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Realization As Subsidy, David M. Schizer Jan 1998

Realization As Subsidy, David M. Schizer

Faculty Scholarship

Perhaps no concept in tax law is so well established, and yet so widely criticized, as realization, the rule that defers tax on appreciated property until it is sold. In this Article, Professor Schizer offers a new justification for realization: It is a subsidy for savings. The recent reduction in the capital gains tax rate suggests that Congress wants such a subsidy, the author observes. He then argues that realization has a significant advantage as a subsidy. It is credible, in that taxpayers expect it to strvive long enough for them to collect it This is important, Professor Schizer then …

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The Goals Of Environmental Enforcement And The Range Of Enforcement Methods In Israel And In The United States, Marcia R. Gelpe Jan 1998

The Goals Of Environmental Enforcement And The Range Of Enforcement Methods In Israel And In The United States, Marcia R. Gelpe

Faculty Scholarship

The article examines enforcement of the environmental laws of Israel and of the United States. It concentrates on provisions for enforcement of the laws by government authorities--that is, either by administrative authorities or by the courts at the request of an administrative authority. Environmental laws in many jurisdictions may also be enforced by private actions. These private enforcement actions are not addressed specifically in this article, although much of what is said is also applicable to such actions.

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Rehabilitative Punishment And The Drug Treatment Court Movement, Richard C. Boldt Jan 1998

Rehabilitative Punishment And The Drug Treatment Court Movement, Richard C. Boldt

Faculty Scholarship

No abstract provided.

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A Comment On The 1996 United Kingdom Arbitration Act, Thomas E. Carbonneau Jan 1998

A Comment On The 1996 United Kingdom Arbitration Act, Thomas E. Carbonneau

Faculty Scholarship

The 1996 United Kingdom Arbitration Act is a remarkable piece of legislation. It is a highly accessible statutory framework both from a linguistic and organizational standpoint. The 1996 Act represents a substantial improvement over prior English arbitration statutes,including the 1979 Act. The new legislation is comprehensive, thorough, cogent and coherent. In its presentation and content, it easily rivals both longstanding and recentlegislative enactments on arbitration. It is built upon a wealth of knowledge and expertise of arbitration law and practice, and embodies a very contemporary and integrated concept of arbitration. This commentary endeavors to highlight and appraise the most significant …

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Toward A Framework Of Mutualism: The Jewish Community In Genetics Research, Karen H. Rothenberg, Amy B. Rutkin Jan 1998

Toward A Framework Of Mutualism: The Jewish Community In Genetics Research, Karen H. Rothenberg, Amy B. Rutkin

Faculty Scholarship

No abstract provided.

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European Economic And Monetary Union: Will The Emu Ever Fly The Euro: A New Single Currency For Europe: Legal Framework, Roger J. Goebel Jan 1998

European Economic And Monetary Union: Will The Emu Ever Fly The Euro: A New Single Currency For Europe: Legal Framework, Roger J. Goebel

Faculty Scholarship

The title of this article represents a pun, but a pun with a point that responds to the tensions between these dreams of EMU's success and fears of its failure. The emu is a large Australian bird, but, like the better-known ostrich, the emu does not fly. However, it can run very fast. The point is, that during the early stages of planning for the EMU there were some very high-flying aspirations for what it might attain, and what its attainment might mean for the political future of the European Union. Since then, these aspirations have been considerably chilled by …

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Bridging The Gap In Forum Selection: Harmonizing Arbitration And Court Selection, William W. Park Jan 1998

Bridging The Gap In Forum Selection: Harmonizing Arbitration And Court Selection, William W. Park

Faculty Scholarship

More than one thoughtful international business manager has been haunted by the fear that foreign judges might not always respect Moses' admonition to impartiality., Concern that the other side will have an unfair advantage in its home court has often driven lawyers to include in international contracts one of two forum selection devices:2 an arbitration agreement entrusting the controversy to a private decision-maker or a courtselection clause granting adjudicatory power to courts at a designated location.3 Both mechanisms can enhance political and procedural neutrality, thereby facilitating business ventures when parties have a mutual mistrust of each other's courts and a …

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Libraries Turn New Leaf With Gis, Pat Newcombe Jan 1998

Libraries Turn New Leaf With Gis, Pat Newcombe

Faculty Scholarship

The Author discusses why libraries are appropriate facilities for the management and distribution of GIS maps and data. They are neutral, unbiased institutions, and are an established nationwide infrastructure. People who need access to information automatically think of libraries. It is libraries that users depend on for their data needs, and for resources that can interpret data. In addition, librarians are proficient in collection development, cataloging, access and preservation issues. All this makes for a strong case to provide GIS services in libraries.

