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Articles 61 - 90 of 1383
Full-Text Articles in Law
Sffa V. Harvard College: Closing The Doors Of Equality In Education, Ediberto Roman
Sffa V. Harvard College: Closing The Doors Of Equality In Education, Ediberto Roman
Seattle University Law Review
The United States Supreme Court’s recent combined decision ending affirmative action in Students for Fair Admissions v. Harvard College and Students for Fair Admissions v. University of North Carolina was hailed in conservative circles as the beginning of “the long road” towards racial equality. Others declared that “the opinion may begin the restoration of our nation’s constitutional colorblind legal covenant.” Another writer pronounced, “Affirmative action perpetuated racial discrimination. Its end is a huge step forward.” A Washington-based opinion page even declared: “[T]he demise of race-based affirmative action should inspire renewed commitment to the ideal of equal opportunity in America.” Despite …
Pacific Islands And The U.S. Military: The Legal Borderlands Of The Environmental Movement, Sonia Lei
Pacific Islands And The U.S. Military: The Legal Borderlands Of The Environmental Movement, Sonia Lei
Seattle University Law Review
Climate change remains an urgent, ongoing global issue that requires critical examination of institutional polluters. This includes the world’s largest institutional consumer of petroleum: the United States military. The Department of Defense (DoD) is a massive institution with little oversight, a carbon footprint spanning the globe, a budget greater than the next ten largest nations combined, and overly generous exemptions to environmental regulations and carbon reduction targets. This Comment examines how this lack of accountability and oversight plays out in the context of three Pacific islands that have hosted U.S. military bases for decades. By considering the environmental impact of …
Keep Charitable Oversight In The Irs, Philip Hackney
Keep Charitable Oversight In The Irs, Philip Hackney
Articles
Critics are increasingly calling for Congress to remove charity regulation from the IRS. The critics are wrong. Congress should maintain charity regulation in the IRS. What is at stake is balancing power between the state, charity as civil society, and the economic order. In a well-balanced democracy, civil society maintains its independence from the state and the economic order. Removing charitable jurisdiction from the IRS would blind the IRS to dollars placed in the charitable sector increasing tax and political shelters and wealthy dominance of charities as civil society. A new agency without understanding of, or jurisdiction over, tax cannot …
The Nation’S Transfer Tax Regime And The Tax Gap, Jay A. Soled
The Nation’S Transfer Tax Regime And The Tax Gap, Jay A. Soled
Oklahoma Law Review
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Incorporating Social Justice And Environmental Sustainability Into Estate Planning Through Conservation Easements, Trace Brooks
Incorporating Social Justice And Environmental Sustainability Into Estate Planning Through Conservation Easements, Trace Brooks
ACTEC Law Journal
As climate change and social inequalities become increasingly pressing issues, estate planning has emerged as a powerful tool for promoting both social justice and environmental sustainability. This article explores the intersection of estate planning, private land conservation, social justice, and environmental sustainability.
Marvin Claims At Death, Patricia A. Cain
Marvin Claims At Death, Patricia A. Cain
ACTEC Law Journal
In 1976, the California Supreme Court handed down its decision in Marvin v. Marvin, recognizing the enforcement of contract and equitable claims that could be asserted when an unmarried partnership was dissolved. Most states have followed the basic holding in Marvin, although important differences in state law have developed over time. Recently, the Uniform Law Commission has approved a uniform act dealing with these issues, the Uniform Cohabitants' Economic Remedies Act (UCERA). This essay will focus, instead, on claims to Marvin rights that are asserted after the death of one partner, typically in probate court.
When Twilight Becomes Darkness: Capacity Issues In Connection With Revocable Trusts, Sergio Pareja
When Twilight Becomes Darkness: Capacity Issues In Connection With Revocable Trusts, Sergio Pareja
ACTEC Law Journal
No abstract provided.
How Gender And Other Identity Factors Influence Attitudes Toward Will Making: Lessons From Australia, Bridget J. Crawford, Tina Cockburn, Kelly Purser, Ho Fai Chan, Stephen Whyte, Uwe Dulleck
How Gender And Other Identity Factors Influence Attitudes Toward Will Making: Lessons From Australia, Bridget J. Crawford, Tina Cockburn, Kelly Purser, Ho Fai Chan, Stephen Whyte, Uwe Dulleck
ACTEC Law Journal
This essay aims to stimulate interest in further empirical study of attitudes toward will making by reporting the results of a 2022 survey conducted in Australia of the general population (n=1202) and legal professionals (n=112). We asked participants for their views about the ideal age at which to begin the will-making process and the relative contributions of the client and attorney to any resulting will. There was a discernible gender-based difference in views on both questions. Women preferred to initiate those conversations approximately six years earlier than men did and, especially at earlier life stages, preferred less professional input into …
Is Estate Planning Ethical In An Increasingly Inequitable World?, Harry S. Margolis
Is Estate Planning Ethical In An Increasingly Inequitable World?, Harry S. Margolis
ACTEC Law Journal
No abstract provided.
