Law Commons^™

Tax Enforcement By The Private Sector: Deputizing Tax Insurers, Heather M. Field

Indiana Law Journal

The IRS is outgunned when trying to ensure compliance by large corporations and other sophisticated taxpayers. The private sector can help. Private sector actors, such as financial institutions, employers, and whistleblowers, have been valuable allies in the IRS’s efforts to improve compliance and enforcement. This Article argues for using another, largely overlooked, private sector party—tax insurers—to expand the IRS’s enforcement abilities. Tax insurers insure sophisticated taxpayers’ uncertain tax positions (e.g., the tax-free treatment of a corporate spinoff or tax credits critical to a renewable energy project). For a premium, a tax insurer agrees to pay any additional taxes owed with …

The Care Bureaucracy, Yiran Zhang

Indiana Law Journal

The state plays an increasingly crucial role in providing home care as an aging population leads to mounting care needs. The public care system in the United States delivers home care and compensation for care work through an increasingly bureaucratic mode of governance featuring task-list enumeration, documentation, professional supervision, and exacting surveillance. The process adopts a rigid functional approach to define, measure, and regulate care that creates tension with home care’s relational, fluid, and person-centered dimensions. Through the concept of “care bureaucracy,” this Article describes the status quo disciplinary bureaucracy governing public home care, analyzes its political economy context, including …

Love, Liberalism, Substituted Judgment, James Toomey

Indiana Law Journal

Under the doctrine of substituted judgment, decision-makers for adults without legal capacity are to make the decision the person in their care would have made. In cases involving irreversible cognitive decline—where substituted judgment is most frequently applied—scholars have struggled to explain it, resorting to mysterious metaphysical claims. These philosophical acrobatics seem necessary because the person for whom the decision is made cannot appreciate it, and, philosophically, they may not be the same person they had been.

This Article offers a novel account of substituted judgment that circumvents these challenges. I argue first that the doctrine is straightforwardly justified in cases …

A Theory Of Genetic Dimensions In The Law, Yaniv Heled, Liza Vertinsky, Ana Santos Rutschman

Indiana Law Journal

Since the biotechnology revolution of the 1970s, genetic science and genetic technology have captured the public imagination. They have become a centerpiece of how we understand ourselves, our relationship with other humans, other living beings, our environment, and—indeed—with the universe. Through this evolution of understanding, genetic phenomena have acquired many meanings, some rooted in objective reality and others subjective and dependent on individual perceptions and sentiments.

However, legal decision-making and policymaking have not kept pace and reflect only a partial understanding of the multiple dimensions of genetic phenomena, which are forced into narrowing legal pathways, neglecting vital interests. As the …

Taxation Of Intellectual Property Litigation, Chitra A. Ram

IP Theory

In the field of intellectual property law, few attorneys consider the tax implications of legal proceedings prior to undertaking litigation. In studying the interdisciplinary space between intellectual property law, litigation, and taxation practices, this Article hopes to further expand existing research on the scope and incentives behind intellectual property protection in the United States, the policies underlying the system of federal income taxation adopted by the United States, and the precedents upheld by courts in deciding matters at the nexus of intellectual property litigation costs, expenses, and taxation.

What's Not Natural Phenomena? Let's Consider A Three-Step Innovative Concept Test For Composition Of Matter Claims, Sydney Hancock

IP Theory

Biotechnology innovation is rapidly growing, especially in the realm of biotech. This growth leads to questions about patent subject matter eligibility of natural phenomena. For example, currently the human genome and microbiome are being extensively studied, bacteriophages are being edited, animals are being cloned, and CRISPR is widespread. Additionally, composition of matter patent claims give the most protection to patent holders. Therefore, knowing when a natural phenomenon veers into human innovation is important for courts, lawyers, and innovators in the era of biotechnology and genetic engineering.

