Law Commons^™

Schedule Utp: An Insider's Summary Of The Background, Key Concepts, And Major Issues, J. Richard Harvey

Working Paper Series

A former IRS Commissioner has called Schedule UTP “the biggest change in tax administration in the last 50 years”. Others have made less flattering comments, but most everyone working in the corporate tax community would admit it has been a big deal.

Based upon the author’s perception as a senior IRS official, this article is intended to be a comprehensive discussion of three topics. First, it will summarize the author’s perception of what led the IRS to require the filing of Schedule UTP. Second, it will discuss the key concepts, including why certain provisions were adopted (e.g., the much misunderstood …

Schedule Utp - Two Major Issues, J. Richard Harvey

Working Paper Series

Although Corporate America is not happy about Schedule UTP, most corporations seem resigned to the schedule’s existence and are now attempting to comply. In the process, Corporations have been addressing many technical questions, but two seem to be receiving the most attention: the definition of a “tax reserve”, and the application of the transition rule to pre-2010 NOL carryforwards.

The current definition of tax reserve is circular and it is not clear whether it includes certain scenarios (e.g., deferred tax reserves). The application of the transition rule is of significant importance to corporations that incurred NOL carryforwards during the recession …

Asylum Rights And Wrongs: What The Proposed Refugee Protection Act Will Do And What More Will Need To Be Done, Michele R. Pistone

Working Paper Series

The Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (IIRIRA) added major new restrictions to U.S. asylum law. Several other laws passed in the wake of 9/11 produced additional restrictions. Various proposals to modify or even eliminate the changes made by IIRI¬RA and the post-9/11 laws have been introduced over the years; the Refu¬gee Protection Act of 2010 (RPA) is the most prominent recent example of these efforts. As this Article details, the RPA has much to commend within it, especially its proposed elimination of the one year deadline for asylum applications that was originally imposed by IIRIRA.

The Individual Mandate, Sovereignty, And The Ends Of Good Government: A Reply To Professor Randy Barnett, Patrick Mckinley Brennan

Working Paper Series

Randy Barnett has recently argued that the individual mandate is unconstitutional because it is an improper regulation under the Necessary and Proper Clause (in conjunction with the Commerce Clause) because it improperly "commandeers" the people and thereby violates their sovereignty. In this paper, I counter that the argument from sovereignty is unavailing because it is, among other defects, hopelessly ambiguous. The variety of historically attested meanings of "sovereignty" renders the concept useless for purposes of answering questions of comparative authority, including the authority of the Congress to mandate that individuals purchase health insurance from a private market. There is no …

Reform In Motion: The Promise And Perils Of Incorporating Risk Assessments And Cost-Benefit Analysis Into Pennsylvania Sentencing, Steven L. Chanenson

Working Paper Series

Actuarial risk assessment and cost-benefit analyses have become increasingly commonplace in many areas of criminal justice. The integration of these tools in sentencing represents a natural and logical next step. In Pennsylvania, the pace of this development has recently accelerated, as reform legislation now mandates the inclusion of actuarial methodologies into the sentencing architecture. This article considers the promises and the perils of this integration in light of Pennsylvania’s sentencing structure. The authors conclude by presenting four key questions that legislators in Pennsylvania- as well as other jurisdictions beginning to addresses the use of empirical data in sentencing- should consider …

What Is Due To Others: Speaking And Signifying Subject(S) Of Rape Law, Penelope J. Pether

Working Paper Series

Australian journalist Paul Sheehan's representation of the alleged and convicted immigrant Muslim/Arab rapists he demonises in 'Girls Like You', like his representation of the rape survivors in that text, has much to tell us about the law's production of rape law's speaking and signifying subjects, “real rape” victims and survivors, false accusers and perpetrators. This article uses a variety of texts, including 'Girls Like You', recent Australian rape law jurisprudence and legislative reform, texts involving two controversial recent US rape cases — one from Maryland and one from Nebraska — and a recent UK study on attrition in rape prosecutions, …

Making A Case For Legal Writing Instruction … Worldwide, Diane Edelman

Working Paper Series

This article discusses the merits of teaching legal analysis and writing and of developing a legal writing program at a faculty of law, and recommends that law faculties around the world incorporate this subject. Once absent from the American law school curriculum, this subject has become a required subject in all American law schools over the past 25+ years. The article suggests steps for implementing a legal writing course or program, and offers a variety of resources for doing so.

