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Organizational Meeting, Sales Tax Study Commission

Walter Hellerstein Papers

No abstract provided.

Immunity Doctrine, Efficiency Promotion, And The Applicability Of Federal Antitrust Law To State-Approved Hospital Acquisitions, James F. Ponsoldt

Scholarly Works

The question whether hospitals should be regarded as private businesses, or alternatively as public utilities, in order to maximize productive and allocative efficiency, remains controversial. In recent years, the ability of American hospitals and doctors to provide excellent health care services has been hindered by rising costs and distribution problems. This combination of rising costs and decreased distribution has prevented medical services from reaching the portion of the American population that has the greatest need for these services.

In response to these problems, Congress in 1974 passed the National Health Planning and Resources Development Act (NHPRDA). The NHPRDA is designed …

The Past And Future Of Constitutional Torts: From Statutory Interpretation To Common Law Rules, Michael L. Wells

Scholarly Works

The cause of action for damages to redress violations of constitutional rights is now firmly established in our law. As recently as 1960, such constitutional tort suits were rare and attracted little attention from scholars. Today, they are a major part of the work of the federal courts and the academic literature is constantly growing. This change can be partly attributed to the expansion of constitutional rights in the 1960s and 1970s, and partly to the 1961 case of Monroe v. Pape. In Monroe, the Supreme Court revived a long-neglected, ninety-year-old statute, 42 U.S.C. 1983, making it the …

Trial Practice And Procedure (Annual Survey Of Georgia Law), C. Ronald Ellington, T. Bart Gary

Scholarly Works

The most noteworthy and important developments in trial practice and procedure during this survey period came as the result of legislation. Headlining these new laws is a measure designed to combat frivolous lawsuits by empowering judges to award reasonable attorney's fees and court costs against any party, plaintiff or defendant, who asserts a claim or defense that lacks substantial justification, or who otherwise abuses the process of adjudication. The adoption of this legislation spurred the supreme court to create a new tort of abusive litigation in Yost v. Torok.

For the second consecutive year, the legislature shortened the time in …

The Impact Of Ch. 86-166, Laws Of Florida, 1986, Florida Department Of Revenue

Walter Hellerstein Papers

Introduction

This document was prepared by Department of Revenue staff as an initial examination of the impact of the enactment of Ch. 86-166, Laws of Florida which removed the exemption for professional, insurance and personal services and imposed a sales tax on "any service" performed or provided for a consideration, effective July 1, 1987. It is not intended to be an exhaustive treatise, nor could it be at this stage. It is intended to communicate the scope of Ch. 86-166 as it is presently understood along with some of the issues which have arisen during the initial examination of Ch. …

A Bicentennial Symposium--The Constitution And Human Values: The Unfinished Agenda, Milner S. Ball

Scholarly Works

The participants in this Symposium share a commitment to explore the question whether law--constitutional law in particular--is one of the humanities and therefore subject to understanding, critique, conceptualization, and practice in freshly humanizing modes. These authors--lawyers, poets, philosophers, writers, activists--make no great claims for their individuals labors or their shared enterprise. They prefer instead to let the work speak for itself.

Relations Of Employers With Workers' Representatives In The United States, J. Ralph Beaird

Scholarly Works

There is no question but that current policy in the United States comes down heavily on the side of management flexibility in the area of economic decisionmaking. The question is: should that be changed?

Newsletter, May 1986, Vol. 3, No. 1, The Dean Rusk International Law Center

Newsletters

Japanese Judicial Jurisdiction: Are Japanese Courts Catching Up With Americans? The Georgia Journal of International and Comparative Law; Rusk Center Activities; Selected Recent Acquisitions; International Development

Selected Issues In State Business Taxation, Walter Hellerstein

Scholarly Works

This Article surveys selected issues in state business taxation. The topics were chosen with the hope that they would be of general interest to the conference for which this Article originally was prepared. The Article therefore eschews the detailed case analysis that typifies much of the law review writing about state and local taxation--including my own--and focuses instead on broader policy and economic questions that those concerned with state business taxation should find no less important. Part II of this Article considers business taxes and state tax incentives. Part III discusses federal and state tax conformity. Part IV addresses a …

