Law Commons^™

56. Pragmatic Failure And Referential Ambiguity When Attorneys Ask Child Witnesses “Do You Know/Remember” Questions., Angela D. Evans, Stacia N. Stolzenberg, Thomas D. Lyon

Thomas D. Lyon

The Quintessential Law Library And Librarian In A Digital Era, Femi Cadmus

Femi Cadmus

Libraries, like most institutions and industries today, are faced with disruptive technologies that challenge their relevancy in a digital era. As a result, erstwhile notions and nostalgia associated with the quintessential library and librarian are changing rapidly. This is a compelling era to reimagine the library, retaining essential traditions alongside the new technologies, which facilitate the preservation, discoverability, accessibility, and delivery of information. It is also an opportunity for libraries to respond creatively and innovatively to change. The quintessential law library and librarian cannot only survive but can also thrive in the digital era by continuing to demonstrate value through …

De L'Affaire Katanga Au Contrat Social Global: Un Regard Sur La Cour Pénale Internationale, Juan Branco

Juan Branco

No abstract provided.

Dignity, Vol 1, Issue 1, 2016, Donna M. Hughes Dr.

Donna M. Hughes

55. Challenging The Credibility Of Alleged Victims Of Child Sexual Abuse In Scottish Courts., Zsófia Szojka, Samantha J. Andrews, Michael E. Lamb, Stacia N. Stolzenberg, Thomas D. Lyon

Thomas D. Lyon

Response To “Necessary To The Security Of Free States: The Second Amendment As The Auxiliary Right Of Federalism”, William G. Merkel

William G. Merkel

No abstract provided.

The Dna Default And Its Discontents: Establishing Modern Parenthood, Katharine K. Baker

Katharine K. Baker

Research And The Professional : Navigating A Spectrum Of Legal Resources., Erin K Gow

Erin Gow

Legal research is complicated by the growing amount of information available, and there is evidence that legal practitioners require additional training in order to enhance their information literacy and legal research skills. Librarians have a key role to play in developing legal research training, and examples taken from Middle Temple's library are used to illustrate ways in which librarians can offer beneficial training to their library users. This involves assessing the skills, motivation, and needs of the average library user in order to design legal research training that is educationally sound and appealing to the target audience.

Annual Report Of The Indiana University Maurer School Of Law Digital Repository, 2015/16, Richard Vaughan

Richard Vaughan

A brief annual report documenting the use and growth of the Indiana University Maurer School of Law, Jerome Hall Law Library, Digital Repository. Includes lists of the most downloaded documents and attached Excel spreadsheets of data.

“But My Lease Isn’T Up Yet!”: Finding Fault With “No-Fault” Evictions, Eloisa Rodriguez-Dod

Eloisa C Rodríguez-Dod

Historically, tenants could be evicted when their actions put them “at-fault.” Grounds for “at-fault” eviction (i.e., evictions for cause) include a tenant’s failure to pay rent, a tenant’s holding over after termination of the lease, a tenant’s material noncompliance with the lease agreement, and a tenant’s failure to maintain the premises materially affecting health and safety. Recently, some landlords have been evicting tenants for no fault of their own. This article focuses on three reasons for attempted “no-fault” evictions: foreclosure of the premises, proposed sale of the premises, or intended re-occupancy by the landlord. Part II of this article provides …

Revenue Reconciliation Act Of 1990, Neil E. Harl

Neil E. Harl

The legislation imposes a 31 percent marginal tax rate above the 15 and 28 percent marginal tax rate brackets. The phase-outs of the benefits from the 15 percent rate and the personal exemption amounts (creating the so-called "bubble") are repealed. The new 31 percent rate begins at the same level of taxable income as the phase-out range of prior law.

Turn Over Of Assets To Creditors, Neil E. Harl

Neil E. Harl

From 1983 to 1989, US agricultural debt dropped by about $60 billion as debts were discharged in bankruptcy, obligations were restructured with debt written off and property was deeded back to creditors. The resulting tax consequences created highly significant income tax burdens for debtors and contributed to various proposals for debtor relief from tax liability. However, except for relief from alternative minimum tax liability stemming from capital gains and a new solvent farm debtor rule for discharge of indebtedness, farm and ranch debtors were consigned to working through their debt problems within existing tax law.

