Digital Commons Network^™

Divorce And Redemption, Alan L. Feld

Faculty Scholarship

The Tax Court and the Ninth Circuit recently took inconsistent positions on the federal income tax treatment of a redemption of closely held stock incident to a divorce. Their differences lie at the intersection of two tax issues long presumed settled, the treatment of transfers of marital property in connection with a divorce and the treatment of the departing and remaining shareholders on redemption of stock in a closely held corporation. The dispute suggests that some adjustment in these areas may be desirable.

Gestational Surrogacy And The Health Care Provider, Karen H. Rothenberg

Faculty Scholarship

No abstract provided.

Understanding The Racial Discourse Of Justice Rehnquist, Jerome Mccristal Culp Jr.

Faculty Scholarship

No abstract provided.

Counter-Manifesto: Student-Edited Reviews And The Intellectual Properties Of Scholarship, Wendy J. Gordon

Faculty Scholarship

In the great scheme of things, how important are the problems with law reviews? Jim Lindgren's essay is a bit overheated, even for someone enamored f polemic as a literary form. But he does have a point: if law reviews are going to be published, the task should be done better than it is. That does not mean getting rid of student law reviews. Not even for Jim - but it does require patience and further inquiry into the nature of legal scholarship.

Working And Poor: The Increasingly Popular Practice Of Excluding Disabled Employees From Health Care Coverage, Maria O'Brien

Faculty Scholarship

One might think, since passage of the Americans With Disabilities Act of 1990 (ADA),' that the employment story for disabled employees or would-be disabled employees was cheerful, or at least improving. This may be true in so far as obtaining and retaining employment is concerned;' however, the ADA, because it permits employers and third-party insurers to continue to utilize traditional risk management techniques, has resulted in reduced or (in some cases) non-existent employee benefits for the disabled. At the same time, more and more employers are opting to self-insure under the Employee Retirement Income Security Act of 1974 (ERISA),3 in …

Rights And Irresponsibility, Linda C. Mcclain

Faculty Scholarship

There can be little doubt that a marked discontent with rights and "rights talk" is in the air, as are calls for a turn to responsibility and "responsibility talk."' In a broad range of contemporary discourses, rights are juxtaposed against responsibility as if the two were inversely or even perversely related to one another. Indeed, rights are said to license irresponsibility. Academics, politicians, and the popular media claim that Americans increasingly invoke rights talk and shrink from responsibility talk and that as a result America suffers from an explosion of frivolous assertions of rights' and a breakdown of responsible conduct. …

1993 Amendments To The Federal Rules Of Civil Procedure Effective December 1, 1993, Daid J. Stout

Faculty Scholarship

On December I, 1993 Congress allowed an important series of amendments to the Federal Rules of Civil Procedure to pass into law. The amendments, particularly with regard to discovery, are extensive and you should carefully review the changes.

The discussions of the 1993 amendments consist of two articles. This article addresses the 1993 amendments (Rule 26, 30 - 37, and 16) as they impact the discovery process.

Structural Characteristics And Stellar Composition Of Low Surface Brightness Disk Galaxies, Stacy S. Mcgaugh

Faculty Scholarship

We present UBVI surface photometry of a sample of low surface brightness (LSB) disk galaxies. LSB disk galaxies are fairly well described as exponential disks with no preferred value for either scale length, central surface brightness, or rotational velocity. Indeed, the distribution of scale lengths is indistinguishable from that of high surface brightness spirals, indicating that dynamically similar galaxies (e.g., those with comparable v2R) exist over a large range in surface density. These LSB galaxies are strikingly blue. The complete lack of correlation between central surface brightness and color rules out any fading scenario. Similarly, the oxygen abundances inferred from …

The Iron Law Of Full Faith And Credit, William L. Reynolds

Faculty Scholarship

No abstract provided.

Tax Subsidies: One-Time Vs. Periodic An Economic Analysis Of The Tax Policy Alternatives, Daniel S. Goldberg

Faculty Scholarship

No abstract provided.

The Straight-Line Method Of Determining Personal Jurisdiction, John M. Brumbaugh, William L. Reynolds

Faculty Scholarship

No abstract provided.

A Potential Pitfall For The Unsuspecting Purchaser Of Repossessed Collateral: The Overlooked Interaction Between Sections 9-504(4) And 2-312(2) Of The Uniform Commercial Code, Robyn L Meadows

Faculty Scholarship

No abstract provided.

