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Sate Of Utah, Plaintiff/Respondent, Vs. Desean Michael Goins, Defendant/Petitioner., Utah Supreme Court Dec 2016

Sate Of Utah, Plaintiff/Respondent, Vs. Desean Michael Goins, Defendant/Petitioner., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

REPLY BRIEF ON CERTIORARI TO THE UTAH COURT OF APPEALS


State Of Utah, Plaintiff/Respondent, V Desean Michael Goins, Defendant/Petitioner., Utah Supreme Court Dec 2016

State Of Utah, Plaintiff/Respondent, V Desean Michael Goins, Defendant/Petitioner., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Writ of Certiorari to the Utah Court of Appeals


State Of Utah, Plaintiff/Petitioner, V James Christopher Mccallie, Defendant/Respondent., Utah Supreme Court Dec 2016

State Of Utah, Plaintiff/Petitioner, V James Christopher Mccallie, Defendant/Respondent., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Writ of Certiorari to the Utah Court of Appeals


State Of Utah, Plaintiff/Respondent, Vs. Desean Michael Goins, Defendant/Petitioner., Utah Supreme Court Dec 2016

State Of Utah, Plaintiff/Respondent, Vs. Desean Michael Goins, Defendant/Petitioner., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

BRIEF ON CERTIORARI TO THE UTAH COURT OF APPEALS


State Of Utah, Plaintiff/Petitioner, V Ahn Tuam Pham, Defendant/Petitioner, Utah Supreme Court Dec 2016

State Of Utah, Plaintiff/Petitioner, V Ahn Tuam Pham, Defendant/Petitioner, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

BRIEF ON CERTIORARI TO THE UTAH COURT OF APPEALS


Clyde Snow & Sessions, Petitioner/Appellee V. Thomas D. Boyle, Respondent/Appellant, Utah Supreme Court Dec 2016

Clyde Snow & Sessions, Petitioner/Appellee V. Thomas D. Boyle, Respondent/Appellant, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Writ of Certiorari to the Utah Court of Appeals


Lisa Penunuri And Barry Siegwart, Plaintiffs/ Appellants, Vs. Sundance Partners, Ltd; Sundance Holdings, Llc; Sundance Development Corp; Robert Redford; Redford 1970 Trust; Rock Mountain Outfitters, L.C.; And Does I-X. Defendants And Appellees., Utah Supreme Court Dec 2016

Lisa Penunuri And Barry Siegwart, Plaintiffs/ Appellants, Vs. Sundance Partners, Ltd; Sundance Holdings, Llc; Sundance Development Corp; Robert Redford; Redford 1970 Trust; Rock Mountain Outfitters, L.C.; And Does I-X. Defendants And Appellees., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

ON CERTIORARI FROM UTAH COURT OF APPEALS The Honorable Frederick Voros, Presiding


Lisa Penunuri And Barry Siegwart, Plaintiffs/ Appellants, Vs. Sundance Partners, Ltd; Sundance Holdings, Llc; Sundance Development Corp; Robert Redford; Redford 1970 Trust; Rock Mountain Outfitters, L.C.; And Does I-X. Defendants And Appellees., Utah Supreme Court Dec 2016

Lisa Penunuri And Barry Siegwart, Plaintiffs/ Appellants, Vs. Sundance Partners, Ltd; Sundance Holdings, Llc; Sundance Development Corp; Robert Redford; Redford 1970 Trust; Rock Mountain Outfitters, L.C.; And Does I-X. Defendants And Appellees., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

ON CERTIORARI FROM UTAH COURT OF APPEALS oral Argument and Published Decision Requested


Kari L. Baumann, Plaintiff/Appellant, V. The Kroger Company Dba Smith's Pharmacy #40063; And Gregory P. Tayler, M.D., Defendants/Appellees, Utah Supreme Court Dec 2016

Kari L. Baumann, Plaintiff/Appellant, V. The Kroger Company Dba Smith's Pharmacy #40063; And Gregory P. Tayler, M.D., Defendants/Appellees, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On a Grant of a Petition for a Writ of Certiorari to the Utah Court of Appeals


Carole Marziale And James Marziale, Appellees/Respondents, V. Spanish Fork City, Appellant/Petitioner., Utah Supreme Court Dec 2016