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Self-Help Sources: A Selected Bibliography, Pat Newcombe, Michelle Dill Larose Jan 1998

Self-Help Sources: A Selected Bibliography, Pat Newcombe, Michelle Dill Larose

Faculty Scholarship

No abstract provided.

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Compelled Lawyer Representation And The Free Speech Rights Of Attorneys, Leora Harpaz Jan 1998

Compelled Lawyer Representation And The Free Speech Rights Of Attorneys, Leora Harpaz

Faculty Scholarship

This Article examines the Supreme Court's decision in Hurley v. Irish-American and compares it to the decision in Stropnicky v. Nathanson. It then considers whether there are sufficient distinctions between the two cases so as to defeat the First Amendment argument that was successful in Hurley. It concludes that the differences between the two cases are not sufficiently significant from the point of view of the First Amendment and that the application of the state public accommodation statute to a lawyer's ideologically motivated decision not to represent a client violates the First Amendment.

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Reflections On Twenty Years Of The Law Review, Howard Kalodner Jan 1998

Reflections On Twenty Years Of The Law Review, Howard Kalodner

Faculty Scholarship

The Author reflects on twenty years of working with the Western New England Law Review. Up until his arrival as dean of the law school, the College was unwilling,or at least reluctant, to provide the necessary funds for publication of a law review.

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Lawyer Discrimination Against Clients: Outright Rejection--No; Limitations On Issues And Arguments-Yes, Sam Stonefield Jan 1998

Lawyer Discrimination Against Clients: Outright Rejection--No; Limitations On Issues And Arguments-Yes, Sam Stonefield

Faculty Scholarship

The issue of lawyer discrimination brings new perspectives to traditional topics like the practice of law, the role of the lawyer and the relationship with, and rights of, the client. It forces us to examine the nature of lawyer discretion, the limits of that discretion and the consequences of trying to regulate that discretion. The examinationis a daunting task. This essay offers an approach that attempts to protect both the prohibition against discrimination and the practice of law and to accommodate the tension that necessarily accompanies this effort. It suggests that the best solution is to prohibit lawyers from discriminating …

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Constitutional Qualms Concerning: Government Restrictions On Tobacco Product Advertising, Barbara A. Noah Jan 1998

Constitutional Qualms Concerning: Government Restrictions On Tobacco Product Advertising, Barbara A. Noah

Faculty Scholarship

This Article evaluates the constitutionality of a representative series of congressional proposals to limit tobacco advertising. Federal legislation codifying the tobacco settlement included possible restrictions on outdoor advertising, a prohibition on the use of cartoon images, permitting only tombstone format for advertisements in publications that target a youth audience, a prohibition on the sale or gift of promotional items bearing tobacco product names or logos, a ban on industry sponsorship of sporting and other cultural events, and restrictions on Internet promotions. The Author suggests that upon seeking to prevent tobacco companies from encouraging illegal tobacco use by minors, the FDA's …

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Human Cloning: A Choice Or An Echo, George J. Annas Jan 1998

Human Cloning: A Choice Or An Echo, George J. Annas

Faculty Scholarship

The chant is "cloning, cloning, cloning"; but the echo is "choice, choice, choice." From all the hoopla about human cloning as a human choice it would seem that cloning must be the most important scientific issue of our age. My intent in this Commentary is not to join this chorus, but to take advantage of cloning's high visibility to explore the nature of the choice it offers. What is it that makes human cloning at once so appealing to a few and so repulsive to most? The answer, I think, can be found in Roman mythology: Cloning recalls Ovid's myth …

