Digital Commons Network^™

Is The Report Of Lazarus's Death Premature? A Reply To Cameron And Postlewaite, Douglas A. Kahn

Articles

Over a year ago, Ms. Faith Cuenin and I wrote an article in this Review (which I hereafter refer to as the "2004 Article") about the tax treatment of guaranteed payments under section 707(c) that are made in kind.' We concluded that a partnership does not recognize gain or loss on the making of a guaranteed payment with appreciated or depreciated property. We also concluded that the partner's basis in the property received will equal its fair market value at the time of payment, and that the payment does not affect the partner's outside basis in his partnership interest except …

Out Of State And Out Of Luck: The Treatment Of Non-Custodial Parents Under The Interstate Compact On The Placement Of Children, Vivek Sankaran

Articles

Courts handling child abuse and neglect cases face a daunting task. Within one to three days after a child is removed from his home, a court hearing must be held to determine whether court intervention and continued removal of the child is necessary. At this hearing, the court must sort through and evaluate the state's allegations and assess the various risks posed by placing the child in foster care or returning the child to one or both of his parents. Courts must weigh the heavy emphasis the law places on preserving the family unit against the equally paramount mandate to …

Prevention Of Double Deductions Of A Single Loss: Solutions In Search Of A Problem, Douglas A. Kahn, Jeffrey H. Kahn

Articles

In the current tax system, a corporation is treated as a separate taxable entity. This tax system is sometimes referred to as an entity tax or a double tax system. Since a corporation is a separate and distinct entity from its owners, the shareholders, the default rule is that transfers between them are treated as realization events. Without a specific Internal Revenue Code (Code) provision providing otherwise, such transactions will also require the parties to recognize the realized gain or loss. Congress has enacted several nonrecognition corporate provisions when forcing the recognition of income could prevent changes to the form …

The Irrational Auditor And Irrational Liability, Adam C. Pritchard

Articles

This Article argues that less liability for auditors in certain areas might encourage more accurate and useful financial statements, or at least equally accurate statements at a lower cost. Audit quality is promoted by three incentives: reputation, regulation, and litigation. When we take reputation and regulation into account, exposing auditors to potentially massive liability may undermine the effectiveness of reputation and regulation, thereby diminishing integrity of audited financial statements. The relation of litigation to the other incentives that promote audit quality has become more important in light of the sea change that occurred in the regulation of the auditing profession …

Civil Rights Injunctions Over Time: A Case Study Of Jail And Prison Court Orders, Margo Schlanger

Articles

Lawyers obtained the first federal court orders governing prison and jail conditions in the 1960s. This and other types of civil rights injunctive practice flourished in the 1970s and early 1980s. But a conventional wisdom has developed that such institutional reform litigation peaked long ago and is now moribund. This Article's longitudinal account of jail and prison court-order litigation establishes that, to the contrary, correctional court-order litigation did not decline in the late 1980s and early 1990s. Rather, there was essential continuity from the early 1980s until1996, when enactment of the Prison Litigation Reform Act (PLRA) reduced both the stock …

Signaling Conformity: Changing Norms In Japan And China, David Nelken

Michigan Journal of International Law

Whatever their differences, the articles in this issue also have much in common in addition to their regional focus. The author of this Comment shall discuss in turn three (related) theoretical issues that arise, to a greater or lesser degree, in all four contributions. The first Part of this Comment considers the insights of these articles on the need to move from discussing transplants to focusing on transnational legal processes. The second Part examines what the contributions tell us about culture, legal culture, and the so-called "norm of conformity." I shall concentrate in particular on the cultural sources of choices …

The Law And Sociology Of Boilerplate, Todd D. Rakoff

Michigan Law Review

In my view, the scholarship presented at this symposium demonstrates that, in order to analyze form contracts and boilerplate successfully, one must carry out a set of operations that embodies an approach I will call law and sociology. But I presume I was invited to be a commentator at this conference on boilerplate not because the article I wrote on one branch of the subject awhile back exemplified this methodological approach, but because it took a rather strong substantive position. And so I think I ought first to say a brief word about that. The article in question concerned contracts …

