Law Commons^™

Riding Into The Sunset In A "Post-Racial" World: Lessons In Equal Educational Opportuity And College Admissions Schemes In France And The United States, Kristen Barnes

Akron Law Faculty Publications

The purpose of this paper is to evaluate and compare two strategies designed to promote ethno-racial inclusion that were initiated in France and the United States in the context of higher education. In particular, I examine the Priority Education Agreements Program or CEP, an innovative affirmative action program which was implemented in 2001 by the Sciences Po, one of France’s elite universities, in relation to the Texas Ten Percent Plan that was established in 1997 in the United States by the State of Texas.

Sections I and II of this paper will provide the historical and social contexts in which …

Am I My Brother’S Keeper? A Tax Law Perspective On The Challenge Of Balancing Gatekeeping Obligations And Zealous Advocacy In The Legal Profession, Richard L. Lavoie

Richard L. Lavoie

In recent years the question of whether lawyers have a general ethical obligation to serve a gatekeeping function has been raised in a number of legal contexts. The reaction of the practicing bar generally has been unenthusiastic. While asserting that a gatekeeping function should be generally applicable to all attorneys is a relatively recent stance, such an obligation historically has been acknowledged to various degrees in several specific practice areas, including particularly in the field of federal income taxation. This piece examines the gatekeeping question, and how the practicing bar should react to it, through an examination of the gatekeeping …

Patent Reform And Best Mode: A Signal To The Patent Office Or A Step Toward Elimination?, Ryan G. Vacca

Akron Law Faculty Publications

On September 16, 2011, President Obama signed the America Invents Act (AIA), the first major overhaul of the patent system in nearly sixty years. This article analyzes the recent change to patent law's best mode requirement under the AIA. Before the AIA, patent applicants were required, at the time of submitting their application, to disclose the best mode of carrying out the invention as contemplated by the inventor. A failure to disclose the best mode was a basis for a finding of invalidity of the relevant claims or could render the entire patent unenforceable under the doctrine of inequitable conduct. …

Amicus Brief, Dep't Of Health & Human Servs. V. Florida, Wilson Huhn

Con Law Center Amicus Briefs

During the 19th century and the beginning of the 20th century the Supreme Court took the position that the Constitution embodied the economic theory of laissez faire and it struck down state and federal legislation that was inconsistent with that theory. After 1937 the Supreme Court rejected that notion and instead embraced the healthy principle that the Constitution does not embody any particular economic theory. This change was appropriate because the changing and competing models and theories that are used to explain and predict human economic behavior are suited to legislative decision-making but have no place in the judicial responsibility …

Constructive Dividend Doctrine From An Integrationist Perspective, Anthony P. Polito

Akron Tax Journal

A long standing feature of U.S. corporate taxation is a group of doctrinal devices serving to prevent taxpayer attempts to avoid double taxation of corporate earnings. This Article refers to these devices collectively as the constructive dividend doctrine (hereinafter “CDD”) and analyzes the extent to which the CDD ought to be set aside as counterproductive.

This analysis is grounded in contrasting views of the normative tax treatment of corporate enterprise. On the one hand is the perspective in which the double income taxation of corporate income is normative (the “Double Tax Perspective”). The Double Tax Perspective calls for taxation of …

I.R.C. Section 1014(E) And Gifted Property Reconveyed In Trust, Mark R. Siegel

Akron Tax Journal

The taxpayer’s method of property acquisition is significant in determining the proper income tax or adjusted basis in the property. Distinct adjusted basis rules apply to the transferee of property acquired by purchase, gift, and inheritance. A buyer who purchases property for cash receives an adjusted basis in the property acquired equal to its cost. For property acquired by gift, the general rule is that the donee’s adjusted basis equals the donor’s adjusted basis immediately prior to the transfer. A third income tax basis regime applies to the taxpayer who happens to acquire property by inheritance upon the death of …

Penalty Protection Opinions And Advisor Conflicts Of Interest, David T. Moldenhauer