Double Jeopardy All Over Again: Dual Sovereignty, Rodney King, And The Aclu, Susan Herman

Faculty Scholarship

No abstract provided.

Defining Legal Writing: An Empirical Analysis Of The Legal Memorandum, Frederick M. Hart, Hunter M. Breland

Faculty Scholarship

This report examines legal writing as it is represented in legal memoranda prepared by first-semester law students in twelve different law schools. It is based on the cumulative judgments of the instructors and professors of law in those institutions, humanities specialists at Educational Testing Service, and two legal consultants. A taxonomy of the elements of the legal memorandum was developed from annotations and written and tape-recorded commentaries on 237 legal memoranda written by the law students. Ratings of the overall quality and of the importance of specific elements of the legal memoranda were conducted on multiple occasions by different judges. …

Mandated Access: Commensurability And The Right To Say "No", Wendy J. Gordon, Anne E. Gowen

Faculty Scholarship

Here is the problem as Congress saw it: A distributor of television programming (a cable television operator or a distributor of television programming via other media) cannot thrive unless it can supply viewers with top-rated programming. Few customers want to subscribe to a service that lacks NBC's Seinfeld, the latest episodes of General Hospital, or even PBS educational documentaries. Special provisions in the 1976 Copyright Act gave cable operators some liberty to retransmit broadcast programming. However, that Act created no such liberties for programming originating from within cable companies. Because the national market for programming is dominated by …

Debt, Accelerated Depreciation, And The Tale Of A Teakettle: Tax Shelter Abuse Reconsidered, Theodore S. Sims

Faculty Scholarship

For more than thirty years a consuming preoccupation of the income tax has been the control of "tax sheltered" investments. Of most widespread concern have been acquisitions, financed by debt, of assets that enjoy some sort of "tax-preferred" treatment, most commonly some advantageous form of depreciation. Tax-favored treatment has been conferred on many productive assets through deliberate congressional action. Nevertheless, debt-financed acquisitions of those very same assets have been regarded as exploiting the available tax benefits in ways that seemed "abusive" and have widely been regarded as "bad." This perplexing, fundamentally self-contradictory state of affairs has levied constant demands on …

Summaries Of Justice Raymond L. Sullivan's Majority Opinions On The Supreme Court Of California, Marsha N. Cohen

Faculty Scholarship

No abstract provided.

Equal Protection And The Anti-Civil-Rights Initiatives: Protecting The Ability Of Lesbians And Gay Men To Bargain In The Pluralist Bazaar,, Matt Coles

Faculty Scholarship

No abstract provided.

The Empire Of Death: How Culture And Economics Affect Informed Consent In The U.S., The U.K., And Japan, George J. Annas, Frances H. Miller

Faculty Scholarship

Historically, most Americans have treated health care as a private commodity whose price, and therefore availability, is primarily determined by market forces. In such a context, the law not unsurprisingly places a high premium on information disclosure by physicians. Personal autonomy-an individual's power to choose among medical options-enjoys its most zealous protection under U.S. jurisprudence.⁷ The dominant U.S. version of informed consent is grounded on principles of patient/consumer autonomy, and seems to enhance market choice. But a strong theme of collectivism now runs through some discussions of U.S. health policy.⁸ President Clinton was elected at least in part …

The Constitutional Case Against Precedent, Gary S. Lawson

Faculty Scholarship

A recent, and characteristically illuminating, article by Professor Henry Monaghan confidently announces that "[p] recedent is, of course, part of our understanding of what law is."1 As a descriptive matter, Professor Monaghan is entirely correct. Legal analysis-by lawyers, courts, and academics-typically begins and ends with precedent. Law students are meticulously trained in the art of reading, applying, and distinguishing cases. Court pinions, including Supreme Court opinions, on constitutional matters frequently consist entirely of discussions of past decisions, without so much as a reference to the Constitution itself.' Even in this era of law-and-metatheory, case analysis is still the mainstay of …

Environmental "Remediation" Expenses And A Natural Interpretation Of The Capitalization Requirement, Theodore S. Sims

Faculty Scholarship

The income taxation of outlays for envi- ronmental restoration (or "remediation'') has become a hot topic once again. It elicited extensive consideration a decade ago, when the focus was on the treat- ment of expenses of surface mining re- clamation and nuclear power plant de- commissioning, now explicitly covered by Sections 468 and 468A of the Internal Revenue Code. As a formal matter, those specific matters are just examples, conspicuous by their size, of the more general question of how an income tax should account for "future costs." Al- though not currently controversial, sur- face mining affords a simple illustration. …

