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Florida State University College of Law

2003

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Articles 1 - 30 of 78

Full-Text Articles in Law

The Doctrine Of Judicial Estoppel, Steve R. Johnson Dec 2003

The Doctrine Of Judicial Estoppel, Steve R. Johnson

Scholarly Publications

The doctrine of judicial estoppel is not on some lawyers’ radar screens. That’s regrettable. Not anticipating application of the rule, a person may make a claim that can hurt him or her in the long run. Or, unaware of the rule, a party may fail to assert a potentially successful defense. Or, having only a very general awareness of the rule, an attorney may miss subtleties or forum variations that are the difference between winning and losing.

This article has three parts. Part I describes the doctrine of judicial estoppel, emphasizing its purposes. Part II explores the recent judicial estoppel …


The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson Dec 2003

The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson

Scholarly Publications

Tax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure.' Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail.


Academic Freedom And The Obligation To Earn It, Donald J. Weidner Oct 2003

Academic Freedom And The Obligation To Earn It, Donald J. Weidner

Scholarly Publications

No abstract provided.


To Catch A Killer: Roadblocks And The Fourth Amendment, Michael T. Morley Oct 2003

To Catch A Killer: Roadblocks And The Fourth Amendment, Michael T. Morley

Scholarly Publications

No abstract provided.


Fsu Law Magazine (Fall 2003), Florida State University College Of Law Office Of Advancement And Alumni Affairs Oct 2003

Fsu Law Magazine (Fall 2003), Florida State University College Of Law Office Of Advancement And Alumni Affairs

Alumni Newsletter & FSU Law Magazine

No abstract provided.


A Taxing Blog: The Uneasy Case For Blogging Taxation, Jeffrey H. Kahn, Victor Fleischer Sep 2003

A Taxing Blog: The Uneasy Case For Blogging Taxation, Jeffrey H. Kahn, Victor Fleischer

Scholarly Publications

No abstract provided.


Tax Reality Bites, Jeffrey H. Kahn Sep 2003

Tax Reality Bites, Jeffrey H. Kahn

Scholarly Publications

No abstract provided.


Criminal Law Sanctuaries, Wayne A. Logan Jul 2003

Criminal Law Sanctuaries, Wayne A. Logan

Scholarly Publications

The paper explores the existence of various social institutions that have resisted the reach of criminal law enforcement authority over time. Focusing on the response of the Catholic Church to widespread clergy sexual abuse, which in many respects reflects the practice of sanctuary in the European middle ages, as well as the historic resistance of families and corporations to criminal law authority, the paper discusses the reasons underlying the phenomenon of sanctuaries, and offers insights into how criminal wrongdoing might best be addressed therein.



Secondary Liability For Federal Trust Fund Taxes, Steve R. Johnson Jul 2003

Secondary Liability For Federal Trust Fund Taxes, Steve R. Johnson

Scholarly Publications

When collection of unpaid taxes cannot be effected from the person primarily liable for them, the Internal Revenue Code creates for the IRS a number of mechanisms for collection from secondary parties. To satisfy the requirements of fairness and due process, secondary liability is imposed only when the party has some nexus to the liability, that is, when that person's actions helped create the liability or frustrated its collection from the primary taxpayer.

This article discusses l.R.C. § 6672, one of the most widely used and important of the secondary liability mechanisms in tax. There are numerous § 6672 assessments …


The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson Apr 2003

The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson

Scholarly Publications

No abstract provided.


A Two-Dimensional Framework Of Property Rights Regimes, Shi-Ling Hsu Apr 2003

A Two-Dimensional Framework Of Property Rights Regimes, Shi-Ling Hsu

Scholarly Publications

No abstract provided.


Reviving The Roman Republic; Remembering The Good Old Cause, Rob Atkinson Mar 2003

Reviving The Roman Republic; Remembering The Good Old Cause, Rob Atkinson

Scholarly Publications

No abstract provided.


Disability Equality And Prenatal Testing: Contradictory Or Compatible?, Adrienne Asch Jan 2003

Disability Equality And Prenatal Testing: Contradictory Or Compatible?, Adrienne Asch

Florida State University Law Review

No abstract provided.


Busting The Professional Trust: A Comment On William Simon's Ladd Lecture, W. Bradley Wendel Jan 2003

Busting The Professional Trust: A Comment On William Simon's Ladd Lecture, W. Bradley Wendel

Florida State University Law Review

No abstract provided.


An Opportunity Lost: Tax Reform And The 1997-1998 Constitution Revision Commission, Robert L. Nabors Jan 2003

An Opportunity Lost: Tax Reform And The 1997-1998 Constitution Revision Commission, Robert L. Nabors

Florida State University Law Review

No abstract provided.


