Law Commons^™

The Normative Underpinnings Of Taxation, Sagit Leviner Dr.

Sagit Leviner Dr.

Questions about the appropriate rules and mechanisms of taxation are, first and foremost, questions concerning the nature of society. What can be taxed, what cannot, for what purpose, when, and how, are all matters that go to the heart of society and, in particular, concern society’s underlying beliefs and values vis-à-vis the meaning and attainment of justice. This Article explores the role of normative values and theory in tax policymaking. It suggests that a candid elaboration of normative perspectives, and how they shed light on taxation, could lead to a better understanding of society as well as a better tax …

The America Invents Act May Be Constitutionally Infirm If It Repeals The Bar Against Patenting After Secret Commercial Use, Ron D. Katznelson

Ron D. Katznelson

No abstract provided.

The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.

Sagit Leviner Dr.

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. The IRS suggests achieving these increases in oversight through numerous measures, including preparer registration, competency testing, continuing professional education, ethical standards, and enforcement. Effective August, 2011, new paid preparer regulation requires all tax return preparers who offer their services for a fee to register and obtain a unique Preparer Tax Identification Number (PTIN) that must be used to sign all returns they prepare. Given that additional preparer regulation is expected to come into effect within the next …

La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García

Bruno L. Costantini García

La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)

Freedom To Achieve: The Future Of Student-Led Organizations Within The Public School System, Braden W. Johnson

Braden W Johnson

On-campus religious organizations have received special protections according to their First Amendment rights and the Equal Access Act of 1984. As more controversial organizations have been incorporated within the public school system, school administrators have found it increasingly hard to control the effects of these groups. This article argues for a revision to the Equal Access Act which strengthen's a school's ability to place restrictions on the formation of controversial clubs.

The Gentleman From New York: Congressional Discipline In The Light Of Powell V Mccormack, Braden W. Johnson

Braden W Johnson

In this article, I examines the seating controversy between Rep. Adam Clayton Powell, Jr. and the House of Representatives, and describe the Supreme Court's protection of Powell's right to be seated. Furthermore, I argue that this precedent influenced the Senate to seat Roland Burris, the embattled Illinois Senator appointed by Gov. Rod Blagojevich, without delay.

Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García

Bruno L. Costantini García

Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.

Reasserting Its Constitutional Role: Congress's Power To Independently Terminate A Treaty, David (Dj) C. Wolff

David (Dj) C. Wolff

Who has the authority to terminate a treaty? The Constitution’s text is silent on the matter and historical precedent has been anything but consistent. Recently, the debate has focused on whether the President can unilaterally terminate a treaty without considering Congressional concerns: witness President Carter’s termination of the 1954 Mutual Defense Treaty with Taiwan and President Bush’s 2001 termination of the Anti-Ballistic Missile Treaty with Russia. There has been comparatively little analysis of the converse question; does Congress have the unilateral power to terminate a treaty in the face of Presidential opposition? This question invokes strong separation of powers considerations; …

Regulating From Typewriters In An Internet Age: The Development & Regulation Of Mass Media Usage In Presidential Campaigns, Anthony J. King

Anthony J. King

The American election process has become a misleading process of campaign promises and self-promotion, thus diluting its primary and most fundamental purpose. This discrepancy can be traced to three primary groups; (1) the candidates, who supplied the motive; (2) the mass media, who supplied the means; and (3) the electorate, who so far have allowed it to happen. Seeking to remedy the situation lawmakers have turned to regulations of the media in attempt to assure fairness and nurture the marketplace of ideas. These numerous attempts at fairness have been met with a mixed reception and mixed results leading to questions …

Patent Reversion: An Employee-Inventor's Second Bite At The Apple, Richard Kamprath

Richard Kamprath

In an attempt to more fully compensate employee-inventors without harming the return on investment of employers, a patent reversion is proposed in which the rights to the patent revert to joint ownership between the original inventor and the current owner. In Section I, the background of the relationship between employer and employee-inventor will be discussed in terms of patent rights. This section will outline the problems inherent in the pre-assignment status quo of these rights from employees to employers. Section II will begin with Part A, which is a review of previously proposed solutions to the under-compensation of employee-inventors. The …

An Increased Role For The Department Of Education In Addressing Federalism Concerns, Benton C. Martin

Benton C. Martin

The No Child Left Behind Act of 2001 (NCLB), one of the most important pieces of education legislation in our nation’s history, is overdue for reauthorization. Prior attempts at reauthorization have failed because of political controversy surrounding the Act, including controversy surrounding the extent of the federal role in education. NCLB does not fit squarely into traditional models of federalism and new theories of federalism have emerged to address the unique new dynamics raised by its expansive use of the federal spending power. This Article argues these theories point to practical changes that Congress can make to improve NCLB.

Although …

Approaching Rule Of Law In Post-Revolution Egypt, Ahmed Eldakak

Ahmed Eldakak

Partial absence of rule of law was a central reason for the Egyptian Revolution in 2011, and the Revolution provides a golden opportunity to establish full rule of law in Egypt. Using a substantive approach to interpreting the rule of law doctrine, this Article analyzes the aspects of absence of rule of law before the Revolution. The former regime disregarded the rule of law by amending the constitution to promote the rule of the president, issuing laws that served the interests of the president’s entourage, not enforcing judicial decisions, restricting freedom of speech, and concentrating the power in the hands …

Back To The Future: Introducing Constructive Feminism For The Twenty-First Century: A New Paradigm For The Family And Medical Leave Act, Arianne Renan Barzilay Dr.

