Digital Commons Network^™

United States Of America: The Burden Of Proof In Tax Matters, Henry Ordower

All Faculty Scholarship

This United States report responds to a questionnaire that the general reporters prepared for the 2011 meeting of the European Association of Tax Law Professors in Uppsala, Sweden, June 3-5, 2011. The report describes and analyzes the U.S. law on burden of proof and burden of production in tax matters in the context of tax law procedure, including the settlement function of appeals and information reporting, uncertain tax positions (Form UTP) and foreign accounts of U.S. taxpayers. This report also addresses the interplay of burden of proof and the anti-abuse provisions, including the “economic substance” clarification in section 7701(o) and …

The Case Against The Case Against The Death Penalty, Chad W. Flanders

All Faculty Scholarship

Despite the continuing belief by a majority of Americans that the death penalty is morally permissible, the death penalty has few academic defenders. This lack of academic defenders is puzzling because of the strong philosophical justification the death penalty finds in traditional theories of punishment. The three major theories of punishment (the deterrent, the retributive, and the rehabilitative), far from showing that the death penalty is not justified, tend to provide good reasons to favor the death penalty. Indeed, every attempt to show that the major theories of punishment rule out the death penalty either involves smuggling in other assumptions …

From Podcasts To Treasure Hunts— Using Technology To Promote Student Engagement, Marcia L. Mccormick

All Faculty Scholarship

Three influential calls for reform in legal education, the MacCrate Report, the Carnegie Report, and most recently the Stuckey Report, have all recommended that professors use teaching methods to provide greater opportunities for students to practice problem solving skills and receive feedback on their performance. Being a lawyer is much more than memorizing rules; students need to be able to understand the big picture and use the details to problem solve. This article details how to use audio and written podcast summaries to help students see the big picture in a subject and how each smaller topic fits together into …

Utopian Visions Toward A Grand Unified Global Income Tax, Henry Ordower

All Faculty Scholarship

Over the past several decades, many countries that historically relied on progressive taxes on income, wealth, and decedents’ estates for much governmental revenue have shifted to less progressive and regressive taxes on labor and consumption. Reasons for the shift are many but include international tax competition as world economies have become increasing global. This paper assumes that progressive taxes remain the best and fairest choice for providing governmental revenue, so that a fundamental change in the scope of the progressive income tax is essential to protect progressivity.

The paper argues that the rapid growth of international cooperation on economic and …

The Roberts Court And The Law Of Human Resources, Matthew T. Bodie

All Faculty Scholarship

The rise of human resources departments parallels the increase in the myriad statutory and regulatory requirements that govern the workplace. The Supreme Court's decisions in labor and employment law cases are largely monitored and implemented by HR professionals who must carry out these directives on a daily basis. This article looks at the Roberts Court's labor and employment law cases through the lens of human resources. In adopting an approach that is solicitous towards HR departments and concerns, the Roberts Court reflects a willingness to empower these private institutional players. Even if labor and employment law scholars do not agree …

Report On Usa, Stephen C. Thaman

All Faculty Scholarship

This chapter in the book on transnational inquiries and the protection of fundamental rights in criminal proceedings takes into account the particular, and perhaps unique situation in the United States (US) following the terrorist attacks of 11 September 2001. It explores the laws regulating inquiries by foreign governments who seek evidence in the US to use in criminal proceedings overseas, but primarily the protections recognized by US statutes and jurisprudence when US officials gather evidence abroad. In this respect, the chapter focuses on protections during interrogations, searches, interceptions of confidential communications, and examinations of witnesses and explores when the protection …

Helping Your Client Create And Grow A Successful Nonprofit Organization: A Checklist For The ‘Non’ Nonprofit Attorney, Dana M. Malkus

All Faculty Scholarship

The following feature is an abridged version of “Helping Your Client Create and Grow a Successful Nonprofit Organization,” an article which appeared in volume 67 of the Journal of The Missouri Bar in October 2011. The purpose of the original article was to provide Missouri attorneys with information and tools designed to enable them to offer pro bono legal assistance to start-up and established nonprofit organizations.

What Brady V. N.F.L. Teaches About The Devolution Of Labor Law, Michael C. Duff

All Faculty Scholarship

In this essay I argue that the Eight Circuit got things very wrong when it found, in Brady v. National Football League, that a district court’s injunctions issued against the NFL in connection with player-filed antitrust suits were barred by the Norris LaGuardia Act of 1932 (NLGA). I argue that the Court’s misreading of the NLGA strikes at the “statutory music” of labor law so dramatically as to represent a judicial unmooring from it. I chronicle other recent important, but relatively minor, judicial departures from the music. I also discuss a major but less recent departure – the employer lockout. …

What Are The Characteristics That Explain Hospital Quality? A Longitudinal Pridit Approach, Robert D. Lieberthal, Dominique M. Comer

College of Population Health Faculty Papers

Health outcomes vary substantially between high and low quality institutions, meaning the difference between life and death in some cases. Prior literature has identified a number of variables that can be used to determine hospital quality, but methodologies for combining variables into an overall measure of hospital quality are not well developed. This analysis builds on the prior investigation of hospital quality by evaluating a method originally developed for the detection of healthcare fraud, Pridit, in the context of determining hospital quality. We developed a theoretical model to justify the application of Pridit to the hospital quality setting and then …

Ethical Issues In Faith-Based Ngos: A Cross Cultural Perspective, Annetta M. Gibson, Charles H. Tidwell Jr.

Andrews University Seminary Studies (AUSS)

No abstract provided.

Celebrating A Century Of Ecumenism: Exploring The Achievements Of International Dialogue [Review] / John A. Radano, Ed., Denis Fortin

Andrews University Seminary Studies (AUSS)

No abstract provided.

John Wesley’S Teachings (Vols 1-4) [Review] / Thomas C. Oden, Russell L. Staples

Andrews University Seminary Studies (AUSS)

No abstract provided.

Women's Ordination, Gender Identity, And The Sabbath, Mathilde Frey

Andrews University Seminary Studies (AUSS)

No abstract provided.

Flying Bishops, Women Clergy, And The Processes Of Change In The Anglican Communion, Gilbert M. Valentine

Andrews University Seminary Studies (AUSS)

No abstract provided.

Preaching Christ From Daniel [Review] / Sidney Greidanus, Zdravko Stefanovic

Andrews University Seminary Studies (AUSS)

No abstract provided.

Contextualization In World Missions: Mapping And Assessing Evangelical Models [Review] / A. Scott Moreau, Bruce Campbell Moyer

Andrews University Seminary Studies (AUSS)

No abstract provided.