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The Antitrust Legacy Of Justice William O. Douglas, C. Paul Rogers Iii
The Antitrust Legacy Of Justice William O. Douglas, C. Paul Rogers Iii
Cleveland State Law Review
One cannot study the history of antitrust law without running headlong into the opinions of Associate Justice William 0. Douglas. In his thirty-six years on the Supreme Court, he authored thirty-five majority opinions and nearly as many dissenting or concurring opinions in cases involving antitrust questions or issues. It is quite probable that Justice Douglas authored more antitrust opinions, both for the majority and in dissent, than any Supreme Court justice in history. This Article will attempt to further define and refine Justice Douglas' antitrust philosophy by examining his written opinions and writings. It will then attempt to measure that …
The Irs' Classification Settlement Program: Is It An Adequate Tool To Relieve Taxpayer Burden For Small Businesses That Have Misclassified Workers As Independent Contractors, Judson D. Stelter
Cleveland State Law Review
This Note argues that the timely filing of informational tax forms should not be a condition of an IRS Classification Settlement Program (CSP) settlement offer; the CSP should incorporate more settlement options; and the CSP should make settlement offers mandatory. Part II of this Note will discuss the legal history behind worker classification. Part III will demonstrate the unique situation of the small business owner in classifying workers. Part IV will explain § 530, a safe harbor provision for small business owners who have incorrectly classified workers. Part V will introduce the CSP in detail and explain its applications. Part …