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Articles 331 - 340 of 340
Full-Text Articles in Law
Requiring Miranda Warnings For The Christmas Day Bomber And Other Terrorists, Malvina Halberstam
Requiring Miranda Warnings For The Christmas Day Bomber And Other Terrorists, Malvina Halberstam
Articles
No abstract provided.
Money As Measure, David G. Carlson
Enforcement Without Foundation? Insider Trading And China's Administrative Law Crisis, Nicholas C. Howson
Enforcement Without Foundation? Insider Trading And China's Administrative Law Crisis, Nicholas C. Howson
Articles
China's securities regulator enforces insider trading prohibitions pursuant to non-legal and non-regulatory internal "guidance." Reported agency decisions indicate that enforcement against insider trading is often possible only pursuant to this guidance, as the behavior identified is far outside of the scope of insider trading liability provided for in statute or regulation. I argue that the agency guidance is itself unlawful and unenforceable, because: (i) the guidance is not the regulatory norm required by the statutory delegation of power; and (ii) the guidance is ultra vires because (a) it addresses something substantively different from what is authorized under the statutory delegation, …
Retirees Beware: Don't Worry About The British, 'Taxmageddon' Is Coming, Douglas A. Kahn, Lawrence W. Waggoner
Retirees Beware: Don't Worry About The British, 'Taxmageddon' Is Coming, Douglas A. Kahn, Lawrence W. Waggoner
Articles
"Taxmageddon" is coming. Unless Congress extends the current rates or reaches an agreement on tax reform, dividends will then be taxed as ordinary income at a marginal rate as high as 39.6 % and net capital gains will then be taxed at 20%. For high-income taxpayers, a 3.8% Medicare surtax will be added to the taxation of net capital gains, dividend income, interest, and other investment income, bringing the highest marginal rate to 43.4%.
What's In The Third And Final Volume Of The New Restatement Of Property That Estate Planners Should Know About, Lawrence W. Waggoner
What's In The Third And Final Volume Of The New Restatement Of Property That Estate Planners Should Know About, Lawrence W. Waggoner
Articles
Professor John Langbein and I have just concluded a twenty-year project for the American Law Institute to restate the law of donative transfers. The official title of our three-volume Restatement is the Restatement (Third) of Property: Wills and Other Donative Transfers.1 We refer to it herein simply as the Property Restatement. The third and final volume of the work was published in the last days of 2011. Professor Langbein spoke about certain of the initiatives in the two earlier volumes, which set forth the principles governing the law of wills, intestacy, interpretation of instruments, and the nonprobate system. The concluding …
Child Representation In America: Progress Report From The National Quality Improvement Center, Donald N. Duquette, Julian Darwall
Child Representation In America: Progress Report From The National Quality Improvement Center, Donald N. Duquette, Julian Darwall
Articles
Few dispute that children in the child welfare system need effective representation. In October 2009, the U.S. Children's Bureau named the University of Michigan Law School the National Quality Improvement Center on the Representation of Children in the Child Welfare System (QIC-ChildRep). The QIC-ChildRep is a five-year, multimillion dollar project, charged with gathering, developing, and communicating knowledge on child representation. In addition, the QIC-ChildRep is tasked with promoting a consensus on the role of the child's legal representative and providing one of the first random assignment experimental design research projects on the legal representation of children.
Eric Stein (1913-2011), Daniel Halberstam, Steven Ratner, Mathias Reimann
Eric Stein (1913-2011), Daniel Halberstam, Steven Ratner, Mathias Reimann
Articles
On July 28,2011, Eric Stein, pillar of international law, pioneer of the legal study of European integration, and master of comparative law, passed away in Ann Arbor, Michigan. He was ninety-eight years old. He joined this Journal's Board of Editors in 1963, serving as a regular member until 1978, and thereafter as an honorary editor. Stein was the last of that great generation of European-educated jurists who fled Nazism and became leading figures in comparative and international law in the United States.
Support Of Non-Biological Children In Jewish Law, J. David Bleich
Support Of Non-Biological Children In Jewish Law, J. David Bleich
Articles
Adoption as a legal institution is unknown in Jewish law. Suppression of parental identity, as generally occurs in closed adoption, is banned “lest the earth become filled with licentiousness” (Leviticus 19:29). Rabbinic tradition interprets that verse as expressing concern regarding the possibility of a future incestuous marriage. Nevertheless, raising an orphan in one’s home is regarded as highly meritorious. However, binding obligations of support and maintenance can be undertaken only by means of contract. Such a contract in favor of a stepchild may be verbal if entered into at the time of marriage. Otherwise, a formal kinyan, i.e., one of …
Tribal Rituals Of The Mdl: A Comment On Williams, Lee, And Borden, Repeat Players In Multidistrict Litigation, Myriam E. Gilles
Tribal Rituals Of The Mdl: A Comment On Williams, Lee, And Borden, Repeat Players In Multidistrict Litigation, Myriam E. Gilles
Articles
No abstract provided.
Dealing With Doma: Federal Non-Recognition Complicates State Income Taxation Of Same-Sex Relationships, Carlton M. Smith, Edward Stein
Dealing With Doma: Federal Non-Recognition Complicates State Income Taxation Of Same-Sex Relationships, Carlton M. Smith, Edward Stein
Articles
Various states now recognize relationships between people of the same-sex, but due to the Defense of Marriage Act, the federal government does not. In the context of income taxes, this combination of state recognition and federal non-recognition of same-sex relationships produces a significant problem for many same-sex couples and some state taxing authorities. Most states have income tax and, typically, state income tax laws “piggyback” on federal income tax laws. Depending on the state, same-sex couples in legally-recognized relationships must file their state income tax returns as married (either “filing jointly” or “filing separately”), as domestic partners, or as parties …