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Full-Text Articles in Law
Can Treasury Overrule The Supreme Court?, Gregg D. Polsky
Can Treasury Overrule The Supreme Court?, Gregg D. Polsky
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This article considers whether the Treasury's check-the-box regulations, which have been widely praised by tax practitioners, are valid. These regulations generally allow any unincorporated entity to elect whether it will be treated as a corporation or a partnership for tax purposes. When these regulations were first proposed, there was some debate as to whether such an elective regime was foreclosed by the statutory scheme, which requires that "associations" be taxed as corporations. This article argues that the focus of this debate was misplaced because, even assuming that the statutory scheme itself was sufficiently ambiguous as to permit an elective regime, …
An End Of Term Exam: Ot 2003 At The United States Supreme Court, Peter B. Rutledge, Nicole L. Angarella
An End Of Term Exam: Ot 2003 At The United States Supreme Court, Peter B. Rutledge, Nicole L. Angarella
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This Essay proceeds in two parts. The first part provides the broad overview of October Term 2003. It analyzes current statistics in the size and composition of the Court's caseload and compares those figures to past terms. It also considers the justices' voting patterns and which justices proved to be the "swing" votes, both generally and in particular fields. The second part focuses on the key cases of the Term. It addresses both what the Court decided and what it failed to decide. It critiques those decisions and considers their implications for future doctrinal developments. The Court Consensus offers some …