Law Commons^™

The Commerciality Doctrine As Applied To The Charitable Tax Exemption For Homes For The Aged: State And Local Tax Perspectives, David A. Brennen

Law Faculty Scholarly Articles

This essay examines the question of how state and local government officials should consider federal tax law principles, like the commerciality doctrine, when they challenge state and local property tax exemptions that rely, at least in part, on tax-exempt charitable status for federal income tax purposes. In particular, this essay uses the example of continuing care retirement communities to consider tax-exempt law’s commerciality doctrine in an attempt to discern distinctions between “homes for the aged” that are “charitable,” and thus entitled to exemption, and those that are too commercial, and thus not entitled to exemption. In fact, one might say …

The Battle Over Implied Preemption: Products Liability And The Fda, Mary J. Davis

Law Faculty Scholarly Articles

A mere five years ago, the Food and Drug Administration (the "FDA") began, for the first time in its 100-year history, to take the position that its prescription drug labeling regulations defeated the ability of injured plaintiffs to pursue common law tort claims based on the adequacy of the labeling. This position, radical to many and rational to others, places federal preemption of prescription drug labeling actions directly in the center of the debate over the proper roles of federal regulation and state tort laws in promoting product safety. The U.S. Supreme Court has contributed to this debate with several …

When Is A "Minor" Also An "Adult"?: An Adolescent's Liberty Interest In Accessing Contraceptives From Public School Distribution Programs, Joshua A. Douglas

Law Faculty Scholarly Articles

Imagine “Mary,” a sixteen-year-old junior in high school, who has been dating “John,” a seventeen-year-old senior, for three years in a serious relationship. Mary knows that she and John should practice safe sex, and she does not want to become pregnant or catch a sexually transmitted disease. However, she is concerned that her parents will not approve of her activities and will not help her in obtaining contraceptives. John also feels that he is mature enough to make the decision to have sex, yet he knows that his parents will want to consent before he can receive condoms from his …

Social Security Reform: Fundamental Restructuring Or Incremental Change?, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term deficit, reform of the system appears inevitable. Commentators and policymakers have offered a wide range of possible reforms. This Article describes and analyzes five possible types of reform: (1) individual accounts, (2) progressive price indexing, (3) general revenue and/or estate tax revenue financing, (4) increasing the maximum taxable wage base, and (5) increasing the normal retirement. The Article opposes the first two proposed changes, individual accounts and progressive price indexing, because they would fundamentally restructure the current system. The Article recommends that Social Security's financing difficulties be addressed by a combination of estate tax …

The Health Implications Of Violence Against Women: Untangling The Complexities Of Actual And Chronic Effects: Part Two, Carol E. Jordan

Office for Policy Studies on Violence Against Women Publications

No abstract provided.

The Health Implications Of Violence Against Women: Untangling The Complexities Of Acute And Chronic Effects: Part One, Carol E. Jordan

Office for Policy Studies on Violence Against Women Publications

No abstract provided.

Managers’ Fiduciary Duties In Financially Distressed Corporations: Chaos In Delaware (And Elsewhere), Rutheford B. Campbell Jr., Christopher W. Frost

Law Faculty Scholarly Articles

The inherent conflict between creditors and shareholders has long occupied courts and commentators interested in corporate governance. Creditors holding fixed claims to the corporation's assets generally prefer corporate decision making that minimizes the risk of firm failure. Shareholders, in contrast, have a greater appetite for risk, because, as residual owners, they reap the rewards of firm success while sharing the risk of loss with creditors.

