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Articles by Maurer Faculty

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Full-Text Articles in Law

Dignity And Social Meaning: Obergefell, Windsor, And Lawrence As Constitutional Dialogue, Steve Sanders Jan 2019

Dignity And Social Meaning: Obergefell, Windsor, And Lawrence As Constitutional Dialogue, Steve Sanders

Articles by Maurer Faculty

The U.S. Supreme Court’s three most important gay and lesbian rights decisions—Obergefell v. Hodges, United States v. Windsor, and Lawrence v. Texas—are united by the principle that gays and lesbians are entitled to dignity. Beyond their tangible consequences, the common constitutional evil of state bans on same-sex marriage, the federal Defense of Marriage Act, and sodomy laws was that they imposed dignitary harm. This Article explores how the gay and lesbian dignity cases exemplify the process by which constitutional law emerges from a social and cultural dialogue in which the Supreme Court actively participates. In doing ...


Animus And Its Alternatives: Constitutional Principle And Judicial Prudence, Daniel O. Conkle Jan 2019

Animus And Its Alternatives: Constitutional Principle And Judicial Prudence, Daniel O. Conkle

Articles by Maurer Faculty

In a series of cases addressing sexual orientation and other issues, the Supreme Court has ruled that animus-based lawmaking is constitutionally impermissible. The Court treats animus as an independent and sufficient basis for invalidation. Moreover, it appears to regard animus as a doctrine of first resort, to be utilized even when an alternative constitutional rationale, such as declaring a challenged classification suspect or quasi-suspect, would readily justify the same result. Responding especially to Professor William D. Araiza’s elaboration and defense of the Court’s animus doctrine, I agree that this doctrine is sound, indeed compelling, as a matter of ...


A Secret Weapon?: Applying Privacy Doctrine To The Second Amendment, Jody L. Madeira Jan 2019

A Secret Weapon?: Applying Privacy Doctrine To The Second Amendment, Jody L. Madeira

Articles by Maurer Faculty

No abstract provided.


Uncommon Misconceptions: Holding Physicians Accountable For Insemination Fraud, Jody L. Madeira Jan 2019

Uncommon Misconceptions: Holding Physicians Accountable For Insemination Fraud, Jody L. Madeira

Articles by Maurer Faculty

No abstract provided.


The Persecution Of Stones: War Crimes, Law's Autonomy And The Co-Optation Of Cultural Heritage, Timothy W. Waters Jan 2019

The Persecution Of Stones: War Crimes, Law's Autonomy And The Co-Optation Of Cultural Heritage, Timothy W. Waters

Articles by Maurer Faculty

In 1567, a bridge was built over a river in Bosnia-a bridge widely seen as a work of great beauty. In 1993, it was destroyed in a war. What did its destruction mean? Was it a crime-and which one? An assault on culture-and whose? Between 2004 and 2017, a trial held in The Hague sought to answer these questions. The way it did-the assumptions and categories the prosecutors and judges deployed, the choices they made-tells us something important about how law operates and how it appropriates other bodies of knowledge, whether in a now-obscure Balkan conflict or on the battlefields ...


Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks Jan 2019

Aba Rpte Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements And Federal Tax Law, W. William Weeks

Articles by Maurer Faculty

Authors' Synopsis: In October 2015, the American Bar Association's Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective of the Task Force was to provide recommendations regarding federal tax law as it relates to conservation easements. This Report is the culmination of the Task Force's work. Part I of the Report is an Executive Summary of the Task Force's recommendations. Part II provides the background necessary to understand the Task Force's recommendations. Part III briefly sets forth the Task Force's comments on the Tax Cuts and Jobs Act ...


Introducing The Global Data Privacy Prize, Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson Jan 2019

Introducing The Global Data Privacy Prize, Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson

Articles by Maurer Faculty

No abstract provided.


