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Full-Text Articles in Law
Dodging The Taxman: Why The Treasury’S Anti-Abuse Regulation Is Unconstitutional, Linda D. Jellum
Dodging The Taxman: Why The Treasury’S Anti-Abuse Regulation Is Unconstitutional, Linda D. Jellum
Articles
To combat abusive tax shelters, the Department of the Treasury promulgated a general anti-abuse regulation applicable to all of subchapter K of the Internal Revenue Code of 1986. The Treasury targeted subchapter K because unique aspects of the partnership tax laws—including its aggregate-entity dichotomy—foster creative tax manipulation. In the anti-abuse regulation, the Treasury attempted to “codify” existing judicially- created anti-abuse doctrines, such as the business-purpose and economic-substance doctrines. Also, and more surprisingly, the Treasury directed those applying subchapter K to use a purposivist approach to interpretation and to reject textualism. In this article, I demonstrate that the Treasury exceeded both …
The Constitution, Desegregation, And Public Opinion: Swan V. Charlotte-Mechlenburg Board Of Education, James L. Hunt
The Constitution, Desegregation, And Public Opinion: Swan V. Charlotte-Mechlenburg Board Of Education, James L. Hunt
Articles
The first three words of the preamble to the Constitution are "We the People." Yet the vast majority of constitutional scholarship is limited to the opinions of judges, lawyers, law professors, and other political and economic elites. This article takes a different approach to constitutional understanding. It describes the legal thoughts of the citizens for whom the Constitution exists. It does so through an analysis of the public's reaction to the federal court decisions in Swann v. Charlotte-Mecklenburg Board of Education, a desegregation case. The lead attorney for the Swann plaintiffs was Julius LeVonne Chambers, an alumnus and future …
Not Your Mother's Will: Gender, Language, And Wills, Karen J. Sneddon
Not Your Mother's Will: Gender, Language, And Wills, Karen J. Sneddon
Articles
“Boys will be boys, but girls must be young ladies” is an echoing patriarchal refrain from the past. Formal equality has not produced equality in all areas, as demonstrated by the continuing wage gap. Gender bias lingers and can be identified in language. This Article focuses on Wills, one of the oldest forms of legal documents, to explore the intersection of gender and language. With conceptual antecedents in pre-history, written Wills found in Ancient Egyptian tombs embody the core characteristics of modern Wills. The past endows the drafting and implementation of Wills with a wealth of traditions and experiences. The …
Shareholder Primacy And Corporate Compliance, Judd F. Sneirson
Shareholder Primacy And Corporate Compliance, Judd F. Sneirson
Articles
Corporations, like the rest of us, must comply with environmental and other laws or suffer the consequences. Unfortunately, these consequences can pale in comparison to the gains to be made from non-compliance. Law-and-economics scholarship recognizes this and, by treating many laws as mere costs of doing business, encourages a certain amount of deliberate non-compliance. According to this view, corporate compliance should turn on profitability or whether compliance would otherwise benefit the firm. This Article argues that the law-and-economics scholarship is wrong on the law, wrong as a matter of economics, and does not reflect how most firms in fact behave. …