Law Commons^™

Undoing Undue Favors: Providing Competitors With Standing To Challenge Favorable Irs Actions, Sunil Shenoi

University of Michigan Journal of Law Reform

The Internal Revenue Service occasionally creates rules, notices, or regulations that allow taxpayers to pay less than they would under a strict reading of the law. Sometimes, however, these IRS actions are directly contrary to federal law and have significant economic impact. Challenging favorable IRS actions through litigation will likely be unsuccessful because no plaintiff can satisfy the requirements for standing. To address this situation, this Note proposes a statutory reform to provide competitors with standing to challenge favorable IRS actions in court.

Community Development Authorities, Andrew A. Painter

University of Richmond Law Review

Today, CDAs of varying sizes and purposes have been authorized by at least fourteen Virginia localities, and approximately twenty have issued bonds." Despite progress, CDAs occupy anarea of Virginia law largely in its infancy. Case law directly related to their use remains limited, and many localities remain uncertain about their use since the unique marriage of private development and public power inherent in the CDA process has, at times, fostered controversy and apprehension. While this article does not directly address the public policy implications of using CDAs to finance infrastructure, the author hopes this review will generate further ideas for …

Donald W. Jackson On Who Governs The Globe? Edited By Deborah D. Avant, Martha Finnemore, And Susan K. Sell. New York: Cambridge University Press, 2010. 433pp., Donald W. Jackson

Human Rights & Human Welfare

A review of:

Who Governs the Globe? Edited by Deborah D. Avant, Martha Finnemore, and Susan K. Sell. New York: Cambridge University Press, 2010. 433pp.

The Creation Of Authority In A Sermon By St. Augustine, James Boyd White

Villanova Law Review

No abstract provided.

When A Company Confesses, Christopher Jackson

Michigan Law Review

Under the Federal Rules of Criminal Procedure, a defendant is normally obligated to attend all of the proceedings against her. However Rule 43(b)(2) carves out an exception for organizational defendants, stating that they "need not be present" if represented by an attorney. But on its face, the language of 43(b)(2) is ambiguous: is it the defendant or the judge who has the discretion to decide whether the defendant appears? That is, may a judge compel the presence of an organizational defendant? This Note addresses the ambiguity in the context of the plea colloquy, considering the text of several of the …

Pleading With Congress To Resist The Urge To Overrule Twombly And Iqbal, Michael R. Huston

Michigan Law Review

In Bell Atlantic Corp. v. Twombly and Ashcroft v. Iqbal, the Supreme Court changed the rhetoric of the federal pleading system. Those decisions have been decried by members of the bar, scholars, and legislators as judicial activism and a rewriting of the Federal Rules of Civil Procedure. Such criticism has led members of both houses of Congress to introduce legislation to overrule the decisions and return to some variation of the "notice pleading" regime that existed before Twombly. This Note argues that both of the current proposals to overrule Twombly and Iqbal should be rejected. Although the bills take different …

Moving Targets: Placing The Good Faith Doctrine In The Context Of Fragmented Policing, Hadar Aviram, Jeremy Seymour, Richard A. Leo

Fordham Urban Law Journal

The debate sparked by Herring v. United States is a microcosm of the quintessential debate about the scope of the Fourth Amendment’s exclusionary rule and ultimately the appropriate breadth of police authority and constitutional review by courts. Offering a new reading of the decision, this article argues that Herring reflects a healthy dosage of real politic and an acknowledgment that American policing is characterized by a fragmented, localized structure with little overview and control, and much reliance on local agencies. Part I presents the authors’ interpretation of Herring as a case hinging upon the question “who made the mistake?” as …