Law Commons^™

The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch

Journal Articles

This Article addresses the increasingly important role of administrative guidance in interpreting the United States' international treaty obligations. The relationship between administrative guidance and treaties raises important issues at the intersection of international law, constitutional law, and administrative law. These issues are explored in the context of the United States' extensive tax treaty network. Tax treaties play an important role in a global economy, attempting to reconcile the complex and ever-changing internal tax laws of different countries. The Treasury Department is considering the increased use of administrative guidance to interpret the meaning and application of tax treaties, particularly in response …

"But For The Grace Of God There Go I": Justice Thomas And The Little Guy, Nicole Stelle Garnett

Journal Articles

This Essay, prepared for a NYU Journal of Law and Liberty symposium on “The Unknown Justice Thomas,” challenges the oft-repeated criticism that Justice Clarence Thomas’s opinions reflect a lack of empathy for the less fortunate. The Essay argues that, on the contrary, Justice Thomas’s opinions are replete with expressions of concern for the “little guy,” which are frequently overlooked or misinterpreted. The Essay explores three themes reflecting this concern in Thomas’s opinions.

Politics At The Pulpit: Tax Benefits, Substantial Burdens, And Institutional Free Exercise, Lloyd Hitoshi Mayer

Journal Articles

More than fifty years ago, Congress enacted a prohibition against political campaign intervention for all charities, including churches and other houses of worship, as a condition for receiving tax deductible contributions. Yet the IRS has never taken a house of worship to court for alleged violation of the prohibition through political comments from the pulpit, presumably at least in part because of concerns about the constitutionality of doing so. This decision is surprising, because a careful review of Free Exercise Clause case law - both before and after the landmark Employment Division v. Smith decision - reveals that the prohibition …

Does Free Exercise Of Religion Deserve Constitutional Mention?, John M. Finnis

Journal Articles

The article discusses the inclusion of the free exercise of religion among a society's constitutional guarantees in the U.S. It cites Christopher Eisgruber and Lawrence Sager, authors of the book "Religious Freedom and the Constitution," who hold that religion does not deserve constitutional mention on account of any special value. It disputes this view and states that religion does deserve constitutional mention and that the constitution should protect a citizen's right to practice his or her religion.

Honduras: Coup D’Etat In Constitutional Clothing?, Douglass Cassel

Journal Articles

Legal confusion has clouded the recent de facto change of government in Honduras. Some of this arises from the passionate political debate over President Manuel Zelaya and his de facto removal. Without entering that debate, this analysis addresses only questions of international law and related questions of law.

Despite the condemnation of the coup d’état by the United Nations, the Inter-American Commission on Human Rights, and the OAS, and by many governments including the United States, and despite suspension of Honduras from receipt of U.S. and European aid, and from participation in the OAS, diplomatic efforts to return President Zelaya …

A Modern Legal Ethics: Adversary Advocacy In A Democratic Age, Robert E. Rodes

Journal Articles

Professor Markovits has given us in A Modern Legal Ethics a profound, provocative, and closely argued philosophical treatment of his subject. He begins by asserting "that adversary advocates commonly do, and indeed are often required to do, things in their professional capacities, which, if done by ordinary people in ordinary circumstances, would be straightforwardly immoral" (1). Noting that lawyers commonly take issue with such a claim, he sets out to prove it in a chapter called "The Lawyerly Vices," divided into two sections: "Lawyers Lie," and "Lawyers Cheat." Against these, he sets the "lawyerly virtues" of "professional detachment" and "fidelity."

The Securities Laws And The Mechanics Of Legal Change, Barry Cushman

Journal Articles

This essay, prepared for the Virginia Law Review symposium marking the 75th anniversary of the Securities Exchange Commission, explores the mechanisms through which the Roosevelt Administration secured the Supreme Court's approval of various features of the New Deal's securities law program.