Conflicts Of Interest In Criminal Cases: Should The Prosecution Have A Duty To Disclose?, Anne Poulin

Working Paper Series

This article addresses two types of conflicts of interests that arise in criminal cases: 1) when defense counsel has an employment relation to the prosecutor’s office, and 2) when defense counsel faces criminal investigation or charges. Both these situations threaten both the defendant’s representation and the actual as well as apparent fairness of the proceeding. Yet, only in extreme cases are these conflicts likely to result in a reversal of the defendant’s conviction. As a result, protection of the defendant and the fairness of the process often depends on early intervention, which allows the court to advise the defendant of …

Cause And Conviction: The Role Of Causation In Section 1983 Wrongful Conviction Claims, Teressa E. Ravenell

Working Paper Series

The United States criminal justice system convicts, incarcerates, and, in some instances, executes people for crimes of which they are innocent. Although wrongful convictions may be an inevitable consequence of our criminal justice system, it would seem that a person wrongly deprived of his liberty is entitled to a civil remedy to compensate for the mistakes of the criminal system. Yet persons wrongly convicted of crimes who bring actions under 42 U.S.C. section 1983 for an erroneous arrest, detention, or conviction are often denied monetary compensation.

This Article considers the role of causation in section 1983 wrongful conviction cases. Although …

The Unsigned United Nations Migrant Worker Rights Convention: An Overlooked Opportunity To Change The Brown Collar Migration Paradigm, Beth Lyon

Working Paper Series

The United Nations Convention on the Protection of the Rights of All Migrant Workers and Members of their Families (Migrant Worker Convention or Convention) is one of the United Nations' nine core human rights treaties. The United States has neither signed nor ratified the treaty. Despite various reports and articles assessing potential ratification of the Convention by European and other countries, and an even more robust literature examining potential U.S. ratification of other UN core human rights treaties, there has been no examination of the potential for U.S. ratification of this Convention.

The Convention is the most comprehensive global attempt …

The Place Of 'Higher Law' In The Quotidian Practice Of Law: Herein Of Practical Reason, Natural Law, Natural Rights, And Sex Toys, Patrick Mckinley Brennan

Working Paper Series

The question of the place of higher law in the ordinary practice of law is even now dogged by the brooding omnipresence caricature. This Article seeks to introduce and apply a philosophically defensible account of natural law, the one defended by Thomas Aquinas, to various problematics of contemporary law and jurisprudence. The Article argues that such higher law is not so high as to be relevant only to sexy constitutional questions, as is often supposed, but to everything we do in law. The Article argues that liberals and conservatives alike should acknowledge both the place of natural law in the …

Stopping Nuclear Power Plants: A Memoir, Louis J. Sirico Jr.

Working Paper Series

A memoir of the author's involvement in the anti-nuclear power movement.

Behind The Red Curtain: Environmental Concerns And The End Of Communism, Joseph W. Dellapenna

Working Paper Series

Twenty years ago, the edifice of Communism collapsed constructed over the preceding three-quarters of a century from Berlin to Vladivostok and from Murmansk to Addis Ababa. Suddenly, between 1989 and 1991, all of the Communist states in Europe collapsed, as well as some Communist states in Asia and Africa, while most of the surviving Communist states largely abandoned Communist economic systems. While the crumbling edifice still hangs on, at least in vestigial forms, in some parts of the world, the collapse of the wall serves as an apt metaphor for the destruction of that edifice. The two years between 1989 …

Are Catholics Unreliable From A Democratic Point Of View? Thoughts On The Occasion Of The Sixtieth Anniversary Of Paul Blanshard's American Freedom And Catholic Power, Patrick Mckinley Brennan

Working Paper Series

From 1949 to 1950, Paul Blanshard’s American Freedom and Catholic Power dominated the New York Times best-seller list for eleven months, having captured the attention of American intelligentsia with its claim that “the Catholic problem is still with us” and its call for the formation of a “resistance movement.” Sixty years later, Blanshard’s bigotry is no longer defended in educated circles. Questions remain, though, concerning why Blanshard’s ideas made progress in some of the smartest American minds and throughout much of the culture. Was Blanshard onto something subversive about Catholics? Are Catholics’ commitments not compatible with the demands of American …

Are Legislation And Rules A Problem In Law? Thoughts On The Work Of Joseph Vining, Patrick Mckinley Brennan

Working Paper Series

Written for a conference at Villanova Law School held to celebrate and explore the work of Joseph Vining over forty years, this paper considers the adequacy of Vining’s phenomenology of law. Specifically, it inquires into the accuracy of Vining’s startling claims that “legislation is a problem in law, not central to law” and “rules are nowhere to be found” in law. The argument of the paper is that when -- but only when -- law is understood to be an ordinance of reason in the mind of him or them who have care of the community, for the common good, …

Synthetic Science: A Response To Rabinow, David S. Caudill

Working Paper Series

Rabinow’s description of the unique collaborative goal of synthetic biology at Berkeley, to foster a coproduction among multiple disciplines and perspectives from the outset (as opposed to downstream reflection upon ethical, legal, and social implications), is somewhat misleading. While that particular assemblage is represented as coproductive, the inevitability of science as a coproduction is eclipsed. That shortcoming may well be a strategic compromise to ensure effective collaboration, but it could backfire. Idealized images of science, which might be termed synthetic or artificial, have had adverse consequences in legal and administrative assessments of reliable science.