Carole Marziale And James Marziale, Appellees/Respondents, V. Spanish Fork City, Appellant/Petitioner., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Certiorari to the Utah Court of Appeals


Carole Marziale And James Marziale, Appellees/Respondents, V. Spanish Fork City, Appellant/Petitioner., Utah Supreme Court Dec 2016

Carole Marziale And James Marziale, Appellees/Respondents, V. Spanish Fork City, Appellant/Petitioner., Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Certiorari to the Utah Court of Appeals


Scott Bell And Todd Bell, Plaintiffs, Vs. Wesley Lewis And Jordan Construction, Inc., Defendants, Utah Supreme Court Dec 2016

Scott Bell And Todd Bell, Plaintiffs, Vs. Wesley Lewis And Jordan Construction, Inc., Defendants, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

Appeal from the Fourth District Court, Utah County, Judge Christine S. Johnson, from Order Denying Third-Party Plaintiff's Motion for Attorney's Fees, and Granting Third-Party Defendants' Motion for Entry of Final Judgment and Final Judgment


Salt Lake City Corporation, Plaintiff/Appellee, V. Mark C. Haik, Defendant/Appellant, Utah Supreme Court Dec 2016

Salt Lake City Corporation, Plaintiff/Appellee, V. Mark C. Haik, Defendant/Appellant, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

Appeal from the Third Judicial District Court, Salt Lake County, Utah, Honorable Andrew Stone, Presiding


Everett P. Wilson Jr., And Darla Wilson, Appellees/Respondents, Vs. Cade M. Krueger; Educators Mutual Insurance Association, Appellant/Petitioner Vs. Cade M. Krueger, Utah Supreme Court Dec 2016

Everett P. Wilson Jr., And Darla Wilson, Appellees/Respondents, Vs. Cade M. Krueger; Educators Mutual Insurance Association, Appellant/Petitioner Vs. Cade M. Krueger, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

From the Utah Court of Appeals February 25,2016 ruling reversing the final decision of the Utah Fourth Judicial District Court


Office Of Professional Conduct, Petitioner And Appellant V. Richard Lajeunesse, Respondent And Appellee, Utah Supreme Court Dec 2016

Office Of Professional Conduct, Petitioner And Appellant V. Richard Lajeunesse, Respondent And Appellee, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

This is an appeal from the Third Judicial District Court Salt Lake Department, Salt Lake County, State of Utah, Judge Andew Stone


Scott Bell And Todd Bell, Plaintiffs, Vs. Wesley Lewis And Jordan Construction, Inc., Defendants, Utah Supreme Court Dec 2016

Scott Bell And Todd Bell, Plaintiffs, Vs. Wesley Lewis And Jordan Construction, Inc., Defendants, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

Appeal from the Fourth District Court, Utah County, Judge Christine S. Johnson, from Order Denying Third-Party Plaintiff's Motion for Attorney's Fees, and Granting Third-Party Defendants' Motion for Entry of Final Judgment and Final Judgment


Robert Kuchcinski, An Individual, Plaintiff/Appellant V. Box Elder County, A Political Subdivision Of The State Of Utah; And The Office Of The Box Elder County Sheriff, An Administrative Subdivision Of Box Elder County, Defendants/Appellees, Utah Supreme Court Dec 2016

Robert Kuchcinski, An Individual, Plaintiff/Appellant V. Box Elder County, A Political Subdivision Of The State Of Utah; And The Office Of The Box Elder County Sheriff, An Administrative Subdivision Of Box Elder County, Defendants/Appellees, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On appeal from the First Judicial District Court Cache County, State of Utah, The Honorable Brian Cannell, Presiding, District Court Case No. 150100424


Robert Kuchcinski, An Individual, Plaintiff/Appellant V. Box Elder County, A Political Subdivision Of The State Of Utah; And The Office Of The Box Elder County Sheriff, An Administrative Subdivision Of Box Elder County, Defendants/Appellees, Utah Supreme Court Dec 2016

Robert Kuchcinski, An Individual, Plaintiff/Appellant V. Box Elder County, A Political Subdivision Of The State Of Utah; And The Office Of The Box Elder County Sheriff, An Administrative Subdivision Of Box Elder County, Defendants/Appellees, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On appeal from the First Judicial District Court Cache County, State of Utah, The Honorable Brian Cannell, Presiding, District Court Case No. 150100424


