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Full-Text Articles in Law
Simple Audits For Simple Tax Partnerships, Andrew L. Lawson
Simple Audits For Simple Tax Partnerships, Andrew L. Lawson
Tennessee Law Review
New rules targeting sophisticated tax partnerships unnecessarily burden small, unsophisticated taxpayers. This is a familiar narrative in partnership tax. This time, the story takes place in the rules that prescribe the process by which the IRS audits and collects tax from partnerships and partners. Designed to limit abuse, the rules are highly complex and needlessly saddle small, simple businesses with increased compliance costs and potentially excessive tax liability. Ironically, at the same time, the rules leave loopholes for sophisticated organizations able to exploit them. This Article explains these disparate consequences and suggests solutions to both limit the loopholes for large …
Adjusting Pre- And Post-Judgment Interest Rates For Consumer Debt Collection Actions, Christine Abely
Adjusting Pre- And Post-Judgment Interest Rates For Consumer Debt Collection Actions, Christine Abely
Tennessee Law Review
This Article discusses how states can set fair, just, and equitable statutory pre- and post-judgment interest rates in the context of consumer debt collection litigation. Where states set pre- and post-judgment interest rates applicable to state civil actions, they generally choose one of the two following methods: (1) a fixed rate of interest, in some cases set decades ago and far exceeding the current market rate; or (2) a floating rate with a fixed percentage of interest added. Federal courts in civil actions with federal question jurisdiction apply a purely floating rate of interest tracking a market benchmark to calculate …
Illegal Exactions, Renee Burbank
Illegal Exactions, Renee Burbank
Tennessee Law Review
Illegal exactions, or unlawful exactions, are an amorphous category of government activities with two unifying characteristics: (1) the government acts in its sovereign capacity but beyond its authority, and (2) its action enriches the government at a person's or organization's expense. The law of illegal exactions has developed through infrequent clusters of cases over 150 years, without substantial academic evaluation or discourse. The case law, thus, often lacks theoretical coherence. Lacking a single defining framework to use, courts have borrowed from torts, Fifth Amendment takings, and due process claims to define the scope of illegal exactions. Although it is an …
Reframing Taxigration, Jacqueline Lainez Flanagan
Reframing Taxigration, Jacqueline Lainez Flanagan
Tennessee Law Review
Tax compliance by undocumented immigrant workers could and should be the architectural centerpiece of immigration reform. Analyzing this premise using broad economic frameworks and examining corresponding mechanisms in U.S. tax and immigration systems, this article seeks to reframe "taxigration" to signify tax filing as a threshold condition to legalization.
"Taxigration" was originally coined by immigration practitioners to signal the intersection between immigration and tax law, most often when individuals in the midst of legalization proceedings file tax returns to supplement their immigration petitions. Conversely, unauthorized workers with no viable path toward legalization must adhere to a tax filing mandate, facilitated …
Righteous Indignation: Prosecutorial Misconduct, Brady, And The Cognitive Limits Of Self-Policing, Jonathan Harwell, Marshall Jensen, Sarah Heath Olesiuk, Sally B. Seraphin
Righteous Indignation: Prosecutorial Misconduct, Brady, And The Cognitive Limits Of Self-Policing, Jonathan Harwell, Marshall Jensen, Sarah Heath Olesiuk, Sally B. Seraphin
Tennessee Law Review
No abstract provided.
Ethics And Evidence Too Hot To Handle, Douglas R. Richmond
Ethics And Evidence Too Hot To Handle, Douglas R. Richmond
Tennessee Law Review
No abstract provided.
Alternative Venture Capital: The New Unicorn Investors, Anat Alon-Beck
Alternative Venture Capital: The New Unicorn Investors, Anat Alon-Beck
Tennessee Law Review
The U.S. Securities and Exchange Commission has promulgated new rules designed to harmonize and improve the "patchwork" exempt offering framework, protect investors and facilitate capital formation. Additionally, the U.S. Department of Labor announced that the fiduciary responsibility provisions of the Employee Retirement Income Security Act of 1974 do not prohibit fiduciaries of 401(k) and other individual account plans from investing in, and undertaking exposure to, private equity investments. These policies address the concern that retail investors are missing out on investment opportunities, due to fewer listed firms and initial public offerings, the greater role of the private market in raising …
Foreword: From Suffrage To The Era, Wanda G. Sobieski
Foreword: From Suffrage To The Era, Wanda G. Sobieski
Tennessee Law Review
No abstract provided.