Constitutional Solipsism: Toward A Thick Doctrine Of Article Iii Duty; Or Why The Federal Circuits’ Nonprecedential Status Rules Are (Profoundly) Unconstitutional, Penelope J. Pether

Working Paper Series

Constitutional Solipsism is the fourth in a series of articles on aspects of the private judging practices which have come to characterize the U.S. state and federal courts since the late 1950s. The first, Inequitable Injunctions: The Scandal of Private Judging in the U.S. Courts, 56 STAN. L. REV. 1435 (2004) gave a critical historical account of the development of the “practices of private judging” in U.S. Courts. Take a Letter, Your Honor: Outing the Judicial Epistemology of Hart v. Massanari, 62 WASH. & LEE L. REV. 1553 (2005), analyzed the development of a distinctive U.S. theory of precedent. Sorcerers, …

Book Review: Carl Cranor, Toxic Torts: Science, Law, And The Possibility Of Justice, David S. Caudill

Working Paper Series

Carl F. Cranor’s Toxic Torts: Science, Law, and the Possibility of Justice is a sustained, comprehensive argument that the Daubert gatekeeping regime has tilted the playing field against injured plaintiffs in toxic tort litigation. More generally, Cranor joins those who argue that the Daubert regime has not fared well in practice. Complex scientific evidence is not handled well in trials because scientific methods, data, and inferential reasoning are not well understood by gatekeeping judges. Cranor’s goal is to help solve this problem by offering a detailed description of the patterns of reasoning, evidence collection, and inference in nonlegal scientific settings. …

Attorneys' Fees Agonistes: The Implications Of Inconsistency In The Awarding Of Fees And Costs In International Arbitrations, John Y. Gotanda

Working Paper Series

The awarding of arbitration costs and attorneys’ fees in international arbitrations is often arbitrary and unpredictable. In one recent investment arbitration where the tribunal deciding a case under the auspices of the international Centre for the Settlement of Investment Disputes (ICSID) had broad discretion to award costs and fees, the tribunal allocated arbitration costs evenly amongst the claimant and respondent and required each party to bear its own fees and expenses, even though the claimant prevailed. In another case where the claimant was successful on its substantive claim, the ICSID tribunal ordered the respondent to pay the claimant US$6 million …

Interest As Damages, John Y. Gotanda, Thierry J. Sénéchal

Working Paper Series

In this article, we posit that when arbitral tribunals decide international disputes, they typically fail to fully compensate claimants for the loss of the use of their money. This failure occurs because they do not acknowledge that businesses typically invest in opportunities that pose a significantly greater risk than the risk reflected in such commonly used standards as U.S. T-bills and LIBOR rates. Claimants also must share the blame when they do not set out a well-constructed claim for interest as damages. However, even when claimants do so, tribunals often award damages at a statutory rate or at rate reflecting …

Self-Love And Forgiveness: A Holy Alliance?, Patrick Mckinley Brennan

Working Paper Series

Forgiving is not pardoning, excusing, condoning, forgetting, or reconciling, nor is forgiving just about a change in emotions on the part of a victim. This paper pursues a virtue-theoretic account of the human person in the context of the theology of Thomas Aquinas, arguing that human forgiveness is the form love takes by an offended toward her offender. The paper argues, first, for the priority of the offended person's self-love and, second, for such self-love's extension into love of the offender as another self. The paper explores in depth the challenges of seeing one's enemy as "another self." Forgiving, the …

Application Of Cascade Theory To Online Systems: A Study Of Email And Google Cascades, April M. Barton

Working Paper Series

Why do markets boom and crash? Why do fads and social norms start and end? The answer is found in a branch of social science literature called “cascade theory.” Cascade theory explains the observable human behavior of imitation: following the actions of someone else simply because one has observed that behavior, rather than following one’s own intuition. This article discusses cascade theory in the context of online systems, namely e-mail and Google. E-mail cascades parallel their offline cascade counterparts as information and misinformation is spread from person to person. However, e-mail cascades also exhibit an amplified herd effect and an …

Environmental Law As A Legal Field: An Inquiry In Legal Taxonomy, Todd S. Aagaard

