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The Death Of Tax Court Exceptionalism, Stephanie Hoffer, Christopher J. Walker 2014 SelectedWorks

The Death Of Tax Court Exceptionalism, Stephanie Hoffer, Christopher J. Walker

Christopher J. Walker

Tax exceptionalism—the view that tax law does not have to play by the administrative law rules that govern the rest of the regulatory state—has come under attack in recent years. In 2011, the Supreme Court rejected such exceptionalism by holding that judicial review of the Treasury Department’s interpretations of the tax code is subject to the same Chevron deference regime that applies throughout the administrative state. The D.C. Circuit followed suit by rejecting the IRS’s position that its notices are not subject to judicial review under the Administrative Procedure Act (APA). This Article calls for ...


The Sarbanes-Oxley Act Of 2002: Are Stricter Internal Controls Constricting International Companies?, Jennifer K. Coalson 2014 University of Georgia School of Law

The Sarbanes-Oxley Act Of 2002: Are Stricter Internal Controls Constricting International Companies?, Jennifer K. Coalson

Georgia Journal of International & Comparative Law

No abstract provided.


Get The Lead Out: A New Approach For Regulating The U.S. Toy Market In A Globalized World, Gabriel Allen 2014 University of Georgia School of Law

Get The Lead Out: A New Approach For Regulating The U.S. Toy Market In A Globalized World, Gabriel Allen

Georgia Journal of International & Comparative Law

No abstract provided.


Kyoto Comes To Georgia: How International Environmental Initiatives Foster Sustainable Commerce In Small Town America, T. Rick Irvin, Peter A. Appel, Julie M. McEntire, J. Chris Rabon 2014 University of Georgia School of Law

Kyoto Comes To Georgia: How International Environmental Initiatives Foster Sustainable Commerce In Small Town America, T. Rick Irvin, Peter A. Appel, Julie M. Mcentire, J. Chris Rabon

Georgia Journal of International & Comparative Law

No abstract provided.


Deterrence To Hiring Illegal Immigrant Workers: Will The New Employer Sanction Provisions Work?, Stephanie E. Steele 2014 University of Georgia School of Law

Deterrence To Hiring Illegal Immigrant Workers: Will The New Employer Sanction Provisions Work?, Stephanie E. Steele

Georgia Journal of International & Comparative Law

No abstract provided.


Big Success Or "Big Brother?": Great Britain's National Identification Scheme Before The European Court Of Human Rights, Jennifer Morris 2014 University of Georgia School of Law

Big Success Or "Big Brother?": Great Britain's National Identification Scheme Before The European Court Of Human Rights, Jennifer Morris

Georgia Journal of International & Comparative Law

No abstract provided.


A Difficult Situation Made Harder: A Parent's Choice Between Civil Remedies And Criminal Charges In International Child Abduction, Donyale N. Leslie 2014 University of Georgia School of Law

A Difficult Situation Made Harder: A Parent's Choice Between Civil Remedies And Criminal Charges In International Child Abduction, Donyale N. Leslie

Georgia Journal of International & Comparative Law

No abstract provided.


The Jurisprudence Of Discrimination As Opposed To Simple Inequality In The International Civil Service, Brian D. Patterson 2014 University of Georgia School of Law

The Jurisprudence Of Discrimination As Opposed To Simple Inequality In The International Civil Service, Brian D. Patterson

Georgia Journal of International & Comparative Law

No abstract provided.


Hobby Lobby And The Zero-Sum Game, 2014 Washington University School of Law

Hobby Lobby And The Zero-Sum Game

Washington University Law Review Commentaries

In a zero-sum game, one person’s gain is another person’s loss. Some claims under the Religious Freedom Restoration Act present such zero-sum circumstances in that easing the claimant’s religious burden increases someone else’s burden. This Commentary explores the effect of Burwell v. Hobby Lobby Stores on such zero-sum claims using a paradigmatic example: RFRA claims challenging the Bald and Golden Eagle Protection Act. This inquiry reveals that Hobby Lobby did not open the door for cases involving true zero-sum games, including those under the Eagle Act and some under the anti-discrimination laws. In such cases, granting ...


