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1992

Faculty Publications

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Institution
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Articles 1 - 30 of 72

Full-Text Articles in Law

Doping Out The Capitalization Rules After Indopco, John W. Lee Nov 1992

Doping Out The Capitalization Rules After Indopco, John W. Lee

Faculty Publications

In this article, Lee provides guidance for Treasury and the IRS (in their promised clarification of application of INDOPCO). He delineates how to avoid what he perceives as the past pitfalls of capitalization of recurring, insubstantial, or relatively short-lived expenditures with Ito, or inadequate, amortization. The article also sets forth models for (a) amortizing as. a freestanding deferred charge long-lived substantial self-created intangibles such as business expansion costs, including employee training costs, and (b) expensing, or perhaps better, amortizing currently less substantial or regularly recurring, steady state self-created intangibles (such as repairs and advertising, respectively).


Equitable Estoppel Against The Government - The Missouri Experience: Time To Rethink The Concept, Kenneth D. Dean Oct 1992

Equitable Estoppel Against The Government - The Missouri Experience: Time To Rethink The Concept, Kenneth D. Dean

Faculty Publications

The purpose of this article is to examine the Missouri cases to determine if there are patterns which provide guidance in understanding what constitutes “exceptional” circumstances or “manifest injustice,” to determine if there is a coherent theory underlying the application of the *68 doctrine, and, finally, to propose modifications to the traditional approach.


Causation In Fact In Omission Cases, David A. Fischer Oct 1992

Causation In Fact In Omission Cases, David A. Fischer

Faculty Publications

This article analyzes the difficulties involved in attributing cause in fact in omission cases, and suggests possible resolutions. Part II discusses the basic concept of causation, and the distinction between acts and omissions. Part III discusses the particular problems that arise in applying causation principles in omission cases. Part IV then analyzes these problems from both corrective justice and economic analysis perspectives. Finally, the article suggests an approach for solving these complex issues.


Harlot's Ghost And Jfk: A Fictional Conservation With Norman Mailer, Oliver Stone, Earl Warren, And Hugo Black, Rodney A. Smolla Oct 1992

Harlot's Ghost And Jfk: A Fictional Conservation With Norman Mailer, Oliver Stone, Earl Warren, And Hugo Black, Rodney A. Smolla

Faculty Publications

No abstract provided.


A Symbolic Balanced Budget Amendment, Neal Devins Oct 1992

A Symbolic Balanced Budget Amendment, Neal Devins

Faculty Publications

No abstract provided.


Ethnic Identity And Constitutional Design For Africa, Alemante G. Selassie Oct 1992

Ethnic Identity And Constitutional Design For Africa, Alemante G. Selassie

Faculty Publications

No abstract provided.


Banking And Insurance - Should Ever The Twain Meet?, Emeric Fischer Jul 1992

Banking And Insurance - Should Ever The Twain Meet?, Emeric Fischer

Faculty Publications

No abstract provided.


Book Review Of Federal Courts And The International Human Rights Paradigm And World Justice? U.S. Courts And International Human Rights, Linda A. Malone Jul 1992

Book Review Of Federal Courts And The International Human Rights Paradigm And World Justice? U.S. Courts And International Human Rights, Linda A. Malone

Faculty Publications

No abstract provided.


Liberal Visions Of The Freedom Of The Press, Michael J. Gerhardt May 1992

Liberal Visions Of The Freedom Of The Press, Michael J. Gerhardt

Faculty Publications

No abstract provided.


The Fault Pit, David G. Owen Apr 1992

The Fault Pit, David G. Owen

Faculty Publications

No abstract provided.


Group Versus Individuals, Neal Devins Apr 1992

Group Versus Individuals, Neal Devins

Faculty Publications

No abstract provided.


Why Have Chapter 11 Bankruptcies Failed So Miserably? A Reappraisal Of Congressional Attempts To Protect A Corporation's Net Operating Losses After Bankruptcy, Michelle A. Cecil Jan 1992

Why Have Chapter 11 Bankruptcies Failed So Miserably? A Reappraisal Of Congressional Attempts To Protect A Corporation's Net Operating Losses After Bankruptcy, Michelle A. Cecil

Faculty Publications

This Article will first outline the history of judicial and statutory limitations on the free transferability of net operating losses, highlighting congressional attempts to afford more favorable treatment to troubled corporations reorganizing in Title 11 proceedings. It will then examine the operation of section 382 of the 1986 Code, again focusing on those provisions designed to assist in the successful reorganization of these corporations, and will demonstrate the wholesale inability of these provisions to preserve the net operating losses of troubled corporations. Finally, the Article will propose an amendment to section 382 that would increase the likelihood that corporations will ...


Legislative Veto Of Administrative Rules In Missouri: A Constitutional Virus, Kenneth D. Dean Jan 1992

Legislative Veto Of Administrative Rules In Missouri: A Constitutional Virus, Kenneth D. Dean

Faculty Publications

The purpose of this Article is to examine the constitutionality of the legislative veto as it exists in Missouri, specifically the powers of the JCAR.3' Part II of the Article traces the history of the JCAR and the various types of powers given to it.3" Part III of the Article examines the experiences of the United States government and other states to determine their applicability to Missouri.33 Part IV examines the various grants of power to determine whether they comply with the Missouri constitution.


