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Creating Failures In The Market For Tax Planning, Phillip A. Curry, Claire Hill, Francesco Parisi Jan 2007

Creating Failures In The Market For Tax Planning, Phillip A. Curry, Claire Hill, Francesco Parisi

Articles

In this paper we consider the role of governments in designing their policy for tax planning strategies. We consider two distinct types of social costs: the cost associated with lost tax revenue, and the cost that arises from taxpayers' search for new methods to reduce their tax burden. Inevitably, reducing one of these costs comes at the expense of increasing the other; the government faces a tradeoff. By recognizing these costs and the tradeoff the government faces, we can better understand current tax policy. Moreover, a wider recognition of the tradeoff described above, and a systematic consideration of how to …


In Search Of The Modern Skidmore Standard, Kristin Hickman, Matthew D. Krueger Jan 2007

In Search Of The Modern Skidmore Standard, Kristin Hickman, Matthew D. Krueger

Articles

This Article offers a comprehensive examination of the Skidmore standard for judicial review of agency legal interpretations as applied by the courts in the period since the Supreme Court revitalized Skidmore in United States v. Mead Corp. First, the Article documents an empirical study of five years worth of Skidmore applications in the federal courts of appeals. In the study, we evaluate two competing conceptions of Skidmore review - the independent judgment model and the theoretically more deferential sliding-scale model - and conclude that the appellate courts overwhelmingly follow the sliding scale approach. Also, contrary to two other, significantly more …


Gender, Truth & Transition, Fionnuala Ní Aoláin, Catherine Turner Jan 2007

Gender, Truth & Transition, Fionnuala Ní Aoláin, Catherine Turner

Articles

This article introduces the role and function of truth commission and explores a number of the structural and institutional components which profoundly affect women's experiences of accountability in times of transition.


Applications Of Photography In Distillation Research, Andrew Davidhazy Jan 2007

Applications Of Photography In Distillation Research, Andrew Davidhazy

Articles

Another "vintage" article (in Word document format) from 1969 describing several applications of photography in the Distillation Research Laboratory at Rochester Institute of Technology. Added here in June 2007.


Heller On The Ancients, Katie Terezakis Jan 2007

Heller On The Ancients, Katie Terezakis

Articles

This is a chapter from the book, Ethics and Heritage


An Analysis Of The Determinants Of Mis Faculty Salary Offers, Thomas Tribunella, M. Pamela Neely, Clyde Eiríkur Hull Jan 2007

An Analysis Of The Determinants Of Mis Faculty Salary Offers, Thomas Tribunella, M. Pamela Neely, Clyde Eiríkur Hull

Articles

Much research has been published related to compensation in academic fields such as finance, accounting and economics; however, little attention has been paid to Management Information Systems (MIS). Conspicuously absent from the literature are in-depth studies of faculty compensation and its relationship to research productivity for MIS faculty. This study examines compensation, rank, and publication data collected from the Association for Information Systems (AIS) 2003-2004, 2004-2005, 2005-2006 MIS Salary Surveys. MIS faculty who were newly employed or changed positions filled out the online survey at the AIS Web site on a self-selected productivity and institutional teaching load are reported as …


Teaching Professional Selling: A Relationship Building Process, Philip Tyler, Neil Hair Jan 2007

Teaching Professional Selling: A Relationship Building Process, Philip Tyler, Neil Hair

Articles

Professional selling is a relationship building process and teaching the subject as a relationship building process has proved to be effective. This paper will detail the approach used to convey the tools, concepts, skills, and attitude required to enter a marketing sales career through the use of creative teaching methods. This paper is organized as follows: Laying the Foundation: Class One, Knowing and Respecting Each other, Interpersonal Skills, Attitude Assignments, Setting Goals, I Love You, Listen, Say Something Nice, Daily Self Assessment, Sales Presentation, A Day with a Sales Representative, Critique of Classmates Sales Presentations, Oral Final Exam, and Wrapping …


"Macro-Transparency" As Structural Directive: A Look At The Nsa Surveillance Controversy, Heidi Kitrosser Jan 2007

"Macro-Transparency" As Structural Directive: A Look At The Nsa Surveillance Controversy, Heidi Kitrosser

Articles

This article was prepared for the Minnesota Law Review's fall 2006 symposium. The article does two main things: (1) It considers the relationship between constitutional structure and government information control and (2) It uses the recent NSA surveillance controversy to exemplify its constitutional analysis. The core constitutional argument is as follows: Much of the Constitution, including provisions about political branch structure, is about facilitating inter-branch transparency and transparency between the branches and the people. At the same time, the Constitution leaves some room for government secrecy. Constitutional structure gives us a way to reconcile these two characteristics: any government secrecy …