Sue And Settle: Demonizing The Environmental Citizen Suit, Stephen M. Johnson 2014 Seattle University School of Law

Sue And Settle: Demonizing The Environmental Citizen Suit, Stephen M. Johnson

Seattle University Law Review

In the spring of 2013, industry groups and states began a concerted lobbying effort to oppose citizen enforcement of the federal environmental laws. The United States Chamber of Commerce and lobbyists for states created a catch-phrase—“sue and settle”—to demonize citizen enforcement and the federal government’s practice of settling lawsuits it is destined to lose in court. The Chamber alleged that the federal government, by settling lawsuits brought by citizens groups rather than defending them in court, was colluding with those non-governmental organizations and excluding other affected parties to reallocate the agencies’ priorities and obligations. Federal environmental laws ...


Qualified Immunity And Statutory Interpretation, Ilan Wurman 2014 Seattle University School of Law

Qualified Immunity And Statutory Interpretation, Ilan Wurman

Seattle University Law Review

Before the 1989 case of Graham v. Connor, excessive force cases were pursued under either state law or the insuperable “shocks the conscience” test of the Fourteenth Amendment. Only after Graham did excessive force cases—now under the Fourth Amendment and 42 U.S.C. § 1983—inundate the federal courts, which had by then granted far-reaching immunities to officers for their constitutional torts. As a result of federal qualified immunity doctrine, which many states have adopted for themselves, excessive force cases rarely get to trial, plaintiffs often cannot recover, and courts struggle to find principled distinctions from one qualified immunity ...


The Key Elements For Developing A Securities Market To Drive Economic Growth: A Roadmap For Emerging Markets, Ziven Scott Birdwell 2014 University of Georgia School of Law

The Key Elements For Developing A Securities Market To Drive Economic Growth: A Roadmap For Emerging Markets, Ziven Scott Birdwell

Georgia Journal of International & Comparative Law

No abstract provided.


Due Process Rights Before Eu Agencies: The Rights Of Defense, David E. Shipley 2014 University of Georgia School of Law

Due Process Rights Before Eu Agencies: The Rights Of Defense, David E. Shipley

Georgia Journal of International & Comparative Law

No abstract provided.


Complexity And Simplicity In Law: A Review Essay (Cass R. Sunstein, Simpler: The Future Of Government (2003)), David M. Driesen 2014 Syracuse University

Complexity And Simplicity In Law: A Review Essay (Cass R. Sunstein, Simpler: The Future Of Government (2003)), David M. Driesen

David M Driesen

This essay discusses Cass Sunstein’s book, Simpler: The Future of Government, in order to advance our understanding of the concepts of complex and simple law. Many writers identify complexity with uncertainty and high cost. This essay argues that complexity bears no fixed relationship to costs or benefits. It also shows that complexity’s relationship to uncertainty is so ambiguous that it is profitable to treat complexity and uncertainty as separate concepts. It develops useful separate concepts of legal and compliance complexity that will aid efforts to simplify law, like the one Sunstein claims to have embarked upon. It also ...


The Troubled State Of America's Nursing Homes, Albert Moran 2014 SelectedWorks

The Troubled State Of America's Nursing Homes, Albert Moran

Albert Moran

Even the most cursory search of news coverage involving nursing homes reveals that horror stories are not difficult to come by. Although the grisly details of each individual horror story vary, most of them share the same general story line—through some combination of gross negligence and profound systemic failure, elderly citizens can experience disturbing conditions in nursing homes that result in suffering and sometimes death. While egregious stories make local news headlines every so often and prompt a brief firestorm of public criticism, the everyday reality of nursing homes is much less sensationalized, and arguably even more sobering. Statistics ...


Congress Intended For Drake's Estero To Become A Wilderness Area, Catherine L. Rucker 2014 SelectedWorks

Congress Intended For Drake's Estero To Become A Wilderness Area, Catherine L. Rucker

Catherine L Rucker

In November 2012, the Secretary of the Department of the Interior decided to remove a commercial oyster operation from the Drake's Estero Potential Wilderness Area within the Point Reyes National Seashore. The oyster operation had been in place for several decades, and it had been operating under a 40-year permit that the Secretary had provided in 1972.

