Law Commons^™

Doping Out The Capitalization Rules After Indopco, John W. Lee

Faculty Publications

In this article, Lee provides guidance for Treasury and the IRS (in their promised clarification of application of INDOPCO). He delineates how to avoid what he perceives as the past pitfalls of capitalization of recurring, insubstantial, or relatively short-lived expenditures with Ito, or inadequate, amortization. The article also sets forth models for (a) amortizing as. a freestanding deferred charge long-lived substantial self-created intangibles such as business expansion costs, including employee training costs, and (b) expensing, or perhaps better, amortizing currently less substantial or regularly recurring, steady state self-created intangibles (such as repairs and advertising, respectively).

Harlot's Ghost And Jfk: A Fictional Conservation With Norman Mailer, Oliver Stone, Earl Warren, And Hugo Black, Rodney A. Smolla

Faculty Publications

No abstract provided.

Equitable Estoppel Against The Government - The Missouri Experience: Time To Rethink The Concept, Kenneth D. Dean

Faculty Publications

The purpose of this article is to examine the Missouri cases to determine if there are patterns which provide guidance in understanding what constitutes “exceptional” circumstances or “manifest injustice,” to determine if there is a coherent theory underlying the application of the *68 doctrine, and, finally, to propose modifications to the traditional approach.

A Symbolic Balanced Budget Amendment, Neal Devins

Faculty Publications

No abstract provided.

Ethnic Identity And Constitutional Design For Africa, Alemante G. Selassie

Faculty Publications

No abstract provided.

Causation In Fact In Omission Cases, David A. Fischer

Faculty Publications

This article analyzes the difficulties involved in attributing cause in fact in omission cases, and suggests possible resolutions. Part II discusses the basic concept of causation, and the distinction between acts and omissions. Part III discusses the particular problems that arise in applying causation principles in omission cases. Part IV then analyzes these problems from both corrective justice and economic analysis perspectives. Finally, the article suggests an approach for solving these complex issues.

Banking And Insurance - Should Ever The Twain Meet?, Emeric Fischer

Faculty Publications

No abstract provided.

Book Review Of Federal Courts And The International Human Rights Paradigm And World Justice? U.S. Courts And International Human Rights, Linda A. Malone

Faculty Publications

No abstract provided.

An Improved Choice: The Virginia Limited Liability Company, James J. Wheaton

Faculty Publications

When the General Assembly adopted the Virginia Limited Liability Company Act (the "Act")' in 1991, Virginia joined just four other states in recognizing the potential of a relatively obscure business entity, the limited liability company ("LLC"). The LLC concept has spread rapidly since the adoption of the Virginia Act early last year. Three other states enacted LLC legislation in 1991, and in just the first few months of 1992, six more states followed the trend.

[...]

Although the number of LLCs formed in Virginia since the Virginia Act took effect last July displays the willingness of Virginia attorneys to recommend …

The Upc And The New Durable Powers, David M. English

Faculty Publications

This article thoroughly explores the escalation of interest in durable powers of attorney, with particular emphasis on health care powers and advance directives. The author focuses on durable power legislation influenced by the Unifomi Probate Code and health care power and advance directive statutes enacted in response to recent decisions dealing with the withholding or withdrawal of life-sustaining treatment.

Liberal Visions Of The Freedom Of The Press, Michael J. Gerhardt

Faculty Publications

No abstract provided.

The Fault Pit, David G. Owen

Faculty Publications

No abstract provided.

Group Versus Individuals, Neal Devins

Faculty Publications

No abstract provided.

The Silenced Majority: Martin V. Wilks And The Legislative Response, Susan Grover

Faculty Publications

An American worker finds himself disadvantaged by an employer's affirmative action program. The worker heads for the courthouse, reverse discrimination complaint in hand. Will he be allowed to sue? Prior to the Supreme Court's 1989 Martin v. Wilks decision, the answer to that question tended to be "no." Wilks changed the answer to an emphatic ·yes." With the 1991 Civil Rights Act, the answer has become "probably not." This article discusses the bar against such challenges as developed through case law and recent congressional action. It addresses the implications that the new statutory bar will have for the structure of …

Editor's Comments, Charles H. Koch Jr.

Faculty Publications

No abstract provided.

Correspondence: The Stuff Of Constitutional Law, Neal Devins

Faculty Publications

No abstract provided.

Legal Education And The Theatre Of The Absurd: "Can't Anybody Play This Here Game?", Paul A. Lebel

Faculty Publications

No abstract provided.

A Legislative History Of The Creation Of The Eleventh Circuit, Thomas E. Baker

Faculty Publications

No abstract provided.

Some Preliminary Thoughts On Long-Range Planning For The Federal Judiciary, Thomas E. Baker

Faculty Publications

Professor Baker gives his prescription for the Long-Range Planning Committee of the Judicial Conference. First, he considers the "mission" of the federal courts, explaining that there should be no single, objectively correct conception of the role of the federal courts. Second, he discusses his conception of long-range planning, in terms of a relatively short event horizon and the absolutely wide-open scope of the range of proposals that are relevant to the work of the Committee. Third, he describes his preliminary thoughts on the role of the Committee to be a kind of permanent Federal Courts Study Committee modeled after comparable …

The Impropriety Of Expert Witness Testimony On The Law, Thomas E. Baker

Faculty Publications

Professor Baker weighs in on a new trend of allowing expert opinion on the status of the law. He begins with a brief history of lay and expert opinion testimony and continues with an analysis of Rule 702 of the Federal Rules of Evidence before concluding that expert opinion on the law simply has no place in federal practice.

Is The Constitutional Concern With Religious Involvement In The Public Square Hostility?, William P. Marshall

Faculty Publications

No abstract provided.

Child Abuse Reporting Laws And Attorney-Client Confidences: The Reality And The Specter Of Lawyer As Informant, Robert P. Mosteller

Faculty Publications

No abstract provided.

The Left, The Right, And Certainty In Constitutional Law, Gene R. Nichol Jr.

Faculty Publications

No abstract provided.

Divided Justice: A Commentary On The Nomination And Confirmation Of Justice Thomas, Michael J. Gerhardt

Faculty Publications

No abstract provided.

Government Regulation Of Religiously Based Social Services: The First Amendment Considerations, Carl H. Esbeck

Faculty Publications

A daunting welter of variables confronts anyone who sets out to systematize the First Amendment's effect on the government's role in regulating social services operated by religious organizations. The task is further complicated because the regulations in question often were promulgated as a consequence of the monitoring that inevitably accompanies government spending on private-sector welfare programs. The most suitable methodology should take into account: 1) the nature of the organizations that are the object of the government's regulation or program of aid; 2) the interrelationship between government and religious organizations that results from the regulation or aid; and 3) the …

Lawyers And Loyalty, Michael K. Mcchrystal

Faculty Publications

No abstract provided.

Public Law, Private School: Choice, The Constitution, And Some Emerging Issues, Peter K. Rofes

Faculty Publications

No abstract provided.

Sports Participation By "Handicapped" Athletes, Matthew J. Mitten

Faculty Publications

No abstract provided.

Can Filing An Appellate Brief Satisfy The Federal Rules For Filing A Notice Of Appeal?, Jay Grenig

Faculty Publications

No abstract provided.

Does The Imposition Of Pension Plan Withdrawal Liability On An Employer Constitute A Taking Of Property Without Due Process?, Jay E. Grenig

Faculty Publications

No abstract provided.