Akron Tax Journal

This article has five parts. The second part describes the statutory and regulatory standards for taxpayers seeking to rely on tax advice to avoid penalties. The third part describes the cases where a taxpayer has sought to rely on the opinion of a tax advisor with a conflict of interest. Those cases involve three types of situations: (1) tax advisors acting as promoters or brokers of a tax shelter; (2) tax advisors with referral arrangements with tax shelter promoters; and (3) tax advisors that are developers or implementers of a tax strategy. Typically, in the first two types of situations, …

Failing Corporate Tax Transparency And The Immediate Need To Reduce Overburdening Duplicative Tax Reporting Requirements, Ilya A. Lipin

Akron Tax Journal

The benefits to corporate taxpayers from the continuing additions to disclosure requirements have not been obvious. Despite expenditures by corporate taxpayers on compliance, there is evidence that the Service has not been using all of the information it receives from additional disclosure forms.28 Duplicative disclosures of the same or similar tax information that lead to additional costs are of immediate concern to the corporate taxpayer.29 The estimated corporate taxpayers’ compliance tax burden is summarized in Appendix 1. Part II of this article describes in detail key existing reporting requirements such as reportable transaction disclosure statement and Form 8886, disclosure statements …

Achieving Meaningful Civil Tax Penalty Reform And Making It Stick, Jeremiah Coder

Akron Tax Journal

This essay examines the historical use of penalties within the tax code, reviews a number of reports that led to the last round of significant penalty reform legislation, and considers existing problems of penalty administration. Several proposals are outlined to ensure that if and when Congress acts to simplify and revise the penalty regime, the reforms will have lasting impact. Part II covers the growth of penalties in the tax system from its original simple form through its significant expansion to the time that the IRS and Congress worked to cut back the complexity of the civil tax penalty regime …

Martin Welker: Ohio's Unsung Hero, Aaron Boothby

The 39th Congress Project

No abstract provided.

Robert Cumming Schenck: Ohio's Bitter, Fearless Fighter, Devin C. Capece

The 39th Congress Project

No abstract provided.

An Ecosystem Management Primer: History, Perceptions, And Modern Definition, Kalyani Robbins

Akron Law Faculty Publications

This chapter will first take the reader on a journey through the history of ecosystem management, providing a summary of how it has grown and developed over the past two decades. This will only naturally lead to the next part of the chapter, which focuses on the present understanding of how ecosystem management is to be defined and applied, as well as the variety in perceptions of this modern understanding. Finally, it will serve as an introduction to the remainder of the book, previewing the various contributions collected here, offered by some of the best-known scholars in the field of …

Akron Law School: The Early History Of The University Of Akron School Of Law: 1921-1959, Richard Aynes, Margaret E. Matejkovic

Akron Law Faculty Publications

This manuscript contains an initial history of the Akron Law School (1921-1959) the predecessor of the University of Akron School of Law.

The school was founded in 1921 as an evening school. This manuscript begins with a biographical sketch of the founding Dean, Judge Charles R. Grant. Grant was an underage Union soldier in the Civil War who participated in the capture of New Orleans and whose service was recognized by the U.S. Congress. At a time when less than one percent of the people in the nation had a college degree, he graduated from Western Reserve College (then in …

Paved With Good Intentions: The Fate Of Strict Liability Under The Migratory Bird Treaty Act, Kalyani Robbins

Akron Law Faculty Publications

The Migratory Bird Treaty Act (MBTA) contains a very broad ban on harming migratory birds, as well as a strict liability standard for misdemeanor violations. Without further limitation, the MBTA would theoretically apply to countless ordinary life activities, such as driving a car or having windows on one’s home. Naturally, there are due process concerns with such a scenario, so Congress expressly left it to the Department of the Interior to draft more detailed implementing regulations. Unfortunately, the existing regulations fail to adequately address the potential overbreadth of the MBTA’s misdemeanor application, forcing the courts to do so on an …

Changes In The European Union's Regime Of Recognizing And Enforcing Judgments And Transnational Litigation In The United States, Samuel P. Baumgartner

Akron Law Faculty Publications

The European Commission has proposed to amend (recast) the Brussels I Regulation, which governs jurisdiction to adjudicate, parallel proceedings, and judgments recognition within the European Union. Although much of the Brussels I Regulation is simply the 1968 Brussels Convention cast into European Union legislation, the proposed amendments are part of a deeper set of structural and conceptual changes in the law of transnational litigation within the Union over the past couple of decades. Understanding these changes is essential to understanding what drives the proposed amendments and what is likely to follow.

