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A Bundle Of Confusion For The Income Tax: What It Means To Own Something, Stephanie H. Mcmahon
A Bundle Of Confusion For The Income Tax: What It Means To Own Something, Stephanie H. Mcmahon
Faculty Articles and Other Publications
ABSTRACT-Conceptions of property exist on a spectrum between the Blackstonian absolute dominion over an object to a bundle of rights and obligations that recognizes, if not encourages, the splitting of property interests among different people. The development of the bundle of rights conception of property occurred in roughly the same era as the enactment of the modem federal income tax. Nevertheless, when Congress enacted the tax in 1913, it did not consider how the nuances of property, and the possible splitting of the interests in an income-producing item, might affect application of the tax. Soon after the tax's enactment, the …
Lawyering In First-Year Property, Joseph P. Tomain
Lawyering In First-Year Property, Joseph P. Tomain
Faculty Articles and Other Publications
This essay discusses the use of a role-playing exercise in a large (70-100 students), first-year Property II course. The central focus of the course is land use. The author uses a Board of Adjustment hypothetical, with students in the roles of lawyer, client, expert, and member of the Board of Adjustment. I first used the problem to encourage fact analysis. Even second-semester first-year students too easily ignore facts and focus on the "rules of law" seemingly to the exclusion of all else. After using this method, however, it became apparent that many more learning opportunities present themselves. In addition to …