Intrusion And The Investigative Reporter, Lyrissa Lidsky Jan 1992

Intrusion And The Investigative Reporter, Lyrissa Lidsky

Faculty Publications

Although sometimes reviled as muckrakers, investigative reporters play a valuable role in exposing societal ills and advancing reform. The success of investigative journalism is due, at least in part, to its use of novel newsgathering techniques. Yet some of these same techniques pose a threat to individual privacy. Current tort doctrine strikes an unsatisfactory balance between these competing interests. The qualified common-law privilege advocated by this Note, in contrast, would protect those newsgathering activities that promote the public welfare. Equally significantly, by sending a clear message to editors, media lawyers, and reporters about the scope of protected newsgathering activity, it ...


The Legal Profession, Legal Education, And Change, Robert H. Jerry Ii Jan 1992

The Legal Profession, Legal Education, And Change, Robert H. Jerry Ii

Faculty Publications

The accounts of how the legal profession has changed in recent years are as abundant as the changes themselves. The common message is clear: the magnitude of change is immense, and the pace is unprecedented.


Litigation As A Predatory Practice, Gary Myers Jan 1992

Litigation As A Predatory Practice, Gary Myers

Faculty Publications

This article reviews and evaluates the sham litigation case law, finding that many courts have allowed immunity too readily or on inappropriate grounds. It attempts to develop comprehensive standards for antitrust claims based on sham litigation.


Government Regulation Of Religiously Based Social Services: The First Amendment Considerations, Carl H. Esbeck Jan 1992

Government Regulation Of Religiously Based Social Services: The First Amendment Considerations, Carl H. Esbeck

Faculty Publications

A daunting welter of variables confronts anyone who sets out to systematize the First Amendment's effect on the government's role in regulating social services operated by religious organizations. The task is further complicated because the regulations in question often were promulgated as a consequence of the monitoring that inevitably accompanies government spending on private-sector welfare programs. The most suitable methodology should take into account: 1) the nature of the organizations that are the object of the government's regulation or program of aid; 2) the interrelationship between government and religious organizations that results from the regulation or aid ...


Legal Breakdown: 40 Ways To Fix Our Legal System [Book Review], Margalynne J. Armstrong Jan 1992

Legal Breakdown: 40 Ways To Fix Our Legal System [Book Review], Margalynne J. Armstrong

Faculty Publications

No abstract provided.


Regulating Broadband Communication Networks, Allen S. Hammond Iv Jan 1992

Regulating Broadband Communication Networks, Allen S. Hammond Iv

Faculty Publications

No abstract provided.


Memorial Dedication Russell W. Galloway, Jr. 1940-1992, Gerald F. Uelmen, Howard C. Anawalt, Paul J. Goda S.J., George J. Alexander, Monica J. Evans, Margalynne Armstrong, Nancy A. Wright Jan 1992

Memorial Dedication Russell W. Galloway, Jr. 1940-1992, Gerald F. Uelmen, Howard C. Anawalt, Paul J. Goda S.J., George J. Alexander, Monica J. Evans, Margalynne Armstrong, Nancy A. Wright

Faculty Publications

No abstract provided.


Ethical Integrity In The Legal Profession: Survey Results Regarding Law Students' Veracity On Resumes And Recommendations For Enhancing Legal Ethics Outside The Classroom, Nancy A. Wright Jan 1992

Ethical Integrity In The Legal Profession: Survey Results Regarding Law Students' Veracity On Resumes And Recommendations For Enhancing Legal Ethics Outside The Classroom, Nancy A. Wright

Faculty Publications

No abstract provided.


Legal Education And The Theatre Of The Absurd: "Can't Anybody Play This Here Game?", Paul A. Lebel Jan 1992

Legal Education And The Theatre Of The Absurd: "Can't Anybody Play This Here Game?", Paul A. Lebel

Faculty Publications

No abstract provided.


Deerly, Departed (On The Lighter Side), Paul A. Lebel Jan 1992

Deerly, Departed (On The Lighter Side), Paul A. Lebel

Faculty Publications

No abstract provided.


When First Amendment Values And Competition Policy Collide: Resolving The Dilemma Of Mixed-Motive Boycotts, Kay P. Kindred Jan 1992

When First Amendment Values And Competition Policy Collide: Resolving The Dilemma Of Mixed-Motive Boycotts, Kay P. Kindred

Faculty Publications

No abstract provided.


Divided Justice: A Commentary On The Nomination And Confirmation Of Justice Thomas, Michael J. Gerhardt Jan 1992

Divided Justice: A Commentary On The Nomination And Confirmation Of Justice Thomas, Michael J. Gerhardt

Faculty Publications

No abstract provided.


Reflections Upon The Federal Administrative Judiciary, Paul R. Verkuil Jan 1992

Reflections Upon The Federal Administrative Judiciary, Paul R. Verkuil

Faculty Publications

No abstract provided.


Book Review Of Clement Haynsworth, The Senate, And The Supreme Court, Davison M. Douglas Jan 1992

Book Review Of Clement Haynsworth, The Senate, And The Supreme Court, Davison M. Douglas

Faculty Publications

No abstract provided.


Judicial Matters, Neal Devins Jan 1992

Judicial Matters, Neal Devins

Faculty Publications

No abstract provided.


Fundamentalist Christian Educators V. State: An Inevitable Compromise, Neal Devins Jan 1992

Fundamentalist Christian Educators V. State: An Inevitable Compromise, Neal Devins

Faculty Publications

No abstract provided.


Correspondence: The Stuff Of Constitutional Law, Neal Devins Jan 1992

Correspondence: The Stuff Of Constitutional Law, Neal Devins

Faculty Publications

No abstract provided.