Type Of Lease For An S Corporation, Neil E. Harl

Neil E. Harl

Since enactment of the S corporation concept in 1958, it has been important to give careful thought to the kind of lease entered into by S corporations as landowners. In the years since the major amendments to Subchapter S of the Internal Revenue Code in 1982, The type of lease has been less important for some S corporations but it is still a major checklist item for S corporation planning.

Tax-Free Incorporation, Neil E. Harl

Neil E. Harl

For several years, relatively little change had been made in the rules governing the tax-free exchange of property to a corporation. The questions raised in the 1970s about how to handle basis allocation between stock and debt securities had been answered. The problems of distinguishing debt and equity securities had not been resolved but that issue seemed to be less of a burning concern with IRS than it was until the proposed regulations issued in 1980 were revoked in 1983 before becoming final.

Soil Expenditures, Neil E. Harl

Neil E. Harl

Historically, expenditures to improve the productivity of soil have been viewed as capital in nature and not deductible. Over the past four decades Congress has acted to make some expenditures deductible if specified conditions are met.

Tax Free Incorporation–Ii, Neil E. Harl

Neil E. Harl

In the June 8, 1990, issue of Agricultural Law Digest, we discussed a 1989 amendment specifying that, with some exceptions, for transfers after October 2, 1989, debt securities issued as part of a tax free exchange are treated as boot. Gain is recognized to the extent of boot received by the transferor.

Taxing Agricultural Program Payments, Neil E. Harl

Neil E. Harl

As a general rule agricultural program payments received in cash or in materials or services are includible in income. The time at which the amounts are received or made available under constructive receipt principles is ordinarily the time the payments are to be included in income. Amounts are "made available" in the year in which farm program payment requirements have been met, regardless of whether an application had been signed to receive final payment. Thus, if federal farm program payments are made available in one year with an option to accept payment in the following year, the amount made available …

Self-Cancelling Installment Notes, Neil E. Harl

Neil E. Harl

Until 1980, it was generally believed that an installment contract set up with remaining payments cancelled after the death of the contract seller would be treated as a transfer with a retained life estate. That was sufficient to discourage use of such a concept.

The Gross Income Test For Chapter 12 Bankruptcy Eligibility, Neil E. Harl

Neil E. Harl

Chapter 12, added to the Bankruptcy Code in 1986 may be initiated only voluntarily and is available only to a "family farmer" whose debts do not exceed $1,500,000. At least 80 percent of the debts (other than debts on the principal residence unless the debt arose out of a farming operation) must have arisen out of a farming operation owned or operated by the debtor or debtor and spouse. Moreover, an individual debtor or debtor and spouse must have earned more than 50 percent of their gross income from farming for the preceding taxable year. Closely held corporations and partnerships …

Proposed Regulations Issued For Estate "Freezes", Neil E. Harl

Neil E. Harl

The repeal of I.R.C. § 2036(c) in 1990 as part of the Revenue Reconciliation Act of 1990 was accompanied by enactment of rules shifting estate freezes away from federal estate tax and toward the federal gift tax arena. Proposed regulations have now been issued for the statute, I.R.C. § 2701-2704.

The 2002 Senate Farm Bill: The Ban On Packer Ownership Of Livestock, Roger A. Mceowen, Peter C. Carstensen, Neil E. Harl

Neil E. Harl

On December 13, 2001, the United States Senate approved an amendment to the Senate Farm Bill making it unlawful for a packer to own, feed, or control livestock intended for slaughter more than fourteen days prior to slaughter. 1 The amendment includes exemptions for packing houses owned by farmer cooperatives, and packers with less than two percent of national slaughter. The amendment was approved 51-46, and became part of the Senate Farm Bill.2 In early 2002, the amendment language was clarified to prohibit arrangements that give packers ―operational, managerial, or supervisory control over the livestock, or over the farming operation …

Expense Method Depreciation, Neil E. Harl

Neil E. Harl

Recently published proposed regulations to the expense method depreciation rules have provided firm guidance on the position of the Department of the Treasury on several key issues involving the 1986 amendments to the expense method depreciation statute.