Taking Strickland Claims Seriously, Stephen F. Smith

Journal Articles

Every criminal defendant is promised the right to the effective assistance of counsel. Whether at trial or first appeal of right, due process is violated when attorney negligence undermines the fairness and reliability of judicial proceedings. That, at least, is the black-letter law articulated in Strickland v. Washington, 466 U.S. 688 (1984). In practice, however, the right to effective representation has meant surprisingly little over the last two decades. Under the standards that emerged from Strickland, scores of defendants have received prison or death sentences by virtue of serious unprofessional errors committed by their attorneys.

This Essay canvasses a line …

Testing Modern Trademark Law's Theory Of Harm, Mark Mckenna

Journal Articles

Modern scholarship takes a decidedly negative view of trademark law. Commentators rail against doctrinal innovations like dilution and initial interest confusion. They clamor for clearer and broader defenses. And they plead for greater First Amendment scrutiny of various applications of trademark law. But beneath all of this criticism lies overwhelming agreement that consumer confusion is harmful. This easy acceptance of the harmfulness of confusion is a problem because it operates at too high a level of generality, ignoring important differences between types of relationships about which consumers might be confused. Failure to differentiate between these different relationships has enabled trademark …

A Hands-Off Approach To Religious Doctrine: What Are We Talking About?, Richard W. Garnett

Journal Articles

At the 2008 Annual Meeting of the American Association of Law Schools, the program organized by the Section on Law and Religion presented for consideration the claim that “the United States Supreme Court has shown an increasing unwillingness to engage in deciding matters that relate to the interpretation of religious practice and belief.” The Court, it was proposed, is — more and more — taking a “hands-off approach to religious doctrine.”

This proposal was, and remains, timely and important, as is illustrated by — to mention just a few, diverse examples — the ongoing property-ownership dispute between several “breakaway” Episcopal …

Homes Affordable For Good: Covenants And Ground Leases As Long-Term Resale-Restriction Devices, James J. Kelly

Journal Articles

Covenants and ground leases have been, and continue to be, used to create shared spaces that are fundamentally, and often invidiously, exclusive. Famously made a dead letter in the case of Shelley v. Kraemer, covenants banning resale to nonwhite households put the force of law behind the segregated birth of America’s suburbs. Today, gated residential communities and shopping malls assure a degree of class exclusivity through covenants and commercial ground leases, respectively. These same legal mechanisms, however, are now deployed to assure long-term inclusion as well.

Developers of affordable housing are creating homes that are not only beneficial to the …

Response To Michael Sandel, Stephen F. Smith

Journal Articles

Professor Michael J. Sandel has treated us to an elegant argument against efforts by athletes to use medicine to "enhance" their bodies or by parents, in effect, to genetically engineer their children. I cannot agree with him more that "playing God" (my phrase, not his) in these ways is fundamentally an exercise in hubris, a rejection of the gifts that we have been given. I cannot improve on Professor Sandel's presentation of his argument. Unlike some Supreme Court Justices, I know that I am not a philosopher. Having said that, one of the joys of being a law professor is …

Religious Liberties: The International Religious Freedom Act, Richard W. Garnett, Thomas F. Farr, T. Jeremy Gunn, William L. Saunders

Journal Articles

MR. SAUNDERS: Welcome to this panel, put on by the Religious Liberties Practice Group. Any of you who would like to join that Practice Group, you are cordially invited to do so. Welcome to the Federalist Society Annual Convention. My name is Bill Saunders. I am a Senior Fellow at the Family Research Council, and I am the Chairman of the Religious Liberties Practice Group at the Federalist Society.

Our aim today is: to talk about religious freedom, to talk about whether it should be an aspect of U.S. foreign policy, how best to make it so if you believe …

Proportional Mens Rea, Stephen F. Smith

Journal Articles

This Essay makes the case for "proportional mens rea," a proportionality-based approach to mens rea selection. Proportional mens rea would provide proportionality safeguards that are otherwise entirely lacking in substantive criminal law and,as a practical matter, unavailable in constitutional law. Creating implied mens rea requirements, where necessary to ensure proportional punishment, is not a judicial usurpation of a legislative function. Rather, it is to take seriously the role that courts play, under both constitutional and substantive criminal law, to ensure that punishment "fits" the crime. Moreover, proportional mens rea would represent a needed counterweight to prosecutorial behavior whereas current doctrine …