Same-Sex Marriage And Choice Of Law: If We Marry In Hawaii, Are We Still Married When We Get Home?, Barbara Cox

Faculty Scholarship

This Article explores the choice-of-law question of whether a same-sex couple, married in Hawaii after successful completion of the Baehr v. Lewin case, will have their marriage recognized by the state of their domicile upon their return from Hawaii. This Article first applauds the Baehr court's decision that prohibiting same-sex marriage is unconstitutional sex discrimination but then critiques its decision that the fundamental right to marry does not extend to same-sex couples.

The second Part considers the choice-of-law questions that will arise in cases litigating the validity of a couple's same-sex marriage upon their return to their domicile. It considers …

Categorical And Individualized Rights-Ordering On Federal Habeas Corpus, Daniel B. Yeager

Faculty Scholarship

This Article criticizes the Supreme Court's treatment of both individualized and categorical bases of relief on federal habeas corpus. Part I notes the Court's trend toward trimming the process that is due in criminal and prisoner litigation generally. This trend may explain the drop in process on habeas as well, but generally declining process cannot explain which rights, if any, should survive the decline. That would require our weighting, if not reconciling, accuracy and dignitary norms, which is the subject of Part II. In Part II, I examine Withrow v Williams, a case from the Court's 1992 Term, which, for …

"It's A Family Affair", Justin P. Brooks, Kimberly Bahna

Faculty Scholarship

No abstract provided.

What Is Right About Bankruptcy Law And Wrong About Its Critics, Samuel Bufford

Faculty Scholarship

My comments in this paper focus on the papers in thus Symposium by Professors Barry Adler, James Bowers, and Philippe Aghion, Oliver Hart, and John Moore. I argue that the central points of these papers are gravely mistaken because they completely misunderstand the character of the bankruptcy caseload and procedures, they ignore some important purposes of bankruptcy reorganization, and they misstate the success rate for reorganizations. I have chosen these papers for comment for two reasons: they recommend radical changes in bankruptcy law, and they are based on the thinnest knowledge of bankruptcy practice. Incidentally, they also all take an …

Administrative And Judicial Review Of Prompt Corrective Action Decisions By The Federal Banking Regulators, Lawrence G. Baxter

Faculty Scholarship

No abstract provided.

Keeping The Pierringer Promise: Fair Settlements And Fair Trials, Peter B. Knapp

Faculty Scholarship

This article explores why Perringer releases have failed to promise fairness to the nonsettling defendant. For over thirty years, Pierringer releases have been part of the ebb and flow of civil litigation. In 1978, the Minnesota Supreme Court officially approved the use of Pierringer releases in Minnesota. When first adopted, the release seemed to promise something for everyone. The Pierringer release even offered a promise of fairness to the nonsettling defendant: Be assured that, no matter what the outcome of trial, you will pay no more than your “fair share” of the verdict. Unfortunately, however, largely because of the impact …

Reinventing Competition, Nick Allard

Faculty Scholarship

No abstract provided.

Commentary: Authority Of The Commissioner Over The Board Of Patent Appeals And Interferences, R. Carl Moy

Faculty Scholarship

On August 3, 1992, the United States Patent and Trademark Office published a notice in the Federal Register requesting public comments on the PTO's appeal procedures. Taken in context, then, the notice can be fairly said to raise the issue whether, under the existing statute, the Board is subservient to the Commissioner. It also raises the broader question of whether such a subservient arrangement is desirable or, alternatively, whether the statute should be modified if necessary to give the Board decisional independence from the Commissioner. This Commentary is directed primarily to this latter point. In summary, it concludes that the …

Hate Crimes, Homosexuals, And The Constitution, Anthony S. Winer

Faculty Scholarship

This Article begins with an analysis of certain features of the Equal Protection Clause of the Fourteenth Amendment and demonstrates that this clause establishes a fundamental right to the equal benefit of laws protecting personal security. Laws protecting personal security must be applied evenhandedly. Any discriminatory application of such laws is presumptively invalid under the Equal Protection Clause. This Article next shows that gay men and lesbians are among the most common victims of hate crime, that hate crimes against gays and lesbians are significant, persistent and widespread, and that gays and lesbians have a substantial stake in the manner …