Arianne Renan Barzilay Dr. (J.S.D., New York University School of Law)

Abstract: At least ninety percent (90%) of American parents, mothers and fathers, say they are experiencing an acute shortage of time spent with family and an intense work-family conflict. This article provides a history and a theory that should inform our conceptualization of work-family regulation. It points to the neglected history of working-class social feminism. It shows how working-class social feminists at the beginning of the twentieth century advocated for “constructive feminism”—government support, by way of labor regulation, of what this article terms “multidimensionalism”—a life enriched by meaningful dimensions of work, family, civic participation, and culture. The Article extends this …

Regulation Not Prohibition: The Comparative Case Against The Insurable Interest Doctrine, Sharo Michael Atmeh

Sharo M Atmeh

American law requires an insurable interest—a pecuniary or affective stake in the subject of an insurance policy—as a predi-cate to properly obtaining insurance. In theory, the rule prevents both wagering on individual lives and moral hazard. In practice, the doctrine is avoided by complex insurance transaction structuring to effectuate both origination and transfers of insurance by individuals without an insurable interest. This paper argues that it is time to ab-andon the insurable interest doctrine. As both the English and Aus-tralian experiences indicate, elimination of the insurable interest doctrine will have little detrimental pecuniary effect on the insurance industry, while freeing …

The Role Of The Law In The Availability Of Public Transit And Affordable Housing In Atlanta’S West End, Elliott Lipinsky

ELLIOTT LIPINSKY

The Federal Transit Administration (FTA) is a branch of the U.S. Department of Transportation that administers federal funds and provides technical assistance for the support of locally operated public transit systems. MARTA / Atlanta metro area are part of FTA Region IV (the Southeast). FTA would be involved, for instance, in financing the federal grant monies discussed above. But actual regulation of operations (i.e., what MARTA does each day, or what MARTA will plan to do regionally) is more closely regulated by Georgia agencies.

Until recently, the Atlanta metropolitan area had no powerful central agency to coordinate regional transit. The …

The Oil And Gas Evolution: Learning From The Hydraulic Fracturing Experiences In North Dakota And West Virginia, Joshua P. Fershee

Joshua P Fershee

This Article discusses major differences and similarities in U.S. oil and gas extraction via hydraulic fracturing through a comparison of the experiences in North Dakota and West Virginia. Although there are other parts of the country experiencing growth in oil and gas extraction, Pennsylvania and Texas as but two examples, North Dakota and West Virginia are particularly apt for comparison. Both states have relatively small populations, meaning that the impact of large-scale energy extraction in each state is likely to have a large impact on the state, economically, environmentally, and socially.

This Article focuses on three main areas of comparison. …

Minors & Cosmetic Surgery: An Argument For State Intervention, Derrick Diaz

Derrick Diaz Mr.

This article focuses on whether a state may intervene to prevent minors from obtaining medically unnecessary cosmetic surgery. The article concludes that a state may prohibit such a procedure without running afoul of parental liberty interests by showing severe risk of harm to the minor. Furthermore, the article proposes that minors not have access to cosmetic surgery unless found by a court to be medically necessary. If medical necessity has been shown, then the parental presumption must control. However, if medical necessity has not been shown, then the service should be prohibited the same as any regulated service or product …

High Speed Rail In America: An Evaluation Of The Regulatory, Real Property, And Environmental Obstacles A Project Will Encounter, Darren A. Prum, Sarah L. Catz

Darren A. Prum

In 2009, President Barak Obama allocated $8 billion in stimulus funding for high speed rail projects across the United States. One year later, in 2010, an additional $2.5 billion was distributed to corridors with High Speed Rail Projects. Even though the most recent congressional budget eliminated high speed rail funding, many corridors are working diligently to break ground by the end of 2012. Before a high speed rail project can be fully implemented there are many legal and environmental issues and regulations to examine. This paper conducts a complete analysis of those issues and regulations and suggests how to apply …

In Third Parties We Trust? The Growing Antitrust Impact Of Third-Party Green Building Certification Systems For State And Local Governments, Darren Prum, Robert Aalberts, Stephen Del Percio

Darren A. Prum

According to the American Institute of Architects, there has been a 50 percent increase in the number of municipalities with a green building program in place since 2007. And 24 of the country's 25 largest metropolitan areas are built around a city with green building legislation on its books. Reducing buildings' environmental impact is a noble - and critical - goal. But governments' reliance on private, third-party standard-setting organizations - and the rating systems that they promulgate - as the basis for that legislation may be legally problematic.

This Article reviews one of those potentially problematic bases: antitrust. In order …

Judicial Behavior And Religious Language, Braden W. Johnson

Braden W Johnson

This study provides qualitative and quantitative evidence supporting the premise that the court of venue where a case is tried (Dependent Variable) strongly affects the number of religious references used by the judges in their published opinion (Independent Variable). The data set is from a content analysis of 15 lower court cases and their 15 corresponding Supreme Cases. I find that the US Supreme Court is far more likely to use religious and moralistic references than any lower court. This evidence is used to support the idea that a significant quantity of lower court judges do not vote solely on …

Arctic Justice: Addressing Persistent Organic Pollutants, Prof. Elizabeth Burleson

Prof. Elizabeth Burleson

This article recommends enhanced governance of persistent organic pollutants through incentives to develop environmentally sound, climate friendly technologies as well as caution in developing the Arctic. It highlights the toxicity challenges presented by POPs to Arctic people and ecosystems.

Polar Law And Good Governance, Prof. Elizabeth Burleson

Prof. Elizabeth Burleson

This chapter will assess the Antarctic Treaty System, ask what polar lessons can be learned regarding common pool resources, and analyze law of the sea and related measures. It will consider such substantive areas as Arctic and Antarctic natural resource management and procedural opportunities as inclusive governance structures. Enhancing good governance can occur through trust building forums that bring together stakeholders, share information, and make environmentally sound decisions regarding sustainable development.