Digital Commons Network^™

The New Tax Legislative And Regulatory Process, Rebecca Kysar

Faculty Scholarship

This paper compares the enactment and implementation process for the 2017 Tax Cuts and Jobs Act (TCJA) to prior tax reform acts, as well as situates it within other developments in the legislative process more generally. It details how the 2017 enactment process solidifies reconciliation as the primary vehicle for the enactment of major tax measures, a trend nearly two decades in the making. The ambitious scope of the TCJA, as well as the rushed and partisan reconciliation process by which it was enacted, has led to ambiguities and instability in the legislation. These features have, in turn, posed an …

The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Kamin, David Gamage, Ari Glogower, Rebecca Kysar, Darien Shanske, Reuven Aviyonah, Lily Batchelder, J. Clifton Fleming, Daniel Hemel, Mitchell Kane, David Miller, Daniel Shaviro, Manoj Viswanathan

Faculty Scholarship

No abstract provided.

Redefining 'Employee' In The Gig Economy: Shielding Workers From The Uber Model, Ben Z. Steinberger

Fordham Journal of Corporate & Financial Law

Increasingly, companies in the gig-economy utilize independent contractors, rather than traditional employees, as a means to cut costs and decrease employment related liability. These companies rely on independent contractors for work and retain control over work typically performed by employees. But there are significant legal distinctions between employees and independent contractors; namely employees are protected in ways that independent contractors are not. Traditionally, employees are defined as workers over whom an employer exerts or retains the right to control the manner and means of the work. While the traditional test to determine whether an individual is an employee is set …

Ad Hoc Procedure, Pamela K. Bookman, David L. Noll

Faculty Scholarship

Ad hoc procedure” seems like an oxymoron. A traditional model of the civil justice system depicts courts deciding cases using impartial procedures that are defined in advance of specific disputes. This model reflects a process-based account of the rule of law in which the process through which laws are made helps to ensure that lawmakers act in the public interest. Judgments produced using procedures promulgated in advance of specific disputes are legitimate because they are the product of fair rules of play designed in a manner that is the opposite of ad hoc.

Actual litigation frequently reveals the inadequacy of …

Introduction: Examining White Collar Crime With Trifocals, Ellen S. Podgor

Fordham Urban Law Journal

No abstract provided.

Blue Skies For America In The Securities Industry… Except For New York: New York's Martin Act And The Private Right Of Action, Adam J. Gana, Michael Villacres

Fordham Journal of Corporate & Financial Law

No abstract provided.

Dodd-Frank's Impact On Sec Enforcement Actions In Light Of Janus Capital Group Inc. V. First Derivative Traders, Alexander Marton

Fordham Journal of Corporate & Financial Law

No abstract provided.

Making Impossible Tax Reform Possible, Susannah Camic Tahk

Fordham Law Review

The United States has long struggled to reform its federal income tax code. Despite enthusiastic and widespread bipartisan support for tax reform laws that would eliminate special–interest loopholes, the legislative process has been paralyzed when it comes to passing these laws. This Article proposes a solution to this seemingly intractable federal tax lawmaking paralysis. This paralysis arises because tax reform spreads its benefits among broad groups while concentrating its costs on narrow ones. Political science theory accurately predicts that laws with this cost–benefit allocation will fail. However, federal lawmakers can overcome tax lawmaking paralysis by distributing tax reform’s costs and …

Hola Preemption And The Original Intent Of Congress: Are Federal Thrifts Necessary To Stabilize The Housing Market?, Carliss N. Chatman

Fordham Journal of Corporate & Financial Law

This article studies legislation, regulations, and case law to analyze whether the Homeowners Loan Act, as well as other measures taken to stabilize federal thrifts in the last forty years, have served their original purpose. It also examines the impact of federal intervention on states and homeowners and the role that federally-chartered institutions such as banks and savings and loan associations played in the 2008 market collapse. Over the course of this analysis, particular attention is given to Title X of the Dodd-Frank Wall Street Reform and Consumer Protection Act. This act has numerous goals including implementing stronger consumer protections, …

Backdoor Bailout Disclosure: Must The Federal Reserve Disclose The Identities Of Its Borrowers Under The Freedom Of Information Act?, Alexander Sellinger

Fordham Journal of Corporate & Financial Law

No abstract provided.

The Tenth Annual A. A. Sommer, Jr. Lecture On Corporate, Securities, & Financial Law, Elisse B. Walter

Fordham Journal of Corporate & Financial Law

No abstract provided.

Federal Regulation And Legislation In The Wake Of The Subprime Mortgage Meltdown: A Legal Philosophical Analysis Of Federal Government Responses To Market Bubbles, Joshua Wirth

Fordham Journal of Corporate & Financial Law

No abstract provided.

