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Articles 1 - 30 of 78
Full-Text Articles in Law
The Doctrine Of Judicial Estoppel, Steve R. Johnson
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
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
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
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
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
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
Criminal Law Sanctuaries, Wayne A. Logan
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
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
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
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
Reviving The Roman Republic; Remembering The Good Old Cause, Rob Atkinson
Scholarly Publications
No abstract provided.
Taking Eugenics Seriously: Three Generations Of ??? Are Enough?, Paul A. Lombardo
Taking Eugenics Seriously: Three Generations Of ??? Are Enough?, Paul A. Lombardo
Florida State University Law Review
No abstract provided.
Aren't We All Eugenicisits?: Commentary On Paul Lombardo's "Taking Eugenics Seriously", Mary B. Mahowald
Aren't We All Eugenicisits?: Commentary On Paul Lombardo's "Taking Eugenics Seriously", Mary B. Mahowald
Florida State University Law Review
No abstract provided.
A Choice Of Evils In Prenatal Testing, David Wasserman
A Choice Of Evils In Prenatal Testing, David Wasserman
Florida State University Law Review
No abstract provided.
Disability Equality And Prenatal Testing: Contradictory Or Compatible?, Adrienne Asch
Disability Equality And Prenatal Testing: Contradictory Or Compatible?, Adrienne Asch
Florida State University Law Review
No abstract provided.
Selecting Against Difference: Assisted Reproduction, Disability And Regulation, Suzanne Holland
Selecting Against Difference: Assisted Reproduction, Disability And Regulation, Suzanne Holland
Florida State University Law Review
No abstract provided.
Sales Taxation Of Services: An Economic Perspective, Michele E. Hendrix, George R. Zodrow
Sales Taxation Of Services: An Economic Perspective, Michele E. Hendrix, George R. Zodrow
Florida State University Law Review
No abstract provided.
The Uneasy Case For Extending The Sales Tax To Services, Kirk J. Stark
The Uneasy Case For Extending The Sales Tax To Services, Kirk J. Stark
Florida State University Law Review
No abstract provided.
Confidentiality In Mediation: What Can Florida Glean From The Uniform Mediation Act?, Paul Dayton Johnson, Jr.
Confidentiality In Mediation: What Can Florida Glean From The Uniform Mediation Act?, Paul Dayton Johnson, Jr.
Florida State University Law Review
No abstract provided.
Introduction, Charles W. Ehrhardt
Introduction, Charles W. Ehrhardt
Florida State University Law Review
No abstract provided.
Busting The Professional Trust: A Comment On William Simon's Ladd Lecture, W. Bradley Wendel
Busting The Professional Trust: A Comment On William Simon's Ladd Lecture, W. Bradley Wendel
Florida State University Law Review
No abstract provided.
The Property Wars Of Law Firms: Of Client Lists, Trade Secrets And The Fiduciary Duties Of Law Partners, Robert W. Hillman
The Property Wars Of Law Firms: Of Client Lists, Trade Secrets And The Fiduciary Duties Of Law Partners, Robert W. Hillman
Florida State University Law Review
No abstract provided.
Should Klansmen Be Lawyers?: Racism As An Ethical Barrier To The Legal Profession, Carla D. Pratt
Should Klansmen Be Lawyers?: Racism As An Ethical Barrier To The Legal Profession, Carla D. Pratt
Florida State University Law Review
No abstract provided.
Introduction To The Review Of Florida Legislation, Justice Kenneth B. Bell
Introduction To The Review Of Florida Legislation, Justice Kenneth B. Bell
Florida State University Law Review
No abstract provided.
General Acceptance Versus Scientific Soundness: Mad Scientists In The Courtroom, David W. Barnes
General Acceptance Versus Scientific Soundness: Mad Scientists In The Courtroom, David W. Barnes
Florida State University Law Review
No abstract provided.
An Opportunity Lost: Tax Reform And The 1997-1998 Constitution Revision Commission, Robert L. Nabors
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
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
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
Liability Of Accountants For Negligent Auditing: Doctrine Policy, And Ideology, Jay M. Feinman
Florida State University Law Review
No abstract provided.