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Interest Elements In Tax Planning, Daniel S. Goldberg
Interest Elements In Tax Planning, Daniel S. Goldberg
Faculty Scholarship
This article discusses how interest has been and is being used in tax planning. The tax planning techniques using interest include charging too little interest or none at all, recalssifying interest as principal and allocating interest among time periods to optimize the tax consequences to the parties. The issues raised by these tax planning techniques go to the heart of the tax system. They suggest inadequacies in the development of the case law and in conventional tax thinking. The unifying principal is the divergence between the possible tax consequences and the clear economic consequences of each of the transactions. The …
Apartheid Baltimore Style: The Residential Segregation Ordinances Of 1910-1913, Garrett Power
Apartheid Baltimore Style: The Residential Segregation Ordinances Of 1910-1913, Garrett Power
Faculty Scholarship
On May 15, 1911, Baltimore Mayor J. Barry Mahool signed into law an ordinance for “preserving the peace, preventing conflict and ill feeling between the white and colored races in Baltimore City.” This ordinance provided for the use of separate blocks by African American and whites and was the first such law in the nation directly aimed at segregating black and white homeowners. This article considers the historical significance of Baltimore’s first housing segregation law.
Equal Divisions In The Supreme Court: History, Problems, And Proposals, William L. Reynolds, Gordon G. Young
Equal Divisions In The Supreme Court: History, Problems, And Proposals, William L. Reynolds, Gordon G. Young
Faculty Scholarship
No abstract provided.
Clinical Education In The Seventies: An Appraisal Of The Decade, Robert J. Condlin
Clinical Education In The Seventies: An Appraisal Of The Decade, Robert J. Condlin
Faculty Scholarship
Presentation to the Clinical Section of the Association of American Law Schools.
The Origins Of Freedom Of Speech And Press, David S. Bogen
The Origins Of Freedom Of Speech And Press, David S. Bogen
Faculty Scholarship
No abstract provided.
Book Review: Speech And Law In A Free Society, David S. Bogen
Book Review: Speech And Law In A Free Society, David S. Bogen
Faculty Scholarship
No abstract provided.
The Moral Failure Of Clinical Legal Education, Robert J. Condlin
The Moral Failure Of Clinical Legal Education, Robert J. Condlin
Faculty Scholarship
No abstract provided.
Meaningful Reform Of Plea Bargaining: The Control Of Prosecutorial Discretion, Donald G. Gifford
Meaningful Reform Of Plea Bargaining: The Control Of Prosecutorial Discretion, Donald G. Gifford
Faculty Scholarship
No abstract provided.
A Constitutional Analysis Of Ohio's New Drunk Driving Law, Donald G. Gifford, Howard M. Friedman
A Constitutional Analysis Of Ohio's New Drunk Driving Law, Donald G. Gifford, Howard M. Friedman
Faculty Scholarship
Ohio's recently revised DUI law faces a wide variety of challenges on constitutional grounds. Professors Gifford and Friedman describe these constitutional arguments and evaluate their merit by considering both broader constitutional principles and persuasive precedents in jurisdictions with similar statutes. In addition to their analysis of the statute's constitutionality, Professors Gifford and Friedman explore other constitutional issues likely to arise from the enforcement of the statute including ones concerning the implied consent provision, breath tests and the use of motions in limine by defendants in drunk driving prosecutions.