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Articles 31 - 42 of 42
Full-Text Articles in Law
The Future Of Federalism? Pierce County V. Guillen As A Case Study, Lynn A. Baker
The Future Of Federalism? Pierce County V. Guillen As A Case Study, Lynn A. Baker
NYLS Law Review
No abstract provided.
Blame It On The Bee Gees: The Attack On Trial Lawyers And Civil Justice, Robert S. Peck, John Vail
Blame It On The Bee Gees: The Attack On Trial Lawyers And Civil Justice, Robert S. Peck, John Vail
NYLS Law Review
No abstract provided.
The Irrational Auditor And Irrational Liability, Adam C. Pritchard
The Irrational Auditor And Irrational Liability, Adam C. Pritchard
Articles
This Article argues that less liability for auditors in certain areas might encourage more accurate and useful financial statements, or at least equally accurate statements at a lower cost. Audit quality is promoted by three incentives: reputation, regulation, and litigation. When we take reputation and regulation into account, exposing auditors to potentially massive liability may undermine the effectiveness of reputation and regulation, thereby diminishing integrity of audited financial statements. The relation of litigation to the other incentives that promote audit quality has become more important in light of the sea change that occurred in the regulation of the auditing profession …
Kelo: One Year Later, Alan C. Weinstein
Kelo: One Year Later, Alan C. Weinstein
Law Faculty Articles and Essays
June of 2006 marked the first anniversary of the United States Supreme Court's ruling in Kelo v. City of New London, making this a good time to analyze the past year's flurry of activity and assess what it means for local governments. As of mid-May of 2006, more than forty states were considering legislation in reaction to the Kelo ruling, and fifteen have already enacted such legislation.
Legislatures, Agencies, Courts And Advocates: How Laws Are Made, Interpreted And Modified, Chai R. Feldblum, Robin Appleberry
Legislatures, Agencies, Courts And Advocates: How Laws Are Made, Interpreted And Modified, Chai R. Feldblum, Robin Appleberry
Georgetown Law Faculty Publications and Other Works
This chapter explains the nature and practice of lawmaking, legal advocacy, and legal research as they relate to the field of work and family. Through reference to the Family and Medical Leave Act of 1993 as a case study, the authors explain the dynamic processes by which laws are made, interpreted and modified by legislatures, administrative agencies and courts, with the help of legal advocates. Their goal is not to provide substantive analysis of laws related to work and family, but rather to enable researchers from a range of disciplines to understand and access the legal system, as it currently …
Reshaping Federal Jurisdiction: Congress's Latest Challenge To Judicial Review, Helen Norton
Reshaping Federal Jurisdiction: Congress's Latest Challenge To Judicial Review, Helen Norton
Publications
This Article examines growing congressional interest in a specific legislative check on judicial power: controlling the types of cases judges are empowered to decide by expanding and/or contracting federal subject matter jurisdiction. Congress has recently sought to shape judicial power through a range of proposals that variously enlarge and compress federal subject matter jurisdiction. In 2004, for example, the House of Representatives voted to strip federal courts of jurisdiction over constitutional challenges to the Defense of Marriage Act and the Pledge of the Allegiance. Just a few months later, the new 109th Congress undertook a groundbreaking expansion of federal subject …
Prevention Of Double Deductions Of A Single Loss: Solutions In Search Of A Problem, Douglas A. Kahn, Jeffrey H. Kahn
Prevention Of Double Deductions Of A Single Loss: Solutions In Search Of A Problem, Douglas A. Kahn, Jeffrey H. Kahn
Articles
In the current tax system, a corporation is treated as a separate taxable entity. This tax system is sometimes referred to as an entity tax or a double tax system. Since a corporation is a separate and distinct entity from its owners, the shareholders, the default rule is that transfers between them are treated as realization events. Without a specific Internal Revenue Code (Code) provision providing otherwise, such transactions will also require the parties to recognize the realized gain or loss. Congress has enacted several nonrecognition corporate provisions when forcing the recognition of income could prevent changes to the form …
The Totality Of The Circumstances Of The Debtor's Financial Situation In A Post-Means Test World: Trying To Bridge The Wedoff/Culhane & White Divide, John A. E. Pottow
The Totality Of The Circumstances Of The Debtor's Financial Situation In A Post-Means Test World: Trying To Bridge The Wedoff/Culhane & White Divide, John A. E. Pottow
Articles
Bankruptcy Judge Eugene Wedoff and Creighton Law School professors Marianne Culhane and Michaela White engage in a spirited debate over a series of law review articles about the proper scope of motions to dismiss a debtor's petition under section 707(b) of the freshly revised Bankruptcy Code. It is an interesting and provocative dialogue, with both sides advancing their respective positions persuasively. As a result, I find myself in the unfortunate position of wanting to agree with both. Since that is impossible, however, this brief article is my attempt to find a middle ground between their two positions. It does so …
Comparative Fiscal Federalism: What Can The U.S. Supreme Court And The European Court Of Justice Learn From Each Other's Tax Jurisprudence?, Reuven S. Avi-Yonah
Comparative Fiscal Federalism: What Can The U.S. Supreme Court And The European Court Of Justice Learn From Each Other's Tax Jurisprudence?, Reuven S. Avi-Yonah
Articles
Last October, a group of distinguished tax experts from the European Union and the United States convened at the University of Michigan Law School for a conference on "Comparative Fiscal Federalism: Comparing the U.S. Supreme Court and European Court of Justice Tax Jurisprudence." The conference was sponsored by the Law School, the European Union Center, and Harvard Law School's Fund for Tax and Fiscal Research. Attendees from Europe included Michel Aujean, the principal tax official at the EU Commission, Servaas van Thie1, chief tax advisor to the EU Council, Michael Lang (Vienna) and Kees van Raad (Leiden), who run the …
Evolving Understandings Of American Federalism: Some Shifting Parameters, Edward A. Purcell Jr.
Evolving Understandings Of American Federalism: Some Shifting Parameters, Edward A. Purcell Jr.
NYLS Law Review
No abstract provided.
Congressional Power And State Court Jurisdiction, Anthony J. Bellia
Congressional Power And State Court Jurisdiction, Anthony J. Bellia
Journal Articles
Federal laws that regulate state institutions give rise to what the Supreme Court has described as the oldest question of constitutional law. In recent years, the Court has confronted questions of congressional power to regulate state legislatures and executives, but has not directly confronted any question of congressional power to regulate state courts. Since the Founding, questions of congressional power to regulate state court jurisdiction of Article III cases have arisen - most notably, congressional power to assign jurisdiction of federal criminal cases to state courts. Today, significant questions of congressional power to regulate state court jurisdiction over non-Article III …
Mental Health Courts And Title Ii Of The Ada: Accessibility To State Court Systems For Individuals With Mental Disabilities And The Need For Diversion, S. Elizabeth Malloy
Mental Health Courts And Title Ii Of The Ada: Accessibility To State Court Systems For Individuals With Mental Disabilities And The Need For Diversion, S. Elizabeth Malloy
Faculty Articles and Other Publications
Access to the judicial system, a fundamental right that has paramount importance in our society, can often present obstacles to people with disabilities in a variety of significant ways. Yet Title II mandates that state and local judicial facilities be accessible to individuals with disabilities. Recent shifts in paradigmatic approaches to special populations such as drug offenders and offenders with mental disabilities have lead to the creation of mental health courts specifically designed to address the needs of the persons with mental disabilities in order to avoid incarceration. Early outcomes in states like Ohio suggest mental health courts may better …