A Critical Analysis Of The Law Of Death, Marriage, And Wealth, Alyssa A. Dirusso
A Critical Analysis Of The Law Of Death, Marriage, And Wealth, Alyssa A. Dirusso
ACTEC Law Journal
No abstract provided.
The Haunting Of Wealth Law, Allison Tait
Heirs Property: An Examination Of Probate Costs And The Costs Of Postmortem Probate Inaction, Reid Kress Weisbord
Heirs Property: An Examination Of Probate Costs And The Costs Of Postmortem Probate Inaction, Reid Kress Weisbord
ACTEC Law Journal
“Heirs property” describes a legal limbo that occurs when multiple heirs or will beneficiaries inherit real property as tenants-in-common without promptly probating the estate to transfer marketable title out of the decedent’s name. This Article draws on recent empirical research to examine the demography of heirs property. It then takes a closer look at the adverse economic impact of postmortem probate inaction by and upon the decedent’s inheritors.
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
DePaul Business & Commercial Law Journal
No abstract provided.
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
DePaul Business & Commercial Law Journal
No abstract provided.
Welcome Address, Lauren Mckenzie
Welcome Address, Lauren Mckenzie
DePaul Business & Commercial Law Journal
No abstract provided.
The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform, Morgan Wahler
The Problem Of Charitable Trust Enforcement: Addressing The Insufficiencies Of The Attorney General System And Proposing New Reform, Morgan Wahler
ACTEC Law Journal
No abstract provided.
The Calling Of The Counselor In Counseling Families, Part 2, Ronald D. Aucutt
The Calling Of The Counselor In Counseling Families, Part 2, Ronald D. Aucutt
ACTEC Law Journal
No abstract provided.
Proposing A Model Antilapse Clause, Raymond C. O'Brien
Proposing A Model Antilapse Clause, Raymond C. O'Brien
ACTEC Law Journal
The complexity of state antilapse statutes exacerbates the task of many estate planners seeking to give prudent expression to the postmortem wishes of a client. These statutes vary as to which predeceasing beneficiaries they should apply, who should be the substitute takers to benefit instead of these lapsed beneficiaries, and how to treat beneficiaries who are treated as predeceasing because of renunciation agreements, final decrees of divorce, or, when the beneficiary kills, exploits, or abuses the one from whom the beneficiary would take. Within the modern statutory framework, there exists an abundant array of testamentary devices by which a transferor …
An Historical And Empirical Analysis Of The Cyprès Doctrine, Christopher J. Ryan
An Historical And Empirical Analysis Of The Cyprès Doctrine, Christopher J. Ryan
ACTEC Law Journal
Cy près is a pivotal doctrine in estate law and indeed American jurisprudence. It places courts in the shoes of settlors of charitable trusts to discern not only their original intent but also affords the possibility of continuing the material purpose for which settlors created enduring legacies of philanthropy benefitting society. For this reason, it may well be that no other legal doctrine is as closely tied to the interests of the individual and the collective as cy près. And my first-of-its kind study puts the cy-près doctrine front and center, while providing three major contributions to the field. First, …
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu
Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu
DePaul Business & Commercial Law Journal
No abstract provided.
The Kinder, Gentler Irs? Where?, Harvey Gilmore
The Kinder, Gentler Irs? Where?, Harvey Gilmore
DePaul Business & Commercial Law Journal
No abstract provided.
Is It Time For Federal Regulation Of The Tax Preparer Industry? New Insights From Legal And Empirical Developments, Jessica A. Magaldi, Matthew Reidenbach, Jonathan S. Sales, John S. Treu
Is It Time For Federal Regulation Of The Tax Preparer Industry? New Insights From Legal And Empirical Developments, Jessica A. Magaldi, Matthew Reidenbach, Jonathan S. Sales, John S. Treu
Marquette Law Review
The tax preparer industry is unusual in that it involves the interpretation of an intricate and complicated tax code, but imposes no minimum requirements of competency because the industry is largely unregulated. A study by the Government Accountability Office (GAO) indicated that unregulated tax preparers commit significantly higher error rates and, based in part on that study’s findings, the Internal Revenue Service (IRS) attempted to regulate the tax preparer industry nationwide under the Registered Tax Return Preparer (RTRP) regime. This RTRP program was invalidated in Loving v. IRS, however, leaving the industry largely unregulated, except in the small minority …
Trust Alteration And The Dead Hand Paradox, Jeffrey N. Pennell, Reid Kress Weisbord
Trust Alteration And The Dead Hand Paradox, Jeffrey N. Pennell, Reid Kress Weisbord
ACTEC Law Journal
Trusts are popular instruments for wealth transmission because they can be crafted to suit almost any imaginable estate planning goal that is not contrary to public policy. With the abrogation of the Rule Against Perpetuities in most states, settlors may impose trust terms that will be legally enforceable for scores of future generations, if not in perpetuity. Long-term and perpetual trusts, however, present a paradox of dead hand control, because the specificity and the durability of settlor-imposed restrictions tend to be inversely related. As donative preferences become increasingly specific and restrictive, trusts become less durable with the passage of time, …