Law Commons^™

2002 Eleventh Circuit Survey: Federal Taxation, David A. Brennen

Law Faculty Scholarly Articles

During 2002 federal courts in the United States decided nineteen cases that directly impact federal tax law in the Eleventh Circuit. These cases involve a variety of tax law matters including Federal Insurance Contributions Act ("FICA") payroll tax, estate and gift tax, IRS authority to levy and assess tax, and discharges in bankruptcy. Other tax-related matters addressed by courts in 2002 that impact tax law in the Eleventh Circuit include inventory recapture in an S-corporation conversion, attorney fees for the prevailing party in a tax dispute, and injunctions against tax preparers. By far the most important tax case decided in …

Kentucky Law Survey: Taxation, Kathryn L. Moore

Law Faculty Scholarly Articles

Certainly the most publicized development in Kentucky tax law during the last five years was the series of decisions in St. Ledger v. Kentucky Revenue Cabinet, striking down two of Kentucky's intangibles taxes. The St. Ledger decisions, however, were not the only tax law development to receive attention.

There were a number of legislative developments of some significance. Specifically, Governor Brereton Jones formed a Tax Policy Commission that comprehensively reviewed Kentucky's tax structure. Although the 1996 General Assembly did not fully embrace the Commission's recommendations over the last five years, the General Assembly did enact some significant legislation. For …

Kentucky Law Survey: Evidence, Robert G. Lawson

Law Faculty Scholarly Articles

This Article is a survey of recent developments in evidence law. It focuses on specific issues, including statements for medical treatment or diagnosis, tape recordings, "probativeness" versus "prejudice," and others.

Kentucky Law Survey: Professional Responsibility, William H. Fortune

Law Faculty Scholarly Articles

This article is a survey of recent Kentucky ethics cases and Kentucky Bar Association ethics opinions. The cases and opinions selected are those of general application but special interest.

Scope Of The Uniform Commercial Code: Advances In Technology And Survey Of Computer Contracting Cases, Harold R. Weinberg, Ameila H. Boss, William J. Woodward Jr.

Law Faculty Scholarly Articles

Since the 1940s, the technology revolution has enabled people to communicate electronically. Sitting at a computer terminal connected to a modem and a telephone wire, it is possible to send a message anywhere in the country (or throughout the world)—to another computer, to a telecopy or telefax machine, even to a telephone. Paper is being replaced by electronic signals as a mode of communication. This revolution calls into question some of the fundamental rules upon which our contracts and the U.C.C. were built. On a broader scale, electronic communication raises issues that include the rights and responsibilities of providers and …

Kentucky Law Survey: Criminal Rules, William H. Fortune

Law Faculty Scholarly Articles

In May 1978 the Kentucky Supreme Court set up a Criminal Rules Revision Committee (Advisory Committee) to study Kentucky's Rules of Criminal Procedure. The purpose of the Advisory Committee was to make recommendations to the Judicial Council. The committee met sixteen times between July 1978 and July 1980, and at the conclusion of its study, submitted a comprehensive revision of the rules of criminal procedure to the judicial council. These proposed revisions went beyond mere amendment of the existing rules. The Advisory Committee drew heavily from the Federal Rules of Criminal Procedure, and ultimately proposed extensive changes in plea bargaining, …

Voir Dire In Kentucky: An Empirical Study Of Voir Dire In Kentucky Circuit Courts, William H. Fortune

Law Faculty Scholarly Articles

Voir dire is the stage of a jury trial at which prospective jurors are questioned under oath by court or counsel to determine their suitability as jurors in the case to be tried. Kentucky's high court has repeatedly recognized the importance of voir dire to the exercise of for-cause and peremptory challenges.

The trial judge's wide discretion in voir dire, however, necessarily makes a review of appellate decisions of minimal assistance in ascertaining what actually occurs during this important phase of a jury trial. Published opinions provide little guidance in this area; information about voir dire must come from a …