Corporate Social-Reform, The Business Judgment Rule And Other Considerations, Robert N. Leavell

Scholarly Works

In recent years there has been a well-publicized movement to induce corporations to use their economic wealth and power to achieve "social-reform," rather than carry on as usual by professing to be guided only by profit-making. Social change is sought by allowing shareholders to make, or influence directly, those management decisions which significantly affect the quality of life in this country. This approach has found support on college campuses and among the commentators in this field. The Securities Exchange Commission and the courts also have endorsed this approach by legitimating such a role for shareholders despite the fact that it …

Policing The Bases Of Modern Expert Testimony, Ronald L. Carlson

Scholarly Works

The expanding array of scientific (as well as some not-so-scientific) specialties available as sources for testimony raises hard questions. Will courts require that the witness' opinions be reasonably based upon trustworthy data? How far must judges inquire into the practice of other experts in the same field prior to allowing the trial witness to proffer an expert opinion? How much of the expert's supporting data will be received in evidence? This Essay addresses these and other important questions affecting the scope of modern expert testimony.

Copyright Protection For Architectural Works, David E. Shipley

Scholarly Works

Architecture is the most commonly experienced and pervasive of all the arts. The creative efforts of architects culminate in structures used for shelter, pleasure, business, entertainment, and transportation.1 Architects express their design concepts in sketches, elevations, floor plans, working drawings, specifications, renditions, and three-dimensional models. Their labors in shaping the ideas for a building from rough conceptions into plans and then into completed structures are similar to the efforts of other creators. An architect is as much an author as is a sculptor or a dramatist. His plans, renditions, and the resulting structure will ordinarily show originality and will reflect …

Employer And Consultant Reporting Under The Lmrda, J. Ralph Beaird

Scholarly Works

In light of the criticisms of the House and recent constitutional objections, this article reevaluates the viability of the employer and consultant reporting provisions of the Labor Management Reporting and Disclosure Act (LMRDA). Section I discusses the legislative history and purpose of the LMRDA's reporting provisions. Section II examines the courts' treatment of the provisions when attacked on constitutional and statutory grounds.

Legal Perspectives On The Interstate Incidence And Shifting Of State And Local Taxes, Walter Hellerstein

Scholarly Works

Lawyers, especially constitutional lawyers, have long been concerned with the problems associated with the interstate incidence and shifting of state and local taxes. The Constitution has frequently been invoked as a restraint on the states' power to levy taxes on persons, property, or activities outside their borders. Yet the lawyer's view of tax incidence embodied in these constitutional disputes often bears little resemblance to the economist's. In recent years, however, lawyers have sought to import economic concepts of shifting and incidence into the legal analysis of the constitutional limitations on the states' power to export tax burdens to residents of …

The Future Of The United Nations And The World Government., Ge Fan Liu

LLM Theses and Essays

The purpose of this thesis is to provide a proposal which I think is very correct to keep peace in the future of the world. We are all not sure what is going to happen in the future, but what we know at least is what is most likely going to happen and what work we can do that if we do it we can avoid disaster. Based upon this logic, I find World Government is the most likely candidate which can save human life and keep the peace as I have discussed in the whole paper.

The Law Governing Arbitration Agreements In International Trade, Daniele Lingua

LLM Theses and Essays

This paper on the law applicable to arbitration agreements will start with an examination of the provisions adopted in international conventions on arbitration. The reason for this approach lies in the fact that, when national statutes contain choic of law rules specifically applicable to arbitration agreements, such rules tend to conform to those adopted by the conventions. However, problems of incompatibility between national choice of law provisions and the interpretation of international conventions may arise in the case of those countries which extend their general choice of law rules regarding contracts to rules concerning international arbitration agreements. Finally, this paper …

Taxation Of Natural Resources: Are Provisions Applying To The Domestic Natural Resources Industry Also Applicable To Deep Seabed Mining?, Jozef Leysen

LLM Theses and Essays

Deep seabed mining may diminish American dependence on foreign sources of minerals. It is thus in the interest of the United States (and other mineral importing countries) to encourage this highly risky industry and to provide for favorable legal conditions in general and for favorable tax conditions in particular. This thesis examines whether United States law on the taxation of natural resources applies to deep seabed mining.