In this paper – presented at the symposium Our …

Creating And Sustaining Interdisciplinary Guardianship Committees, Carolyn L. Dessin, Julia R. Nack, Judge Thomas Swift

Akron Law Faculty Publications

Over the past two decades, guardians, advocates, and the judiciary have been working at the national level to improve guardianship law and practice. This work was set in motion by a series of more than 200 Associated Press Wire Stories about guardianship abuses that were published in the mid-1980s. Over the next decade, guardians and other interested parties built relationships and established an association dedicated to improving guardianship. In the year 2000, members of the National Guardianship Association (“NGA”) wrote and formally adopted “Standards of Practice” for guardians. In 2001, at the Wingspan Conference held at Stetson University, other national …

In Good Conscience: Expressions Of Judicial Conscience In Federal Appellate Opinions, Sarah M. R. Cravens

Akron Law Faculty Publications

This article explores judicial references to what judges may or may not do, in their own words, “in good conscience.” It assesses the most common situations in which federal appellate judges use this term and it discusses the propriety of different uses and placements of those expressions of conscientious commitments that play into judicial decisionmaking. It distinguishes between expressions of primarily institutional conscience (that is, the commitment to certain institutional values, responsibilities, or limitations on what the judge may do) and expressions of primarily personal conscience (that is, the commitment to the individual values or beliefs of the judge who …

Arbitrability And Vulnerability, Carolyn L. Dessin

Akron Law Faculty Publications

Arbitration is cool. Everybody‟s doing it. In the eighty-five years since the passage of the Federal Arbitration Act, that seems to be the prevailing sentiment. Recent decades have seen the meteoric rise of arbitration as a form of alternative dispute resolution. Arbitration is widely regarded as a less expensive, more expeditious alternative to litigation.

Courts frequently note that federal policy clearly favors arbitration. No judicial enthusiasm for arbitration seems more complete than that evidenced in the jurisprudence of the United States Supreme Court.

Along with the rise of arbitration, however, there has also been a rise in the amount of …

Excerpts From Chief Justice Roberts' Opinion In Nfib V. Sebelius, Wilson Huhn

Akron Law Faculty Publications

In NFIB v. Sebelius the Supreme Court upheld the constitutionality of all but one of the provisions of the Patient Protection and Affordable Care Act. The opinion of Chief Justice Roberts is the controlling opinion in all respects. This is an editted summary of the Chief Justice's opinion.

The Future Interpretation Of The Constitution, Wilson Huhn

Akron Law Faculty Publications

On November 6, 2012, Barack Obama was reelected President of the United States. What effect will this have on the future interpretation of the Constitution? This article identifies 19 areas of constitutional law that would likely change if one more liberal justice is appointed to the Supreme Court.

The Future Interpretation Of The Constitution As A Result Of The Reelection Of President Barack Obama, Wilson Huhn

Akron Law Faculty Publications

On November 6, 2012, Barack Obama was reelected President of the United States. What effect will this have on the future interpretation of the Constitution? This article identifies 19 areas of constitutional law that would likely change if one more liberal justice is appointed to the Supreme Court.

The Civil Rights Movement And The Constitution, Wilson Huhn

Akron Law Faculty Publications

This presentation of March 3, 2012, describes the influence that the Civil Rights Movement has had on the interpretation of the Constitution. The Civil Rights Movement not only broadened our understanding of the principle of equality under Equal Protection, it also expanded opportunities for Freedom of Expression and the Right to Privacy. In addition, the Civil Rights Movement stimulated the courts to recognize the power of Congress to enact legislation under the Commerce Clause and Section 5 of the 14th Amendment. Finally, as a result of the Civil Rights Movement, the Supreme Court has moved to a more realistic, consequentialist …

The Growing Acceptance And Legal Recognition Of Same-Sex Marriage In America Constitutes A Victory For Reality-Based Thinking, Wilson Huhn

Akron Law Faculty Publications

During the 20th century “pragmatism” emerged as the leading American philosophy and policy analysis – also called “legal realism” – became the dominant method of interpreting American law. The lightning speed with which same-sex marriage is gaining acceptance in the United States is due to the fact that Americans embrace realistic rather than ideological forms of thinking, and the growing recognition of same-sex marriage in the law is due to the fact that we interpret our Constitution in accordance with realistic analysis.

