Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 21 of 21

Full-Text Articles in Law

Tax Treaties, The Constitution, And The Noncompulsory Payment Rule, Reuven S. Avi-Yonah May 2020

Tax Treaties, The Constitution, And The Noncompulsory Payment Rule, Reuven S. Avi-Yonah

Articles

US Tax treaties have been regarded as self-executing since the first treaty (with France) was ratified in 1932. Rebecca Kysar has argued this raises a doubt on whether the treaties are constitutional, because tax treaties (like other treaties) are negotiated by the executive branch and ratified by the Senate with no involvement by the House, and all tax-raising measures must originate in the House under the Origination Clause (U.S. Const. Art I, section 7, clause 7). Her preferred solution is to make tax treaties non-self executing, but that would reverse the universal practice since 1932, and is therefore unlikely. Moreover, …


Is Obamacare Really Unconstitutional?, Nicholas Bagley Jan 2020

Is Obamacare Really Unconstitutional?, Nicholas Bagley

Articles

On December 18, 2019, just 3 days after the close of open enrollment on the exchanges and on the same day the House of Representatives impeached President Donald Trump, a conservative appeals court handed the President a major victory in his crusade against the Affordable Care Act (ACA). Over a stern dissent, the U.S. Court of Appeals for the Fifth Circuit declared that the law’s individual mandate is unconstitutional and that the entire rest of the law might therefore be invalid.


The Puzzling Presumption Of Reviewability, Nicholas Bagley Mar 2014

The Puzzling Presumption Of Reviewability, Nicholas Bagley

Articles

The presumption in favor of judicial review of agency action is a cornerstone of administrative law, accepted by courts and commentators alike as both legally appropriate and obviously desirable. Yet the presumption is puzzling. As with any canon of statutory construction that serves a substantive end, it should find a source in history, positive law, the Constitution, or sound policy considerations. None of these, however, offers a plausible justification for the presumption. As for history, the sort of judicial review that the presumption favors - appellate-style arbitrariness review - was not only unheard of prior to the twentieth century, but …


Enacted Legislative Findings And The Deference Problem, Daniel A. Crane Mar 2014

Enacted Legislative Findings And The Deference Problem, Daniel A. Crane

Articles

The constitutionality of federal legislation sometimes turns on the presence and sufficiency of congressional findings of predicate facts, such as the effects of conduct on interstate commerce, state discrimination justifying the abrogation of sovereign immunity, or market failures justifying intrusions on free speech. Sometimes a congressional committee makes these findings in legislative history. Other times, Congress recites its findings in a statutory preamble, thus enacting its findings as law. Surprisingly, the Supreme Court has not distinguished between enacted and unenacted findings in deciding how much deference to accord congressional findings. This is striking because the difference between enactedness and unenactedness …


The Puzzling Presumption Of Reviewability, Nicholas Bagley Mar 2014

The Puzzling Presumption Of Reviewability, Nicholas Bagley

Articles

The presumption in favor of judicial review of agency action is a cornerstone of administrative law, accepted by courts and commentators alike as both legally appropriate and obviously desirable. Yet the presumption is puzzling. As with any canon of statutory construction that serves a substantive end, it should find a source in history, positive law, the Constitution, or sound policy considerations. None of these, however, offers a plausible justification for the presumption. As for history, the sort of judicial review that the presumption favors - appellate-style arbitrariness review - was not only unheard of prior to the twentieth century, but …


The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti Jan 2014

The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti

Articles

Following the Supreme Court’s decision in United States v. Windsor, many seem to believe that the fight for marriage equality at the federal level is over and that any remaining work in this area is at the state level. Belying this conventional wisdom, this essay continues my work plumbing the gap between the promise of Windsor and the reality that heteronormativity has been one of the core building blocks of our federal tax system. Eradicating embedded heteronormativity will take far more than a single court decision (or even revenue ruling); it will take years of work uncovering the subtle …


Election Law's Lochnerian Turn, Ellen D. Katz Jan 2014

Election Law's Lochnerian Turn, Ellen D. Katz

Articles

This panel has been asked to consider whether "the Constitution [is] responsible for electoral dysfunction."' My answer is no. The electoral process undeniably falls well short of our aspirations, but it strikes me that we should look to the Supreme Court for an accounting before blaming the Constitution for the deeply unsatisfactory condition in which we find ourselves.


