The Death Of Tax Court Exceptionalism, 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 Immigrant "Other": Racialized Identity And The Devaluation Of Immigrant Family Relations, 2014 Maurer School of Law: Indiana University
The Immigrant "Other": Racialized Identity And The Devaluation Of Immigrant Family Relations, Anita Maddali
Indiana Law Journal
This Article explores how current terminations of undocumented immigrants’ parental rights are reminiscent of historical practices that removed early immigrant and Native American children from their parents in an attempt to cultivate an Anglo-American national identity. Today, children are separated from their families when courts terminate the rights of parents who have been, or who face, deportation. Often, biases toward undocumented parents affect determinations concerning parental fitness in a manner that, while different, reaps the same results as the removal of children from their families over a century ago. This Article examines cases in which courts terminated the parental rights ...
Beyond The Verdict: Why The Courts Must Protect Jurors From The Public Before, During, And After High-Profile Cases, 2014 Maurer School of Law: Indiana University
Beyond The Verdict: Why The Courts Must Protect Jurors From The Public Before, During, And After High-Profile Cases, Scott Ritter
Indiana Law Journal
In a time when more and more criminal trials are saturated in news coverage, media outlets race to get as much information as possible to the public. That access to the criminal justice system is a right protected by the First Amendment. But where does the access stop? This Note explores those limits, and the intersection between the First and Fourth Amendments.
Transgender Inpportunity And Inequality: Evaluating The Crossroads Between Immigration And Transgender Individuals, 2014 Seattle University School of Law
Transgender Inpportunity And Inequality: Evaluating The Crossroads Between Immigration And Transgender Individuals, Alexandra Caggiano
Seattle University Law Review
Despite being married to a U.S. citizen, non-citizen transgender individuals and non-citizen spouses married to transgender U.S. citizens still face deportation today due to current immigration policies. When forced to return to their home countries, transgender individuals are likely to encounter violence from those who perpetuate hate towards transgender and gender non-conforming individuals. Instead of protecting these individuals, the United States continues to send people back to their native countries solely because those individuals do not fall within the narrowly constructed definition of marriage some states use that is legally recognized by federal courts. Transgender individuals receive disparate ...
Taxing Judicial Restraint: How Washington's Supreme Court Misinterpreted Its Role And The Washington State Constitution, 2014 Seattle University School of Law
Taxing Judicial Restraint: How Washington's Supreme Court Misinterpreted Its Role And The Washington State Constitution, Nicholas Carlson
Seattle University Law Review
In the realm of constitutional interpretation, the judicial department reigns supreme. League of Education Voters v. State exemplifies the judiciary’s potential abuse of its interpretative role: The Washington Supreme Court misinterpreted its judicial function because it ignored the text of Washington State’s constitution and held a statute unconstitutional. The court, therefore, voided a statute because of judicial volition, not because Washington’s constitution demanded that outcome. This Note challenges the reasoning in League and makes a novel suggestion for Washington State constitutional analysis, an approach that may apply to other states. This Note details a new analytical framework ...
The Ethics Of Effective Advocacy For Children In Abuse And Neglect Proceedings, 2014 SelectedWorks
The Ethics Of Effective Advocacy For Children In Abuse And Neglect Proceedings, Suparna Malempati
This article addresses ethical dilemmas lawyers face when representing children in abuse and neglect proceedings in juvenile court. Children in such cases need traditional advocacy in order to protect their legal rights and effectuate just outcomes. Lawyers who represent children have an ethical obligation to perform this function as advocates for their clients and not merely as guardians ad litem who make paternalistic recommendations about the best interests of children. The requirement that lawyers disregard their role as advocates for the role of guardians ad litem circumvents the ethical rules that govern lawyers and fails to adequately and effectively safeguard ...
Impropriety’S Invisible Hand: Judicial Race And Gender Biases Within State Supreme Courts, Robert K. Christensen, John Szmer, Anthony M. Kreis
No abstract provided.
Rationality, Insanity, And The Insanity Defense: Reflections On The Limits Of Reason, Theodore Y. Blumoff
Theodore Y. Blumoff
Individuals who suffer from chronic paranoid ideations live with deeply embedded conspiratorial delusions that are sometimes accompanied by unwanted visual and/or auditory stimuli, sometime neither: just psychotic delusions in which they feel as if they have lost control of their lives – and of course they have, albeit not from the performances of foreign forces. When those perceived forces persevere for even a fairly short period of time, they can dictate the performance of evil deeds that the individual ultimately feels helpless to oppose. What observations and findings from neuroscience make clear is that such individuals do not lack knowledge ...