Daedalean Tinkering, Sean J. Griffith

Michigan Law Review

Part I of this Review describes Skeel's account of corporate scandal, focusing on the central theme of excessive risk-taking. Part II examines Skeel's most original policy proposal-the creation of an investor insurance scheme to protect against excessive risk. Although the proposal takes up only a few pages of the book, it targets the books' core concern-the risk of corporate fraud. In evaluating the proposed investor insurance regime, this Review raises a set of objections based on cost and administrability and argues that an insurance regime would be duplicative of existing mechanisms that effectively spread the risk of financial fraud. Part …

Evolving Objective Standards: A Developmental Approach To Constitutional Review Of Morals Legislation, Christian J. Grostic

Michigan Law Review

This Note argues that the Supreme Court's recent jurisprudence regarding morals legislation mirrors the findings of empirical research on moral and psychological development. Specifically, the Supreme Court upholds morals legislation only if it is justified by stage five reasoning. Part I examines significant Supreme Court cases related to morals legislation over the last 50 years and argues that the Supreme Court has consistently upheld morals legislation that is justified by stage five reasoning, while consistently striking down as unconstitutional morals legislation that is not. Part II argues that a developmental approach to constitutional review of morals legislation, while consistent with …

The Diversity Rationale: Unprovable, Uncompelling, Brian N. Lizotte

Michigan Journal of Race and Law

Student body diversity-and the purported educational benefits diversity bestows- is the final Supreme Court-endorsed justification for affirmative action by public universities. Are the benefits of diversity indeed "substantial," as the Grutter majority claimed? The author analyzes the social scientific research upon which the Court relied in articulating the diversity interest. By critiquing its theory and methodology, the author shows how the research fails to prove educational benefits; and by considering the logic underlying social science generally, he shows how the causal relationship is, technically, not provable. The author questions, then, how the diversity interest can possibly be compelling.

Urban Legends, Desegregation And School Finance: Did Kansas City Really Prove That Money Doesn't Matter?, Preston C. Green Iii, Bruce D. Baker

Michigan Journal of Race and Law

This Article examines whether conservative critics are correct in their assertion that the Kansas City, Missouri School District (KCMSD) desegregation plan clearly establishes that no correlation exists between funding and academic outcomes. The first section provides a summary of public education in KCMSD prior to 1977, the beginning of the Missouri v. Jenkins school desegregation litigation. The second and third sections analyze whether the Jenkins desegregation and concurrent school finance litigation (Committee for Educational Equality v. State) addressed these problems. The fourth section provides an overview of school finance litigation and explains how KCMSD desegregation plan has been …

Boilerplate Today: The Rise Of Modularity And The Waning Of Consent, Margaret Jane Radin

Michigan Law Review

Thanks to the vision of Omri Ben-Shahar and the excellence of the scholars contributing to this symposium, students of the law of commercial exchange transactions will now understand how important and interesting, and indeed exciting, boilerplate really is. The various presentations are so rich that my assigned task of commentary cannot approach an adequate summation. Instead of attempting such a task, therefore, I will take up a slightly different one. My commentary will relate some of the ideas presented in the symposium to two themes that I think are significant for the groundwork of contract today: the growing modularity of …

Law And Culture In China And Japan: A Framework For Analysis, John O. Haley

Michigan Journal of International Law

This Comment is divided into two parts. The first sets forth a series of definitional propositions intended for a more general analysis of the interrelationships of law and culture. The second comprises an introduction to the evolution of legal institutions that enables us to understand better the reception and development of Western legal institutions in East Asia and provides context for the four articles and their individual and collective insights.

Peoples' Tribunals: Legitimate Or Rough Justice, Christine M. Chinkin

Articles

The article examines the use of Peoples' Tribunals in seeking access to justice where none has been possible through more formal methods. It uses as illustration the Women's International War Crimes Tribunal that sought justice for the so-called comfort women, the primarily Asian women who were subjected to sexual slavery by the Japanese military before and during World War Two. The article briefly recounts the fate of the comfort women and then considers the legal and practical obstacles they faced in accessing justice at the end of the War. It outlines how towards the end of the 20th century the …

Opting Out Of Liability: The Forthcoming, Near-Total Demise Of The Modern Class Action, Myriam Gilles