Control Of Public Spending - Approaches To Balanced Budgets In The United States, Canada, And Europe In Comparison, Peter Schaefer

LLM Theses and Essays

The national debt and federal deficit spending has far-reaching economic consequences in the United States and abroad. This thesis focuses on the legal aspects involved in controlling public expenditure, seeking to develop procedural and substantive legal rules to restrain public spending and help balance the federal budget. Since other governments face similar budget concerns, the anti-deficit measures utilized by the governments of Canada, European nations, and U.S. states are examined. The successful measures from these other governments along with improvements to the current federal approach are proposed to optimize the federal approach to the budget crisis.

From Freedom Of Commercial Speech To Consumer's Freewill: Comparative Advertising As A Watchdog Of Consumer's Interests, France Michel

LLM Theses and Essays

According to the first amendment’s freedom of commercial speech theory, comparative advertising should represent the ultimate in terms of “right to speak” and “right to listen” in the marketplace of goods. Although the first right is severely regulated by government and private bodies in order to insure a greater protection to consumers exercising the second; this goal is not always achieved. Thanks mainly to the FTC’s initiatives and the support of its private pupils, consumer protection has evolved from “caveat emptor” to “caveat vendor.” The practice of comparative advertising might also make its contribution to the expansion of advertising’s Latin …

The Foreign Direct Investment Controls, Ruey-Fen Sung

LLM Theses and Essays

Foreign direct investment is the primary engine of economic development. The factors influencing a country's governmental policy of foreign direct investment at an international level constitute a wide and complex subject. This subject in my country,Taiwan, Republic of China, has been receiving increasing attention, for we now face the problems of balance of payments deficits, how to strengthen the N.T. dollar and improve the functions of foreign direct investment etc. In early 1970, the United States had problems similar to those which my country faces now; therefore, I will examine the "Foreign Direct Investment Regulations" (FDIR) of U.S. enacted in …

Toward A Comprehensive Theory Of Standard Form Contract Law: A Synthesis Of The Best From Germany And America, Dagmar Thurmann

LLM Theses and Essays

The theory of this paper is simple: the law has to deal with 20^th Century real contracts instead of blindly applying 19^th Century classical “bargained for” contract law. Not to face the reality of the modern “unbargained for” adhesion contract disappoints the justified expectations of both parties, that is, the one drafting standard form terms and the one submitting to them. The subject of standard contract forms is appropriate for a comparative analysis between German and American contracts law.

The Role Of Efficiency Justifications In U.S.-American And West German Merger Control Law: A Comparison, Christian Westerhausen

LLM Theses and Essays

When merger control laws first emerged in the United States and West Germany in the early 1900s, some businessmen and economists argued that the efficiency of businesses was impeded by antimerger laws. They contended that only very large businesses could realize significant efficiencies, be internationally competitive, and attain technological progress. This paper analyzes the role that these efficiency arguments had on the laws in West Germany and the United States, respectively. German law mainly upheld the idea that preservation of competition was most important for business efficiency, but also included a provision that firms could put forward the social desirability …

Clarifying The Attempt To Monopolize Offense As An Alternative Protectionist Legislation: The Conditional Relevance Of "Dangerous Probability Of Success", James F. Ponsoldt

Scholarly Works

The wounded condition of several major American industries, including steel and textiles, resulting from foreign ‘predatory’ conduct has generated much commentary. At the same time, private spokesmen for our institutionalized business interests, including the financial community, have bemoaned American balance of trade figures, blaming them on such ‘impediments' to our export trade as foreign trade barriers and domestic antitrust laws. The two trade problems suggest a common theme: foreign governments have been unfairly aiding their business interests by protecting monopolized or cartelized foreign markets from American business penetration while also subsidizing, directly or indirectly, foreign invasion of certain targeted American …

The Unreasonableness Of Coerced Cooperation: A Comment Upon The Ncaa Decision's Rejection Of The Chicago School, James F. Ponsoldt