Developments In The Law Affecting Electronic Payments And Financial Services, Sarah Jane Hughes, Stephen T. Middlebrook, Tom Kierner Jan 2019

Developments In The Law Affecting Electronic Payments And Financial Services, Sarah Jane Hughes, Stephen T. Middlebrook, Tom Kierner

Articles by Maurer Faculty

This short article surveys developments in the law affecting electronic payments and financial services from June 1, 2017 to June 1, 2018. During this period, significant developments occurred that affected the regulation of initial coin offerings (ICOs), the Office of the Comptroller of the Currency’s proposal to issue “special purpose national bank charters” to FinTech companies, the CFPB’s final regulation of prepaid, general-purpose cards, state regulation of payroll cards, and how lawyers taking cryptocurrencies from clients as payment for services or for safekeeping should protect them. The survey also presents newly issued BitLicenses under the New York Department ...


More Steps Toward Fully Electronic Interbank Check Collection And Return: Amendments To Federal Reserve Board Regulation Cc And A Regulatory Resolution Of A Circuit Split, Sarah Jane Hughes Jan 2019

More Steps Toward Fully Electronic Interbank Check Collection And Return: Amendments To Federal Reserve Board Regulation Cc And A Regulatory Resolution Of A Circuit Split, Sarah Jane Hughes

Articles by Maurer Faculty

This article analyzes two actions in 2017 and 2018, respectively, by the Board of Governors of the Federal Reserve System that amend Regulation CC, which governs expedited deposit availability and collection of checks generally and implements the Expedited Funds Availability Act of 1987 and the Check Clearing for the 21st Century Act of 2003. It selects examples from the two sets of amendments that highlight regulatory strategies being used by the Board to facilitate faster payments through the movement of electronic images of checks or electronic information among banks in the check-collection process. Those strategies involve creation of new forms ...


The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin Jan 2019

The Games They Will Play: Tax Games, Roadblocks, And Glitches Under The 2017 Tax Legislation, David Gamage, David Kamin

Articles by Maurer Faculty

The 2017 tax legislation brought sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The complex legislation was drafted and passed through a rushed and secretive process intended to limit public comment on one of the most consequential pieces of domestic policy enacted in recent history. This Article is an effort to supply the analysis and deliberation that should have accompanied the bill’s consideration and passage and describes key problem areas in the new legislation. Many of the new changes fundamentally undermine the integrity of the ...


The Cultural Politics Of Dan Quayle And Mike Pence, Steve Sanders Jan 2019

The Cultural Politics Of Dan Quayle And Mike Pence, Steve Sanders

Articles by Maurer Faculty

This essay was part of an Indiana Law Review symposium on the five U.S. vice presidents who have hailed from Indiana.

The Gallup polling organization classifies Indiana as a “pink” state, rather than a “red” state, meaning it leans Republican but is not solidly in the GOP column. Yet, if an image of Indiana persists in many people’s minds as a bastion of social conservatism and tradition, that image likely has been shaped in part by the two most recent vice presidents the Hoosier state has sent to Washington: Dan Quayle and Mike Pence.

In selecting their running ...


Why States Can Tax The Gilti, David Gamage, Darien Shanske Jan 2019

Why States Can Tax The Gilti, David Gamage, Darien Shanske

Articles by Maurer Faculty

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.


Why States Should Tax The Gilti, David Gamage, Darien Shanske Jan 2019

Why States Should Tax The Gilti, David Gamage, Darien Shanske

Articles by Maurer Faculty

A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). In a prior essay, we argued that U.S. state governments should conform to GILTI. But might there be constitutional restrictions preventing state governments from doing so? This essay argues that state governments can constitutionally conform to the federal GILTI rules and thereby tax GILTI income as part of the states’ corporate income tax bases. However, in doing so, we explain that state governments will need to be attentive to background constitutional principles.


Out Of Bounds: A Critical Race Theory Perspective On "Pay For Play", Kevin D. Brown, Antonio Williams Jan 2019

Out Of Bounds: A Critical Race Theory Perspective On "Pay For Play", Kevin D. Brown, Antonio Williams

Articles by Maurer Faculty

Under the amateur/education model, the amount of funding that colleges and universities can provide to their student-athletes is limited to the athletes' cost of attending their institution. This model makes sense for most college sports, but National Collegiate Athletic Association ("NCAA") Division I Football Bowl Subdivision and Division I men's basketball tend to generate almost all the revenue to fund their institution's entire athletic programs-as well as a substantial percentage of the revenues received by the NCAA. Furthermore is the realization that a majority of the elite athletes in these two revenue-generating sports are black. As revenues ...