Eligibility For Expense Method Depreciation, Neil E. Harl

Neil E. Harl

The Revenue Reconciliation Act of 1990, Pub. L. No. 101-508, 104 Stat. 1388 (1990), has amended the eligibility requirements for expense method depreciation for property placed in service after 1990. Id., Sec. 11801. Before the amendment, expense method depreciation was limited to "Section 38 property," I.R.C. § 48(a), which was originally enacted for purposes of investment tax credit eligibility and which excluded horses from eligibility for investment tax credit and thus from expense method depreciation. I.R.C. § 48(a)(6).

Farm Leases And Passive Activity Losses, Neil E. Harl

Neil E. Harl

Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter abuses and to correct the misallocation of resources caused by tax-induced investment in agriculture and elsewhere in the economy. Thus, it is not surprising that the provisions have caused economic pain. One provision, involving the deduction of up to $25,000 for losses attributable to "rental real estate activities," has led to taxpayer confusion and uncertainty for their tax advisors.

Income In Respect Of Decedent, Neil E. Harl

Neil E. Harl

In general, property held until death receives a new income tax basis equal to fair market value at death, the value of property as of the alternate valuation date or special use value in the case of land where that election is made. This is particularly advantageous in farm estates because raised animals and grain with a zero income tax basis receive a higher basis and consequent elimination of gain and the basis of machinery and equipment and farmland often is adjusted upward at death. However, for some assets the basis adjustment rule has a negative effect as a potential …

Failure Of Grain Elevators, Neil E. Harl

Neil E. Harl

Grain elevator failures have become all too common in a number of rural communities. Whether failure is attributable to improper or unauthorized activity in futures markets, reduced levels of income from grain storage, employee defalcations or other reasons, the impact on grain depositors and on the community generally is usually decidedly adverse. Upon learning that failure has occurred or that failure is imminent, individuals affected by the failure are usually interested in knowing the probable amount and timing of any recovery.

Priority Rules: Landlord's Lien Versus Security Interests, Neil E. Harl

Neil E. Harl

Over the past decade, the relative standing of liens and UCC security interests has been a matter of far greater importance than had been the case at any time since the development of the Uniform Commercial Code. Of particular concern has been the question of priority of liens versus UCC security interests when both apply to the same collateral. In addition, the standing of liens in bankruptcy has assumed a position of importance. Further, the rights of lien holders as against the purchasers of farm products have posed important issues.

Private Annuity: Useful Concept Or Troublemaker?, Neil E. Harl

Neil E. Harl

As an estate planning concept, the private annuity is seldom included in formal estate plans but more frequently employed by families acting without professional assistance who are seeking to assure income for so long as the parents live. The private annuity is best known for the problems inherent in its use; however, there are situations where the private annuity can be a useful part of an overall estate plan.

Forgiving Debt: Purchase Price Adjustment, Neil E. Harl

Neil E. Harl

In the last three issues, the discussion focused upon the discharge of indebtedness as a result of transfers of property to creditors, discharge of indebtedness for insolvent debtors and those in bankruptcy, and discharge of indebtedness for solvent farm debtors. Another possibility for handling discharged debt, and one that has been very important to many farm debtors in recent years, is purchase price adjustment.

Payment On Guarantees, Neil E. Harl

Neil E. Harl

With the onset of financial and economic trauma in agriculture in the mid 1980s, the matter of loan guarantees assumed greater importance than at any time since the 1930s. In a typical situation, a parent has guaranteed a machinery or livestock loan; if the child is unable to pay as the primary obligor, the parent may be elevated to a position of primary liability. The question then becomes whether the parent as guarantor has a bad debt deduction if the parent makes good on the loan. If the parent does not pay, and instead manages to negotiate a discharge of …