Secrecy And Separated Powers: Executive Privilege Revisited, Heidi Kitrosser Jan 2007

Secrecy And Separated Powers: Executive Privilege Revisited, Heidi Kitrosser

Articles

This Article considers the constitutional validity of executive privilege claims made by the President against statutorily authorized information requests. The Article concludes that such claims are constitutionally illegitimate and that courts, when turned to, should order compliance with statutorily authorized demands for information in the face of executive privilege claims. This conclusion is reached in two steps. First, perusal of Article I's list of legislative powers and Article II's list of presidential powers does not clearly resolve the issue. Rather, such perusal alone offers fair ground to deem control of executive branch information both within Congress' "sweeping clause" power and …


Coloring Outside The Lines: Examining Treasury's (Lack Of) Compliance With Administrative Procedure Act Rulemaking Requirements, Kristin Hickman Jan 2007

Coloring Outside The Lines: Examining Treasury's (Lack Of) Compliance With Administrative Procedure Act Rulemaking Requirements, Kristin Hickman

Articles

The Treasury Department and the Internal Revenue Service have a strange relationship with Administrative Procedure Act notice-and-comment rulemaking procedures. Treasury acknowledges the general applicability of APA procedural requirements when it promulgates regulations interpreting the Internal Revenue Code. Treasury also maintains that most Treasury regulations are exempt from the APA's public notice and comment requirements. Nevertheless, Treasury purports to utilize those same procedures anyway in promulgating most Treasury regulations. This Article documents a study of 232 separate Treasury regulation projects for which Treasury published Treasury Decisions and notices of proposed rulemaking in the Federal Register between January 1, 2003, and December …


Of Lenity, Chevron, And Kpmg, Kristin Hickman Jan 2007

Of Lenity, Chevron, And Kpmg, Kristin Hickman

Articles

Tax shelters generally are designed to take advantage of statutory ambiguity in the tax code. In the civil context, depending upon the format of the IRS's interpretation, a finding of ambiguity typically means that the reviewing court should apply one or another doctrine of judicial deference in evaluating the government's interpretation: either the strong, mandatory Chevron deference, the slightly less deferential Skidmore deference standard, or perhaps the tax-specific National Muffler deference. Whichever of these review standards applies, the government has a distinct advantage over the taxpayer in persuading the court to adopt the government's interpretation of the Code. Consequently the …


Hamdan And Common Article 3: Did The Supreme Court Get It Right?, Fionnuala Ní Aoláin Jan 2007

Hamdan And Common Article 3: Did The Supreme Court Get It Right?, Fionnuala Ní Aoláin

Articles

Following the atrocities of September 11, 2001, the United States has activated a highly focused and high profile set of legal, political, and military responses to perceived threats to its security at home and abroad. Legal responses to the 'war on terror' have been extensive and central to this undertaking. It is a well-known truism that courts (both national and international) tend to give considerable deference to states when political or military crises are at hand. Courts usually seek to avoid direct legal confrontation with states, and if required to adjudicate on the validity of legal responses to a perceived …


Stone V. Ritter And The Expanding Duty Of Loyalty, Claire Hill, Brett Mcdonnell Jan 2007

Stone V. Ritter And The Expanding Duty Of Loyalty, Claire Hill, Brett Mcdonnell

Articles

After the latest Disney decision, good faith seemed poised to take on a new and prominent role, either as an independent duty or as a component of one of the traditional fiduciary duties, loyalty or care. In the next case to arise, Stone v. Ritter, the Delaware Supreme Court quite specifically characterized the duty of good faith as part of the duty of loyalty. The Court also characterized Caremark, until then a paradigmatic duty of care case, as a duty of loyalty case. In our view, the court in Stone v. Ritter got it right, and indeed, should have gone …


Recent Skirmishes In The Battle Over Corporate Voting And Governance, Brett Mcdonnell Jan 2007

Recent Skirmishes In The Battle Over Corporate Voting And Governance, Brett Mcdonnell

Articles

This paper considers how some recent developments affect our understanding of the relative superiority of our mixed federal system of corporate lawmaking as compared with either a purely state system or a purely national one. The mixed federal system can potentially capture the gains of efficiency, flexibility, and responsiveness from state competition, while using the threat, and occasional reality, of federal intervention to reduce the tendency to managerialism of Delaware. The paper argues that on the whole this story fits the reaction to the corporate scandals of the nineties. The Sarbanes-Oxley Act moved regulation in a less managerialist direction, and …


