How Judicial Accounting Law Fails Occupying Cotenants, 2022 Northwestern Pritzker School of Law
How Judicial Accounting Law Fails Occupying Cotenants, Phil Rich
Northwestern Journal of Law & Social Policy
Few law students remember judicial accounting law from their property law course, and it’s hard to blame them. This little-discussed body of law is formulaic and rarely addressed by appellate courts. Judicial accounting law, however, should not be ignored. The law, which allocates equity to cotenants (or, more colloquially, co-owners) of residential property upon partition of that property, guides homeowners’ behavior and shifts wealth between them. This Note argues that state legislatures should reform judicial accounting law to better protect those cotenants living in their homes from partitions brought by cotenants living elsewhere.
The problem with judicial accounting law lies …
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, 2022 Depaul University College of Law
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
DePaul Business & Commercial Law Journal
No abstract provided.
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, 2022 Drake University Law School
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
DePaul Business & Commercial Law Journal
No abstract provided.
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, 2022 University of North Dakota School of Law
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
DePaul Business & Commercial Law Journal
No abstract provided.
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, 2022 University of Calgary
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
DePaul Business & Commercial Law Journal
No abstract provided.
Monsanto: Creator Of Cancer Liability, 2022 DePaul University
Monsanto: Creator Of Cancer Liability
DePaul Business & Commercial Law Journal
No abstract provided.
Impact Of Corporate Response To Controversial Presidential Statements Or Policies, 2022 DePaul University
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
DePaul Business & Commercial Law Journal
No abstract provided.
Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, 2022 University of Ottawa's Faculty of Law & Telfer School of Management, Fellow, Hot Docs for Continuing Professional Education, Senior Fellow, Hennick Centre for Business & Law of York University
Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon
St. Mary's Journal on Legal Malpractice & Ethics
This Article discusses the continuing legal education (CLE) visual advocacy documentary-style program, which Garrick Apollon (author of this Article) researched and developed. The case study for this CLE documentary-style program is the film Inside Lehman Brothers—a documentary film by Jennifer Deschamps which chronicles the story of the Lehman whistleblowers. The film presents Mathew Lee, former senior vice president overseeing Lehman’s global balance sheet; Oliver Budde, former in-house counsel (associate general counsel) of the Lehman Brothers; and the racialized female mid-tier manager whistleblowers, who all paid a steep price in the 2008 American subprime mortgage crisis, while many of the …
Saving The Nonessential With Radical Tax Policy, 2021 University of Cincinnati College of Law
Saving The Nonessential With Radical Tax Policy, Rodney P. Mock, Kathryn Kisska-Schulze
University of Cincinnati Law Review
Under the Internal Revenue Code of 1986, as amended, for-profit entities are distinguishable from tax-exempt entities in that they, among other factors, pursue profits, and enjoy unrestricted commercial activities. The COVID-19 lockdowns prevented commercial activity for numerous for-profit small businesses. For the first time in United States history, a distinction was made between "essential" and "nonessential" businesses. Such distinction is historically absent in both legal scholarship and tax law; instead, it is a product of governmental reaction to the COVID-19 pandemic. Via executive order, nonessential businesses were characterized as being trivial to the fabric of society, and thus shuttered, while …
The Rights Of Imprisonment Creditor And His Obligations In Jordanian Law, 2021 Jerash University, Jordan
The Rights Of Imprisonment Creditor And His Obligations In Jordanian Law, Issa Rabdi
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
Jordan addressed the legislature the right greenhouse in the articles 378 to 392 of the Civil Code, and the idea of this right confined to the creditor until the implementation of its commitment to the implementation of the city of commitment and thus limits the stop-creditor in the exercise of this right and the means to compel the debtor to fulfill, and that through its imprisonment of psychological or economic pressure on the debtor, which is often a place of detention. In order to be able to exercise the right of the creditor greenhouse there are concurrent conditions must be …
واقع المحاسبة القضائية في قطاع غزة من وجهة نظر القضاة "دراسة ميدانية استكشافية", 2021 الجامعة الإسلامية "سابقاً
واقع المحاسبة القضائية في قطاع غزة من وجهة نظر القضاة "دراسة ميدانية استكشافية", نافذ المدهون استاذ مساعد, بسام أحمد باحث في العلوم الادارية والمالية
Journal of Al-Azhar University – Gaza (Humanities)
الملخص:
هدفت هذه الدراسة إلى تسليط الضوء على المحاسبة القضائية، وذلك من خلال البحث في واقع هذا الحقل في قطاع غزة، من وجهة نظر القضاة، وتحديد مدى حاجة القضاة، في قطاع غزة، للاستعانة بالمحاسبة القضائية في المحاكم، للفصل في المنازعات المالية، في ظل ما يسود القطاع من أوضاع اقتصادية صعبة تزيد من النزاعات المالية وحدَّتِها. ولتحقيق أهداف الدراسة تم اتباع المنهج الوصفي التحليلي من خلال الاعتماد على الكتب والدوريات والأبحاث المتخصصة، كما تم الاعتماد على استبانة تم إعدادها بما يتناسب وأهداف وفرضيات الدراسة.