Part I discusses the history of Supreme Court cases on natural phenomena subject matter …

Direct To Consumer Or Direct To All: Home Dna Tests And Lack Of Privacy Regulations In The United States, Karen J. Kukla

IP Theory

Although the U.S. has some measures of privacy protection for genetic data, the lack of a comprehensive approach to protecting direct-to-consumer genetic testing results in privacy violations for both consumers and their relatives. This essay explores the critical need for the U.S. government to address these privacy violations and argues that the U.S. should approach the problem and strategize a solution similar to the European Union’s (EU) General Data Protection Regulation (GDPR). Part I identifies current United States law, both federal and state regulations that address DTC-GT and genetic privacy. Part II examines the lack of regulation surrounding current DTC-GT …

A Closer Look At The "Eye" Test: The British Influence On Early American Design Patent Infringement Law, Mark D. Janis

IP Theory

The Supreme Court has asserted that “[t]he Patent Clause in our Constitution ‘was written against the backdrop’ of the English system.” That notion has a long lineage. In 1818, the author of an anonymous “Note on the Patent Laws,” widely assumed to be Justice Story, claimed that “[t]he patent acts of the United States are, in a great degree, founded on the principles and usages which have grown out of the English statute on the same subject.”

But these generalizations significantly overstate—and oversimplify—the influence of British law on the nascent American jurisprudence of patents. Early American jurists felt no reluctance …

Qualified Immunity And The Unintentional, Or Intentional, Chill On Free Speech, Madison Heiney

Indiana Journal of Law and Social Equality

No abstract provided.

The Social Value Of Intellectual Property, Alina Ng Boyte

IP Theory

No abstract provided.

Encouraging Public Access To Pharmaceuticals Through Modified Protection Of Clinical Trial Data, Scott M. Nolan Ii

IP Theory

Part I of this Article investigates the development of pharmaceuticals and clinical trial data with a focus on patent and data protection. Part II evaluates the effects of protection and the challenges it poses to widespread public pharmaceutical access. Part III discusses two scholarly approaches to the public access issue that focus on clinical data protection and their associated challenges. In light of these scholarly works, Part IV suggests a new approach to clinical trial data protection that aims to improve public pharmaceutical access while maintaining the incentives to invent for drug developers.

The Irrationality Of Child Support Enforcement In The United States: Harming Children And Punishing The Poor, Hannah Pitcher

Indiana Journal of Law and Social Equality

No abstract provided.

Protection And Prevention: The Shortcomings Of U.S. Copyright Law In Combatting Cultural Appropriation In The Fashion Industry, Luke E. Steffe

IP Theory

American fashion represents an eclectic patchwork of diverse experiences and ideas; however, drawing upon Indigenous communities’ cultural identities and sacred traditions can easily cross the line between inspiration and appropriation. In reality, designs derived from culturally significant symbols, which have been stolen from Indigenous communities and stripped of their meaning, flood the American market. From runway shows to sports teams’ mascots to undergarment designs, these manifestations of cultural appropriation occur legally under the existing U.S. copyright regime, and adaptations to the current, Westernized system of intellectual property (IP) rights must integrate Indigenous perceptions of communal ownership with respect to their …

Serving Only To Oppress: An Intersectional And Critical Race Analysis Of Constitutional Originalism Inflicting Harm, Ethan Dawson

Indiana Journal of Law and Social Equality

“[T]imes can blind us to certain truths and later generations can see that laws once thought necessary and proper in fact serve only to oppress.” - Justice Anthony Kennedy, Lawrence v. Texas (2003)

This Note will first focus on a historical analysis of originalist constitutional interpretation, drawing attention to initial disparities in the Constitution incompatible with our current social context. It will discuss modern originalism as a method of perpetuating systemic shortcomings, drawing specific attention to originalist interpretation as a method of oppression against white women and people of color, specifically Black women. In analyzing the harm originalism does to …

Incombustible Ideas: Evaluating The Impact Of Federal Court Opinions Regarding Book Banning In Public-School Libraries, Noah T. Holloway

Indiana Journal of Law and Social Equality

No abstract provided.

Syringe Service Programs In Indiana: Moving Past The “Moral” Concerns Of Harm Reduction Towards Effective Legislation, Steven Nisi

Indiana Journal of Law and Social Equality

No abstract provided.

Why Judges Should Use 18 U.S.C. § 3553 To Assess Prison Sentences Qualitatively In The Context Of Collateral Relief, Luke Doughty

Indiana Journal of Law and Social Equality

No abstract provided.

