Law Commons^™

The Anti-Injunction Act And The Individual Mandate, Steve R. Johnson

Scholarly Publications

The Supreme Court will soon consider challenges to constitutionality of the so-called individual mandate portion of the Patient Protection and Affordable Care Act of 2010 (PPACA). It is important for the nation that the Court render a decision on the merits. This could be derailed, however, were the Court to dispose of the case by holding that the Anti-Injunction Act (AIA) and the Declaratory Judgment Act (DJA) preclude pre-enforcement review. Disposition on those grounds would subject the federal government, states, businesses, and individuals to years of additional uncertainty, inconvenience, and expense.

Fortunately, that threat to resolution on the merits can …

Welfare Enhancing Regulation Exemptions, Murat C. Mungan

Scholarly Publications

Sanctions for regulation violations are used to deter conduct which could potentially result in great social harms. This practice over-deters talented entities and under-deters untalented entities, which leads to social losses. This paper analyzes whether and how such social losses can be mitigated. I show that this can be achieved by allowing regulatees to purchase passes exempting them from regulations at appropriate prices.

False Efficiency And Missed Opportunities In Law And Economics, Shawn J. Bayern

Scholarly Publications

This Article points out a simple flaw common to many law-and-economics analyses, ranging from fundamental models like the Hand Formula to narrower arguments like those that oppose the doctrine of unconscionability.

The flaw is straightforward: economic analyses of law often assume, either implicitly or explicitly that when it is more efficient for an activity to occur than for it not to occur it is efficient for legal rules to encourage the activity. Even on grounds of efficiency alone, however, knowing in isolation whether an activity produces more wealth than its absence is insufficient to conclude that the activity is efficient. …

Organizational Apologies: Bp As A Case Study, Erin O'Hara O'Connor

Scholarly Publications

On April 20, 2010, the Macondo oil well ruptured during the final phases of exploratory drilling. Methane gas and other substances spewed from the well onto the Deepwater Horizon drilling platform causing an explosion and fire that killed eleven crewmen and ultimately sank the platform. Over the next three months, the well, located approximately 250 miles southeast of Houston, Texas, spilled as much as 184 million gallons of oil into the Gulf of Mexico. In the aftermath, the U.S. government banned deepwater drilling for several months while applicable regulations were toughened.

The well’s majority owner was BP PLC, formerly known …

Taxes, Free Expression, And Adult Entertainment, Steve R. Johnson

Scholarly Publications

The interaction of morality and money produces interesting results. One manifestation is legislation in some states and proposals in others to impose higher taxes on “gentlemen’s show lounges” (OK, I mean strip clubs) and other venues of adult entertainment.

In 2010 and 2011 two state supreme courts passed on the legality of different forms of those taxes, upholding them against challenges that they infringed on free speech/free expression rights protected by the First Amendment of the U.S. Constitution. This installment of the column considers those two decisions: the February 2010 Utah decision in Bushco v. Utah State Tax Commi …

Cohen: Hard Case Makes (Semi) Bad Law, Steve R. Johnson

Scholarly Publications

The first Justice Harlan famously cautioned that hard cases can lead to bad law. United States v. Clark, 96 U.S. 37, 49 (1878) (dissenting opinion). This aphorism captures the reality that, when confronted with litigating equities strongly favoring one party, judges tend to massage doctrine to support judgment for that party.

The Bonds That Tie: The Politics Of Motherhood And The Future Of Abortion Rights, Mary Ziegler

Scholarly Publications

What is the relationship between women’s still predominant share of caretaking work and the constitutional recognition of a right to choose abortion? Caretaking-based rationales for abortion rights have become increasingly prominent in the Supreme Court's abortion jurisprudence, as well as in abortion-rights litigation. These justifications propose that women tend overwhelmingly to raise their own children. Consequently, as the argument goes, the decision to give birth creates a lifetime commitment for most women, and in some cases, may cost women valuable career or educational opportunities.

When care taking-based rationales first appeared in the early 1970s in debate about rights to both …

Florida State Law Alumni Magazine (Fall 2011), Florida State University College Of Law Office Of Development And Alumni Affairs

Alumni Newsletter & FSU Law Magazine

No abstract provided.

The Unaffordable Health Act: A Response To Professors Bagley And Horwitz, Jeffrey H. Kahn, Douglas A. Kahn

Scholarly Publications

No abstract provided.

New Light On Auer/Seminole Rock Deference, Steve R. Johnson

Scholarly Publications

We have been engaged in an extended exploration of doctrines under which courts may defer to positions and interpretations by state and local tax agencies. The immediately prior installment of this column discusses such deference under state equivalents of what is known as the Auer or Seminole Rock principle, under which courts usually defer to agency interpretations of the agencies’ own ambiguous regulations.

About two weeks after the publication of that installment, the U.S. Supreme Court handed down a major new decision on the Auer principle: Talk America, Inc. v. Michigan Bell Telephone Co. Talk America bids fair to be …

The Operation Of The Individual Mandate, Jeffrey H. Kahn

Scholarly Publications

In this article, Kahn describes the technical operation of omportion portions of the individual healthcare mandate, including the application of the penalty provision. Kahn finds that there are problems with the technical drafting of that provision and that serious gaps and ambiguities abound.

