Law Commons^™

Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of wealth transfer taxation in the larger scheme of the U.S. tax system. Wealth and income inequality are at historically high levels, and the responses to these issues are often reduced to a simplistic political dichotomy of “right” versus “left.” The multitude of views of the American people cannot be reduced to such simple generalities without losing important nuances. This Article identifies three general categories of political philosophical viewpoints that are commonly endorsed by both politicians and everyday Americans, and then examines the current …

Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

This article is the third in a series examining the continued relevance and philosophical legitimacy of the United States wealth transfer tax system from within a particular philosophical perspective. The article examines the utilitarianism of John Stuart Mill and his philosophical progeny and distinguishes the philosophical approach of utilitarianism from contemporary welfare economics, primarily on the basis of the concept of "utility" in each approach. After explicating the utilitarian criteria for ethical action, the article goes on to think through what Mill's utilitarianism says about the taxation of wealth and wealth transfers, the United States federal wealth transfer tax system …

Justice John Marshall Harlan: Professor Of Law, Brian L. Frye, Josh Blackman, Michael Mccloskey

Law Faculty Scholarly Articles

From 1889 to 1910, while serving on the United States Supreme Court, the first Justice John Marshall Harlan taught at the Columbian College of Law, which became the George Washington University School of Law. For two decades, he primarily taught working-class evening students in classes as diverse as property, torts, conflicts of law, jurisprudence, domestic relations, commercial law, evidence-and most significantly-constitutional law.

Harlan's lectures on constitutional law would have been lost to history, but for the enterprising initiative-and remarkable note-taking-of one of Harlan's students, George Johannes. During the 1897-98 academic year, George Johannes and a classmate transcribed verbatim the twenty-seven …

Justice John Marshall Harlan: Lectures On Constitutional Law, 1897-98, Brian L. Frye, Josh Blackman, Michael Mccloskey

Law Faculty Scholarly Articles

From 1889 to 1910, while serving on the United States Supreme Court, the first Justice John Marshall Harlan taught at the Columbian College of Law, which later became The George Washington School of Law. During the 1897–1898 academic year, one of Harlan’s students, George Johannes, along with a classmate, transcribed verbatim the twenty-seven lectures Justice Harlan delivered on constitutional law. In 1955, Johannes sent his copy of the transcripts to the second Justice Harlan, who eventually deposited them in the Library of Congress.

To create this annotated transcript of Justice Harlan’s lectures, Professor Frye purchased a microfilm copy of Johannes’s …

Balancing Lives: Individual Accountability And The Death Penalty As Punishment For Genocide (Lessons From Rwanda), Melynda J. Price

Law Faculty Scholarly Articles

The purpose of this Article is not to answer the question of whether the death penalty is an appropriate punishment for genocide. One could safely argue that there is an emerging norm in international law against the death penalty, but individual countries have maintained their right to use the death penalty and continue to do so in code and in practice. This Article, using Rwanda as a case study, evaluates the real outcomes of such discrepancies in punishment at the domestic and international level, and the ability of both approaches to bring justice to the victims of genocide. Both domestic …

A Diversity Theory Of Charitable Tax Exemption—Beyond Efficiency, Through Critical Race Theory, Toward Diversity, David A. Brennen

Law Faculty Scholarly Articles

What is the normative rationale for the federal income tax exemption for nonprofit charitable corporations? Even though the exemption dates back to 1894, Congress has failed to fully rationalize it. Though scholars and courts have attempted over the years to come up with a coherent rationale for the charitable tax exemption, their attempts are focused almost exclusively on economic efficiency. Thus, the charitable tax exemption is typically framed by noted tax scholars like Boris Bittker, Henry Hansmann, and others as an economically efficient means of providing certain goods and services to the public. Rationalizing the charitable tax exemption in economic …

Turning Jails Into Prisons—Collateral Damage From Kentucky's War On Crime, Robert G. Lawson

Law Faculty Scholarly Articles

The primary purpose of this article is to scrutinize Kentucky's ever-increasing reliance on local jails for the incarceration of state prisoners. This objective cannot be achieved without an examination of the problems that compel counties and cities to allow (and even encourage) the state to capture their jails for this use. The first half of the article (Parts I-IV) provides general information about jails (including some pertinent history), contains a detailed description of jail functions (including some that have descended upon jails by default), and concludes with a discussion of what the state has done over two decades to convert …

Difficult Times In Kentucky Corrections—Aftershocks Of A "Tough On Crime" Philosophy, Robert G. Lawson

Law Faculty Scholarly Articles

The objective of this article is to cast some light on corrections system problems brought on by elevated (and possibly unnecessary) levels of incarceration, and especially on problems that trouble the Kentucky corrections system and threaten to undermine the effectiveness of the state's justice system. Part II describes how the country came to embrace sentencing policies and practices capable of producing "a penal system of a severity unmatched in the Western world.” Part III describes Kentucky's embrace of equally harsh sentencing policies and practices and the inmate population explosion that has occurred as a direct result of those policies and …

Toward Justice In Tobacco Policymaking: A Critique Of Hanson And Logue And An Alternative Approach To The Costs Of Cigarettes, Richard C. Ausness, Paul A. Lebel

Law Faculty Scholarly Articles

Much of tobacco policymaking has been driven by economic and political forces. Professors LeBel and Ausness offer an alternative approach to tobacco policymaking that places justice concerns at the center of the analysis. Their article presents a detailed critique of a significant recent work by Professors Hanson and Logue advocating extensive tobacco industry liability on economic efficiency grounds. Asserting that a “fresh start” is necessary, LeBel and Ausness identify the interests at play in the tobacco policy arena. Instead of an ambiguous "interest balancing" approach, they construct a policy model that grounds those interests in justice considerations, demonstrating how claims …

"I Vote This Way Because I'M Wrong": The Supreme Court Justice As Epimenides, John M. Rogers

Law Faculty Scholarly Articles

Possibly the most unsettling phenomenon in the Supreme Court's 1988 term was Justice White's decision to vote contrary to his own exhaustively stated reasoning in Pennsylvania v. Union Gas Co. His unexplained decision to vote against the result of his own analysis lends support to those who argue that law, or at least constitutional law, is fundamentally indeterminate. Proponents of the indeterminacy argument sometimes base their position on the allegedly inescapable inconsistency of decisions made by a multi-member court. There is an answer to the inconsistency argument, but it founders if justices sometimes vote, without explanation, on the basis of …

Presuming Lawyers Competent To Protect Fundamental Rights: Is It An Affordable Fiction?, Robert G. Lawson

Law Faculty Scholarly Articles

This article explores the ramifications of Wainwright v. Sykes, a case decided before the Supreme Court of the United States in 1977. The broad question before the Court in Sykes concerned the extent to which state prisoners should have access to federal court by use of the writ of habeas corpus. The narrow issue before the Court concerned the impact on a prisoner's claim for habeas relief of procedural defaults (such as a failure to object to evidence, a failure to perfect an appeal, etc.) that occur in the state proceeding under attack. In considering these important issues Justice …