Law Commons^™

U.S. Foreign Direct Investment In Developing Countries: A Case Study Of Malaysia, Mexico And South Africa, Abenaa A. Oti-Prempeh

LLM Theses and Essays

There is an upsurge for foreign investment in developing countries. Developing countries that seek foreign investment actually prefer foreign direct investment. The issue of foreign direct investment has become a controversial issue among developing countries. Though this type of investment provides economic growth, employment, and infrastructure development, developing countries may also suffer legal and economic manipulation by the foreign investors at the expense of their countries’ resources. The foreign investment policies of developing countries that seek such foreign direct investment ultimately determine the actions of foreign investors. In many developing countries, foreign investment policies and other investment regulation are catalysts …

Legislating Morality: The Duty To The Tax System Reconsidered, Watson

Scholarly Works

Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the "tax system" other than to abide by the law and the applicable standards of professional conduct. During the four-year interim since my last visit to Kansas, however, we have witnessed the deleterious effect of the IRS Restructuring and Reform Act of 1998 (RRA '98) on IRS enforcement and …

Understanding Price-Based Antidilution Protection: Five Principles To Apply When Negotiating A Down-Round Financing, Robert P. Bartlett

Scholarly Works

As most venture capital investors are aware, the economic downturn of the past two years—and the concomitant decrease in private company valuations—has created an opportunity for significant returns on new venture investments seldom seen since the early 1990s. Yet while the investment opportunities of the current economic environment may have attractive financial valuations, they frequently come with the added cost of significant transactional complexity. In particular, the issuance of securities by a private company at a price that is below the price previously paid by the company's investors (typically referred to as a “down-round” financing) may trigger one or more …

Daubert & Danger: The "Fit" Of Expert Predictions In Civil Commitments, Alex Scherr

Scholarly Works

The opinions of experts in prediction in civil commitment hearings should help the courts, but over thirty years of commentary, judicial opinion, and scientific review argue that predictions of danger lack scientific rigor. The United States Supreme Court has commented regularly on the uncertainty of predictive science. The American Psychiatric Association has argued to the Court that "[t]he professional literature uniformly establishes that such predictions are fundamentally of very low reliability." Scientific studies indicate that some predictions do little better than chance or lay speculation, and even the best predictions leave substantial room for error about individual cases. The sharpest …

Lawrence V. Texas: An Historic Human Rights Victory, Donald E. Wilkes Jr.

Popular Media

The Lawrence decision is one of the most momentous pro-individual rights decisions ever adjudicated by the Court, and joins the exalted ranks of the Court's other benchmark decisions advancing human rights, including Brown v. Board of Education (the 1964 school desegregation decision), Roe v. Wade (the 1973 abortion rights decision), and West Virginia Board of Education v. Barnette (the 1943 decision upholding the right of Jehovah's Witnesses schoolchildren to refuse to salute the flag).

Student Organization Officers 2003-2004, Office Of Registrar

Materials from All Student Organizations

No abstract provided.

Class Schedule - Fall 2003, Office Of Registrar

Semester Schedules and Information

No abstract provided.

Grade Distribution - Fall Semester 2003, Office Of Registrar

Semester Schedules and Information

No abstract provided.

Georgia Journal Of International And Comparative Law Editorial And Managing Boards 2003-2004, Georgia Journal Of International And Comparative Law

Materials from All Student Organizations

No abstract provided.

I Am Glad I Got To Know Him, David Shipley

Scholarly Works

This article is part of a number of articles in tribute to L. Ray Patterson, which appear in 11 J. Intel Prop i (2003).

Race-Conscious Affirmative Action By Tax Exempt 501(C)(3) Corporations After Grutter And Gratz, David A. Brennen

Scholarly Works

Part I of this Article examines how the Equal Protection Clause limits the government's ability to engage in race-based affirmative action. Part I focuses on how constitutional law analysis has evolved in light of the Supreme Court's recent decisions in Grutter v. Bollinger and Gratz v. Bollinger. Part II provides a brief description of tax law's public policy limitation. This part shows how the IRS, though not required to do so, has generally followed Equal Protection Clause jurisprudence when applying the public policy limitation to race-based activity by private tax exempt 501(c)(3) institutions. Part III discusses how the Supreme …

The (Un)Favorable Judgment Of History: Deportation Hearings, The Palmer Raids, And The Meaning Of History, Harlan G. Cohen