The Attorney-Client Privilege Protection Act: The Prospect Of Congressional Intervention Into The Department Of Justice's Corporate Charging Policy, Andrew Gilman

Fordham Urban Law Journal

This Note analyzes the Privilege Protection Act, focusing on how it might change corporate white-collar prosecutions. Part I of this Note explores the mechanics of the corporate privilege, the development of the DOJ's waiver policy, and the structure of the Privilege Protection Act. Part II addresses the conflicting views on whether the Privilege Protection Act will bolster corporate attorney-client privilege, provide for the effective and efficient prosecution of white-collar crime, and promote ethical prosecutorial practices. Finally, Part III argues that the Privilege Protection Act is a misguided attempt to correct a greater systemic problem with the corporate attorney-client privilege and …

Below The Surface: Comparing Legislative History Usage By The House Of Lords And The Supreme Court , James J. Brudney

Faculty Scholarship

In 1992, the Law Lords (the judicial arm of the House of Lords) overruled more than two centuries of precedent when it decided in Pepper v. Hart that courts could refer to and rely on legislative history to aid in construing enacted laws. The ensuing fourteen years have witnessed a robust debate among British judges and legal scholars as to the scope and propriety of Pepper. This article offers the first empirical and comparative analysis of how Britain's highest court has used previously excluded legislative history materials in its judicial decisions. Although the Law Lords opened the door to reliance …

The Political Dynamics Of Corporate Legislation: Lessons From Israel, Yael T. Ben-Zion

Fordham Journal of Corporate & Financial Law

No abstract provided.

Wild Political Dreaming: Constitutional Reformation Of The United States Senate, Scott J. Bowman

Fordham Law Review

No abstract provided.

Who Should Win The Garbage Wars? Lessons From The Low-Level Radioactive Waste Policy Act, Jane Chuang

Fordham Law Review

No abstract provided.

Presidential And Vice Presidential Succession: Overview And Current Legislation, Thomas H. Neale, Congressional Research Service. Library Of Congress, Government And Finance Division. Library Of Congress

Congressional Materials

Reviews legislative history of presidential and vice presidential succession.

The Private Securities Law Reform Act: Is It Working?, Hon. Edward R. Becker, Hon. Milton I. Shadur, Jill E. Fisch, Gregory P. Joseph

Fordham Law Review

No abstract provided.

Legislating With Integrity, Jeremy Waldron

Fordham Law Review

No abstract provided.

Should Canada Enact A New Sui Generis Database Right? , C.D. Freedman

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.

Regulations Governing Drugs And Performance Enhancers In Sports, Edward Jurith, Adolpho A. Birch, Robert Housman, Ronald Klempner

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.

Redeeming The Welshed Guarantee: A Scheme For Achieving Justiciability, Ethan J. Leib

Faculty Scholarship

In this article, I suggest that Congress re-pass its progressive legislation under the jurisdictional basis of its Guarantee Clause power. While arguments for justiciability continue to be made, a pragmatic way to achieve it has not been spelled out. Part II will lay out versions of republicanism I hope to see discussed in the context of the Guarantee Clause. Part III will explore republicanism's excessive attention on the courts, recommending the aforementioned approach of Jeremy Waldron. Part IV will briefly suggest how some of the legislation recently curtailed by the Supreme Court might be justified under a theory of legislative, …

But Can She Keep The Car? Some Thoughts On Collateral Retention In Consumer Chapter 7 Cases, Marianne B. Culhane, Michaela M. White

Fordham Journal of Corporate & Financial Law

No abstract provided.

Leach Keynote Address, James A. Leach

Fordham Journal of Corporate & Financial Law

No abstract provided.

Panel Ii: The Conflict Between Commercial Speech And Legislation Governing The Commercialization Of Private Sector Data, Jennifer Barrett, Evan Hendricks, Solveig Singleton, David Sobel

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.

Recent Changes In The Duration Of Copyright In The United States And European Union: Procedure And Policy, Lisa M. Brownlee

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.

Welfare Reform And Child Care: A Proposal For State Legislation, Clare Huntington

Faculty Scholarship

The shortage of subsidized child care creates three problems. First, it contributes to underemployment because job options are greatly reduced when child care is unavailable. Second, it erodes the wages of parents who do work because low-income families spend a debilitating percentage of their earnings to pay for the care of their children. Third, it relegates many children to poor quality child care settings, compromising their academic potential and social well-being, and placing them at risk for delinquency and dependency. Part I of this article discusses the current paucity of quality, affordable child care, and the effects of this shortage. …

Rules Of The Road: The Constitutional Limits Of Restricting Indecent Speech On The Information Superhighway, Stacey J. Rappaport

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.

Patenting Life In The European Community: The Proposed Directive On The Legal Protection For Biotechnological Inventions, Janice Mccoy

Fordham Intellectual Property, Media and Entertainment Law Journal

No abstract provided.