Law Commons^™

"Make Him An Offer He Can't Refuse" - Mezzanatto Waivers As Lynchpin Of Prosecutorial Overreach, Christopher B. Mueller

Missouri Law Review

No abstract provided.

Schoolyard Felons: Missouri's New Criminal Code And Its Impact On Schools, Michele L. Moyer

Missouri Law Review

No abstract provided.

It's Dispositive: Considering Constitutional Review For First Amendment Retaliation Claims, Abigail E. Williams

Missouri Law Review

No abstract provided.

Ex Parte Seizures Under The Dtsa And The Shift Of Ip Rights Enforcement, Yvette Joy Liebesman

The Business, Entrepreneurship & Tax Law Review

The ex parte seizure provision of the Defend Trade Secrets Act is another step in a long line of legislation that shifts the costs of private enforcement to the public, which already has a toehold in copyright and trademark law. The ex parte provision—which is not incorporated into any state trade secret law—relieves rights owners of two “burdens.” First, it relieves the trade secret owner of the burden of actually having to compete in the marketplace. Second, it relieves the trade secret owner of the burden of the costs associated with the discovery process of a lawsuit. The effect of …

Are My Cornrows Unprofessional?: Title Vii's Narrow Application Of Grooming Policies, And Its Effect On Black Women's Natural Hair In The Workplace, Renee Henson

The Business, Entrepreneurship & Tax Law Review

Employer grooming policies are ubiquitous and apply to all in the workplace, however, the hair standards within these policies do not permit women to wear a myriad of ethnic hairstyles at work. Banning ethnic hairstyles like braids, cornrows, and dreadlocks adversely and disproportionally affects black women. Banning ethnic styles because they are deemed unprofessional forces many black women to spend inordinate amounts of money and time to ensure their hair is “professional looking enough” to attain gainful employment and climb the corporate ladder. This article examines Title VII’s role in allowing this practice where black women are not permitted to …

Solving The Corporate Inversion Phenomenon: An Exercise In Free Market Patriotism, Protectionism Through Faciliation, Brian Thompson

The Business, Entrepreneurship & Tax Law Review

The United States government grapples with the right solution to deter corporations from inverting abroad. A corporation’s decision to invert is made in the interest of its shareholders, including many who are United States citizens. However, many have called inverting corporations unpatriotic, traders, and cheaters. These labels shift the blame to an easy scapegoat. In order to quell this recent phenomenon, the United States government must move beyond rhetoric and reevaluate the cause of the exodus. Politicians have no one to blame but themselves and the outdated corporate policy they have left in place. Heavyhanded government policies to punish corporations …

Tax Policy Reform: Issues To Be Addressed To The Benefit Of All Missourians, Joel Walters

The Business, Entrepreneurship & Tax Law Review

Tax policy impacts the everday decisions made by individuals, families, and businesses. Better tax policy can generate economic activity and lower the tax burden on individual taxpayers. Missouri Department of Revenue Director, Joel Walters, believes the current Missouri tax system can be changed in ways that would make it more simple, efficient, and fair. With this article, Director Walters seeks to engage Missourians in a dialogue about the strengths and weaknesses of the current tax policy environment in Missouri. The article comprhensively examines Missouri's tax system by discussing a wide variety of topics including corporate income tax, alternatives such as …

Faculty List

Missouri Law Review

Table of Contents - Issue 3

Table Of Contents

Missouri Law Review

No abstract provided.

The Hacking Of Employment Law, Charlotte S. Alexander, Elizabeth Tippett

Missouri Law Review

No abstract provided.