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Human Rights And Maternal-Fetal Hiv Transmission Prevention Trials In Africa, George J. Annas, Michael A. Grodin Jan 1998

Human Rights And Maternal-Fetal Hiv Transmission Prevention Trials In Africa, George J. Annas, Michael A. Grodin

Faculty Scholarship

The human rights issues raised by the conduct of maternal-fetal human immunodeficiency virus transmission trials in Africa are not unique to either acquired immunodeficiency syndrome or Africa, but public discussion of these trials presents an opportunity for the United States and other wealthy nations to take the rights and welfare of impoverished populations seriously. The central issue at stake when developed countries perform research on subjects in developing countries is exploitation. The only way to prevent exploitation of a research population is to insist not only that informed consent be obtained but also that, should an intervention be proven beneficial, …

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Marriage Contracts And The Family Economy, Katharine B. Silbaugh Jan 1998

Marriage Contracts And The Family Economy, Katharine B. Silbaugh

Faculty Scholarship

One simplified view of contract law is that the state enforces private bargains without looking into the substance of those bargains. From this contractual perspective marriage might look like a contract to exchange services and goods: love, money, the ability to have and raise children, housework, sex, emotional support, physical care in times of sickness, entertainment and so forth. But when the parties to a marriage put these terms in writing, courts only enforce the provisions governing money. This contract/family law rule of selective enforcement disproportionately benefits those who bring more money to a marriage, who are more likely to …

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Civil Justice Reform Symposium: Introduction, James F. Hogg Jan 1998

Civil Justice Reform Symposium: Introduction, James F. Hogg

Faculty Scholarship

Many people in the United States are not happy about the way in which litigation proceeds. In a country sometimes thought to be overpopulated with lawyers, either one party or both parties in a significant percentage of civil cases apparently cannot afford, or decline to retain, legal counsel. Financing for legal aid seems to be less than adequate, pro bono services are helping to some extent, but the administration of civil justice is in danger of sinking in the swamp of pro se ("do-it-yourself') litigation. The articles in this symposium discuss ideas for reform, such as introductory resources directed at …

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Law, Language And Lenity, Lawrence Solan Jan 1998

Law, Language And Lenity, Lawrence Solan

Faculty Scholarship

No abstract provided.

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The Ban On Welfare For Felony Drug Offenders: Giving A New Meaning To 'Life Sentence', Cynthia Godsoe Jan 1998

The Ban On Welfare For Felony Drug Offenders: Giving A New Meaning To 'Life Sentence', Cynthia Godsoe

Faculty Scholarship

No abstract provided.

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We're All Capitalist Now: The Importance, Nature, Provision And Regulation Of Investor Education, James A. Fanto Jan 1998

We're All Capitalist Now: The Importance, Nature, Provision And Regulation Of Investor Education, James A. Fanto

Faculty Scholarship

No abstract provided.

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The Pentagon Papers Case And The Path Not Taken: A Personal Memoir On The First Amendment And The Separation Of Powers, Joel Gora Jan 1998

The Pentagon Papers Case And The Path Not Taken: A Personal Memoir On The First Amendment And The Separation Of Powers, Joel Gora

Faculty Scholarship

No abstract provided.

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The Role Of Corporate Law In French Corporate Governance (Reprinted In The Legal Basis Of Corporate Governance In Publicly-Held Corporations: A Comparative Approach (A.R. Pinto & G. Visentini Eds. 1998)), James A. Fanto Jan 1998

The Role Of Corporate Law In French Corporate Governance (Reprinted In The Legal Basis Of Corporate Governance In Publicly-Held Corporations: A Comparative Approach (A.R. Pinto & G. Visentini Eds. 1998)), James A. Fanto

Faculty Scholarship

No abstract provided.

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Harmonizing The Law Governing Secured Credit: The Next Frontier, Neil B. Cohen Jan 1998

Harmonizing The Law Governing Secured Credit: The Next Frontier, Neil B. Cohen

Faculty Scholarship

No abstract provided.

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Achieving Consensus On Defective Product Design, Aaron Twerski, J. A. Henderson Jan 1998

Achieving Consensus On Defective Product Design, Aaron Twerski, J. A. Henderson

Faculty Scholarship

No abstract provided.

