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Articles 1 - 6 of 6
Full-Text Articles in Law
Marriage Pluralism: Taxing Marriage After Windsor, David J. Herzig
Marriage Pluralism: Taxing Marriage After Windsor, David J. Herzig
Law Faculty Publications
No abstract provided.
Review Of Current Scholarship On The Fiscal Cliff, David J. Herzig
Review Of Current Scholarship On The Fiscal Cliff, David J. Herzig
Law Faculty Publications
No abstract provided.
Justice For All: Reimagining The Internal Revenue Service, David J. Herzig
Justice For All: Reimagining The Internal Revenue Service, David J. Herzig
Law Faculty Publications
The ability of the Internal Revenue Service to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice stating that the President and the Department of Justice believe that section 3 of the Defense of Marriage Act is unconstitutional and that the Department of Justice will no longer defend the statute in courts. The pronouncement results in a disparate treatment of similar taxpayers based solely on the forum of litigation. Through this lens, I examine whether it is …
Doma And Diffusion Theory: Ending Animus Legislation Through A Rational Basis Approach, David J. Herzig
Doma And Diffusion Theory: Ending Animus Legislation Through A Rational Basis Approach, David J. Herzig
Law Faculty Publications
Same-sex couple rights are the topic of much discussion and debate. There are court challenges to the constitutionality of the Defense of Marriage Act (“DOMA”) as well as proposed marriage statutes. The message and the structure for the recognition of same-sex rights need to be modified. This Article proposes applying, for the first time in the area, modern sociology theory, specifically Diffusion Theory, to change how the message is delivered. Using Diffusion Theory to change the message frame will change judicial decisions. By using the backdrop of the Florida adoption statute, a comparison between the successful challenges to the Florida …
Carried Interest: Can They Effectively Be Taxed?, David J. Herzig
Carried Interest: Can They Effectively Be Taxed?, David J. Herzig
Law Faculty Publications
During the April 2008 Democratic Debate, former Senator Obama with former Senator Clinton almost referred to the subject matter of this article verbatim at page three of the transcript. ("We saw an article today which showed that the top 50 hedge fund managers made $29 billion last year-- $29 billion for 50 individuals. And part of what has happened is that those who are able to work the stock market and amass huge fortunes on capital gains are paying a lower tax rate than their secretaries. That's not fair. ") (http://abcnews.go.com/Politics/DemocraticDebate/story?id= 46702 71&page= 1). As stated by both candidates, the …
The Federal Common Law Of Erisa Plan Attorneys, Jay Conison
The Federal Common Law Of Erisa Plan Attorneys, Jay Conison
Law Faculty Publications
No abstract provided.