In 1964, Congress passed "The Wilderness Act." This Act defined what "wilderness" means, and it created the process for the Secretary to perform an environmental review and for Congress to then designate "wilderness areas" within National Park Service units. In 1976, Congress ...


Far From Fair, Farther From Efficient: The Ftc And The Hyper-Formalization Of Informal Rulemaking, Cooper J. Spinelli 2014 American University Washington College of Law

Far From Fair, Farther From Efficient: The Ftc And The Hyper-Formalization Of Informal Rulemaking, Cooper J. Spinelli

Legislation and Policy Brief

Partially concerned with the proliferation of the “New Deal” agencies, Congress saw theAPAas a “compromise measure.” That is, Congress designed it to afford “uniformity and fairness in administrative procedures without at the same time unduly interfering with the efficient and economical operation of government.” Scholars and jurists from across the political spectrum have recognized that the notice-and-comment process allows for relative flexibility that can help “foster better government” by setting policy prospectively and expeditiously, thereby striking a reasonable balance between fairness and efficiency. In contrast to adjudicative measures, informal rulemaking can offer holistic treatment to market disorders—with considerable public ...


Complexity And Simplicity In Law: A Review Essay (Cass R. Sunstein, Simpler 2013)), David M. Driesen 2014 Syracuse University

Complexity And Simplicity In Law: A Review Essay (Cass R. Sunstein, Simpler 2013)), David M. Driesen

David M Driesen

This essay discusses Cass Sunstein’s book, Simpler, in order to advance our understanding of the concepts of complex and simple law. Many writers identify complexity with uncertainty and high cost. This essay argues that complexity bears no fixed relationship to costs or benefits. It also shows that complexity’s relationship to uncertainty is so ambiguous that it is profitable to treat complexity and uncertainty as separate concepts. It develops useful separate concepts of legal and compliance complexity that will aid efforts to simplify law, like the one Sunstein claims to have embarked upon. It also argues that complexity is ...


Against Regulatory Displacement: An Institutional Analysis Of Financial Crises, Jonathan C. Lipson 2014 SelectedWorks

Against Regulatory Displacement: An Institutional Analysis Of Financial Crises, Jonathan C. Lipson

Jonathan C. Lipson

This paper uses “institutional analysis”—the study of the relative capacities of markets, courts, and regulators—to make three claims about financial crises.

First, financial crises are increasingly a problem of “regulatory displacement.” Through the ad hoc rescues of 2008 and the Dodd-Frank reforms of 2010, regulators displace market and judicial processes that ordinarily prevent financial distress from becoming financial crises. Because regulators are vulnerable to capture by large financial services firms, however, they cannot address the pathologies that create crises: market concentration and complexity. Indeed, regulators may inadvertently aggravate these conditions through resolution tactics that consolidate firms, and the ...


The Costs And Benefits Of Regulatory Intervention In Internet Service Provider Interconnection Disputes: Lessons From Broadcaster-Cable Retransmission Consent Negotiations, Rob Frieden 2014 SelectedWorks

The Costs And Benefits Of Regulatory Intervention In Internet Service Provider Interconnection Disputes: Lessons From Broadcaster-Cable Retransmission Consent Negotiations, Rob Frieden

Rob Frieden

This paper considers what limited roles the FCC may lawfully assume to ensure timely and fair interconnection and compensation agreements in the Internet ecosystem. The paper examines the FCC’s limited role in broadcaster-cable television retransmission consent negotiations with an eye toward assessing the applicability of this model. The FCC explicitly states that it lacks jurisdiction to prescribe terms, or to mandate binding arbitration. However, it recently interpreted its statutory authority to ensure “good faith” negotiations as allowing it to constrain broadcaster negotiating leverage by prohibiting multiple operators, having the largest market share, from joining in collective negotiations with cable ...


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