Michigan Law Review

It is reasonable to expect that courts will demonstrate great solicitude for the recent innovation that I term "collective action waivers" - i.e., contractual provisions contained within arbitration agreements whereby consumers and others waive their rights to participate in any form of collective litigation or class arbitration. The history of mass tort class actions and the hegemonic expansion of pro-arbitration jurisprudence compel this conclusion. And, as the now-dominant economic model of contract law has moved the focus of courts from the value of consent to the value of efficiency, arbitration agreements found in all manner of shrink-wrap, scroll-text and bill-stuffer …

Learning The Wrong Lessons From "An American Tragedy", David Bernstein

Law & Economics Working Papers Archive: 2003-2009

This paper is a critique of Margaret Berger and Aaron Twerski, “Uncertainty and Informed Choice: Unmasking Daubert,” forthcoming in the Michigan Law Review. Berger and Twerski propose that courts recognize a cause of action that would allow plaintiffs who claim injury from pharmaceutical products, but who do not have sufficient evidence to prove causation, to recover damages for deprivation of informed choice. Berger and Twerski claim inspiration from the litigation over allegations that the morning sickness drug Bendectin caused birth defects.

Considering the criteria Berger and Twerski suggest for their proposed cause of action in the context of Bendectin, it …

The Irrational Auditor And Irrational Liability, Adam C. Pritchard

Law & Economics Working Papers Archive: 2003-2009

This essay argues that less liability for auditors in certain areas might encourage more accurate and useful financial statements, or at least equally accurate statements at a lower cost. Audit quality is promoted by three incentives: reputation, regulation, and litigation. When we take reputation and regulation into account, exposing auditors to potentially massive liability may undermine the effectiveness of reputation and regulation, thereby diminishing integrity of audited financial statements. The relation of litigation to the other incentives that promote audit quality has become more important in light of the sea change that occurred in the regulation of the auditing profession …

Vol. 56, No. 6, November 15, 2005, University Of Michigan Law School

Res Gestae

•Professors Provide Powerful Exam Tips •Question on the Quad •Professor Herzog Talks Torts, Teaching, and Swift •Over 70 M-Law Students 'Get Arrested' With New Club •Academic Journals: Humanity's Only Hope? •Introducing the Poetry of Elizabeth Bishop •Abandon All Cell Phones, All Ye Who Enter •Jenny Runkles Photos •Three Years in the Life of 3L Section ABCD •2L Speaks Out on Gender, Grades, and Giving Hugs •Addiction Can be a Good Thing •On the Supreme Court, Love and Basketball •'Twas the Night Before Finals

Vol. 56, No. 5, November 1, 2005, University Of Michigan Law School

Res Gestae

•A Half-Hour With Prof. Horwitz •Editorial: Move Your Lunch or Lose It •Question on the Quad •Fear No Evil in Campus of the Dead •Introducing the Poetry of James Merrill •Halloween Party Photos •BLSA Date Auction Photos •When Did I Become Grandpa? •Lonely Litigants Looking for Love, Liability •An Immodest Proposal: Or, Against Socratism •Letter to the Editor

Deterrence Versus Brutalization: Capital Punishment's Differing Impacts Among States, Joanna M. Shepherd

Michigan Law Review

Policymakers' false beliefs about capital punishment's universal deterrent effect may have caused many people to die needlessly. If deterrence is capital punishment's purpose then, in the majority of states where executions do not deter crime, executions kill convicts uselessly. Moreover, in the many states where the brutalization effect outweighs the deterrent effect, executions not only kill convicts needlessly but also induce the additional murders of many innocent people. After Part II discusses capital punishment's recent history in the United States, Part III reviews the conflict in recent studies on capital punishment and deterrence. Part IV explores differences in states' applications …

Uncertainty And Informed Choice: Unmasking Daubert, Margaret A. Berger, Aaron D. Twerski

Michigan Law Review

This Article will first examine why it is that plaintiffs have been unable to prove causation under the Daubert guidelines in toxic tort litigation. Second, it will look at the two existing models for informed choice litigation medical malpractice and products liability-and demonstrate why neither of these models gives toxic tort plaintiffs a fair opportunity to recover for the deprivation of patient autonomy against drug manufacturers who have breached their duty to warn of known or knowable risks. Finally, this Article will explore the elements of a causation-free informed choice cause of action. It will suggest the appropriate standard for …

