Law Commons^™

Liquidating According To Capital Accounts: Gone With The Wind?, Brian J. O'Connor, Steven R. Schneider

William & Mary Annual Tax Conference

No abstract provided.

Tax Considerations Of Transfers To And Distributions From The C Or S Corporation, C. Wells Hall Iii

William & Mary Annual Tax Conference

No abstract provided.

Executive Compensation Techniques For Closely-Held Businesses, Jeffrey R. Capwell

William & Mary Annual Tax Conference

No abstract provided.

Hot Topics In Virginia Taxation: The Present And The Future?, Craig D. Bell, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Property And Liability Transfers To Partnerships: Built-In Gain Or Loss, Boot, And Disguised Sales, Andrea M. Whiteway

William & Mary Annual Tax Conference

No abstract provided.

Overview Of Opr And Circular 230 Cases, Cono R. Namorato

William & Mary Annual Tax Conference

No abstract provided.

Economic Emergency And The Rule Of Law, Bernadette A. Meyler

Cornell Law Faculty Publications

Academic work extolling the merits of the "rule of law" both domestically and internationally abounds today, yet the meanings of the phrase itself seem to proliferate. Two of the most prominent contexts in which rule of law rhetoric appears are those of economic development and states of emergency. In the area of private law, dissemination of the rule of law across the globe and, in particular, among emerging market countries is often deemed a prerequisite for enhancing economic development, partly because it ensures that foreign investments will not be summarily expropriated and that contractual rights will not be frustrated by …

The Founders And Slavery, Arthur R. Landever

Law Faculty Presentations and Testimony

The point of my talk is that our founders, who our tradition praises profusely of course, as men on Mount Olympus, had moral blinders on. I'm going to talk about key founders. Then I'm going to talk about the key English case, decided in 1772, Somerset v. Stuart. Then I'm going to talk about the Compromises of the 1770s and 1780s. Then I'm going to talk about what we can and can't learn from history. Then I'm going to consider what our generation is doing in the 21st century, considering what might shock our own descendants, two hundred years from …

How To Skip The Constitution, David Cole

Georgetown Law Faculty Publications and Other Works

No abstract provided.

Vol. 31, No. 11 (November 13, 2006)

Indiana Law Annotated

No abstract provided.

Updating Medicare's Physician Fees: The Sustainable Growth Rate Methodology, Laura A. Dummit

National Health Policy Forum

Medicare’s method to annually update the fees it pays physicians has been under fire for some time—specifically, since the method determined that physician fees should be reduced rather than increased. The update method, called the sustainable growth rate (SGR), was implemented to control the growth in Medicare physician spending. Yet Congress, in response to physician concerns about beneficiary access to care, has acted to avert physician fee cuts since 2003. Although this signals dissatisfaction with the SGR methodology, there is yet to be a widely accepted physician fee update proposal that balances federal budgetary realities with the need to ensure …

The Nuts And Bolts Of Pdps, Mary Ellen Stahlman

National Health Policy Forum

This issue brief provides an overview of Medicare prescription drug plans (PDPs), with a focus on fundamentals such as enrollment, premiums, formularies, cost sharing, prices, payment, cost management, and appeals and grievance processes. It also highlights major changes to the PDP landscape between 2006 and 2007.

Vol. 57, No. 5, November 7, 2006, University Of Michigan Law School

Res Gestae

•Colorado Senator Speaks About Career, Politics •Open Letter •Debriefing the Halloween Ticket Snafu •Take It From Me •Lipton's New Pyramid Tea Put to the Test •Coffee Cart Arrives in 200 HH •LSSS Fall Wine and Cheese Pics •A Layman's Guide to Pass/Fail •Nannes 3L Challenge Hits its Target •BLSA Date Auction Pics •LSSS Halloween Party Pics •Navigating the PRS with Priorities in Hand

Copyright And The Dead Sea Scrolls

Stanley H. Mervis Lecture

No abstract provided.

Murphy And The Evolution Of "Basis", Deborah A. Geier

Law Faculty Articles and Essays

Marrita Murphy received compensatory damages of $45,000 for emotional distress or mental anguish and $25,000 for injury to professional reputation after bringing a complaint with the Department of Labor under various whistle-blower statutes. A three-judge panel of the U.S. Court of Appeals for the D.C. Circuit unanimously held, in an opinion written by Chief Judge Douglas Ginsburg, that Murphy's damages were not due to physical injury and thus could not be excluded under the authority of section 104(a)(2) of the Internal Revenue Code but that the government nevertheless could not, under the Constitution, tax those damages as income. The government …

Vol. 31, No. 10 (November 6, 2006)

Indiana Law Annotated

No abstract provided.

2006 Talmadge Moot Court Competition Winning Brief, Tully Blalock, Emily Shingler

Competition Materials

No abstract provided.

Codifying Shari'a: International Norms, Legality & The Freedom To Invent New Forms, Paul H. Robinson, Adnan Zulfiqar, Margaret Kammerud, Michael Orchowski, Elizabeth A. Gerlach, Adam L. Pollock, Thomas M. O'Brien, John C. Lin, Tom Stenson, Negar Katirai, J. John Lee, Marc Aaron Melzer

All Faculty Scholarship

The United Nations Development Program and the Republic of the Maldives, a small Muslim country with a constitutional democracy, commissioned this project to craft the country's first system of codified penal law and sentencing guidelines. This Article describes the special challenges and opportunities encountered while drafting a penal code based on Shari'a (Islamic law). On the one hand, such comprehensive codification is more important and more likely to bring dramatic improvements in the quality of justice than in many other societies, due in large part to the problems of assuring fair notice and fair adjudication in the uncodified Shari'a-based system …

Updating The Wic Food Packages: It's About Time, Jessamyn Taylor

National Health Policy Forum

This issue brief reviews key revisions to the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) program proposed by the USDA, which are based substantially on recommendations by the Institute of Medicine. Should the changes become regulation, they will be the most significant revision of the WIC food packages in over 25 years. This brief describes the changes, the impetus for their consideration, and possible implementation issues from the perspectives of vendors, state and local WIC agencies, and participants.