Symposium Keynote: The Dtsa And The New Secrecy Ecology, Orly Lobel

The Business, Entrepreneurship & Tax Law Review

The Defend Trade Secrets Act (“DTSA”), which passed in May 2016, amends the Economic Espionage Act (“EEA”), a 1996 federal statute that criminalizes trade secret misappropriation. The EEA has been amended several times in the past five years to increase penalties for violations and expand the available causes of action, the definition of a trade secret, and the types behaviors that are deemed illegal. The creation of a federal civil cause of action is a further expansion of the secrecy ecology, and the DTSA includes several provisions that broaden the reach of trade secrets and their protection. This article raises …

Getting To Guilty: The Necessary Shift To Individual Accountability For Corporate Wrongdoing, Paige Wheeler

The Business, Entrepreneurship & Tax Law Review

In September of 2015, Deputy Attorney General, Sally Yates, declared that the Department of Justice would shift its focus to pursuing individual accountability for cases of corporate wrongdoing, This shift reflects a change in directives, as the Department of Justice commonly resolved cases of corporate wrongdoing through the companies themselves prior to what is now commonly known as the Yates Memorandum. The Yates Memorandum centers on the conclusion that one of the most successful ways to tackle corporate misconduct is by making sure that the individuals who are committing the wrongdoing are held accountable for their actions. The Yates Memorandum …

Masthead

Missouri Law Review

No abstract provided.

Copyright

Missouri Law Review

No abstract provided.

Narrative Reform Dilemmas, Mariela Olivares

Missouri Law Review

No abstract provided.

Shareholder Nomination Restrictions: A Corporate Governance Mystery, Aristotle A. Butler

Missouri Law Review

No abstract provided.

Caught In A Haze: Ethical Issues For Attorneys Advising On Marijuana, Anna El-Zein

Missouri Law Review

No abstract provided.

Research In The Jury Room, Ariel Monroe Kiefer

Missouri Law Review

No abstract provided.

Masthead

The Business, Entrepreneurship & Tax Law Review

No abstract provided.

Table Of Contents

The Business, Entrepreneurship & Tax Law Review

No abstract provided.

The Defend Trade Secrets Act Whistleblower Immunity Provision: A Legislative History, Peter Menell

The Business, Entrepreneurship & Tax Law Review

The Defend Trade Secrets Act of 2016 ("DTSA") was the product of a multi-year effort to federalize trade secret protection. In the final stages of drafting the DTSA, Senators Grassley and Leahy introduced an important new element: immunity "for whistleblowers who share confidential information in the course of reporting suspected illegal activity to law enforecement or when filing a lawsuit, provided they do so under seal." The meaning and scope of this provision are of vital importance to enforcing health, safety, civil rights, financial market, consumer, and environmental protections and deterring fraud against the government, shareholders, and the public. This …

M-U-N-I: Evidencing The Inadequacies Of The Municipal Securities Regulatory Framework, John Carriel

The Business, Entrepreneurship & Tax Law Review

This article argues that the current regulation of the minicipal securities market is inadequate, and that regulatory reform is not only necessary but also permissible as the Securities and Exchange Commission has the legal authority under the current statutory framework to substantially remedy such inadequacy. In making this argument, this article focuses on the legislative history of the Securities Reform Act of 1975, analyses of statutory text, the current regulatory framework surrounding the municipal securities market, prior attempts to effect regulatory reform, and one of the principal issues with the current regulatory framework - the lack of uniform accounting principles …

Password Please: The Effectiveness Of New York's First-In-Nation Cybersecurity Regulation Of Banks, Melissa Knerr

The Business, Entrepreneurship & Tax Law Review

In March of 2017, New York enacted new cybersecurity legislation focused on regulating banking security. Cybersecurity attacks on the financial sector have risen recently and the federal and state governments are looking to combat data breaches. The regulations themselves strive to regulate security conduct by the financial institutions, including required testing and risk assessment, training for cybersecurity personnel, and mandated reporting to upperlevel staff as well as the New York Department of Financial Services. While these regulations are the first of their kind and strive to set in place certain basic requirements for cybersecurity, it remains to be seen how …

Will Regulations Prevent Litigation? An Analysis Of The U.S. Treasury Departments 2017 Revenue Proposals Concerning Conservation Easment Deductions, Garrett Pratt

