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Full-Text Articles in Law
Cobra Strikes Back: Anatomy Of A Tax Shelter, Karen C. Burke, Grayson M.P. Mccouch
Cobra Strikes Back: Anatomy Of A Tax Shelter, Karen C. Burke, Grayson M.P. Mccouch
UF Law Faculty Publications
Paul Daugerdas gained notoriety for himself and his erstwhile firm, Jenkens & Gilchrist, as the designer of a tax shelter that uses contingent liabilities to generate artificial tax losses on a grand scale. The basic shelter transaction is surprisingly simple. In essence, it uses offsetting options to inflate the basis of property that is distributed by a partnership and then contributed to and sold by another partnership, resulting in a large tax loss without any corresponding economic loss. In principle, this type of shelter could be replicated indefinitely and generate unlimited tax losses. Mr. Daugerdas is by no means unique. …
Drawing The Ethical Line: Controversial Cases, Zealous Advocacy, And The Public Good: Foreword, Lonnie T. Brown
Drawing The Ethical Line: Controversial Cases, Zealous Advocacy, And The Public Good: Foreword, Lonnie T. Brown
Scholarly Works
Are lawyers handling controversial matters justified in being myopically fixated upon achieving their client's or the state's objectives, whatever the costs? Or is there a point at which the interests of the system or perhaps even the public must take precedence, requiring that unbridled zeal and loyalty take a backseat? Such fascinating questions were skillfully examined during the 10th Annual Legal Ethics and Professionalism Symposium, "Drawing the Ethical Line: Controversial Cases, Zealous Advocacy, and the Public Good." The published remarks and the articles that follow provide a glimpse into the difficult ethical line-drawing that was engaged in by a distinguished …
Professional Responsibility In Crisis, Douglas L. Colbert
Professional Responsibility In Crisis, Douglas L. Colbert
Faculty Scholarship
Some rare, often catastrophic, events present in stark terms a need for careful reflection over the role of attorneys in our society and their ethical duties as members of the legal profession. The devastation caused by both Hurricane Katrina in 2005 and the terrorist attacks on September 11, 2001 certainly falls within this category. Professor Colbert uses these events as a backdrop to examine the legal profession’s ethical obligation when crisis compromises the most basic elements of our system of justice. Acknowledging that numerous members of the bar and thousands of volunteer law students courageously stepped forward in those challenging …
Pro Bono Publico: The Growing Need For Expert Aid, Hannah J. Wiseman
Pro Bono Publico: The Growing Need For Expert Aid, Hannah J. Wiseman
Scholarly Publications
No abstract provided.
(Almost) Everything We Learned About Pleasing Bankruptcy Judges, We Learned In Kindergarten, Nancy B. Rapoport, Roland Bernier Iii
(Almost) Everything We Learned About Pleasing Bankruptcy Judges, We Learned In Kindergarten, Nancy B. Rapoport, Roland Bernier Iii
Scholarly Works
In this essay, we demonstrate that most ethics violations (at least the ones that irritate bankruptcy judges) are also violations of simple rules of behavior that people should have learned in kindergarten.
Public Service Must Begin At Home: The Lawyer As Civics Teacher In Everyday Practice, Bruce A. Green, Russell Pearce
Public Service Must Begin At Home: The Lawyer As Civics Teacher In Everyday Practice, Bruce A. Green, Russell Pearce
Faculty Scholarship
Fifty years ago, the leading national representatives of the American legal profession, the American Bar Association (ABA), and the Association of American Law Schools (AALS), issued a joint report (the Report) on the nature of lawyers' professional responsibility in the context of the adversary system. Principally authored by legal philosopher Lon Fuller, who co-chaired the joint conference that issued it, the Report's premise was that the legal profession's inherited traditions provided only indirect guidance to lawyers in light of their changing roles, and that a "true sense of professional responsibility" must derive from an understanding of the "special services" that …