Law Commons^™

Nihilism Need Not Apply: Law And Literature In Barth's The Floating Opera, Rob Atkinson

Scholarly Publications

No abstract provided.

After Drye: The Likely Attachment Of The Federal Tax Lien To Tenancy-By-The-Entireties, Steve R. Johnson

Scholarly Publications

On December 7, 1999, the United States Supreme Court unanimously decided Drye v. United States, a case likely to be a landmark in federal tax lien law. Drye clarified what had been muddied by previous Supreme Court and lower court decisions: the proper relation between state law and federal law in tax lien attachment cases. That clarification will permit-indeed, compel-greater analytical precision as future courts address tax lien cases. This Article discusses one such line of cases.

It has long been the rule that the federal tax lien does not attach to tenancy-by-the entireties interests when (1) only one of …

The Reformed Welfare State As The Radical Humanist Republic: An Enthusiasticc (If Qualified) Endorsement Of Matthew Adler's Beyond Efficiency And Procedure, Rob Atkinson

Scholarly Publications

No abstract provided.

A Residual Damages Right Against The Irs: A Cure Worse Than The Disease, Steve R. Johnson

Scholarly Publications

Tax scholarship commonly has emphasized the substantive rules of tax liability, according less than due attention to tax procedure. Recently, however, this imbalance has been partly redressed as a result of the taxpayer rights movement. The major legislative products of the movement have been the Taxpayer Bill of Rights (TBORl) in 1988, the Taxpayer Bill of Rights 2 (TBOR2) in 1996,and the Taxpayer Bill of Rights (TBOR3) in 1998. Congress currently is considering a fourth installment in the series. These measures – especially TBOR3 – have provoked considerable useful commentary from both practitioners and academics.

Nonetheless, much work remains to …

Opining On Death: Witness Sentence Recommendations In Capital Trials, Wayne A. Logan

Scholarly Publications

Despite the Supreme Court's command that capital prosecutions be free of undue arbitrary and capricious influences, the trials themselves are becoming increasingly emotional and personalized. This Article addresses a key outgrowth of this evolution: the increasingly common practice of witnesses opining on whether a defendant should be put to death, despite the Court's apparent prohibition of such testimony. The Article addresses why this practice is likely to continue, and advances several reasons why the Supreme Court should impose an unequivocal bar on sentence opinion, testimony in capital trials.

Fish not, with this melancholy bait,
For this fool gudgeon, this opinion. …

Synthetic Leases: Structured Finance, Financial Accounting And Tax Ownership, Donald J. Weidner

Scholarly Publications

No abstract provided.

A Table Of Requirements For Administrative Rulemaking, Mark Seidenfeld

Scholarly Publications

No abstract provided.

The Role Of Deterrence-Based Enforcement In A "Reinvented" State/Federal Relationship: The Divide Between Theory And Reality, David L. Markell

Scholarly Publications

No abstract provided.

Unfinished Business On The Taxpayer Rights Agenda: Achieving Fairness In Transferee Liability Cases, Steve R. Johnson

Scholarly Publications

The taxpayer rights movement has been a driving force of tax legislation and administration for over a decade. It has produced the Taxpayer Bill of Rights (TBOR) in 1988, the Taxpayer Bill of Rights 2 (TBOR2) in 1996, the Taxpayer Bill of Rights 3 (TBOR3) in 1998, lesser statutory initiatives, and an array of important administrative changes by the Service. While the future of the movement can be debated, it is clear that, for now, it remains a force to be reckoned with in tax policy.

This article advances a proposal to extend and complete one thrust of the taxpayer …

The Challenge Of Teaching Administrative Law, Mark Seidenfeld

Scholarly Publications

No abstract provided.

A Study In "Actuarial Justice": Sex Offender Classification Practice And Procedure, Wayne A. Logan

Scholarly Publications

No abstract provided.

The False Promise Of The "New" Nondelegation Doctrine, Mark Seidenfeld, Jim Rossi

Scholarly Publications

No abstract provided.

Empowering Stakeholders: Limits On Collaboration As The Basis For Flexible Regulation, Mark Seidenfeld

Scholarly Publications

No abstract provided.

An Apology For Administrative Law In A Contracting State, Mark Seidenfeld

Scholarly Publications

No abstract provided.

The Commission For Environmental Cooperation's Citizen Submission Process, David L. Markell

Scholarly Publications

No abstract provided.

Federal Habeas In The Information Age, Wayne A. Logan

Scholarly Publications

One would be hard-pressed to identify a more extolled, and storied, aspect of the Anglo-American legal tradition than the writ of habeas corpus. Tracing its lineage back to the Magna Carta, the Great Writ was so revered by the Framers of the U.S Constitution that they expressly prohibited its suspension except in times of extreme governmental distress. Writing in 1868, Chief Justice Salmon Chase characterized habeas as "the most important human right in the Constitution," the ''best and only sufficient defense of personal freedom." Justice Brennan, writing almost one hundred years later, observed that the history of habeas "is …

Adr, The Judiciary, And Justice: Coming To Terms With The Alternatives, Erin Ryan

Scholarly Publications

Any discussion of recent developments in civil litigation must address the virtual revolution that has taken place regarding alternative dispute resolution (ADR). Attorneys have witnessed a steady growth in their clients' recourse to ADR in place of lawsuits, and ADR is increasingly incorporated into the litigation process by the judiciary itself--in the form of court-annexed arbitration, mediation, summary jury trials, early neutral evaluation, and judicial settlement conferences. "Alternative" models of dispute resolution have inarguably penetrated the mainstream; the relevant question now is how they will change it. The judicial embrace of ADR presents opportunities and concerns that distinguish court-annexed programs …