The Business, Entrepreneurship & Tax Law Review

This article examines the Treasury’s 2017 proposals refining Section 170(h). This article assesses the likely effects of the Treasury’s proposals by discussing their impact in four key ways: (1) the new requirements placed on “qualified organizations” who receive conservation easement contributions; (2) donors’ increased substantiation requirements; (3) the exclusion of golf courses from Section 170(h) eligibility; and (4) the pilot conservation easement tax credit program. For each of these, this article will: examine the category’s current Section 170(h) regulatory treatment, if any, outline what the new proposals require, and then walk through the likely effects of these proposals. This article …

Transportation Network Companies' Ability To Sustain Success Amid Growing Regulation By Local Governments, Molly Parato

The Business, Entrepreneurship & Tax Law Review

Companies like Uber and Lyft have irreparably disrupted the taxicab industry, but as the law catches up with these new TNCs, the companies will have to take into consideration the extensive legal fees required in order to either fight or reshape transportation regulations. This is most evident for Uber, the largest TNC, which is currently facing more litigation than any other startup in the world.

This paper will first examine the pricing strategies of TNCs and how their entrance into the market has affected the taxicab industry. This paper will then discuss Uber specifically to determine whether the larger litigation …

Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley

The Business, Entrepreneurship & Tax Law Review

This article addresses possible tax incentives that may be available in addition to or as an alternative to current tax credits. First, it will provide an overview of America’s ever-evolving energy policy. This section explains why the country’s energy policies resemble a rollercoaster. Second, this article offers a brief history of tax credits, specifically clean energy tax credits and fossil fuel tax credits. Part three describes Master Limited Partnerships (“MLPs”) and Real Estate Investment Trusts (“REITs”), two tax-flavored entity choices used by the oil and gas industry to improve their bottom line. Specifically, part three explores the tax benefits of …

Netflix And No Chill: The Criminal Ramification Of Password Sharing, Benjamin Kweskin

The Business, Entrepreneurship & Tax Law Review

Password sharing is a unique issue because it requires two actors: the person who accesses the information, and the sharer. Sharing your password and logging on could easily be seen as trespassing on Netflix’s website to provide you with content you should have otherwise paid for, thus it has value. All other elements aside, the question of whether or not the sharer of information could be criminally liable remains unanswered. Under Nosal, there is strong evidence to suggest liability. It is clear that the person who accesses this information is liable, but what about the password sharer?

The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett

The Business, Entrepreneurship & Tax Law Review

Women in the United States face many economic obstacles that their male counterparts do not. Many of these obstacles – including the wage gap, economic issues related to childbearing, and implicit bias in the workplace, among others – are the result of multiple political, social, and cultural factors, making them hard to eliminate. The tampon tax is comparatively simple to take on: if state legislatures decide to remove it, women will no longer have to pay it. The term “tampon tax” refers to how the majority of states impose a general sales tax on tampons, pads, reusable menstrual cups, and …

An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith

The Business, Entrepreneurship & Tax Law Review

Although the NFL has not announced any definite plans to place a team in London, it has taken significant steps in that direction. By 2022, it could be a reality. As the laws in the U.S. and U.K. currently stand, NFL athletes playing for a team in London would face more income taxes than if they played for a U.S.-based team. The extra tax liability the players would face in the U.K. could prevent players from signing with the London team. If the London franchise struggles to field talent, it will struggle on the field as well. Without reform in …

Print Your Own Pandora's Box: 3d Printing, Intellectual Property Law, And The Internet For Lay-Lawyers, Adam Lewental

The Business, Entrepreneurship & Tax Law Review

This comment’s main purpose is to explore intellectual property law meant to protect against manufacturing infringement after manufacturing becomes decentralized. Part II glimpses into the applicable 3D printing technology, with a focus on its current capabilities and future application. Part III explores the rift between utility and design intellectual property protection within the framework of intellectual property protection. Part IV analyzes the overlap of the technology and the law. Part V projects the potential impact of inaction by drawing comparisons to parallel issues, as well as the potential impact of the technology itself.