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Legislation

United States Supreme Court

1995

Articles 1 - 3 of 3

Full-Text Articles in Law

Taxation Of Damages After Schleier - Where Are We And Where Do We Go From Here?, Douglas A. Kahn Jan 1995

Taxation Of Damages After Schleier - Where Are We And Where Do We Go From Here?, Douglas A. Kahn

Articles

This article will examine the reasoning of the Schleier decision and speculate as to how taxation of pre-1996 damages will likely apply in light of Schleier. First, the article will set forth a very brief history of the judicial and administrative constructions of the statutory exclusion, and explore tax policy justifications for providing an exclusion from gross income for certain damages. These latter two items (set forth in Parts II and III of this article) are areas that have been extensively addressed previously by several commentators, including the author of this article.' The reason for exploring tax policy issues is ...


Judging Girls: Decision Making In Parental Consent To Abortion Cases, Suellyn Scarnecchia, Julie Kunce Field Jan 1995

Judging Girls: Decision Making In Parental Consent To Abortion Cases, Suellyn Scarnecchia, Julie Kunce Field

Articles

Judges make determinations on a daily basis that profoundly affect people's lives. On March 28, 1991, the Michigan legislature enacted a statute entitled The Parental Rights Restoration Act (hereinafter "the Michigan Act" or "the Act"). This statute delegated to probate court judges the extraordinary task of deciding whether a minor girl may have an abortion without the consent of a parent. Nothing in law school and little in an average judge's experience provide a meaningful framework for making such a decision. Although many commentators, including the authors, argue that decisions about abortion should be left to the woman ...


How To Think About The Federal Commerce Power And Incidentally Rewrite United States V. Lopez, Donald H. Regan Jan 1995

How To Think About The Federal Commerce Power And Incidentally Rewrite United States V. Lopez, Donald H. Regan

Articles

Almost sixty years after the "revolution" of 1937, we still do not have an adequate theory of the commerce power. The Court was right to abandon the theory of dual federalism epitomized by Carter v. Carter Coal Co.;' and it has got the right results in the major cases decided since then. But our post-1937 theory, whether before or after Lopez, is a mess. On the one hand, we have a collection of doctrinal rules that, if we take them seriously, allow Congress to do anything it wants under the commerce power. On the other hand, we continue to pay ...