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Full-Text Articles in Law
Estate Planning Choice Of Wealth Management Entity: The Limited Partnership As An Alternative To The Trust, Elaine H. Gagliardi
Estate Planning Choice Of Wealth Management Entity: The Limited Partnership As An Alternative To The Trust, Elaine H. Gagliardi
Faculty Law Review Articles
The substantial and steady increases in the amount a taxpayer can transfer free of federal estate, gift, and generation skipping transfer taxes1 makes transfer tax planning irrelevant when counseling more than 99.9% of Americans.2 Traditional estate planning structures set in place at a time when the estate tax impacted many more Americans may no longer achieve a client’s current estate planning goals. The seismic shift in the estate planning paradigm requires estate planners rethink use of planning structures in light of shifting client objectives. Evaluated in terms of these shifting objectives, the limited partnership may prove just as nimble as …
Tax Burdens And Tribal Sovereignty: The Prohibition On Lavish And Extravagant Benefits Under The Tribal General Welfare Exclusion, Pippa Browde
Faculty Law Review Articles
This article examines a portion of a relatively new federal tax statute, the Tribal General Welfare Exclusion (TGWE), that allows qualified individuals an exclusion from gross income for payments received from American Indian/Alaska Native tribes for any "Indian general welfare benefit." Indian general welfare benefits are payments made to tribal members by the tribe pursuant to an Indian tribal government program for the promotion of general welfare, such as for health, education, or housing. The TGWE is intended, in part, to promote participation in American Indian tribal cultural and ceremonial practices. To that end, Indian general welfare benefits include payments …
Out To Save The World: The Intersection Of Animal Welfare Law, Environmental Law, And Respect For Fragile Ecosystems, Stacey L. Gordon
Out To Save The World: The Intersection Of Animal Welfare Law, Environmental Law, And Respect For Fragile Ecosystems, Stacey L. Gordon
Faculty Law Review Articles
Of all the living things on earth, humans have the unique ability to destroy all life. Paradoxically, even though our lives will ultimately be destroyed too, we also seem to have the inability to stop the destruction, or at least alack of will to stop it. As the daily litany of new destructions2 piles up and both the pace and the quantity increase, each loss is buried in the pile beneath humanity’s other problems. When humans start prioritizing, the living environment—both flora and fauna—is often neglected, and sometimes purposely harmed.3 Even nonliving elements of nature are harmed. In …
Beyond The Belloni Decision: Sohappy V.Smith And The Modern Era Of Tribal Treaty Rights, Monte Mills
Beyond The Belloni Decision: Sohappy V.Smith And The Modern Era Of Tribal Treaty Rights, Monte Mills
Faculty Law Review Articles
Indian tribes and their members are leading a revived political, legal, and social movement to protect the nation’s natural resources. In doing so, tribes and their allies employ many effective strategies but core to the movement are the historic promises made to tribes by the United States through treaties. Tribes are asserting treaty protected rights, which the United States Constitution upholds as the supreme law of the land, to defend the resources on which they and their ancestors have relied for generations. Those claims have resulted in significant legal victories, igniting a broader movement in favor of tribal sovereignty and …
Creative Destruction: Copyright's Fair Use Doctrine And The Moral Right Of Integrity, Cathay Y. N. Smith
Creative Destruction: Copyright's Fair Use Doctrine And The Moral Right Of Integrity, Cathay Y. N. Smith
Faculty Law Review Articles
This Paper explores the role of copyright’s fair use doctrine as a limit on the moral right of integrity. The moral right of integrity gives an author the right to prevent any distortion, modification, or mutilation of their work that prejudices their honor or reputation. Actions that have been found to violate an author’s moral right of integrity include, for instance, altering a mural by painting clothing over nude figures, selling separated panels of a single work of art, and displaying sculptures with holiday ribbons. At the same time, copyright’s fair use doctrine allows follow-on creators to transform original works …