Reinforcing Representation: Enforcing The Fourteenth And Fifteenth Amendments In The Rehnquist And Waite Courts, Ellen D. Katz Jan 2003

Reinforcing Representation: Enforcing The Fourteenth And Fifteenth Amendments In The Rehnquist And Waite Courts, Ellen D. Katz

Articles

A large body of academic scholarship accuses the Rehnquist Court of "undoing the Second Reconstruction," just as the Waite Court has long been blamed for facilitating the end of the First. This critique captures much of what is meant by those generally charging the Rehnquist Court with "conservative judicial activism." It posits that the present Court wants to dismantle decades' worth of federal antidiscrimination measures that are aimed at the "reconstruction" of public and private relationships at the local level. It sees the Waite Court as having similarly nullified the civil-rights initiatives enacted by Congress following the Civil War to …


Federalism, Preclearance, And The Rehnquist Court, Ellen D. Katz Jan 2001

Federalism, Preclearance, And The Rehnquist Court, Ellen D. Katz

Articles

Lopez v. Monterey County is an odd decision. Justice O'Connor's majority opinion easily upholds the constitutionality of a broad construction of section 5 of the Voting Rights Act (VRA) in language reminiscent of the Warren Court. Acknowledging the "substantial 'federalism costs" resulting from the VRA's "federal intrusion into sensitive areas of state and local policymaking," Lopez recognizes that the Reconstruction Amendments "contemplate" this encroachment into realms "traditionally reserved to the States." Justice O'Connor affirms as constitutionally permissible the infringement that the section 5 preclearance process "by its nature" effects on state sovereignty, and applies section 5 broadly, holding the statute …


Conceiving Nonmarital Fathers' Rights: An Inquiry Into The Constitutionality Of West Virginia's Adoption Statute, Lisa Kelly Jan 2000

Conceiving Nonmarital Fathers' Rights: An Inquiry Into The Constitutionality Of West Virginia's Adoption Statute, Lisa Kelly

Articles

When do the rights of nonmarital fathers to their children quicken? Is it only upon the father's establishment of a substantial economic and emotional relationship with his child? Do such fathers' interests gel only after the ink has dried on an order or affidavit in which paternity is established or acknowledged? Do there fundamental rights lie inchoate in the beating hearts of the newborn or gestating child? How should the law regard the role of the nonmarital father in the adoption context? Should there be one standard for all or two-one for fathers of infants and another for fathers or …


Are Laws Against Assisted Suicide Unconstitutional?, Yale Kamisar Jan 1993

Are Laws Against Assisted Suicide Unconstitutional?, Yale Kamisar

Articles

On 15 February of this year, shortly after the number of people Dr. Jack Kevorkian had helped to commit suicide swelled to fifteen, the Michigan legislature passed a law, effective that very day, making assisted suicide a felony punishable by up to four years in prison. The law, which is automatically repealed six months after a newly established commission on death and dying recommends permanent legislation, prohibits anyone with knowledge that another person intends to commit suicide from "intentionally providing the physical means" by which the other person does so or from "intentionally participat[ing] in a physical act" by which …


Declaratory Judgments, Edson R. Sunderland Jan 1922

Declaratory Judgments, Edson R. Sunderland

Articles

The subject of declaratory judgments has received a great deal of attention in the United States during the last few years, and the interest aroused has resulted in the enactment of statutes in a considerable number of states authorizing courts to declare the rights of parties in cases where relief of the conventional sort is inadequate, inconvenient or impossible. Such judgments may now be obtained in California, St I92I, ch. 463; Connecticut, P. A. 1921, ch. 258; Florida, Laws 1919, No. 75; Hawaii, Laws 1921, Act 162; Kansas, Laws 1921, cl. 168; New Jersey, Laws 1915, ch. 116, Sec. 7; …


The Newberry Case, Ralph W. Aigler Jan 1921

The Newberry Case, Ralph W. Aigler

Articles

Senator Newberry of Michigan and sixteen others were convicted in the United States District Court on the charge that they "unlawfully and feloniously did conspire, combine, confederate, and agree together to commit the offense [in the Newberry indictment] on his part of wilfully violating the act of Congress approved June 25, 1910, as amended, by giving, contributing, expending, and using and by causing to be given, contributed, expended and used in procuring his nomination and election at said primary and general elections, a greater sum than the laws of Michigan permitted and above ten thousand dollars," etc. The Act of …


Declaratory Judgments, Ralph W. Aigler Jan 1921

Declaratory Judgments, Ralph W. Aigler

Articles

The Declaratory Judgments Act of Michigan (Act No. 150, P. A. 1919) provided as follows: (Sec. 1) "No action or proceeding in any court of record shall be open to objection on the ground that a merely declaratory judgment, decree or order is sought thereby, and the court may make binding declarations of rights whether any consequential relief is or could be claimed, or not, including the determination, at the instance of anyone claiming to be interested under a deed, will or other written instrument, of any question of construction arising under the instrument and a declaration of the rights …


