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Full-Text Articles in Law
Restructuring The U.S. Tax Court: A Reply To Stephanie Hoffer And Christopher Walker's The Death Of Tax Court Exceptionalism, Leandra Lederman
Restructuring The U.S. Tax Court: A Reply To Stephanie Hoffer And Christopher Walker's The Death Of Tax Court Exceptionalism, Leandra Lederman
Articles by Maurer Faculty
This article is an invited reply to an article in the Minnesota Law Review regarding whether the “reviewing court” provisions of the Administrative Procedure Act (APA) apply to the U.S. Tax Court, the principal court hearing disputes between taxpayers and the IRS. (The Tax Court has repeatedly said that the APA does not apply to it). It argues in part that the question of whether the Tax Court must apply the APA’s standard and scope of review when reviewing IRS action is not as clear as a matter of history and doctrine as Professors Hoffer and Walker argue. The author …
Court Reform: A View From The Bottom, Julia C. Lamber, Mary Lee Luskin
Court Reform: A View From The Bottom, Julia C. Lamber, Mary Lee Luskin
Articles by Maurer Faculty
No abstract provided.
Law Reform By Courts, Legislatures, And Commissions Following Empirical Research On Jury Instructions, J. Alexander Tanford
Law Reform By Courts, Legislatures, And Commissions Following Empirical Research On Jury Instructions, J. Alexander Tanford
Articles by Maurer Faculty
Empirical research demonstrates that jurors have difficulty understanding and following traditional instructions about the law. The social science literature recommends several procedural reforms, including giving important instructions at the start of the trial and providing jurors with written instructions. This article examines changes in the law following the publication of this social science research, comparing courts, legislatures and rule-making commissions. Analysis reveals that although all three institutions are dominated by lawyers, they have acted differently. Commissions have made substantial changes in the law consistent with the recommendations of social scientists, legislatures have made few changes, and courts have changed case …