Scholarly Works

As Americans respond to the events of September 11, 2001, they are being forced to contemplate their place in American history-past, present, and future. This has become particularly stark in the fight over secret deportation hearings. Following September 11, Attorney General John Ashcroft announced that the deportation hearings of "special interest" aliens would be closed to the public. Applying Richmond Newspapers's two-pronged logic-and-experience test, the Third and Sixth Circuits subsequently split over the constitutionality of the blanket closure. At the heart of their disagreement was the scarce history of deportation hearings and whether such hearings had been closed in the …

Resigning As Dean: Stepping Down Or Stepping Up?, David E. Shipley

Scholarly Works

I am sure that I will enjoy being a regular law professor again, but there are some aspects of being Dean that I will miss. There are also some parts of the job I am happy to leave to my successor. Let me start with the things I am happy are no longer my responsibility.

Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein

Scholarly Works

The collection of rules that falls under the rubric of "jurisdiction to tax" has aptly been described as "a body of law in search of a theory." Although this Article lays no claim to advancing such a theory, it does seek to provide a broad theoretical perspective on jurisdiction-to-tax issues raised by income and consumption taxation in the new economy. It is designed to suggest ways of thinking about the fundamental questions involved, questions that are often obscured by a preoccupation with the application of specific jurisdiction-to-tax rules to individualized fact patterns in particularized contexts. In short, this Article is …

Opening Statement -- Making It Stick, Ronald L. Carlson, Michael S. Carlson

Popular Media

Every lawyer who sits down to plan her opening remarks for a coming trial has the same question: How far can I go in arguing my case during the opening statement? Can I mention the law? What about drawing a diagram of the accident on a blackboard? Will my opponent be able to stop me from displaying a couple of my dramatic exhibits to the jury?

Making one's theory of the case "stick" from the very start of the trial depends mightly on how far the lawyer can go in opening statement. Where the defense is primarily a legal or …

Moot Court Teams 2003-2004, Kellie Casey Monk

Materials from All Student Organizations

No abstract provided.

Interim Measures In International Commercial Arbitration: Past, Present And Future, Sandeep Adhipathi

LLM Theses and Essays

This work is a comparative study of the availability and handling of interim measures in international commercial arbitration in different legal systems. It studies the difference in handling of interim measures and the need for a harmonized structure. It also contains a review of the proposed draft amendment to the UNCITRAL Model Law and further suggests a different version for the amendment.

Explosive Dynamic Entry: The Increasing Militarization Of The Police Makes Citizens Into Enemies, Donald E. Wilkes Jr.

Popular Media

At 6 a.m. on Friday, May 16, 2003, 57-year old Alberta Spruill was in her residence, Apartment 6F at 310 W. 143rd Street in the Harlem Section of New York City, preparing to leave for work. Spruill, a quiet, church-going woman, was a municipal worker, employed at the Division of Citywide Administrative Services. She had been a city employee for 29 years, and each weekday would take the bus to her job. To her, that Friday morning must have seemed like the beginning of just another ordinary day. She mercifully did not know that she would never again head for …

A Little Bit Of Shooty Face, Donald E. Wilkes Jr.

Popular Media

The Wall Street Journal, citing unnamed government sources, recently revealed that American intelligence agents and law enforcement officials stationed in Afghanistan and at Guantanamo Bay have been authorized to use “a little bit of smacky face” to make prisoners talk during interrogation. “If you don’t violate someone’s human rights some of the time, you probably aren’t doing your duty,” one anonymous U. S. official was quoted as saying. Americans were assured, however, that the face-slapping of prisoners to induce them to talk was nothing to worry about. There would be no revival of the third degree for persons arrested on …

Class Schedule - Summer 2003, Office Of Registrar

Semester Schedules and Information

No abstract provided.

The American Challenge To International Law: A Tentative Framework For Debate, Harlan G. Cohen

Scholarly Works

The United States often appears hypocritical in its commitment to International Law. It supports Nuremberg, Yugoslavia, and Rwandan tribunals, but opposes the International Criminal Court. It supports the creation of the United Nations, but seeks unilateral action in Iraq. This Essay explores these seeming contradictions in American stances toward international law. It argues that while such apparent hypocrisy might be explained by mere pragmatism, ideas prevalent in American foreign policy history seem to point in a more dangerous direction, that such divergent actions may actually be informed by a coherent, specifically American conception of international law. In particular, this Essay …