The Origin And Evolution Of Florida's Presumption Against Rotating Custody: A Guideline For Florida Judges, Charlee Perrow Jan 2003

The Origin And Evolution Of Florida's Presumption Against Rotating Custody: A Guideline For Florida Judges, Charlee Perrow

Florida State University Law Review

No abstract provided.


The Meaning Of "Appropriate Validation" In Daubert - Interpreted In Light Of The Broader Rationalist Tradition, Not The Narrow Scientific Tradition, Edward J. Imwinkelried Jan 2003

The Meaning Of "Appropriate Validation" In Daubert - Interpreted In Light Of The Broader Rationalist Tradition, Not The Narrow Scientific Tradition, Edward J. Imwinkelried

Florida State University Law Review

No abstract provided.


Liability Of Accountants For Negligent Auditing: Doctrine Policy, And Ideology, Jay M. Feinman Jan 2003

Liability Of Accountants For Negligent Auditing: Doctrine Policy, And Ideology, Jay M. Feinman

Florida State University Law Review

No abstract provided.


Genetic Health And Eugenics Prededents: A Voice Of Caution, Larry I. Palmer Jan 2003

Genetic Health And Eugenics Prededents: A Voice Of Caution, Larry I. Palmer

Florida State University Law Review

No abstract provided.


Jacob's Legacy: Sex Offender Registration And Community Notification Laws, Practice And Procedure In Minnesota, Wayne A. Logan Jan 2003

Jacob's Legacy: Sex Offender Registration And Community Notification Laws, Practice And Procedure In Minnesota, Wayne A. Logan

Scholarly Publications

Triggered in significant part by the October, 1989, abduction of eleven-year-old Jacob Wetterling in rural St. Joseph, Minnesota, Americans during the 1990s were beset by a "moral panic" over convicted sex offenders living in their midst. To be sure, this panic in itself was not unprecedented in American history. At regular intervals throughout the twentieth century, heinous sexual victimizations, of women and children in particular, preoccupied the nation, often after receiving intense media attention. The 1990s panic, however, was unique in its force and scope, taking tangible form in what has been aptly called a "'legislative' panic." As a result …


Thoreau's Pencil: Sharpening Our Understanding Of World Trade, James Bacchus Jan 2003

Thoreau's Pencil: Sharpening Our Understanding Of World Trade, James Bacchus

Florida State University Law Review

No abstract provided.


The Final Frontier Of Younger Abstention: The Judiciary's Abdication Of The Federal Court Removal Jurisdiction Statute, Daniel C. Norris Jan 2003

The Final Frontier Of Younger Abstention: The Judiciary's Abdication Of The Federal Court Removal Jurisdiction Statute, Daniel C. Norris

Florida State University Law Review

No abstract provided.


Leaving No Stone Unturned: Using Rico As A Remedy For Police Misconduct, Michael Rowan Jan 2003

Leaving No Stone Unturned: Using Rico As A Remedy For Police Misconduct, Michael Rowan

Florida State University Law Review

No abstract provided.


Minding Our Skepticism: A Conservative Approach To Capital Punishment, Michael Rowan Jan 2003

Minding Our Skepticism: A Conservative Approach To Capital Punishment, Michael Rowan

Florida State University Law Review

No abstract provided.


National Security Law: More Questions Than Answers, David B. Sentelle Jan 2003

National Security Law: More Questions Than Answers, David B. Sentelle

Florida State University Law Review

No abstract provided.


Pulling Skeletons From The Closet: A Look Into The Work-Product Doctrine As Applied To Expert Witnesses, Charles W. Ehrhardt, Matthew D. Schultz Jan 2003

Pulling Skeletons From The Closet: A Look Into The Work-Product Doctrine As Applied To Expert Witnesses, Charles W. Ehrhardt, Matthew D. Schultz

Florida State University Law Review

No abstract provided.


Dubious Means To Final Solutions: Extracting Light From The Darkness Of Ein Führer And Brother Number One, Román Ortega-Cowan Jan 2003

Dubious Means To Final Solutions: Extracting Light From The Darkness Of Ein Führer And Brother Number One, Román Ortega-Cowan

Florida State University Law Review

No abstract provided.


Embryonic Discourse: Abortion, Stem Cells, And Cloning, Janet L. Dolgin Jan 2003

Embryonic Discourse: Abortion, Stem Cells, And Cloning, Janet L. Dolgin

Florida State University Law Review

No abstract provided.


Introduction, Mary Crossley, Lois Shepherd Jan 2003

Introduction, Mary Crossley, Lois Shepherd

Florida State University Law Review

No abstract provided.


The Ideological Context Of The Disability Rights Critique: Where Modernity And Tradition Meet, Janet Dolgin Jan 2003

The Ideological Context Of The Disability Rights Critique: Where Modernity And Tradition Meet, Janet Dolgin

Florida State University Law Review

No abstract provided.