An Old Illness: How The United States Uses Racist And Xenophobic Ideas About Disease To Exclude Haitian Migrants During The Covid-19 Pandemic, Emily Mcconnville

Indiana Journal of Law and Social Equality

No abstract provided.

Fair Use Failing The First Amendment? How The Parody And Satire Dichotomy May Be Stunting Political Discourse, Megan L. Wheeler

IP Theory

The First Amendment, in certain circumstances, is used as a defense to “protect[] satire and parody as a form of free speech and expression.”2 When it comes to jokes, “[q]uestions . . . have arisen in case law [pertaining to satire typically] concerning libel, emotional distress and copyright infringement.”3 Further, in a right of publicity claim, “[t]he First Amendment clearly protects all but the most intrusive coverage of news, or details of a person’s private life, such as are reported in the tabloid press or talk shows.”4 This demonstrates that humor and satire have a close relationship with the First …

Fair’S Fair: How Public Benefit Considerations In The Fair Use Doctrine Can Patch Bias In Artificial Intelligence Systems, Patrick K. Lin

Indiana Journal of Law and Social Equality

The impact of artificial intelligence (AI) expands relentlessly despite well documented examples of bias in AI systems, from facial recognition failing to differentiate between darker-skinned faces to hiring tools discriminating against female candidates. These biases can be introduced to AI systems in a variety of ways; however, a major source of bias is found in training datasets, the collection of images, text, audio, or information used to build and train AI systems. This Article first grapples with the pressure copyright law exerts on AI developers and researchers to use biased training data to build algorithms, focusing on the potential risk …

Tinder Love And Care: Proposing An Industry Self-Regulation Policy Implementing Safety Procedures For Dating App Companies, Marissa Meredith

Indiana Law Journal

Online dating companies have monetized and capitalized on the idea of finding love, creating a billion-dollar industry matching individuals with their “soul mates.” With its perks and benefits, the online love industry is not without risk. Despite some dating companies limiting user eligibility in their terms and conditions to those without felony and sexual offense convictions, there is no actual screening process established by these companies. Furthermore, there are no uniform safety protocols among dating app companies. This lack of uniformity coupled with access to all, including violent offenders, allows repeat offenders to engage in “delightful” conversations with unsuspecting strangers …

Just-Right Government: Interstate Compacts And Multistate Governance In An Era Of Political Polarization, Policy Paralysis, And Bad-Faith Partisanship, Jon Michaels, Emme M. Tyler

Indiana Law Journal

Those committed to addressing the political, economic, and moral crises of the day— voting rights, racial justice, reproductive autonomy, gaping inequality, LGBTQ rights, and public health and safety—don’t know where to turn. Federal legislative and regulatory pathways are choked off by senators quick to filibuster and by judges eager to strike down agency rules and orders. State pathways, in turn, are compromised by limited capacity, collective action problems, externalities, scant economies of scale, and—in many jurisdictions—a toxic political culture hostile to even the most anodyne government interventions. Recognizing the limited options available on a binary (that is, federal or state) …

The Future Of Roe And The Gender Pay Gap: An Empirical Assessment, Itay Ravid, Jonathan Zandberg

Indiana Law Journal

In Dobbs v. Jackson Women’s Health Organization, the Supreme Court upheld a Mississippi law that prohibits nearly all abortions after the fifteenth week of pregnancy and overruled the holding in Roe v. Wade. Among the many arguments raised in Dobbs in an attempt to overturn Roe, the State of Mississippi argued that due to “the march of progress” in women’s role in society, abortion rights are no longer necessary for women to participate equally in economic life. It has also been argued that there is no empirical support to the relationship between abortion rights and women’s economic success in society. …

The Rise Of Corporate Guidelines In The United States, 2005-2021: Theory And Evidence, Asaf Eckstein

Indiana Law Journal

Institutional investors are legally obliged to be faithful stewards of their portfolio companies. Yet, the conventional wisdom among commentators is that institutional investors have failed to perform this obligation because they are not incentivized to make adequate investments in corporate governance. This Article contends that this criticism is based on an incomplete analysis that misses a critical aspect of the operation of institutional investors. The critics focus exclusively on institutional investors’ efforts in actively engaging with the managements of their portfolio companies. They ignore, however, an important passive governance tool that institutional investors routinely use: corporate guidelines. Corporate guidelines are …