Private Standards In Public Law: Copyright, Lawmaking And The Case Of Accounting, Lawrence A. Cunningham

Michigan Law Review

Government increasingly leverages its regulatory function by embodying in law standards that are promulgated and copyrighted by nongovernmental organizations. Departures from such standards expose citizens to criminal, civil, and administrative sanctions, yet private actors generate, control, and limit access to them. Despite governmental ambitions, no one is responsible for evaluating the legitimacy of this approach ex ante and no framework exists to facilitate analysis. This Article contributes an analytical framework and proposes institutional mechanisms to implement it. The lack of a comprehensive framework for evaluating copyright to standards embodied in law is surprising because the range of standards potentially affected …

Vol. 56, No. 4, October 18, 2005, University Of Michigan Law School

Res Gestae

•Lost and Found: Mitch's to Return Next Year •Editorial: Reading Room Etiquette Not Just for Students •Hotel Rwanda Subject Rusesabagina Awarded Wallenberg Medal, Gives Lecture •Professor Weiler on EU Constitution: It Should Have Been a Treaty •Court's 216th Session is One to Watch •Thirty Minutes with Professor Blumenthal •A Chicago-Based Alumnus Wakes Up •How My Undergrad Days Saved My Law School Soul •Bar Night Photos •Attractive Nuisance: Laura Fargas •Why I Still Believe in the Football Team at 3-3 •Faculty, Students Question Times' Story •The Scoop on the LSSS Halloween Party •A Judge for All Cases, Places, and Faces •Take …

Events, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

No abstract provided.

Front Matter, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

No abstract provided.

Briefs, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

Applications buck national trend; Child welfare training; Clarence Darrow Dealth Penalty Defense College; Library of congress adds Law Library web sites; Corrections.

Faculty, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

New faculty add to Law School expertise; West turns scholar's spotlight on Japanese law; Faculty members' new books; On Robert Harris; Building on...The Campaign for the University of Michigan Law School: Looking at legal education.

A Legacy Of Service, University Of Michigan Law School

Law Quadrangle (formerly Law Quad Notes)

Today's Law School inherits and continues a legacy of service that began with the School's charter leaders; In the wake of Hurricane Katrina the Law School community reaches out; Faculty members in the public arena; Gross: Correcting the past; Niehoff: Speaking out; Barr: We have a duty to advance the public good; Joseph Vining: On grand jury service; MaryAnn Sarosi, '87, the Law School's dirctor of public service on a multi-faceted commitment; A wealth of opportunities to support public service at the Law School; Two clinics - two new initiatives; Law School Debt Management/Loan Forgiveness Program; Student-run programs in the …

Sexual Harassment: Limiting The Affirmative Defense In The Digital Workplace, Donald P. Harris, Daniel B. Garrie, Matthew J. Armstrong

University of Michigan Journal of Law Reform

Digital communications sexual harassment is on the rise. Such harassment occurs through sexually offensive and unwarranted e-mails, placing harassing messages on electronic bulletin boards, and other forms of harassment that occur through the Internet. To date, courts have remained silent on the issue of sexual harassment by digital communications. Should this type of harassment be treated any differently than harassment that occurs in the physical space? The somewhat surprising answer is yes.

This Article advocates applying a new judicial framework for addressing digital communications sexual harassment. This new framework accounts for the real-world technology in the digital workplace and the …

A Wolf In Sheep's Clothing: Gaffney And The Improper Role Of Politics In The Districting Process, Robert A. Koch

University of Michigan Journal of Law Reform

The Supreme Court unanimously agrees that excessive partisan gerrymandering is unconstitutional. A plurality of the Court, however, would hold partisan gerrymandering claims to be nonjusticiable due to the lack of a judicially manageable standard. This Note synthesizes the opinions of a majority of the Court in Vieth v. Jubelirer on the precise harms of partisan gerrymandering and argues that excessive partisan gerrymandering unconstitutionally burdens the representational rights of individual voters. This Note proposes a judicially manageable standard to address that representational harm based on the Court's standard in Shaw v. Reno.