Law Commons^™

Brief Of Amicus Curiae Tax Professors In Support Of Respondent In Moore V. United States, Donald B. Tobin, Ellen P. Aprill

Faculty Scholarship

Petitioners in Moore v. United States have argued to the Supreme Court that the word “incomes” in the Sixteenth Amendment authorizes only the taxation of “realized” income. Thus, they assert, a repatriation tax (referred to as MRT) in the Tax Cuts and Jobs Act is invalid because it taxes unrealized gains. While other briefs in the case explain that, as properly understood, the tax at issue taxes only realized gains, this brief counters the petitioners’ Sixteenth Amendment argument. It explains that economists, accountants, and lawyers in the early twentieth century all defined income in broad terms, embracing the definition of …

Mid-Atlantic Ethics Committee Newsletter, Fall 2023

Mid-Atlantic Ethics Committee Newsletter

No abstract provided.

Center For Health & Homeland Security Newsletter, Spring 2023

Newsletter

No abstract provided.

If A Social Media Platform Was An Intersection, Should Contract Law Or Free Speech Have The Right-Of-Way With Respect To User Content?, Jason R. Hildebrand

Journal of Business & Technology Law

No abstract provided.

Precedent, Reliance, And Morality At The End Of Roe V. Wade, Max Stearns

Maryland Law Review Online

No abstract provided.

Dobbs, Abortion Laws, And In Vitro Fertilization, Kerry Lynn Macintosh

Journal of Health Care Law and Policy

No abstract provided.

Agendia, Inc. V. Becerra: Imposing A Dangerous Assumption Of Unworthiness To Local Coverage Determination, Yifan Wang

Journal of Health Care Law and Policy

No abstract provided.

Against Silence: Why Doctors Are Obligated To Provide Abortion Information, Michelle Oberman

Journal of Health Care Law and Policy

No abstract provided.

Revamping Part 2: An Analysis Of Revisions To The Federal Substance Use Disorder Treatment Confidentiality Regulations, Michelle Rackish

Journal of Health Care Law and Policy

No abstract provided.

A Phoenix From The Ashes: Reproductive Justice In A World Without Roe, Kimberly Mutcherson

Journal of Health Care Law and Policy

No abstract provided.

Table Of Contents

Journal of Health Care Law and Policy

No abstract provided.

Defunding C.O.P.S.: Conditioning Federal Funding To State And Local Law Enforcement Agencies Upon The Implementation Of A Program That Screens Its Current And Future Officers For White Supremacist Affiliations, Jerron R. Wheeler

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

Originalism V. Dynamic Constitutionalism: Implications Of Religious Beliefs On Constitutional Interpretation, Rev. Tj Denley

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

Situating Dobbs, Paula A. Monopoli

Faculty Scholarship

The recent decision in Dobbs v. Jackson Women’s Health has been characterized as an outlier because its effect is to erase a previously recognized constitutional right. This paper situates Dobbs in a broader feminist constitutional history. It asks if this retrenchment is really such a unique turn in American jurisprudence when it comes to protections or “rights” that matter most to women’s lived experience. The paper argues that if one opens the aperture of constitutional history to embrace a more capacious view of rights, those afforded to women have often been eroded or erased by state legislatures, Congress, and courts. …

Environmental Evidence, Seema Kakade

Faculty Scholarship

The voices of impacted people are some of the most important when trying to make improvements to social justice in a variety of contexts, including, criminal policing, housing, and health care. After all, the people with on the ground experience know what is likely to truly effectuate change in their community, and what is not. Yet, such lived experience is also often significantly lacking and undermined in law and policy. People with lived experience tend to be seen as both community experts with valuable knowledge, as well as non-experts with little valuable knowledge. This Article explores the lived experience with …

West Virginia V. Epa: Majorly Questioning Administrative Agency Action & Authority, Halina R. Bereday

Maryland Law Review

No abstract provided.

Reimagining A U.S. Corporate Tax Increase As A Supplemental Subtraction Vat, Daniel S. Goldberg

Faculty Scholarship

The U.S. federal government raises tax revenue almost exclusively through income taxes, both corporate and individual, whereas its trading partners and competitors rely for their national revenue on both income taxes and “destination-based” value added taxes (VATs), which are not imposed on exports but are imposed on imports. As a result, U.S. corporations, which are subject to U.S. corporate income tax, may be at a serious trade disadvantage to competitor non-U.S. corporations with respect to both U.S. domestic sales and foreign sales, if the U.S. corporate income tax exceeds the foreign country’s income tax imposed on those competitors.

The Biden …

The Use And Limits Of Longstanding Practice In Constitutional Law, Spencer G. Livingstone

Maryland Law Review

No abstract provided.

The Unfinished Masterpiece: Compulsion And The Evolving Jurisprudence Over Free Speech, Jonathan Turley

Maryland Law Review

No abstract provided.

Who Are The True Heirs Of Lincoln And Douglas?, Rogers M. Smith

Maryland Law Review

No abstract provided.

“Our Constitution . . . Should Be Read By Intelligent And Patriotic Men”: A Statistical Analysis Of Constitutional Rhetoric, William D. Blake

Maryland Law Review

No abstract provided.

The Trap Chronicles Vol. 2: A Call To Reconsider “Risk” In Federal Supervised Release, Lahny Silva

Maryland Law Review

No abstract provided.

Cybersecurity And Data Breach Harms: Theory And Reality, David W. Opderbeck

Maryland Law Review

No abstract provided.

Federalism And The Right To Travel: Medical Aid In Dying And Abortion, Leslie Francis, John Francis

Journal of Health Care Law and Policy

No abstract provided.

Preventing Eviction And Housing Loss: Taking Advantage Of A One Health Approach And The Human-Companion Animal Bond, Andrea Uhlig, William Bellamy, Megan Amos, Donna Bernstein, Jennifer Brause, Erin Morin, Anne Corrigan, Frank Curriero, Paul Locke

Journal of Health Care Law and Policy

No abstract provided.

Foreword: The Lincoln-Douglas(S) Debates And The Problem Of Constitutional Evil, Mark A. Graber

Maryland Law Review

No abstract provided.

“I Shall Not Forget Or Entirely Forsake Politics On The Bench”: Abraham Lincoln, Dred Scott, And The Political Culture Of The Judiciary In The 1850s, Rachel A. Shelden

Maryland Law Review

No abstract provided.

Douglass, Lincoln, And Douglas Before Dred Scott: A Few Thoughts On Freedom, Equality, And Affirmative Action, Henry L. Chambers, Jr.

Maryland Law Review

No abstract provided.

What To The Nation Is The American Soldier? Shifting Conceptions Of Service, Rights, And Belonging In The Civil War, Julie Novkov

Maryland Law Review

No abstract provided.

Reflections On Stare Decisis, Judge Joseph A. Greenaway, Jr.

Maryland Law Review

No abstract provided.