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Full-Text Articles in Law

Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti Jan 2011

Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti

Articles

Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.

In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …


The Thirteenth Amendment And Interest Convergence, William M. Carter Jr. Jan 2011

The Thirteenth Amendment And Interest Convergence, William M. Carter Jr.

Articles

The Thirteenth Amendment was intended to eliminate the institution of slavery and to eliminate the legacy of slavery. Having accomplished the former, the Amendment has only rarely been extended to the latter. The Thirteenth Amendment’s great promise therefore remains unrealized.

This Article explores the gap between the Thirteenth Amendment’s promise and its implementation. Drawing on Critical Race Theory, this Article argues that the relative underdevelopment of Thirteenth Amendment doctrine is due in part to a lack of perceived interest convergence in eliminating what the Amendment’s Framers called the “badges and incidents of slavery.” The theory of interest convergence, in its …


Judges' Gender And Employment Discrimination Cases: Emerging Evidence-Based Empirical Conclusions, Pat K. Chew Jan 2011

Judges' Gender And Employment Discrimination Cases: Emerging Evidence-Based Empirical Conclusions, Pat K. Chew

Articles

This article surveys the emerging empirical research on the relationship between the judges' gender and the results in employment discrimination cases.


Arbitral And Judicial Proceedings: Indistinguishable Justice Or Justice Denied?, Pat K. Chew Jan 2011

Arbitral And Judicial Proceedings: Indistinguishable Justice Or Justice Denied?, Pat K. Chew

Articles

This is an exploratory study comparing the processes and outcomes in the arbitration and the litigation of workplace racial harassment cases. Drawing from an emerging large database of arbitral opinions, this article indicates that arbitration outcomes yield a lower percentage of employee successes than in litigation of these types of cases. At the same time, while arbitration proceedings have some of the same legal formalities (legal representation, legal briefs), they do not have other protective procedural safeguards.