Live Hearings And Paper Trials, Emily Spottswood

Scholarly Publications

This Article explores a constantly recurring procedural question: When is fact-finding improved by a live hearing or trial, and when would it be better to rely on a written record? Unfortunately, when judges, lawyers, and rulemakers consider this issue, they are led astray by the widely shared—but false—assumption that a judge can best determine issues of credibility by viewing the demeanor of witnesses while they are testifying. In fact, a large body of scientific evidence indicates that judges are more likely to be deceived by lying or mistaken witnesses when observing live testimony than if the judges were to review …

Edelin: The Remaking Of A Headline Abortion Trial, Mary Ziegler

Scholarly Publications

When did we leave the era of headline abortion trials behind us? Conventional historical accounts suggest that high-profile criminal trials were a defining feature of the legal and political landscape before Roe. Although relatively infrequent before Roe, blockbuster trials had tremendous symbolic importance, offering evidence of when abortion would be publicly denounced rather than privately tolerated. Notorious abortion trials fell into several different categories: soap operas involving complex social entanglements and prosecutions of practitioners who were celebrities in their own right.

Roe v. Wade is thought to have put an end to the era of the high-profile abortion trial. In …

Deference To Tax Agencies' Interpretation Of Their Regulations, Steve R. Johnson

Scholarly Publications

This installment closes a loop begun in the last installment of this column. We have been exploring the degrees of deference accorded by the courts to interpretations and positions taken by state and local revenue agencies. The last installment examined conditional deference doctrines, that is, deference specific to particular situations or conditioned on the existence of particular conditions. That installment noted one line of conditional deference, applying to cases in which agencies are interpreting their own regulations. This is often called Auer deference, after one of the most prominent cases of the line. Because of the richness of the Auer …

Mcdonald's Other Right, Samuel L. Wiseman

Scholarly Publications

No abstract provided.

Conditional Deference To Tax Authorities, Steve R. Johnson

Scholarly Publications

Recent installments of this column have explored an important point of intersection between administrative law and tax law: the degree of deference that courts accord to rules, regulations, and statutory interpretation positions of state and -local revenue agencies. This column continues that exploration. It examines what I call “conditional deference,” that is, according deference to the agency only when particular, defined conditions are present.

The first part below sets the context by describing Skidmore and Mead, two leading federal conditional deference cases. The second part contrasts state conditional deference doctrines, with particular emphasis on the operation of those doctrines in …

Do Treasury And The Irs Have To Explain Their Choices?, Steve R. Johnson

Scholarly Publications

The validity of tax regulations has been challenged by taxpayers almost as long as there have been tax regulations. Now, however, we are in a period of unusually high activity on this front. The Supreme Court recently upheld the validity of a regulation under section 3121 in Mayo Foundation for Medical Ed. and Research v. United States, 131 S. Ct. 704 (2011); many cases are testing the validity of regulations extending the six-year statute of limitations under section 6501(e) to basis overstatements (or, as the Service would put it, clarifying the law in this regard); and many cases are …

Formulating A Law Of Sustainable Energy: The Renewables Component, Hannah J. Wiseman, Lindsay Grisamer, E. Nichole Saunders

Scholarly Publications

No abstract provided.

Disgust And The Problematic Politics Of Similarity, Courtney Megan Cahill

Scholarly Publications

No abstract provided.

Complex Financial Institutions And Systemic Risk, Manuel A. Utset

Scholarly Publications

No abstract provided.

Florida State Law Alumni Magazine (Spring 2011), Florida State University College Of Law Office Of Development And Alumni Affairs

Alumni Newsletter & FSU Law Magazine

No abstract provided.

Mayo And The Future Of Tax Regulations, Steve R. Johnson

Scholarly Publications

Of the heady early days of the French Revolution, Wordsworth wrote: “Bliss it was in that dawn to be alive. But to be young was very heaven.” Those of us interested in the intersection of tax law and administrative law may be excused if we feel similar exhilaration about the time in which we live.

In terms of the intersection, this is the most exciting moment in the tax history of the United States. Recent cases have tested – and cases still in progress continue to test –- the validity of several Treasury regulations:

1. On January 11 the Supreme …

Chevron Deference To State Tax Agencies, Steve R. Johnson

Scholarly Publications

The last installment of this column inaugurated a multi-installment project examining judicial doctrines of deference to interpretations and positions taken by state and local tax agencies. We noted that in the various states, these doctrines fall into about a half dozen categories.

This installment explores one of those categories. A major deference rule in federal administrative law (including tax law) emanates from the U.S. Supreme Court’s famous Chevron case. This installment considers the extent to which Chevron and similar approaches are applied in state and local tax cases.

The first part be low briefly describes C …

Following The Apa Will Not Eliminate Useful Guidance, Steve R. Johnson

Scholarly Publications

No abstract provided.

Rethinking The Board's Duty To Monitor: A Critical Assesment Of The Delaware Doctrine, Eric J. Pan

Florida State University Law Review

No abstract provided.

Harming Business Clients With Zealous Advocacy: Rethinking The Attorney Advisor's Touchstone, Paula Schaefer

Florida State University Law Review

No abstract provided.

Symbolic Religious Expression On Public Property: Implications For The Integrity Of Religious Associations, Angela C. Carmella

Florida State University Law Review

No abstract provided.

The Class Action Fairness Act Of 2005: The Limits Of Its Text And The Need For Legislative Clarification, Not Judicial Interpretation, Kristen L. Wenger

Florida State University Law Review

No abstract provided.

Separating Contract And Promise, Aditi Bagchi

Florida State University Law Review

No abstract provided.

Jurisprudential Juxtaposition: Application Of Graham V. Florida To Adult Sentences, John "Evan" Gibbs

Florida State University Law Review

No abstract provided.