Foreword (Public Law), Paul Craig Jan 2019

Foreword (Public Law), Paul Craig

Articles by Maurer Faculty

No abstract provided.


If The Legislature Had Been Serious About Data Privacy..., Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson Jan 2019

If The Legislature Had Been Serious About Data Privacy..., Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson

Articles by Maurer Faculty

No abstract provided.


"Gatekeepers" Are Vital Participants In Anti-Money-Laundering Laws And Enforcement Regimes As Permission-Less Blockchain-Based Transactions Pose Challenges To Current Means To "Follow The Money", Sarah Jane Hughes Jan 2019

"Gatekeepers" Are Vital Participants In Anti-Money-Laundering Laws And Enforcement Regimes As Permission-Less Blockchain-Based Transactions Pose Challenges To Current Means To "Follow The Money", Sarah Jane Hughes

Articles by Maurer Faculty

Two phenomena dominate reports about blockchain-based transactions—that they will disrupt and displace legacy banking, securities, and trade intermediaries, and that they present new or greater opportunities for hiding proceeds of crimes or corruption. This essay does not deal with the former topic. Rather, the organizers of the symposium at George Mason University’s Antonin Scalia School of Law asks me to consider the latter question. It proved to be a tough assignment.

This essay looks at the separate questions of (1) the degree to which permission-less blockchain transactions will disrupt current anti-money laundering (AML) regimes and enforcement efforts, and ...


Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch Jan 2019

Taxing E-Commerce In The Post-Wayfair World, David Gamage, Darien Shanske, Adam Thimmesch

Articles by Maurer Faculty

No abstract provided.


Conceptualizing The Regulation Of Virtual Currencies And Providers: Friction Points In State And Federal Approaches To Regulating Providers Of Payments Execution And Custody Services And Products In The United States, Sarah Jane Hughes Jan 2019

Conceptualizing The Regulation Of Virtual Currencies And Providers: Friction Points In State And Federal Approaches To Regulating Providers Of Payments Execution And Custody Services And Products In The United States, Sarah Jane Hughes

Articles by Maurer Faculty

This essay evaluates the state of regulation by the United States government and State legislatures of participants in emerging virtual-currency businesses. It points to friction points as both the federal government and the States experiment with their own regulatory authority over virtual-currency businesses and provides a taxonomy of differing approaches to regulating such businesses. The essay takes the position that the States need to act in the near term if they wish to maintain their longstanding role as regulators of non-depository providers of financial products and services--or they risk being preempted by Congress or federal regulatory actions. This essay also ...


Toward Restoring Rule-Of-Law Norms, Dawn E. Johnsen Jan 2019

Toward Restoring Rule-Of-Law Norms, Dawn E. Johnsen

Articles by Maurer Faculty

No abstract provided.


Personal Jurisdiction: The Transnational Difference, Austen L. Parrish Jan 2019

Personal Jurisdiction: The Transnational Difference, Austen L. Parrish

Articles by Maurer Faculty

This Article engages with some of the key debates that have emerged among international Iaw and civil procedure scholars by examining the flurry of recent transnational cases that have become a common feature on the U.S. Supreme Court's docket. It makes three principal contributions. First, it explains how the recent decisions involving persona jurisdiction should be understood within, and partly limited to, their international contexts. Disputes in involving non-resident foreign defendants raise different considerations than those involving defendants in the United States, and this Article canvasses those differences. If a concern previously was that courts gave too short ...


Evolution Of The Racial Identity Of Children Of Loving: Has Our Thinking About Race And Racial Issues Become Obsolete?, Kevin D. Brown Jan 2018

Evolution Of The Racial Identity Of Children Of Loving: Has Our Thinking About Race And Racial Issues Become Obsolete?, Kevin D. Brown

Articles by Maurer Faculty

No abstract provided.


The Future Of Salt: A Broader Picture, David Gamage, Darien Shanske Jan 2018

The Future Of Salt: A Broader Picture, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this essay, we evaluate the new cap on the state and local tax (SALT) deduction. We argue that the structure of the new cap is not consistent with any theory as to what the SALT deduction is or should be. In canvassing these theories, we further evaluate how future reforms to the SALT deduction might proceed.