In The Best Interests Of Whom?: An Analysis Of Judicial Bias In Custody Disputes Involving Transgender Children, Caden Pociask

Indiana Law Journal

Anti-transgender discrimination and bias loom large in many areas of our society, but perhaps one of the most concerning settings is within the four walls of a courtroom. Evidence suggests that judicial decision making in custody determinations involving transgender children are influenced by anti-transgender bias. In this Note, I examine the current best practice for treating transgender children, the affirmative model, and explore the legal landscape of custody cases involving parents who disagree on how to treat their transgender child. I then suggest a model of comprehensive judicial education reform to help eliminate antitransgender bias from family courts in the …

A Newfound Power: How The Ohio Supreme Court Should Approach The Next Partisan Gerrymander, Bradley Davis

Indiana Law Journal

Partisan gerrymandering is a practice as old as the nation itself and a problem both state and federal courts continue to struggle with. In 2015, the people of Ohio overwhelmingly voted to amend the state constitution to prevent overly partisan outcomes in state legislative redistricting. Following the 2021 redistricting cycle, the Ohio Supreme Court narrowly struck down several redistricting proposals in what devolved into a protracted fight with legislators and executive officials. This Note carefully lays out the development of redistricting jurisprudence, Ohio’s relevant constitutional provisions, and various state and federal judicial approaches to alleged gerrymanders. Using a combination of …

Pain Management, Disorders Of Consciousness, And Tort Law: An Emergency Tort To Fix A Longstanding Injustice, Joseph J. Fins, Zachary E. Shapiro

Indiana Law Journal

We address the systemic undertreatment of pain for individuals diagnosed with disorders of consciousness (DoC). Patients with DoC are often unable to communicate due to damage to their brains, and because DoC patients appear to be insensate, practitioners often believe that these patients are unable to feel pain and may not offer them analgesia, even before painful medical procedures. However, science shows that many DoC patients are able to feel pain, even if they are unable to communicate their distress. This Article moves from recognition of this problem to proposing solutions, in particular exploring what the legal system can do …

Jury-Related Errors In Copyright, Zahr K. Said

Indiana Law Journal

Copyright law is surprisingly hard. Copyright does not do what laypeople think it does, nor do its terms mean what laypeople expect. Copyright also possesses systemic indeterminacy about what it protects and the extent of that protection. For laypeople, copyright law is decidedly “user-unfriendly.” Nonetheless, copyright law reserves for lay jurors its most-litigated, most difficult, and most consequential question at trial: whether works are “substantially similar” and thus infringing. Many have criticized this allocation because in the context of copyright law, juries effectively have the power to expand or contract owners’ rights with little oversight or correction. But blaming the …

Climate Security Insights From The Covid-19 Response, Mark Nevitt

Indiana Law Journal

The climate change crisis and COVID-19 crisis are both complex collective action problems. Neither the coronavirus nor greenhouse gas (GHG) emissions respect political borders. Both impose an opportunity cost that penalizes inaction. They are also increasingly understood as nontraditional, novel security threats. Indeed, COVID-19’s human cost is staggering, with American lives lost vastly exceeding those lost in recent armed conflicts. And climate change is both a threat accelerant and a catalyst for conflict—a characterization reinforced in several climate-security reports. To counter COVID-19, the President embraced martial language, stating that he will employ a “wartime footing” to “defeat the virus.” Perhaps …

Second Chances In Criminal And Immigration Law, Ingrid V. Eagly

Indiana Law Journal

This Essay publishes the remarks given by Professor Ingrid Eagly at the 2022 Fuchs Lecture at Indiana University Maurer School of Law. The Fuchs Lecture was established in honor of Ralph Follen Fuchs in 2001. Professor Fuchs, who served on the Indiana University law faculty from 1946 until his retirement in 1970, was awarded the title of university professor in recognition of his scholarship, teaching, and public service. In her Fuchs lecture, Professor Eagly explores the growing bipartisan consensus behind “second chance” reforms in the state and federal criminal legal systems. These incremental reforms acknowledge racial bias, correct for past …