Volume 37, Issue 2 (Summer 2003), University Of Georgia School Of Law

Advocate Magazine

TABLE OF CONTENTS

• A Message to Alumni from Dean David E. Shipley
• Headlines
• Hirsch Hall Highlights
• Class of 2003 Commencement
• Making the Grade--The Law Library Sports A+ Furnishings
• Awards Day 2003
• George T. Smith Has Grown Accustomed to Standing Out in a Crowd
• Salute to Alumni in the Military
• International Insights
• Faculty Accomplishments
• Happy 75th Anniversary, Helen!
• Student Briefs
• Alumni Activities
• Class Notes
• In Memoriam
• Calendar of Events

Random Walks, Non-Cooperation Games, And The Complex Mathematics Of Patent Pricing, F. Russell Denton, Paul J. Heald

Scholarly Works

Current patent valuation methods have been described charitably as “inappropriate,” “crude,” “inherently unreliable,” and a “guesstimate.” This article provides a more rational and systematic tool than any we have found in the existing literature or relevant case law. We believe our approach to patent valuation will be useful in improving investment decisions, in facilitating licensing negotiations, and in reducing error costs in litigation. An improved valuation metric also promises to make patents easier to take as collateral and to reduce the amount of “Blue Sky” in mergers and acquisitions involving high tech corporations. To the extent that valuation problems have …

Federal Taxation (2002 Eleventh Circuit Survey), David A. Brennen

Scholarly Works

During 2002 federal courts in the United States decided nineteen cases that directly impact federal tax law in the Eleventh Circuit. These cases involve a variety of tax law matters including Federal Insurance Contributions Act ("FICA") payroll tax, estate and gift tax, IRS authority to levy and assess tax, and discharges in bankruptcy. Other tax-related matters addressed by courts in 2002 that impact tax law in the Eleventh Circuit include inventory recapture in an S-corporation conversion, attorney fees for the prevailing party in a tax dispute, and injunctions against tax preparers. By far the most important tax case decided in …

Sign Control On Rural Corridors: Model Provisions And Guidance, University Of Georgia School Of Law Land Use Clinic, College Of Environment And Design, University Of Georgia

Land Use Clinic

Help for local governments to regulate billboards on scenic corridors. Funded by the Georgia Department of Community Affairs.

Daubert & Danger: The "Fit" Of Expert Predictions In Civil Commitments, Alexander W. Scherr

Popular Media

Never make predictions, especially about the future. But in civil commitments, courts predict future behavior all the time. Judicial action here has severe results for the individual: deprivation of liberty, potentially unwanted and intrusive treatment, and the stigma of mental illness. Judicial inaction can also do harm: erroneous release can lead to injury of the person or others. Resolving these risks requires courts to find the person poses a danger to him/herself or others because of a mental illness.

Reservations, Human Rights Treaties In The 21st Century: From Universality To Integrity, Pierrick Devidal

LLM Theses and Essays

This thesis is a study of the question of the legality of reservations to international human rights treaties. The evolution of reservations law demonstrates that the system seek to promote universal adherence to multilateral treaties through flexible rules that reflects the superiority of national sovereignty in the international society. However, the flexibility of reservation law as codified in the Vienna Convention of the Law of Treaties has facilitated wide acceptance of multilateral treaties at the cost of their integrity. In the case of human rights treaties, this issue is of paramount importance considering the essentiality of a balance between integrity …

Embarrassing Justice, Donald E. Wilkes Jr.

Popular Media

The text of the speech given by UGA Professor of Law Donald E. Wilkes, in the Tate Student Center Plaza at the University of Georgia, May 17, 2003 to protest U.S. Supreme Court Justice Clarence Thomas's speech at the law school graduation.

Internet Resources: Sampler Of Useful Sites For Specific Practice Areas, Maureen Cahill

Presentations

No abstract provided.

The Main Characteristics Of State's Jurisdiction To Tax In International Dimension, Alfred Nizamiev

LLM Theses and Essays

This thesis analyzes the general characteristics of a state’s fiscal jurisdiction and how they influence the process of interaction with other national tax jurisdictions. The paper figures out essential internal substance of fiscal jurisdiction and its reflection on the necessity of interstate fiscal cooperation. After considering this substance the thesis goes on to explore the limits beyond which national jurisdictions cannot go in collection of taxes. Absence of common bases of these limits leads to conflicts between national jurisdictions and calls for close international fiscal cooperation. The thesis argues that the process of cooperation becomes more evident. In summary the …