A Burkean Perspective On Patent Eligibility, Thomas F. Cotter Jan 2007

A Burkean Perspective On Patent Eligibility, Thomas F. Cotter

Articles

Developments in patent law over the past generation, as exemplified by the Patent Board of Appeals and Interferences' recent decision in Ex parte Lundgren, have all but done away with several venerable principles relating to patent eligibility - among them rules that all patentable inventions must pertain to the technological arts, that they may not read on mental steps, and that patentable processes must effect a physical transformation - in favor of an approach that asks only whether an invention has practical utility and is predictable in its effects. As a result, patentable subject matter now includes both the technological …


Sticky Defaults And Altering Rules In Corporate Law, Brett Mcdonnell Jan 2007

Sticky Defaults And Altering Rules In Corporate Law, Brett Mcdonnell

Articles

Corporate law scholarship has long debated the extent to which corporate law rules are default or mandatory. It has paid less attention to corporate law's "altering rules," which prescribe what a corporation must do for its attempt at opting out of a given default rule to be recognized as legally valid. Altering rules may be more or less sticky, that is, they may make it easier or harder to opt out of a given default rule. They also help allocate authority among corporate constituency groups. Descriptively, a focus on altering rules provides a more detailed and nuanced understanding of the …


Patents, Tax Shelters, And The Firm, Dan L. Burk, Brett Mcdonnell Jan 2007

Patents, Tax Shelters, And The Firm, Dan L. Burk, Brett Mcdonnell

Articles

Since the landmark State Street decision of the United States Court of Appeals for the Federal Circuit, patentable subject matter has encompassed business methods, including tax investment strategies. Patents provide approximately twenty years of exclusive rights in the claimed method, in return for public disclosure in a published patent. Typically, the efficacy of specialized investment strategies will be diminished as they become generally known and so widely practiced; for this reason, many tax investment methods have been implemented under confidentiality agreements in order to prevent them from becoming widely practiced. However, patenting of such strategies may allow them to be …


The Goldilocks Hypothesis: Balancing Intellectual Property Rights At The Boundary Of The Firm, Dan L. Burk, Brett Mcdonnell Jan 2007

The Goldilocks Hypothesis: Balancing Intellectual Property Rights At The Boundary Of The Firm, Dan L. Burk, Brett Mcdonnell

Articles

Recent scholarship has begun to assess the role of intellectual property rights in the theory of the Coasean firm. Some of this scholarship has looked at the effects of intellectual property on decisions to "make or buy" inputs to production. Other scholarship has looked at the effects of intellectual property on allocation of resources between employees and the firm. In this paper, we integrate these two lines of scholarship, positing a "Goldilocks hypothesis" for the proper disposition of intellectual property rights. We argue that to properly allocate resources within the firm, property rights must be calibrated so as to avoid …


Authorship, Audiences, And Anonymous Speech, Lyrissa Barnett Lidsky, Thomas F. Cotter Jan 2007

Authorship, Audiences, And Anonymous Speech, Lyrissa Barnett Lidsky, Thomas F. Cotter

Articles

A series of United States Supreme Court decisions establishes that the First Amendment provides a qualified right to speak and publish anonymously, or under a pseudonym. But the Court has never clearly defined the scope of this right. As a result, lower courts have been left with little guidance when it comes to dealing both with the Internet-fueled growth of torts and crimes committed by anonymous speakers, and with the increasing number of lawsuits aimed at silencing legitimate anonymous speech. In this Article, we provide both positive and normative foundations for a comprehensive approach to anonymous speech. We first draw …


Misuse, Thomas F. Cotter Jan 2007

Misuse, Thomas F. Cotter

Articles

The misuse defense in copyright and patent law is something of an anomaly. Under the approach favored by many courts that have considered the defense, misuse is defined as the broadening of one's copyright or patent with anticompetitive effect. When a defendant in a copyright or patent infringement suit succeeds in proving that the plaintiff has misused its copyright or patent, the court typically enters judgment that the copyright or patent is unenforceable until the misuse is purged. There is no necessary requirement that the copyright or patent defendant itself has been a victim of the misuse (the "standing" anomaly); …


Extraordinary Rendition And The Humanitarian Law Of War And Occupation, David Weissbrodt, Amy Bergquist Jan 2007

Extraordinary Rendition And The Humanitarian Law Of War And Occupation, David Weissbrodt, Amy Bergquist

Articles

The Geneva Conventions of 1949 were drafted in the wake of the Second World War to protect combatants and civilians during times of war and occupation. Half a century later, nearly every country has ratified the conventions; many provisions are recognized as customary international humanitarian law. Since September 11, 2001, there has been a heated debate over whether these laws of war apply to the conflicts with al Qaeda. Yet little attention has been devoted to the humanitarian law of occupation as it applies to the conflicts in Afghanistan and Iraq. This Article examines the practice of extraordinary rendition - …


A Tribute To Louis Sohn - Is The Dispute Settlement System Under The Law Of The Sea Convention Working?, Bernard H. Oxman Jan 2007

A Tribute To Louis Sohn - Is The Dispute Settlement System Under The Law Of The Sea Convention Working?, Bernard H. Oxman

Articles

No abstract provided.


