Computer Law Commons^™

Curtailing Online Service Provider Immunity From Liability: An Advocacy For The Entension Of Roommates.Com, Corey Patton

Seattle University Law Review

Section 230 of the Communications Decency Act (CDA) was enacted following the controversial decision in Stratton Oakmont, Inc. v. Prodigy Servs. Co., where an interactive computer service provider was held liable for a libelous message posted by a user on one of its financial message boards. The court determined that the service provider was a “publisher” of the libelous message for the purposes of state law because it had engaged in screening and moderating of other objectionable posts on its message boards but failed to remove the libelous message in question. Because the service provider voluntarily self-policed some of the …

The Race Is On! Regulating Self-Driving Vehicles Before They Hit The Streets, Jack Liechtung

Brooklyn Journal of Corporate, Financial & Commercial Law

As the world braces itself for the unveiling of autonomous vehicles, the idea of regulation and oversight has gone largely undetected. Though some states have already begun enacting legislation ahead of the technology’s wide release, the regulatory landscape across the country is in disarray. It is imperative that both manufacturers and consumers be given some sort of uniform understanding as to how the automation is overseen throughout the manufacturing process and how liability will be levied in the case of inevitable mistakes on our nation’s roadways. This Note proposes that the National Highway Traffic Safety Administration be responsible for providing …

Symbols, Systems, And Software As Intellectual Property: Time For Contu, Part Ii?, Timothy K. Armstrong

Michigan Telecommunications & Technology Law Review

The functional nature of computer software underlies two propositions that were, until recently, fairly well settled in intellectual property law: first, that software, like other utilitarian articles, may qualify for patent protection; and second, that the scope of copyright protection for software is comparatively limited. Both propositions have become considerably shakier as a result of recent court decisions. Following Alice Corp. v. CLS Bank Int’l, 134 S. Ct. 2347 (2014), the lower courts have invalidated many software patents as unprotectable subject matter. Meanwhile, Oracle America v. Google Inc., 750 F.3d 1339 (Fed. Cir. 2014) extended far more expansive copyright protection …

The Pragmatic Disappointment Of State Preemption: The 2016 Defend Trade Secrets Act And Its Failure To Protect Employee Whistleblowers From Federal Computer Crime Law, Kristine Craig

Journal of Legislation

No abstract provided.

Accessible Reliable Tax Advice, Emily Cauble

University of Michigan Journal of Law Reform

Unsophisticated taxpayers who lack financial resources are disadvantaged by a shortage of adequate tax advice. The IRS does not have the resources to answer all questions asked, and the IRS’s informal advice comes with no guarantee as to its accuracy and offers the taxpayer no protection when it is mistaken. Furthermore, non-IRS sources of advice have not sufficiently filled the void left by a lack of satisfactory IRS guidance. These biases against unsophisticated taxpayers have been noted by existing literature. This Article contributes to existing literature by proposing several novel reform measures to assist unsophisticated taxpayers.

First, with respect to …

Tax Compliance In A Decentralizing Economy, Manoj Viswanathan

Georgia State University Law Review

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.

Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal …