Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- 1st-10th Amendments (1)
- Administrative law (1)
- Australia politics and government (1)
- Australian Executive Power (1)
- Constitutional structure (1)
-
- Corporate governance (1)
- Executive Power (1)
- Executive power (1)
- Gift taxes (1)
- History of executive power (1)
- Land use (1)
- Law enforcement (1)
- Legal ethics (1)
- Money in politics (1)
- Municipal corporations (1)
- Presidential Constitutional Interpretation (1)
- Separation of powers (1)
- Signing Statements (1)
- State governments (1)
- Statutory interpretation (1)
- Tax exemption (1)
- Unconstitutional conditions doctrine (1)
Articles 1 - 8 of 8
Full-Text Articles in Law
Person, State, Or Not: The Place Of Business Corporations In Our Constitutional Order, Daniel J.H. Greenwood
Person, State, Or Not: The Place Of Business Corporations In Our Constitutional Order, Daniel J.H. Greenwood
University of Colorado Law Review
Business corporations are critical institutions in our democratic republican, market-based, economic order. The United States Constitution, however, is completely silent as to their status in our system. The Supreme Court has filled this silence by repeatedly granting corporations rights against the citizenry and its elected representatives.
Instead, we ought to view business corporations, like municipal corporations, as governance structures created by We the People to promote our general Welfare. On this social contract view, corporations should have the constitutional rights specified in the text: none. Instead, we should be debating which rights of citizens against governmental agencies should also apply …
Restore The Republic: The Incompatibility Between The Taxpayer's Bill Of Rights And The Guarantee Clause, Joshua Pens
Restore The Republic: The Incompatibility Between The Taxpayer's Bill Of Rights And The Guarantee Clause, Joshua Pens
University of Colorado Law Review
No abstract provided.
Dear Irs, It Is Time To Enforce The Campaigning Prohibition. Even Against Churches, Samuel D. Brunson
Dear Irs, It Is Time To Enforce The Campaigning Prohibition. Even Against Churches, Samuel D. Brunson
University of Colorado Law Review
In 1954, Congress prohibited tax-exempt public charities, including churches, from endorsing or opposing candidates for office. To the extent a tax-exempt public charity violated this prohibition, it would no longer qualify as tax-exempt, and the IRS was to revoke its exemption.
While simple in theory, in practice, the IRS rarely penalizes churches that violate the campaigning prohibition and virtually never revokes a church's tax exemption. And, because no taxpayer has standing to challenge the IRS's inaction, the IRS has no external imperative to revoke the exemptions of churches that do campaign on behalf of or against candidates for office.
This …
Viewing The Supreme Court's Exactions Cases Through The Prism Of Anti-Evasion, Michael B. Kent Jr.
Viewing The Supreme Court's Exactions Cases Through The Prism Of Anti-Evasion, Michael B. Kent Jr.
University of Colorado Law Review
This Article considers the U.S. Supreme Court's 2013 decision in Koontz v. St. Johns River Water Management District, which extended the application of the Court's framework for evaluating the constitutionality of land use exactions (known as the Nollan/Dolan test). The majority of the Court relied heavily on the unconstitutional conditions doctrine, explaining that this doctrine formed the basis not only for the Nollan/Dolan framework but also for the extension of that framework to Koontz's new factual setting. Four members of the Court dissented. Although the dissenting justices seemingly agreed with several of the majority's propositions, they vigorously opposed the manner …
Executive Power Under The Constitution: A Presidential And Parliamentary System Compared, Gabrielle Appleby, Adam Webster
Executive Power Under The Constitution: A Presidential And Parliamentary System Compared, Gabrielle Appleby, Adam Webster
University of Colorado Law Review
No abstract provided.
The President's Faithful Execution Duty, Harold H. Bruff
The President's Faithful Execution Duty, Harold H. Bruff
University of Colorado Law Review
No abstract provided.
Presidential Constitutional Interpretation, Signing Statements, Executive Power, And Zivotofsky, Henry L. Chambers, Jr
Presidential Constitutional Interpretation, Signing Statements, Executive Power, And Zivotofsky, Henry L. Chambers, Jr
University of Colorado Law Review
No abstract provided.
The Presidential Statutory Stretch And The Rule Of Law, Peter M. Shane
The Presidential Statutory Stretch And The Rule Of Law, Peter M. Shane
University of Colorado Law Review
No abstract provided.