Selecting By Origin: Ethnic Migration In The Liberal State By Christian Joppke (Book Review), David Abraham Jan 2007

Selecting By Origin: Ethnic Migration In The Liberal State By Christian Joppke (Book Review), David Abraham

Articles

No abstract provided.


Report Of The Alcts/Lita Electronic Resource Management Interest Group Meeting. American Library Association Midwinter Conference, San Antonio, January 2006., Kitti Canepi Jan 2007

Report Of The Alcts/Lita Electronic Resource Management Interest Group Meeting. American Library Association Midwinter Conference, San Antonio, January 2006., Kitti Canepi

Articles

Report of the first meeting of the ALCTS/LITA Electronic Resource Management Interest Group (January 2006), including background on formation of the group and updates on various initiatives related to management of electronic resources.


Measuring Bullet Speed With A Dynafax Camera, Andrew Davidhazy Jan 2007

Measuring Bullet Speed With A Dynafax Camera, Andrew Davidhazy

Articles

The Dynafax camera by Beckman and Whitley, and now manufactured by Cordin Corporation. is a marvel of photographic engineering. Capable of up to 35,000 pictures per second it has unique characteristics detailed in this article along with an application where it is used to determine the speed of a .22 caliber high velocity bullet. Added here in November 2007.


When The Mind Is Idle..., Wendy Dimatteo Jan 2007

When The Mind Is Idle..., Wendy Dimatteo

Articles

No abstract provided.


Report To The House Select Committee On Assassination U.S. Congress--House Of Representatives The Oswald Backyard Photographs, Andrew Davidhazy Jan 2007

Report To The House Select Committee On Assassination U.S. Congress--House Of Representatives The Oswald Backyard Photographs, Andrew Davidhazy

Articles

This is a report of work done by Dr. Leslie Stroebel, Mr. Andrew Davidhazy and Dr. Ronald Francis of the School of Photographic Arts and Sciences at Rochester Institute of Technology regarding an investigation of the authenticity of the Oswald backyard photographs. It was prepared for the U.S. Congress House Select Committee on Assassinations. Although this material is available in many locations on the web it was placed here to give a ready connection to work done by SPAS/RIT faculty. Placed here in December 2007


Good Guidance, Good Grief!, Stephen M. Johnson Jan 2007

Good Guidance, Good Grief!, Stephen M. Johnson

Articles

This article examines the problems created by the White House reforms and prior reforms proposed by Congress, ACUS and academics, and outlines the advantages and disadvantages of the alternative APA amendments outlined above. Part II of the article explores the basic differences between legislative rules, interpretive rules and policy statements and the reasons for the trend away from legislative rules. Part III introduces the long-standing concerns regarding interpretive rules and policy statements. Part IV examines the proposals and initiatives of ACUS, academics, and the various branches of the Federal government to address those concerns; and Part V identifies the weaknesses …


Reissner–Nordstrom Expansion, Emil Prodanov, Rossen Ivanov, Vesselin Gueorguiev Jan 2007

Reissner–Nordstrom Expansion, Emil Prodanov, Rossen Ivanov, Vesselin Gueorguiev

Articles

We propose a classical mechanism for the cosmic expansion during the radiation-dominated era, assuming the Universe as a two-component gas. The first component is the ultra-relativistic “standard” fraction described by an equation of state of an ideal quantum gas of massless particles. The second component consist of superheavy charged particles and their interaction with the “standard” fraction drives the expansion. This interaction is described by the Reissner–Nordstr¨om metric purely geometrically — the superheavy charged particles are modeled as zero-dimensional naked singularities which exhibit gravitational repulsion. The radius of a repulsive sphere, surrounding a naked singularity of charge Q, is inversely …


On Cosmall Abelian Groups, Brendan Goldsmith, O. Kolman Jan 2007

On Cosmall Abelian Groups, Brendan Goldsmith, O. Kolman

Articles

It is a well-known homological fact that every Abelian groupGhas the property that Hom(G,−)com-mutes with direct products. Here we investigate the ‘dual’ property: an Abelian groupGis said to be cosmallif Hom(−,G)commutes with direct products. We show that cosmall groups are cotorsion-free and that nogroup of cardinality less than a strongly compact cardinal can be cosmall. In particular, if there is a properclass of strongly compact cardinals, then there are no cosmall group