Patent Attorney Malpractice: Case-Within-A-Case-Within-A-Case, Samuel Oddi

Akron Law Faculty Publications

As literary devices, a “story-within-a story” and a “play-within-a-play” have a long lineage. Shakespeare seems to have been particularly fond of these devices. The legal analog may be seen as the “case-within-a-case” (“trial-within-a-trial,” “suit-within-a-suit”) arising in legal malpractice cases. The case-within-a-case terminology seems to be the most commonly used and hence will be used herein. While it is clear that the “case” is the malpractice case, it is not so clear what the “case-within-” is, which is usually referred to as the “underlying case.” Often, it seems to be presumed that the underlying case is limited to litigation, which would …

Misappropriating Women's History In The Law And Politics Of Abortion, Tracy A. Thomas

Akron Law Faculty Publications

“Without known exception, the early American feminists condemned abortion in the strongest possible terms.” This claim about women’s history has been used by pro-life advocates for twenty years to control the political narrative of abortion. Conservatives, led by the group Feminists for Life, have used feminist icons from history to support their anti-abortion advocacy. Federal anti-abortion legislation has been named after feminist heroines, like the Elizabeth Cady Stanton Pregnancy and Parenting Students Act (co-sponsored by Rick Santorum) and the Susan B. Anthony and Frederick Douglass Act of 2011. Amicus briefs to the U.S. Supreme Court quote women’s rights leaders in …

Book Review, Barbara Babcock's Woman Lawyer: The Trials Of Clara Foltz, Tracy Thomas

Con Law Center Articles and Publications

No abstract provided.

Forward: "War On Women" In Women And The Law, Tracy Thomas

Con Law Center Articles and Publications

This foreword to Women and the Law highlights the dramatic attacks on women's rights over the past year. It summarizes the articles contained in this annual selection of leading scholarship in the field of women's rights. This "greatest hits" collection pulls together academic research of potential interest to litigators and policymakers on issues of reproductive rights, feminism and the family, violence against women, employment, women's healthcare, and feminist legal theory.

Switching To Prophylactic Injunctions, Tracy Thomas

Con Law Center Articles and Publications

This essay highlights the significance of John Golden’s work on patents to the field of Remedies more generally. In his important new article, Injunctions as More (or Less) Than ‘Off Switches’: Patent-Infringement Injunctions’ Scope (Texas Law Review), Golden proves my thesis: prophylactic injunctions are, and should be, common, normal types of equitable relief. His careful and detailed analysis of the type and frequency of injunctions issued in patent infringement cases exposes the myth that prophylaxis is illegitimate. Steeped in details of patent law, Golden’s work nevertheless contributes significantly to the broader transsubstantive questions of the metes and bounds of equitable …

The Struggle For Gender Equality In The Northern District Of Ohio, Tracy Thomas

Con Law Center Articles and Publications

No abstract provided.

Riding Into The Sunset In A "Post-Racial" World: Lessons In Equal Educational Opportunity And College Admissions Schemes In France And The United States, Kristen Barnes

Con Law Center Articles and Publications

The purpose of this paper is to evaluate and compare two strategies designed to promote ethno-racial inclusion that were initiated in France and the United States in the context of higher education. In particular, I examine the Priority Education Agreements Program or CEP, an innovative affirmative action program which was implemented in 2001 by the Sciences Po, one of France’s elite universities, in relation to the Texas Ten Percent Plan that was established in 1997 in the United States by the State of Texas.

Sections I and II of this paper will provide the historical and social contexts in which …