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When Do The Ends Justify The Means?: The Role Of The Necessary And Proper Clause In The Commerce Clause Analysis, David Loudon
When Do The Ends Justify The Means?: The Role Of The Necessary And Proper Clause In The Commerce Clause Analysis, David Loudon
University of Massachusetts Law Review
This Article discusses the interplay between the Necessary and Proper Clause and the Commerce Clause, particularly in light of the landmark decision of National Federation of Independent Business v. Sebelius. First, this Article reviews the historical interaction between the two clauses, discussing the instances in which the two may have been considered together, and introducing the Supreme Court jurisprudence of each clause, setting the legal landscape for the NFIB v. Sebelius decision. Next, this Article details the three opinions from the NFIB v. Sebelius decision, Chief Justice Roberts’ holding, the joint concurrence, and Justice Ginsberg’s dissent, specifically as they …
Searching For Remedial Paradigms: Human Rights In The Age Of Terrorism, Frances Howell Rudko
Searching For Remedial Paradigms: Human Rights In The Age Of Terrorism, Frances Howell Rudko
University of Massachusetts Law Review
Nine years after the unprecedented terrorist attacks on September 11, judicial response to various governmental and individual methods of combating terrorism remains deferential and restrained. The courts have heard at least three types of cases brought by advocates for three distinct groups: the alleged perpetrators of terrorism; the victims of terrorist attacks; and third party humanitarian groups. Implicit in the practical question of how to deal effectively with terrorism is the broader consideration which Congress, the President and others must also address: how to respond to the terrorists’ extreme human rights violations without violating international human rights norms and international …
Tax Reform Proposals On A Gift Tax On The Transfer Of Property By Nonresidents, Daze Swift Lee
Tax Reform Proposals On A Gift Tax On The Transfer Of Property By Nonresidents, Daze Swift Lee
University of Massachusetts Law Review
This Note raises taxation issues pertaining to a gift tax on the transfer of property by nonresidents under current United States tax rules. It further illustrates patterns and trends to evade a gift tax using transaction maneuvers. These issues are defined in three categories: a gift tax on the transfer of property situated only within the United States by a nonresident, no gift tax on the transfer of intangible assets, and transferee liability. In response to such issues, this Note calls for corresponding proposals to resolve gift taxation problems. It proposes that a gift tax should be imposed on the …