State Of Utah, Plaintiff/Respondent, V. John L. Legg, Jr., Defendant/Petitioner, Utah Supreme Court Dec 2016

State Of Utah, Plaintiff/Respondent, V. John L. Legg, Jr., Defendant/Petitioner, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Writ of Certiorari to the Utah Court of Appeals


Lawrence And Sarah Jean Colosimo, Individually And As The Natural Parents And Heirs Fo Adam Colosimo, Deceased, Appellants, Vs. Gateway Community Church, A Utah Corporation; And Does 1-50, Appellee, Utah Supreme Court Dec 2016

Lawrence And Sarah Jean Colosimo, Individually And As The Natural Parents And Heirs Fo Adam Colosimo, Deceased, Appellants, Vs. Gateway Community Church, A Utah Corporation; And Does 1-50, Appellee, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Writ of Certiorari to review decision of Court of Appeals


The State Of Utah, Appellee-Respondent, Vs. Dennis J Garcia, Appellant-Petitioner, Utah Supreme Court Dec 2016

The State Of Utah, Appellee-Respondent, Vs. Dennis J Garcia, Appellant-Petitioner, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

Certiorari review of a decision of the Utah Court of Appeals 2016 UT App 96 [issued 12 May 2016]; Appeal from a decistion of the Third Judicial District Court in and for Salt Lake County, The Honorable Randall Skanchy, District Judge


The State Of Utah, Respondent, Vs. Dennis J Garcia, Petitioner, Utah Supreme Court Dec 2016

The State Of Utah, Respondent, Vs. Dennis J Garcia, Petitioner, Utah Supreme Court

Utah Supreme Court Briefs (2000–2020)

On Petition for a Writ of Certiorari to the Utah Court of Appeals


The Hostile Poison Pill, A. Christine Hurt Dec 2016

The Hostile Poison Pill, A. Christine Hurt

Faculty Scholarship

No abstract provided.


Two Cheers For The Foreign Tax Credit, Even In The Beps Era, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay Dec 2016

Two Cheers For The Foreign Tax Credit, Even In The Beps Era, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

Faculty Scholarship

Reform of the U.S. international income taxation system has been a hotly debated topic for many years. The principal competing alternatives are a territorial or exemption system and a worldwide system. For reasons summarized in this article, we favor worldwide taxation if it is real worldwide taxation – i.e., a non-deferred U.S. tax is imposed on all foreign income of U.S. residents at the time the income in earned. This approach is not acceptable, however, unless the resulting double taxation is alleviated. The longstanding U.S. approach for handling the international double taxation problem is a foreign tax credit limited to …


R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni Dec 2016

R&D Tax Incentives--Growth Panacea Or Budget Trojan Horse?, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni

Faculty Scholarship

No abstract provided.


2016-2017 Byu Law Review Masthead Dec 2016

2016-2017 Byu Law Review Masthead

BYU Law Review

No abstract provided.


Byu Law School Faculty Listing Dec 2016

Byu Law School Faculty Listing

BYU Law Review

No abstract provided.


Table Of Contents Dec 2016

Table Of Contents

BYU Law Review

No abstract provided.


Beps And The New International Tax Order, Allison Christians Dec 2016

Beps And The New International Tax Order, Allison Christians

BYU Law Review

Nations across the world are currently engaged in a coordinated international effort, ostensibly to curb excessive tax avoidance by the world’s biggest multinational companies. This Article contends, however, that the most likely impact will be to entrench a monopoly held by a small number of rich countries over the policymaking processes that created the tax avoidance problem to begin with. To examine this contention and probe possible solutions to it, the Article considers the legal and institutional components of the coordination project, by situating them historically and analyzing their multi-functionality as both norm diffusion and institutional reinforcement mechanisms. The Article …


Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing Dec 2016

Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing

BYU Law Review

Label contradicts reality for the U.S. international corporate tax system. The U.S. system is typically labeled as a worldwide tax system with a statutory rate of 35%, both uncommon features among our trading partners. Yet these markers of the U.S. tax system do not accurately describe reality, where multinational firms routinely face far lower effective tax rates and little, if any, tax is collected on foreign income. Understanding this discrepancy between label and reality is essential to evaluate recent policy debates surrounding corporate inversions and the competitiveness of the U.S. international tax system. Although there is an essential policy tradeoff …