Open Access. Powered by Scholars. Published by Universities.®
- Publication
Articles 1 - 4 of 4
Full-Text Articles in Law
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance?, Evelyn Brody
Evelyn Brody
This piece, included in the University of Hawaii Law Review's symposium issue on the Bishop Estate, explores the relationship between the new intermediate sanctions law and the IRS's power to revoke tax exemption under § 501(c)(3). Inspired by the storied setting, I indulge in a fantasy: This article pretends that the IRS revoked the Estate's exemption, and takes the form of the Tax Court declaratory judgment opinion. I reluctantly 'rule' that exemption was not appropriate, because State enforcement action against the trustees was proceeding. (However, this forum allows me to hedge my argument by producing two concurring and one dissenting …
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance? (Symposium), Evelyn Brody
A Taxing Time For The Bishop Estate: What Is The I.R.S. Role In Charity Governance? (Symposium), Evelyn Brody
Evelyn Brody
No abstract provided.
Consorting With The Forests: Rethinking Our Relationships To Natural Resources And How We Should Value Their Loss, Katharine K. Baker
Consorting With The Forests: Rethinking Our Relationships To Natural Resources And How We Should Value Their Loss, Katharine K. Baker
Katharine K. Baker
Section I of this article defines the contours of the natural resource damage cause of action by explaining who sues, on whose behalf they sue, and for what they sue. It is in this section that I take issue with the environmentalists' claim that trees should have standing and the economists' claim that the right at stake is a property right. Section II explores the nature of the human connection to the environment, how that connection is affected by natural resource damage loss, and why it is legitimate to compensate for the loss of that connection. Analysis of the subjective …
Comment, Contracting For Security: Paying Married Women What They've Earned, Katharine K. Baker
Comment, Contracting For Security: Paying Married Women What They've Earned, Katharine K. Baker
Katharine K. Baker
No abstract provided.