Gonzaga's Ghosts, Amanda B. Hurst
Gonzaga's Ghosts, Amanda B. Hurst
Tennessee Law Review
Pursuant to its sweeping Spending Power, Congress will spend several hundreds of billions of dollars funding federal-state spending programs this year, which states must utilize in accordance with Congress's specifications-not unlike a "contract" according to the Supreme Court. But what if a state does not toe the line Congress drew, i.e. the State "breaches" its promise? The Supreme Court opened a door in Maine v. Thiboutot, the genesis of the personal rights doctrine, to allow beneficiaries to use 42 U.S.C. § 1983 to challenge state officials' violation of spending legislation. But almost from the doctrine's inception, the Court has stressed …
She Stands On Her Own, Amongst Many: The Women Of The Tennessee Supreme Court, Bernice B. Donald, Emily T. Brait
She Stands On Her Own, Amongst Many: The Women Of The Tennessee Supreme Court, Bernice B. Donald, Emily T. Brait
Tennessee Law Review
No abstract provided.
And Then There Were Yellow Roses, Penny J. White
And Then There Were Yellow Roses, Penny J. White
Tennessee Law Review
No abstract provided.
Standing On The Shoulders Of Giants, Paula Schaefer
Standing On The Shoulders Of Giants, Paula Schaefer
Tennessee Law Review
No abstract provided.
Represent, Teri Dobbins Baxter
Reflections On Being A Small Part Of The Year Of The Woman, Jamie Ballinger
Reflections On Being A Small Part Of The Year Of The Woman, Jamie Ballinger
Tennessee Law Review
No abstract provided.
Subdivision And Conserved Farmland, Jess R. Phelps
Subdivision And Conserved Farmland, Jess R. Phelps
Tennessee Law Review
Limiting subdivision of conserved farmland is often a critical component of an agricultural conservation easement project's design. These restrictions are critical for ensuring that a protected farm remains of sufficient size and scale to continue to be viable for agricultural use. This form of restriction, however, is often undervalued by courts reviewing agricultural conservation easements as being secondary or incidental to the agricultural conservation easement's stated goal of preventing this land from being developed or converted to non-agricultural use. The purpose of this Article is to place subdivision restrictions in their appropriate context and to consider options for increasing their …
Are Literary Agents (Really) Fiduciaries?, Jacqueline B. Lipton
Are Literary Agents (Really) Fiduciaries?, Jacqueline B. Lipton
Tennessee Law Review
2018 was a big year for "bad agents" in the publishing world. In July, children's literature agent Danielle Smith was exposed for lying to her clients about submissions and publication offers. In December, major literary agency Donadio & Olson, which represented a number of bestselling authors, including Chuck Palahniuk (Fight Club), filed for bankruptcy in the wake of an accounting scandal involving their bookkeeper, Darin Webb. Webb had embezzled over $3 million of client funds. Around the same time, Australian literary agent Selwa Anthony lost a battle in the New South Wales Supreme Court involving royalties she owed to her …
Should We Flip On Flippers: A Rational Approach To Providing Penalty Reductions To Criminal Informers, Mirko Bagaric, Lidia Xynas, Daniel Mccord
Should We Flip On Flippers: A Rational Approach To Providing Penalty Reductions To Criminal Informers, Mirko Bagaric, Lidia Xynas, Daniel Mccord
Tennessee Law Review
No abstract provided.
A Shift In The Preemption Landscape, Douglas G. Smith
A Shift In The Preemption Landscape, Douglas G. Smith
Tennessee Law Review
No abstract provided.
Sovereign Speech In Troubled Times: Prosecutorial Statements As Extrajudicial Admissions, Amir Shachmurove
Sovereign Speech In Troubled Times: Prosecutorial Statements As Extrajudicial Admissions, Amir Shachmurove
Tennessee Law Review
On its face, Federal Rule of Evidence 801(d)(2) is elegantly simple. Distinguishing between neither private persons nor public entities, it renders admissible out-of-court statements made by an agent "authorized to make a statement on the subject" and by an agent or employee "on a matter within the scope of. . . [its] relationship" to the party per subparagraph (C) and (D), respectively. More colloquially, Evidence Rule 801(d)(2)(C) permits the introduction of an authorized representative's statements into a case's evidentiary record, and Evidence Rule 801(d)(2)(D) does the same for statements uttered by certain agents and employees. History partly vindicated the former, …
Fundraising: Bridging Title Ix Athletics Compliance Of The Equal Treatment Requirement And The Advancement Of Women Administrators In Intercollegiate Athletics, Dana Drew Shaw
Tennessee Law Review
No abstract provided.
From Suffrage To Citizenship: The Battle For Gender Equality At The Citadel, Valorie K. Vojdik
From Suffrage To Citizenship: The Battle For Gender Equality At The Citadel, Valorie K. Vojdik
Tennessee Law Review
No abstract provided.
Progress Is A Chameleon, Melanie D. Wilson
Cotten V Wilson: Toward A New Approach In Negligence Cases Involving Suicide, Alex B. Long
Cotten V Wilson: Toward A New Approach In Negligence Cases Involving Suicide, Alex B. Long
Tennessee Law Review
No abstract provided.