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Full-Text Articles in Entertainment, Arts, and Sports Law
Taxing Missy: Operation Gold And The 2012 Proposed Olympic Tax Elimination Act, Kathryn Kisska-Schulze, Adam Epstein
Taxing Missy: Operation Gold And The 2012 Proposed Olympic Tax Elimination Act, Kathryn Kisska-Schulze, Adam Epstein
Adam Epstein
The purpose of this article is to explore the legal and tax environment surrounding the August 1, 2012 bill referred to as the Olympic Tax Elimination Act (OTEA) which was introduced in the U.S. Senate to exempt from gross income the prize money earned by U.S. Olympians from the United States Olympic Committee (USOC) for earning a gold, silver or bronze medal. The OTEA came at a time when American economic growth has been stagnant, and income tax issues became a hotly contested political debate for the 2012 Presidential election. The article explores how tax issues have weaved their way …
Surveying Colorado Sports Law, Adam Epstein
Surveying Colorado Sports Law, Adam Epstein
Adam Epstein
The purpose of this article is to provide an overview and explore some of the major sports law cases that have emanated from within the four corners of the state of Colorado or maneuvered through Denver’s Tenth Circuit Court of Appeals. Colorado is a prime location for a wide range of cutting edge cases, decisions, discussions and events which have an impact on the relationship between sports and the law among the professional, amateur and recreational environments. Legal issues at Colorado-based educational institutions appear to have an affinity for and history of exposing and challenging the authority of NCAA policies.