Scholarly Works

The Supreme Court's decision in the NCAA case, upholding that the NCAA's mandatory rules controlling the exclusive sale of television rights to intercollegiate football violate section 1 of the Sherman Antitrust Act, is important for several reasons. First, it is among but a few decisions to hold that a restraint of trade although no per se illegal is economically unreasonable under the rule of reason. Second, its implied questions about the goals and relevance of antitrust enforcement coincide with questions about the governmental regulation of business now addressed in law reviews, editorial pages, and by congressional committees. Last, it may …

Correspondence (Letter To The Editor), Alan Watson

Scholarly Works

In "A Comment on the Critical Method in Legal History," 6 Cardozo L. Rev. 997 (1985), Mark Tushnet responded to Alan Watson's review of his book, THE AMERICAN LAW OF SLAVERY, 1810-1860, which appeared at 91 Yale L.J. 1034 (1982). In a letter to the Editor-in-Chief of the Cardozo Law Review reproduced below, Professor Watson launches the next salvo in their ongoing debate by comparing quotes from Critical Method, THE AMERICAN LAW OF SLAVERY, the Yale book review, and other sources.

The Parenting Tax Penalty: A Framework For Income Tax Reform, Charles R.T. O'Kelley

Scholarly Works

Part I considers the proper tax treatment of out-of-pocket parenting expenses such as the costs incurred in providing food, clothing, shelter, and other goods and services to children for their consumption. Part I first characterizes the principal design alternatives to the present flat dependency deduction. It then examines the dominant accretion definition of income and concludes that the current flat dependency deduction is more consistent with the accretion concept and our actual governing beliefs than is any of the alternatives advocated by its critics.

Part II considers the tax relevance of imputed income from self-performed services. It explains (1) how …

Textbooks, Judges, And Science, Edward J. Larson

Scholarly Works

This Article offers a spectator's guide to this controversy by three central issues in Aguillard. First, the Article examines the persistent interest of both creationists and evolutionists in the content of public-school biology instruction, which is reflected in passage of the Balanced Treatment Act, and the overwhelming, organized opposition to its implementation. Focusing on the impact o science in recent decisions, the second section of the Article reviews judicial responses to the cases spawned by the controversy over creationist and evolutionary instruction. The Article concludes by exploring the central role played by scientific opinion in the legal arguments for and …

Comparative Responses To Surrogate Motherhood, Thomas A. Eaton

Scholarly Works

This Article analyzes the Warnock Report [UK] and the Surrogacy Arrangements Act [UK] in light of existing practices and laws in the United States and Great Britain. Section II provides a description of surrogacy practices and the uncertain legal environment in which they operate. Section III compares the Surrogacy Arrangements Act with Canadian, American, and Australian legislative proposals. Section IV then examines in more detail the commonly voiced ethical objections to surrogacy agreements an concludes that these objections do not warrant criminalization of surrogacy agreements. Finally, Section V offers suggestions on the enforcement of surrogacy agreements.

Conflicts Between Copyright And The First Amendment After Harper & Row, Publishers V. Nation Enterprises, David E. Shipley

Scholarly Works

The relationship between copyright and the first amendment has been discussed repeatedly in the past fifteen years. A free speech privilege has been asserted as a defense in many copyright infringement actions, and the topic has been the subject of lively academic debate. Although no court has held an infringement claim to be defeated by a first amendment defense, considerable attention has been paid to the potential conflict between copyright and free speech interests. Commentators have speculated that in some situations copyright protection could impermissibly abridge the first amendment. The United States Supreme Court's decision in Harper & Row, Publishers …

Motion Pictures In American And International Copyright Law, Christof Siefarth

LLM Theses and Essays

This thesis intends to examine some problems of motion pictures in American and international copyright law. Motion pictures are one of the most fascinating forms of communication and entertainment. They are of enormous commercial significance and are probably the most complex works in the field of copyright law. The American motion picture industry is heavily influential throughout the world. Therefore, the subject of this work will be mainly the American copyright law. Solutions of other legal systems are treated when they provide interesting alternatives or similarities.