The Commodity Clause Of The Hepburn Act, Edwin C. Goddard Jan 1915

The Commodity Clause Of The Hepburn Act, Edwin C. Goddard

Articles

The Supreme Court of the United States has added another to the interesting line of cases construing the so-called "Commodity Clause" of the HEPBURN ACT of 1906. In United States v. Delaware, Lackawanna & Western Railroad Co. and the Delaware, Lackawanna & Western Coal Co., decided on June 21, 1915, 35 Sup. Ct. 873, the court reversed the decree of the District Court as reported in 213 Fed. 240, and found the relation and contract between the Railroad Company and the Coal Company to be in violation of the HEPBURN ACT and the SHERMAN ACT.


The Corporation Tax Decision, Ralph W. Aigler Jan 1911

The Corporation Tax Decision, Ralph W. Aigler

Articles

Seldom, if ever, in the history of the country has the Supreme Court been called upon within a comparatively short period of time to decide so many questions of widespread interest and vital importance as has been the case during the last year or two. Attempts on the part of the state and national governments to regulate and control corporations, which in recent years have come to exercise such a large and not always wholesome influence upon affairs generally, have been the occasion for the consideration by the court of many of the important cases recently presented. Among these are …


Constitutionality Of Legislation Designating Time And Manner Of Payment Of Wages, Ralph W. Aigler Jan 1910

Constitutionality Of Legislation Designating Time And Manner Of Payment Of Wages, Ralph W. Aigler

Articles

Not infrequently the legislatures of various states have deemed it advisable to provide by law for the time and manner of payment of wages of men engaged in certain designated employments; and these laws have been the cause of considerable litigation. Their validity has been challenged mainly on the ground of deprivation of property without due process of law and denial of the equal protection of the law, the contention being that the refusal of the privilege of contracting for the manner and time of payment is a deprivation of liberty and property, and the classification of men in certain …


The Constitutionality Of The Federal Corporation Tax, Ralph W. Aigler Jan 1910

The Constitutionality Of The Federal Corporation Tax, Ralph W. Aigler

Articles

During the special session of Congress held the past summer there was enacted as an amendment to the new Tariff Law what is generally known as the Federal Corporation Tax.1 At the time of its consideration in Congress and since its enactment there has been considerable discussion regarding the constitutionality of the measure, and no little doubt has been expressed as to its validity.


Characteristics And Constitutionality Of Medical Legislation, Harry B. Hutchins Jan 1909

Characteristics And Constitutionality Of Medical Legislation, Harry B. Hutchins

Articles

Right to practice medicine regulated by statute.--In the absence of a statute upon the subject, any person is at liberty to practice medicine or surgery or both. This is the common law. And yet in the absence of a statute the physician necessarily assumes certain responsibilities that grow out of his relation to those whom he treats. He is bound to bring to the discharge of his duties the learning, skill and diligence usually possessed and exercised by physicians similarly situated. In other words, while in the absence of statutory regulation, the door of the profession is open to all, …


Labor Organizations In Legislation, Jerome C. Knowlton Jan 1908

Labor Organizations In Legislation, Jerome C. Knowlton

Articles

During the first months of the current year, the Supreme Court of the United States handed down three decisions on important questions in labor legislation.1 The Employers' Liability Act was declared unconstitutional, but on grounds that may be avoided by subsequent legislation; the boycott was decided to be an unlawful conspiracy against interstate commerce, and in violation of the Anti-Trust Act and the congressional enactment providing criminal punishment for the discharge of an employee because of his membership in a labor organization was also held unconstitutional. These decisions have been unjustly spoken of by some, as unreasonably severe on labor …


A Suggestion Concerning The Law Of Inter-State Extradition, Edwin F. Conely Jan 1892

A Suggestion Concerning The Law Of Inter-State Extradition, Edwin F. Conely

Articles

While yet the nation was forming-indeed as early as 1643-the impolicy of the colonies' suffering themselves to become asylums for criminal refugees was seen and appreciated by the public men of the time. But, though continued efforts were made in the right direction and much was accomplished, the rendition of fugitives from justice remained, either legally or practically, a matter of comity for nearly a century and a half, or until the adoption of the Constitution of the United States. Then, made mandatory by the organic law of the Nation, inter-state extradition ceased to be subject to State control or …