Back To The Future: The Constitution Requires Reasonableness And Particularity—Introducing The “Seize But Don’T Search” Doctrine, Adam Lamparello, Charles E. Maclean
Issuing one-hundred or fewer opinions per year, the United States Supreme Court cannot keep pace with opinions that match technological advancement. As a result, in Riley v. California and United States v. Wurie, the Court needs to announce a broader principle that protects privacy in the digital age. That principle, what we call “seize but don’t search,” recognizes that the constitutional touchstone for all searches is reasonableness.
When do present-day circumstances—the evolution in the Government’s surveillance capabilities, citizens’ phone habits, and the relationship between the NSA and telecom companies—become so thoroughly unlike those considered by the ...
Tell Us A Story, But Don't Make It A Good One: Resolving The Confusion Regarding Emotional Stories And Federal Rule Of Evidence 403, Cathren Page
Abstract: Tell Us a Story, But Don’t Make It A Good One: Resolving the Confusion Regarding Emotional Stories and Federal Rule of Evidence 403
by Cathren Koehlert-Page
Courts need to reword their opinions regarding Rule 403 to address the tension between the advice to tell an emotionally evocative story at trial and the notion that evidence can be excluded if it is too emotional.
In the murder mystery Mystic River, Dave Boyle is kidnapped in the beginning. The audience feels empathy for Dave who as an adult becomes one of the main suspects in the murder of his friend ...
Behavioral International Law, 2014 SelectedWorks
Behavioral International Law, Tomer Broude
Economic analysis and rational choice have in the last decade made significant inroads into the study of international law and institutions, relying upon standard assumptions of perfect rationality of states and decision-makers. This approach is inadequate, both empirically and in its tendency towards outdated formulations of political theory. This article presents an alternative behavioral approach that provides new hypotheses addressing problems in international law while introducing empirically grounded concepts of real, observed rationality. First, I address methodological objections to behavioral analysis of international law: the focus of behavioral research on the individual; the empirical foundations of behavioral economics; and behavioral ...
In Search Of Effective Ethics & Compliance Programs, 2014 University of Tennessee, Knoxville
In Search Of Effective Ethics & Compliance Programs, Maurice E. Stucke
Maurice E Stucke
The U.S. Sentencing Commission’s Organizational Guidelines for over twenty years have offered firms a significant financial incentive to develop an ethical organizational culture. Nonetheless, corporate crime persists. Too many ethics programs remain ineffective. As this Article explores, the Guidelines' current approach is not working. The evidence, including sentencing data over the past twenty years, reveals that few firms have effective ethics and compliance programs. Nor is there much hope that the Guidelines' incentive will induce companies, after the economic crisis, to become more ethical. The problem is not attributable to three assumptions underlying the Guidelines. The empirical research ...
Mediation As The Key To The Successful Transfer Of The Case Of Jean-Bosco Uwinkindi From The Jurisdiction Of The Ictr To The Republic Of Rwanda, Taylor Friedlander
Pepperdine Dispute Resolution Law Journal
The article discusses on the history of the Rwanda Genocide of 1994 and the International Criminal Tribunal for Rwanda (ICTR) and different systems of justice that should be involved in prosecuting Jean Bosco Uwinkindi, the suspect of the mass killing at the Rwanda Genocide. It also mentions that three separate processes undertaken in Uwinkindi's gacaca court hearings, including truth-telling, truth-hearing, and truth-shaping.
Deferential Review Of The U.S. Tax Court, After Mayo Foundation V. United States (2011), Andre L. Smith
Andre L. Smith
Deferential Review of the U.S. Tax Court, After Mayo examines whether the Chevron doctrine requires federal circuit courts of appeal to deferentially review the U.S. Tax Court decisions of law. Mayo Foundation v. US (2011) rejects tax exceptionalism and requires the U.S. Tax Court to defer to Treasury regulations carrying the force of law. But Mayo avoids dealing with whether Chevron applies to appellate review of the Tax Court. In “The Fight Over ‘Fighting Regs’ and Judicial Deference in Tax Litigation”, 92 B.U. L. Rev. 643 (2012), Professor Leandra Lederman (Indiana) contends that deference belongs to ...