Traditionally, this conflict is mediated by a governance structure that imposes a fiduciary duty on the corporation's managers-its officers and directors-to maximize the value of the shareholders' interests in the firm. In this traditional view, …

Conspiracy Theories: Is There A Place For Civil Conspiracy In Products Liability Litigation?, Richard C. Ausness

Law Faculty Scholarly Articles

A civil conspiracy is a group of two or more persons acting together to achieve an unlawful objective or to achieve a lawful objective by unlawful or criminal means. During the past two decades, plaintiffs have brought numerous civil conspiracy claims against product manufacturers. The defendants in these cases have included manufacturers or producers of tobacco products, asbestos, pharmaceuticals, lead-based paint, multi-rim truck wheels, and gasoline additives. Surprisingly, less than half of the civil conspiracy claims have made it to trial. This unimpressive success rate suggests that courts are not very receptive to civil conspiracy claims even when there is …

A Vote For Clarity: Updating The Supreme Court's Severe Burden Test For State Election Regulations That Adversely Impact An Individual's Right To Vote, Joshua A. Douglas

Law Faculty Scholarly Articles

The presidential election on November 2, 2004, was perhaps one of the most watched and contentious elections in recent memory. Both major parties knew that the race would come down to several battleground states, including Ohio. The real battle in Ohio, however, began a day or two before Election Day, when several federal judges clashed over whether to allow partisan challengers at the polls.

On October 31, 2004 and November 1, 2004, two separate district court judges ruled that an Ohio election statute allowing political parties and groups of five or more candidates to place challengers at election precincts to …

Delimiting The Culture Defense, James M. Donovan, John Stuart Garth

Law Faculty Scholarly Articles

This essay builds upon the arguments of Alison Dundes Renteln in her influential book, The Cultural Defense (2004), in which she argues persuasively for a uniformly recognized culture defense in certain litigations. Critiquing some of her details, we recast her three-prong culture defense test to more effectively balance the competing interests of minority culture members to have their ways of life taken seriously by the courts, and of members of the dominant tradition who wish to preserve the rule of law with its necessary perception as treating all parties equally. The offered formulation now includes the following five elements:

1. …

Why Do Landlords Still Discriminate (And What Can Be Done About It)?, Robert G. Schwemm

Law Faculty Scholarly Articles

Let's say you have a serious, though not life-threatening, medical condition, such as a non-malignant growth in your back that causes considerable pain and impairs your ability to walk. At first, your doctor tells you there is no cure, but then one day, a new drug specifically designed to eliminate this kind of problem is approved. You take this drug, but notice no change. With your doctor's encouragement, you continue to take the drug, hoping that its cumulative effect will achieve the desired result. Twenty years go by with no relief. Then, your doctor tells you that a much stronger …

Book Review | The Battle For Social Security: From Fdr’S Vision To Bush’S Gamble By Nancy J. Altman (2005), Kathryn L. Moore

Law Faculty Scholarly Articles

This book review examines The Battle for Social Security: From FDR’s Vision to Bush’s Gamble by Nancy J. Altman (2005).

The Legislative Privilege To Judge The Qualifications, Elections, And Returns Of Members, Paul E. Salamanca, James E. Keller

Law Faculty Scholarly Articles

In Stephenson v. Woodward, the Supreme Court of Kentucky functionally affirmed a quo warranto against a sitting member of the senate. Although a respectable argument can be made that the person in question was in fact not qualified to serve, the senate itself had deliberated on the issue and had reached its own respectable conclusion that she was qualified. More importantly, the Constitution of Kentucky, like the Constitution of the United States and that of virtually every other state, authorizes each house of the legislature to be the "judge of" its members' qualifications, elections and returns. According to the …

Social Security Reform: An Analysis Of The Ball/Altman Three-Point Plan, Kathryn L. Moore

Law Faculty Scholarly Articles

In light of Social Security's long-term funding deficit, Robert Ball, a long-serving former Commissioner of the Social Security Administration, has proposed a three part plan that would bring the Social Security system into close actuarial balance. The first part of the plan consists of gradually increasing the maximum earnings base until it reaches 90 percent of earnings. The second part of the plan calls for dedicating the estate tax to funding Social Security beginning in 2010, and the third part of the plan consists of investing a portion of the Social Security trust fund in equities. Nancy Altman, Chairman of …

Introducing The Law Of Nonprofit Organizations And Philanthropy, David A. Brennen