Working Paper Series

This Article examines the classification of the law into legal fields, first generally and then by specific examination of the field of environmental law. We classify the law into fields to find and to create patterns, which render the law coherent and understandable. A legal field is a group of situations unified by a pattern or set of patterns that is both common and distinctive to the field. We can conceptualize a legal field as the interaction of four underlying constitutive dimensions of the field: (1) a factual context that gives rise to (2) certain policy tradeoffs, which are in …

Strategic Idealizations Of Science To Oppose Environmenal Regulation: A Case Study Of Five Tmdl Controversies, David S. Caudill, Donald E. Curley

Working Paper Series

Proponents of environmental regulation have catalogued various strategies used by takeholders to delay or weaken regulatory efforts, including (1) manufacturing or magnifying uncertainty; (2) demanding “sound science” (and thereby imposing unreasonable standards of evidence); and (3) data quality initiatives that permit deconstruction of credible studies by highlighting inevitable assumptions, funding sources, and areas for further research. Such strategies can be termed “idealizations” of science insofar as they rely on an unrealistic image of good science as somehow capable of avoiding tentative conclusions, institutional interests, consensual assumptions, and the need for further research.

The question remains, however, when does an argument …

Arsenic And Old Chemistry: Images Of Mad Alchemists, Experts Attacking Experts, And The Crisis In Forensic Science, David S. Caudill

Working Paper Series

Drawing on research into the use of experts in early 19th-century criminal trials, the image of mad alchemists in popular culture representations of science, and the distinction between empirical and contingent “interpretive repertoires” in the discourse of scientific controversies, this article explores the controversy over arsenic-detection technologies prior to the Marsh test. In addition to noting the predictable criticism of incompetent expertise in the service of law, this article highlights implied accusations of hubris and amorality on the part of over-confident experts, both in the early 19th-century and in today's crisis of forensic science.

Abortion Across State Lines, Joseph W. Dellapenna

Working Paper Series

In this Article, I propose to analyze conflicts of law precedents and theory to explore the extent to which a state can apply its law on abortion to abortions performed outside the state but bearing a significant connection to the state. In attempting to resolve such questions, we enter into the domain of choice of law, part of the field of conflicts of law. This domain is notoriously unstable and contested. This instability allows legal commentators to project their attitudes towards abortion (and many other matters) in analyzing and construing the relevant authorities to resolve choice of law issues. I …

Direct And Derivative Claims In Securities Fraud Litigation, Richard A. Booth

Working Paper Series

In the typical securities fraud class action under Rule 10b-5, the plaintiff class consists of buyers who seek damages equal to the difference between the price paid for the stock during the fraud period and the lower price that prevails after corrective disclosure. The argument here is that this claim is really an amalgam of direct and derivative claims and that the derivative claims should result in recovery by the corporation for the benefit of all stockholders. There are three types of losses that arise in the typical stock-drop action. First, part of the loss may be attributable to lower …

Incidence And Accidents: Regulation Of Executive Compensation Through The Tax Code, Joy Mullane

Working Paper Series

Congress has enacted a number of tax provisions that aim to penalize companies and their executives when the executive is paid more than Congress thinks is desirable. Congress was motivated to enact these provisions by intense public sentiments regarding executive compensation levels during times of economic turmoil. This article demonstrates, however, that not only are these provisions ineffective at reducing executive compensation levels, but they penalize the wrong people. This article reveals that the penalties do not significantly fall on the executives that Congress was targeting with enactment of the penalties. Instead, these penalties impose costs on a variety of …

Equality, Conscience, And The Liberty Of The Church: Justifying The Controversiale Per Controversialius, Patrick Mckinley Brennan

Working Paper Series

This paper considers the central normative claim of Martha Nussbaum’s Liberty of Conscience: In Defense of America’s Tradition of Religious Equality, viz., that the U.S. Constitution’s religion clauses should be construed to provide equal (and extensive) protection to the vulnerable human faculty called conscience. The paper argues that Nussbaum’s argument from Rawlsian political liberalism that leads to her normative constitutional claim amounts, perversely, to an attempt to justify the controversial by the more controversial. The paper goes on to argue that while equality and conscience are concepts that are reasonably contested, Nussbaum illegitimately gives them priority over the also reasonably …

The Economics Of Deal Risk: Allocating Risk Through Mac Clauses In Business Combination Agreements, Robert T. Miller

Working Paper Series

In any large corporate acquisition, there is a delay between the time the parties enter into a merger agreement (the signing) and the time the merger is effected and the purchase price paid (the closing). During this period, the business of one of the parties may deteriorate. When this happens to a target company in a cash deal, or to either party in a stock-for-stock deal, the counterparty may no longer want to consummate the transaction. The primary contractual protection parties have in such situations is the merger agreement’s “material adverse change” (MAC) clause. Such clauses are heavily negotiated and …