Race And The Fourth Amendment: Why The Reasonable Person Analysis Should Include Race As A Factor, Graham Cronogue
This paper argues that the Fourth Amendment analysis of whether a seizure has occurred should be racially aware. Specifically, when determining whether a reasonable person in the defendant’s position would have felt free to terminate an interaction with law enforcement, the court should take into account a defendant’s race. This country’s history of violence and discrimination against minority individuals has created an atmosphere in which a minority often feels pressured to comply with a police officer’s request out of fear of brutality or imprisonment. The social science evidence illustrates that a minority defendant will feel more ...
Resurrecting Trial By Statistics, 2014 Notre Dame Law School
Resurrecting Trial By Statistics, Jay Tidmarsh
“Trial by statistics” was one means by which a court could resolve a large number of aggregated claims: a court could try a random sample of claim, and extrapolate the average result to the remainder. In Wal-Mart, Inc. v. Dukes, the Supreme Court seemingly ended the practice at the federal level, thus removing from judges a tool that made mass aggregation more feasible.
After examining the benefits and drawbacks of trial by statistics, this Article suggests an alternative that harnesses many of the positive features of the technique while avoiding its major difficulties. The technique is the “presumptive judgment”: a ...
The Eu’S Accession To The European Convention On Human Rights: An International Law Perspective, Jed Odermatt
Article 6(2) of the Treaty on European Union establishes that the Union “shall accede to the European Convention for the Protection of Human Rights and Fundamental Freedoms.” In early 2013, negotiators of the 47 Council of Europe member states and the European Union finalised a draft Accession Agreement that would allow the EU to accede to Convention. Taking this draft Accession Agreement as a starting point, this paper examines the issues and challenges that EU accession poses from an international law perspective. Much of the literature on the EU accession has focused on the effect that this process will ...
Bait And Switch: Why United States V. Morrison Is Wrong About Section Five, 2014 University of Pennsylvania Law School
Bait And Switch: Why United States V. Morrison Is Wrong About Section Five, Kermit Roosevelt Iii
As the title suggests, the article examines Morrison’s creation of the rule that the Section Five power cannot be used to regulate private individuals. This is one of the most meaningful and, thus far, durable constraints that the Court has placed on federal power. It is the more surprising, then, that it turns out to be based on essentially nothing at all. The Morrison Court asserted that its rule was derived by—indeed, “controlled by”—precedent, but a closer reading of the Reconstruction-era decisions it cites shows that this is simply not the case. An independent evaluation of the ...
The Rule Of Law And The Judicial Function In The World Today, 2014 Notre Dame Law School
The Rule Of Law And The Judicial Function In The World Today, Diarmuid F. O’Scannlain
Notre Dame Law Review
The world’s oldest written constitution still in effect has many inspiring lines, but perhaps the one that most stirs the souls of the patriotic appears in Article 30. Delineating a familiar separation of powers, that Article forbids the legislative, executive, and judicial branches from swapping or mixing functions. “[T]o that end”—and here’s the line—“it may be a government of laws and not of men.” John Adams, the author of that line and most of the rest of the Constitution of the Commonwealth of Massachusetts, penned those words in 1779, eight years before the adoption of ...
Appealing Outcomes: A Study For The Overturn Rate Of Canada's Appellate Courts, 2014 Osgoode Hall Law School of York University
Appealing Outcomes: A Study For The Overturn Rate Of Canada's Appellate Courts, Michael H. Lubetsky, Joshua A. Krane
Osgoode Hall Law Journal
This commentary discusses the rate at which Canada's appellate courts are overturned by the Supreme Court of Canada. By deconstructing the overturn rate, the authors identify and compare various factors that affect the rate at which appeals are pursued, considered, and allowed. The data reveal that decisions from the British Columbia, Quebec, and Newfoundland & Labrador courts of appeal are overturned more often than those from their counterparts. Conversely, the Ontario and Saskatchewan courts of appeal exhibit overturn rates below the national average. The analysis suggests that the underlying drivers giving rise to the unusually high or low overturn rates ...