Does Enforcement Reduce Voluntary Tax Compliance?, Leandra Lederman Jan 2018

Does Enforcement Reduce Voluntary Tax Compliance?, Leandra Lederman

Articles by Maurer Faculty

Governments generally use enforcement methods, such as audits and the imposition of penalties, to deter noncompliance with tax laws. Although this approach is consistent with most economic modeling of tax compliance, some scholars caution that enforcement may backfire, “crowding out” taxpayers’ intrinsic motivations to pay taxes to such an extent that they reduce their tax payments. This article analyzes the existing evidence to determine if this occurs. In fact, field studies suggest that enforcement tools, such as audits, are effective deterrents, generally greatly increasing tax collections. A few recent studies have found that audits have a negative effect on the ...


Reaching And Teaching Millennials: Designing The Future Of Student Services, Kimberly Mattioli, Brian Detweiler, Mike Martinez Jr. Jan 2018

Reaching And Teaching Millennials: Designing The Future Of Student Services, Kimberly Mattioli, Brian Detweiler, Mike Martinez Jr.

Articles by Maurer Faculty

Today’s students have come to expect library services that are quite different from their predecessors and law librarians must evolve to meet their needs. As law libraries in the United States face the realities of declining enrolment and decreasing budgets, it is imperative that we find new and creative ways to build positive relationships with our students while also preparing them for the realities of practicing law in an environment driven by rapid technological change. Three law librarians from the United States, Brian Detweiler, Kimberly Mattioli, and Mike Martinez, Jr., discuss their successes and failures in reaching out to ...


Wayfair: Sales Tax Formalism And Income Tax Nexus, David Gamage, Adam Thimmesch, Darien Shanske Jan 2018

Wayfair: Sales Tax Formalism And Income Tax Nexus, David Gamage, Adam Thimmesch, Darien Shanske

Articles by Maurer Faculty

This is the second of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to sales tax formalism and income tax nexus.


Wayfair: Marketplaces And Foreign Vendors, David Gamage, Adam Thimmesch, Darien Shanske Jan 2018

Wayfair: Marketplaces And Foreign Vendors, David Gamage, Adam Thimmesch, Darien Shanske

Articles by Maurer Faculty

This is the third of a series of essays wherein we analyze the U.S. Supreme Court's decision in South Dakota v. Wayfair. In this essay, we address issues related to state taxation of internet marketplaces and of foreign vendors.


Jevic's Promise: Procedural Justice In Chapter 11, Pamela Foohey Jan 2018

Jevic's Promise: Procedural Justice In Chapter 11, Pamela Foohey

Articles by Maurer Faculty

In this Response to Jonathan Lipson's article, The Secret Life of Priority: Corporate Reorganization After Jevic, 93 Wash. L. Rev. 631 (2018)), I focus on Czyzewski v. Jevic Holding Corp.'s implications for procedural justice and corporate reorganization. In his article, Lipson explicitly links the chapter 11 process with the Bankruptcy Code’s substantive rules about priority, crafting a forceful argument about what procedural values the U.S. Supreme Court sought to uphold when it penned Jevic. In doing so, Lipson expounds on a broader truth about the co-option of corporate reorganization’s process in the name of value ...


Increasing Transparency In The Us Tax Court, Leandra Lederman Jan 2018

Increasing Transparency In The Us Tax Court, Leandra Lederman

Articles by Maurer Faculty

Transparency is a widely accepted judicial norm because it increases accountability. Access to U.S. Tax Court documents has long differed from access to the documents of other courts. For example, the Tax Court does not participate in PACER (Public Access to Court Electronic Records). This essay discusses some of the ways in which access to Tax Court documents has been restricted; areas in which the Tax Court has increased transparency over the years; upcoming changes; and where increased transparency is still needed, such as with respect to case statistics.


Expanding The Artificial Intelligence-Data Protection Debate, Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson Jan 2018

Expanding The Artificial Intelligence-Data Protection Debate, Fred H. Cate, Christopher Kuner, Orla Lynskey, Christopher Millard, Nora Ni Loideain, Dan Jerker B. Svantesson

Articles by Maurer Faculty

No abstract provided.