وقد خلصت الدراسة إلى أن هناك حاجة إلى المحاسبة القضائية، لمساعدة القضاة للفصل في المنازعات المالية، وأن …
Telling The Story On Your Timesheets: A Fee Examiner's Tips For Creditors' Lawyers And Bankruptcy Estate Professionals, 2021 Brooklyn Law School
Telling The Story On Your Timesheets: A Fee Examiner's Tips For Creditors' Lawyers And Bankruptcy Estate Professionals, Nancy B. Rapoport
Brooklyn Journal of Corporate, Financial & Commercial Law
This short (approx. 5,000 words) essay, which forms the basis of a keynote address to the Federal Bar Association that I’m doing next month, discusses how much of a lawyer’s embedded assumptions and cognitive errors can come across in something as simple as a time entry on a bill. So much can be revealed about how a lawyer views himself or herself in society and about the lawyer’s relationship with the client that it’s worth examining what we can find when we look at legal bills. One note, though: my writing style is informal and distinctive in that regard (especially …
The All Events Test In An Era Of Self-Regulation, 2021 William & Mary Law School
The All Events Test In An Era Of Self-Regulation, Glenn Walberg
William & Mary Business Law Review
Accrual-method taxpayers must use the all events tests to account for rights and liabilities under contracts for sales of goods and services. These longstanding tests evolved from transactions that involved relatively straightforward exchanges of goods or services for payments, and the tests currently reflect an expectation that a taxpayer will usually make an accrual when a seller’s performance fixes the contracting parties’ respective right to and liability for payment. Business practices have changed such that many sales now occur in relationships where contracting parties assume, monitor, and enforce process-related obligations, including adoptions of codes of conduct by members of global …
Tax Reform Throughout U.S. History And The Economic Impact, 2021 University of South Dakota
Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel
Honors Thesis
The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to …
The “Value” Of A Public Benefit Corporation, 2021 University of Pennsylvania Law School
The “Value” Of A Public Benefit Corporation, Jill E. Fisch, Steven Davidoff Solomon
All Faculty Scholarship
We examine the “value” a PBC form provides for publicly-traded corporations. We analyze the structure of the PBC form and find that other than requiring a designated social purpose it does not differ significantly in siting control and direction with shareholders. We also examine the purpose statements in the charters of the most economically significant PBCs. We find that, independent of structural limitations on accountability, these purpose statements are, in most cases, too vague and aspirational to be legally significant, or even to serve as a reliable checks on PBC behavior. We theorize, and provide evidence, that without a legal …
Adverse Domination, Statutes Of Limitations And The In Pari Delicto Defense - Application In Cases Involving Claims Of Accounting Malpractice And Corporate Fraud, 2021 Touro University Jacob D. Fuchsberg Law Center
Adverse Domination, Statutes Of Limitations And The In Pari Delicto Defense - Application In Cases Involving Claims Of Accounting Malpractice And Corporate Fraud, Laurence A. Steckman Esq., Adam J. Rader Esq.
Touro Law Review
No abstract provided.
Table Of Contents, 2021 Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Reversing The Fortunes Of Active Funds, 2021 Bar-Ilan University - Faculty of Law
Reversing The Fortunes Of Active Funds, Adi Libson, Gideon Parchomovsky
All Faculty Scholarship
In 2019, for the first time in the history of U.S. capital markets, passive funds surpassed active funds in terms of total assets under management. The continuous growth of passive funds at the expense of active funds is a genuine cause for concern. Active funds monitor the management and partake of decision-making in their portfolio companies. Furthermore, they improve price efficiency and managerial performance by engaging in informed trading. The buy/sell decisions of active funds provide other market participants reliable information about the quality of firms. The cost of active investing is significant and it is exclusively borne by active …
Raw And Pure Education In The Society, 2021 University of Nebraska - Lincoln
Raw And Pure Education In The Society, Iwasan D. Kejawa Ed.D
Department of Educational Administration: Dissertations, Theses, and Student Research
What does education mean to individuals in the world today? Education is a way one can attain or improve his or her ability to lead and survive in the society of ours. Without educational training of the mind, it may be impossible to realize the importance of adaptability of living in the environment. Without education, It may also be difficult to embellish the use of both the mental and physical attributes possessed by individual beings.
What really is education? Education is the training of the mind to perform desire functions or to perpetuate the modality of obtaining an end or …
Enough Is As Good As A Feast, 2020 Seattle University School of Law
Enough Is As Good As A Feast, Noah C. Chauvin
Seattle University Law Review
Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.