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Full-Text Articles in Law
Reifying Anderson-Burdick: Voter Protection In The Time Of Pandemic And Beyond, Keeley Gogul
Reifying Anderson-Burdick: Voter Protection In The Time Of Pandemic And Beyond, Keeley Gogul
University of Cincinnati Law Review
No abstract provided.
Saving The Nonessential With Radical Tax Policy, Rodney P. Mock, Kathryn Kisska-Schulze
Saving The Nonessential With Radical Tax Policy, Rodney P. Mock, Kathryn Kisska-Schulze
University of Cincinnati Law Review
Under the Internal Revenue Code of 1986, as amended, for-profit entities are distinguishable from tax-exempt entities in that they, among other factors, pursue profits, and enjoy unrestricted commercial activities. The COVID-19 lockdowns prevented commercial activity for numerous for-profit small businesses. For the first time in United States history, a distinction was made between "essential" and "nonessential" businesses. Such distinction is historically absent in both legal scholarship and tax law; instead, it is a product of governmental reaction to the COVID-19 pandemic. Via executive order, nonessential businesses were characterized as being trivial to the fabric of society, and thus shuttered, while …
When The Conditions Are The Confinement: Eighth Amendment Habeas Claims During Covid-19, Michael L. Zuckerman
When The Conditions Are The Confinement: Eighth Amendment Habeas Claims During Covid-19, Michael L. Zuckerman
University of Cincinnati Law Review
The COVID-19 pandemic cast into harsher relief much that was already true about mass incarceration in the United States. It also cast into harsher relief much that was already true about the legal barriers confronting people seeking to make its conditions more humane. This Article offers a brief overview of the legal landscape as the COVID-19 crisis arose and then surveys eight prominent federal cases involving Eighth Amendment claims related to COVID-19 outbreaks at carceral facilities, most of which included significant litigation over whether they could secure release through habeas corpus. The Article then distills six key tensions from these …