.

Should Lawyers Obey The Law?, William H. Simon

William & Mary Law Review

No abstract provided.