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A Nineteenth Century Habeas Corpus Mill: The Chinese Before The Federal Courts In California, Christian G. Fritz Jan 1998

A Nineteenth Century Habeas Corpus Mill: The Chinese Before The Federal Courts In California, Christian G. Fritz

Faculty Scholarship

Law has long been acknowledged as central to the Chinese experience in nineteenth century America, but legal historians have only recently shown a revived interest in this subject. Most of this renewed interest has focused on the experience of the Chinese before the courts and their efforts as a beleaguered minority to secure judicial protection from the discrimination they faced. Nonetheless, relatively little attention has been given to the many thousands of habeas corpus cases brought by the Chinese after 1882 in California's federal courts. San Francisco's federal judges sought to hear Chinese habeas corpus cases with judicial fairness and …

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Slashing And Burning Prisoners' Rights: Congress And The Supreme Court In Dialogue, Susan Herman Jan 1998

Slashing And Burning Prisoners' Rights: Congress And The Supreme Court In Dialogue, Susan Herman

Faculty Scholarship

No abstract provided.

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International Water Law, Groundwater Resources And The Danube Dam Case, Gabriel Eckstein, Yoram Eckstein Jan 1998

International Water Law, Groundwater Resources And The Danube Dam Case, Gabriel Eckstein, Yoram Eckstein

Faculty Scholarship

International water law is generally applied to disputes between states concerning surface bodies of water crossing international borders. Disputes and policy-making over transboundary ground water resources, however, have traditionally been determined on an ad hoc basis or based on regional custom. This disparate treatment stems primarily from the misunderstood nature of ground water and its relationship to surface water among government officials, policy-makers, jurists, and others. The result often has been the degradation of subsurface waters on both sides of political boundaries, and unwittingly, of numerous international surface bodies of water.

International concern over regional and global availability and quality …

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The Abcs Of Adr: Making Adr Work In Your Court System, Nancy A. Welsh, Barbara Mcadoo Jan 1998

The Abcs Of Adr: Making Adr Work In Your Court System, Nancy A. Welsh, Barbara Mcadoo

Faculty Scholarship

So you are thinking about making Alternative Dispute Resolution (ADR) a part of your existing statewide judicial process-but you don't know how. You want to provide litigants with alternative ways to resolve their disputes, through processes such as mediation, arbitration, and summary jury trials. In fact, you have been experimenting with these processes on an ad hoc basis and have had quite a few successes. You think you could accomplish even more if you made ADR a routine part of the judicial process. But you are cautious about the role that your state court system should take in promoting and …

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Judicial Opinions Involving Health Insurance Coverage: Trompe L'Oeil Or Window On The World?, William M. Sage Jan 1998

Judicial Opinions Involving Health Insurance Coverage: Trompe L'Oeil Or Window On The World?, William M. Sage

Faculty Scholarship

This essay offers a few thoughts about using judicial decisions as the dataset for research into health insurance coverage. Part I offers a general overview of insurance coverage law. Part II considers why students of health insurance coverage gravitate toward studying published opinions. Part III then discusses what is wrong with the approach, and suggests alternatives. Finally, Part IV turns to what may be right with the approach, concluding that judicial opinions in coverage litigation may reveal the functionality (or dysfunctionality) of the coverage process in managed care. Although the basic critique which the essay presents applies to areas other …

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Controlling Corporate Agency Costs: A United States-Israeli Comparative Law, Zohar Goshen Jan 1998

Controlling Corporate Agency Costs: A United States-Israeli Comparative Law, Zohar Goshen

Faculty Scholarship

The "Corporation" assumes a central position in modem economic life. This is due mainly to the fact that major portions of our economic activities are performed by corporations. Numerous authors have pondered the essence of the corporate phenomenon, proposing various theories for the uniqueness of the corporation as opposed to other possible structures for operating a business. The main line of analysis focuses on the central characteristic of the modem corporation: the separation of ownership and control. Managing a business through the means of a corporation allows one to exploit the advantages of specialization. On one hand, shareholders benefit from …

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