How Wikipedia Can Overcome The Great Firewall Of China, Nichole Hines

iBlawg

No abstract provided.

Policy Analysis For Natural Hazards: Some Cautionary Lessons From Environmental Policy Analysis, Matthew D. Adler

All Faculty Scholarship

How should agencies and legislatures evaluate possible policies to mitigate the impacts of earthquakes, floods, hurricanes and other natural hazards? In particular, should governmental bodies adopt the sorts of policy-analytic and risk assessment techniques that are widely used in the area of environmental hazards (chemical toxins and radiation)? Environmental hazards policy analysis regularly employs proxy tests, in particular tests of technological “feasibility,” rather than focusing on a policy’s impact on well-being. When human welfare does enter the analysis, particular aspects of well-being, such as health and safety, are often given priority over others. “Individual risk” tests and other features of …

Public Safety And Criminal Justice, Kevin Washburn

Faculty Scholarship

Conference Transcript from The New Realism: The Next Generation of Scholarship in Federal Indian Law

Learn To Write “Like The Man On The Six O’Clock News”, K.K. Duvivier

Sturm College of Law: Faculty Scholarship

Because your writing involves words, it might seem difficult to make your writing "transparent." However, speaking involves words too, and broadcasters employ several techniques to make their words transparent. Consequently, legal writers can look for guidance from the men and women "on the six o'clock news."

Reverse-Erie, Kevin M. Clermont

Cornell Law Faculty Publications

Traditional Erie is like a false front on a movie set, with nobody seeing the unfinished rear side. That other side depicts the extent of federal law applicable in state courts, which is determined under a doctrine called reverse-Erie. While everyone has an Erie theory and stands ready to debate it, almost no one has a theory of reverse-Erie, and no one at all has developed a clear choice-of-law methodology for it. Reverse-Erie, often misunderstood, mischaracterized, and misapplied by judges and commentators, goes strangely ignored by most scholars. And it goes ignored even though it holds a key to understanding …

Ex Ante Choices Of Law And Forum: An Empirical Analysis Of Corporate Merger Agreements, Theodore Eisenberg, Geoffrey P. Miller

Cornell Law Faculty Publications

Legal scholars have focused much attention on the incorporation puzzle—why business corporations so heavily favor Delaware as the site of incorporation. This paper suggests that the focus on the incorporation decision overlooks a broader but intimately related set of questions. The choice of Delaware as a situs of incorporation is, effectively, a choice of law decision. A company electing to charter in Delaware selects Delaware law (and authorizes Delaware courts to adjudicate legal disputes) regarding the allocation of governance authority within the firm. In this sense, the incorporation decision is fundamentally similar to any setting in which a company selects …

Can Jury Trial Innovations Improve Juror Understanding Of Dna Evidence?, B. Michael Dann, Valerie P. Hans, David H. Kaye

Cornell Law Faculty Publications

A single spot of blood on a pink windowsill will tell investigators who broke a windowpane, turned a lock, and kidnapped 2-year-old Molly Evans from her bedroom in the middle of the night. An expert witness will testify that the DNA profile of the blood evidence recovered from the windowsill was entered into CODIS, an electronic database of DNA profiles. That process yielded a “hit,” identifying the defendant as the most likely source of the blood inside Molly’s room.

But will jurors be able to understand the expert’s intricate analysis and use it to reach a verdict? And what—if any—steps …

Insurers, Illusions Of Judgment & Litigation, Chris Guthrie, Jeffrey J. Rachlinski

Cornell Law Faculty Publications

Insurers play a critical role in the civil justice system. By providing liability insurance to parties who would otherwise be untenable as defendants, insurers make litigation possible. Once litigation materializes, insurers provide representation, pay legal fees, and often play a central role in resolving disputes through settlement or adjudication. In this paper, we explore empirically how these key litigation players make important decisions in the litigation process, like evaluating a case, deciding whether to settle, and if so, on what terms. We find that insurers that have been shown to distort litigation decision making, appear to make decisions in a …

Policy Tools For Smart Growth In New England, New England Environmental Finance Center

Smart Growth

Across New England communities have been experiencing a rapid outward surge of development away from our community and downtown centers. Effects of sprawl include a loss of wildlife habitat, farm and timber lands; increased costs of community services and higher taxes; auto-dependency, longer commutes, and increased congestion; increases in air and water pollution; a sedentary lifestyle and increased obesity; and losses to one’s sense of place and social ties.

State-level responses to sprawl have surfaced throughout New England in recent years. This report describes 11 examples of these responses, representing all six New England states and a diversity of recent …

The Suborned Subescrow, Roger Bernhardt

Publications

This article examines a case involving subescrows, popular in southern California. They are not the same as true escrows, but their role if often blurred.

Sublicensing From A Distressed Company: Are You Placing Your Future In The Debtor's Hands?, Michelle M. Harner, David A. Beck

Faculty Scholarship

No abstract provided.