Law Faculty Scholarly Articles

On January 5,2007, the Nonprofit and Philanthropy Law Section of AALS held its first program at the AALS Annual Meeting in Washington, D.C. The program, entitled "State-Level Legal Reform of the Law of Nonprofit Organizations," was a fitting way to launch what should prove to be a valuable contribution to the study of law relating to nonprofit organizations and philanthropy. This burgeoning area of academic legal study is well poised to grow by leaps and bounds in the coming years due to its impact on many traditional areas of legal study, including tax law, corporate law, estate law, trust law, …

Kentucky 2006 Judicial Elections, William H. Fortune, Al Cross

Law Faculty Scholarly Articles

This Article is a short report on the impact of Republican Party of Minnesota v. White on the 2006 Kentucky judicial campaigns and elections. The series of events leading up to the 2006 elections can be traced to at least 1988.

While the Kentucky Judicial Campaign Conduct Committee (KJCCC) cannot claim a great impact on Kentucky's 2006 judicial elections, the authors of this Article believe that the committee played a positive role. For the most part, judicial candidates campaigned in a dignified and ethical manner, and refrained from running on issues that might strike a chord with the electorate. Judicial …

Tackling The “Evils” Of Interlocking Directorates In Healthcare Nonprofits, Nicole Huberfeld

Law Faculty Scholarly Articles

The nonprofit sector and matters of nonprofit governance have been in the national spotlight much of late. One area of heightened interest is directors of healthcare entities regularly serving on the board of more than one healthcare organization. Even when board membership of related entities is relatively independent, one corporation's business plan frequently is affected (or even controlled) by the business needs of a separately incorporated parent, affiliate, or other related organization. Very little case law addresses "interlocking" directorates for nonprofit board members, and the case law that does exist tends to address narrow, fact-based state law interpretive issues rather …

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 …

Pharma On The Hot Seat, Nicole Huberfeld

Law Faculty Scholarly Articles

The pharmaceutical industry has been receiving greater scrutiny lately due in large part to the many public and private legal enforcement actions taken against pharmaceutical manufacturers. These enforcement actions, along with legal developments such as the OIG Compliance Guidance for Pharmaceutical Manufacturers, the Sarbanes-Oxley Act’s statutory guidelines for public corporations, the HIPAA privacy regulations, and the Medicare Modernization Act, have the potential to encourage the pharmaceutical industry to self-regulate beyond the bounds currently required by the law. After a brief overview of enforcement actions and compliance programs directed toward the pharmaceutical industry, this Article reviews a similar situation the hospital …

Twilight Of The Idols? Eu Internet Privacy And The Post Enlightenment Paradigm, Mark F. Kightlinger

Law Faculty Scholarly Articles

This Article provides a timely examination of the European Union's approach to information privacy on the internet, an approach that some legal scholars have held up as a model for law reform in the United States. Building on the author's recent piece discussing the U.S. approach to internet privacy, this Article applies to the EU's internet privacy regime a theoretical framework constructed from the writings of philosopher and social theorist Alasdair MacIntyre on the failures of Enlightenment and post-Enlightenment thought. The EU internet privacy regime is shown to reflect and reinforce three key elements of the "post-Enlightenment paradigm," i.e., the …

The Offshore Asset Protection Trust: A Prudent Financial Planning Device Or The Last Refuge Of A Scoundrel?, Richard C. Ausness

Law Faculty Scholarly Articles

In recent years, a large number of Americans have established "asset protection trusts" in foreign countries. An asset protection trust is a self-settled spendthrift trust which is created in order to protect the settlor's property from the claims of creditors. Virtually all American jurisdictions recognize spendthrift trusts, which prohibit both voluntary and involuntary alienation of a third party beneficiary's interest in a trust; however, most do not allow a settlor who has retained a beneficial interest in a spendthrift trust to protect that interest from the claims of creditors. A growing number of present and former British possessions, however, have …

The Sad, Sad Story Of Lula Viers, Richard H. Underwood, Sharon Ray

Law Faculty Scholarly Articles

In this article, Professor Richard H. Underwood explores the murder ballad entitled Lula Viers. Lula Viers was from the Appalachia region of Kentucky.