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Articles 1 - 10 of 10
Full-Text Articles in Entertainment, Arts, and Sports Law
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Brooklyn Journal of Corporate, Financial & Commercial Law
In 2014, the Fifth Circuit held that Mr. Elkins’s estate was entitled to apply a fractional ownership discount to determine the taxable value of the undivided interest in artwork. The estate received a $14 million refund plus interest. The Internal Revenue Code directs taxpayers to value the items in a gross estate at their fair market value. Fractional ownership adds another problem in the valuation of an estate’s interest property. In general, courts have accepted fractional ownership discounts for real property. In contrast, courts have been reluctant to apply a fractional ownership discount for artwork. This Note will argue that …
Shoring Up The Hear Act: Proposed Amendments To Federal Legislation Designed To Assist Heirs And Claimants Of Nazi-Looted Art, Alexander Hull
Shoring Up The Hear Act: Proposed Amendments To Federal Legislation Designed To Assist Heirs And Claimants Of Nazi-Looted Art, Alexander Hull
Journal of Law and Policy
From 1933 to 1945, Nazi German forces executed a mass campaign of property confiscation, stealing as many as 600,000 pieces of art, including paintings, tapestries and sculptures from museums and private collections across Europe. It is estimated that some 300,000 pieces of art are still missing or are currently in the possession of someone other than the so-called “true” owner, based on reviews of Nazi documentation conducted by the Jewish Restitution Organization. While Nazi art looting has been regarded as “dehumanizing,” “self-advancing” and concomitant with the Nazi regime’s larger genocidal crusade, restitution in this context has been framed as a …
Dr. Jekyll & Mr. Holmes: A Tale Of Two Testaments, Stephen R. Alton
Dr. Jekyll & Mr. Holmes: A Tale Of Two Testaments, Stephen R. Alton
South Carolina Law Review
No abstract provided.
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
A Third Way Of Thinking About Cultural Property, Lucas Lixinski
A Third Way Of Thinking About Cultural Property, Lucas Lixinski
Brooklyn Journal of International Law
The article argues that the dichotomy between nationalism and internationalism with respect to cultural property, while formative, has outlived its utility, and in many respects compromised the viability of the public good it aims to safeguard. Focused on the example of cultural property in international law, this article argues for more community-centric forms of governance, beyond the interests of states and an undefined “international.” It extrapolates the lessons from cultural property to other forms of resource governance in international law.
“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney
“Why Did Constantinople Get The Works? That’S Nobody’S Business But The Turks.” A New Approach To Cultural Property Claims And Geographic Renaming Under The 1970 Unesco Convention, Kasey Theresa Mahoney
Brooklyn Journal of International Law
The landscape of cultural property and cultural heritage discourse is continually evolving, and the traditional means of regulating disputes must not only be adapted to the current climate but proactively address foreseeable future concerns. This Note explores the Republic of Turkey’s increasing litigiousness with regard to its reparation claims and, further, considers the notion of culture as geographic boundaries transform over the course of time. This Note will analyze the leading international cultural property treaty, the 1970 UNESCO Convention, and recommend UNESCO adopt two mandates to curb the chilling effect current litigation has had on the preservation and dissemination of …
The Visual Artists Rights Act's "Recognized Stature" Provision: A Case For Repeal, Drew Thornley
The Visual Artists Rights Act's "Recognized Stature" Provision: A Case For Repeal, Drew Thornley
Cleveland State Law Review
Using as a case study the recent “5Pointz” litigation, a case involving visual artists’ moral-rights claims to graffiti they drew on a piece of private property in Queens, New York, this article examines the threat that Visual Artists Rights Act (VARA)’s grant to visual artists of the right “to prevent any destruction of a work of recognized stature” poses to common-law property and contract rights. This article advances the argument that the default legal rule should be that the rights of property owners (real or personal), including the right to destroy such properties, trump any moral rights that visual artists …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Questions Of Trust, Betrayal, And Authorial Control In The Avant-Garde: The Case Of Julius Eastman And John Cage, Toni Lester
Questions Of Trust, Betrayal, And Authorial Control In The Avant-Garde: The Case Of Julius Eastman And John Cage, Toni Lester
Marquette Intellectual Property Law Review
This article explores how the idea of trust-based dialogue can give us an alternative understanding about the nature of authorial control and inter-pretation across identity-based differences. Part One will discuss the respective personal stories, philosophies, and competing historical understandings that influenced Cage’s creation of Solo and Eastman’s interpretation thereof. Part Two will offer definitions of trust and communication from the fields of feminist relational psychology, philosophy, and law. Throughout Part Two, I will reflect on the extent to which a trust-based dialogue could have taken place between Cage and Eastman. My general sense is that the answer is “no.” Both …
The Football As Intellectual Property Object, Michael J. Madison
The Football As Intellectual Property Object, Michael J. Madison
Book Chapters
The histories of technology and culture are filled with innovations that emerged and took root by being shared widely, only to be succeeded by eras of growth framed by intellectual property. The Internet is a modern example. The football, also known as the pelota, ballon, bola, balón, and soccer ball, is another, older, and broader one. The football lies at the core of football. Intersections between the football and intellectual property law are relatively few in number, but the football supplies a focal object through which the great themes of intellectual property have shaped the game: origins; innovation and …