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Articles 61 - 84 of 84
Full-Text Articles in Law
Simple Audits For Simple Tax Partnerships, Andrew L. Lawson
Simple Audits For Simple Tax Partnerships, Andrew L. Lawson
Tennessee Law Review
New rules targeting sophisticated tax partnerships unnecessarily burden small, unsophisticated taxpayers. This is a familiar narrative in partnership tax. This time, the story takes place in the rules that prescribe the process by which the IRS audits and collects tax from partnerships and partners. Designed to limit abuse, the rules are highly complex and needlessly saddle small, simple businesses with increased compliance costs and potentially excessive tax liability. Ironically, at the same time, the rules leave loopholes for sophisticated organizations able to exploit them. This Article explains these disparate consequences and suggests solutions to both limit the loopholes for large …
Adjusting Pre- And Post-Judgment Interest Rates For Consumer Debt Collection Actions, Christine Abely
Adjusting Pre- And Post-Judgment Interest Rates For Consumer Debt Collection Actions, Christine Abely
Tennessee Law Review
This Article discusses how states can set fair, just, and equitable statutory pre- and post-judgment interest rates in the context of consumer debt collection litigation. Where states set pre- and post-judgment interest rates applicable to state civil actions, they generally choose one of the two following methods: (1) a fixed rate of interest, in some cases set decades ago and far exceeding the current market rate; or (2) a floating rate with a fixed percentage of interest added. Federal courts in civil actions with federal question jurisdiction apply a purely floating rate of interest tracking a market benchmark to calculate …
The Regulation Of Equity Index Futures, Lynn Bai
The Regulation Of Equity Index Futures, Lynn Bai
Transactions: The Tennessee Journal of Business Law
Equity index futures are one of the most actively traded derivative instruments in financial markets around the world. Advancements in trading and clearing technologies transformed the marketplace over the past two decades. Regulation drastically changed to keep pace with the market’s development. New rules have been implemented covering trading activities, risk management, market surveillance, and customer protection. Legal literature on the regulation of this important financial instrument is surprisingly antiquated. Existing papers were written decades ago and do not reflect the true metes and bounds of today’s regulatory landscape. This paper fills the void. It provides a comprehensive discussion of …
Ethical Considerations: Corporate Social Responsibility And The 21st Century, Joan Macleod Heminway, Irma S. Russell
Ethical Considerations: Corporate Social Responsibility And The 21st Century, Joan Macleod Heminway, Irma S. Russell
Book Chapters
This chapter provides perspectives on the balance of professional and personal ethical considerations that lawyers must achieve to deal effectively and ethically with the conundrums they face in their representation of business clients. This task requires consideration of both issues that some might regard as isolated (or at least mundane and local) and, at the same time, issues that are global and existential—critical to the survival of our species. Although the focus is on the role of lawyers, the challenges con- fronted by lawyers and the rules governing their conduct also inform the ethical responsibilities and role of nonlawyers.
The …
Digitalisation And Its Impact On Innovation, Maurice E. Stucke, Ariel Ezrachi
Digitalisation And Its Impact On Innovation, Maurice E. Stucke, Ariel Ezrachi
Scholarly Works
Innovation is generally seen as good. Promoting innovation especially in the digital economy is often deemed vital. Increasing the level of innovation, after all, can promote sustainable development, economic growth, prosperity, and citizens’ overall welfare. So how can policy makers spur innovation in the digital economy? While there is no simple recipe, this study explores the interplay between innovation and the digital economy from the following seven angles: 1. Theoretical economic literature; 2. Macro view of current innovation levels; 3. Emerging trends in the digital economy; 4. Implications of sub-optimal innovation levels; 5. Variables that affect the supply of innovation; …
Parens Patriae And The Disinherited Child, Michael J. Higdon
Parens Patriae And The Disinherited Child, Michael J. Higdon
Scholarly Works
Most countries have safeguards in place to protect children from disinheritance. The United States is not one of them. Since its founding, America has clung tightly to the ideal of testamentary freedom, refusing to erect any barriers to a testator’s ability to disinherit his or her children—regardless of the child’s age or financial needs. Over the years, however, disinheritance has become more common given the evolving American family, specifically the increased incidences of divorce, remarriage, and cohabitation. Critics of the American approach have offered up solutions largely based on the two models currently employed by other countries: 1) the forced …
Of Wigs, Wickets, And Moonshine: Leadership Development Lessons From An International Collaboration, Douglas A. Blaze
Of Wigs, Wickets, And Moonshine: Leadership Development Lessons From An International Collaboration, Douglas A. Blaze
Scholarly Works
No abstract provided.
Brief Of Amici Curiae Legal Scholars In Support Of Equality In Support Of Respondents, Fulton V. City Of Philadelphia, Michael J. Higdon
Brief Of Amici Curiae Legal Scholars In Support Of Equality In Support Of Respondents, Fulton V. City Of Philadelphia, Michael J. Higdon
Scholarly Works
No abstract provided.
Dying For Equal Protection, Teri Dobbins Baxter
Dying For Equal Protection, Teri Dobbins Baxter
Scholarly Works
When health policy experts noticed that health outcomes for African Americans were consistently worse than those of their White counterparts, many in the health care community assumed that the poor outcomes could be blamed on poverty and lifestyle choices. Subsequent research told a different story. Studies repeatedly showed that neither money, nor marriage, nor educational achievement protect African American men, women, or children from poor health. Instead, the disparities were more likely explained by racism. Specifically, multiple studies have shown that experiencing racism has been linked to increased infant and maternal mortality rates, elevated stress levels, and an increased risk …
Professor Julian Conrad Juergensmeyer’S "Impact": Scholarly, Theoretical, And Practical, Becky Jacobs
Professor Julian Conrad Juergensmeyer’S "Impact": Scholarly, Theoretical, And Practical, Becky Jacobs
Scholarly Works
It is difficult to believe that a decade has passed since the original Festschrift in honor of the occasion of Julian Conrad Juergensmeyer’s 45th year of teaching. That first Festschrift was an impressive and moving scholarly tribute to Julian’s impact on his colleagues, on his students, and on broader legal doctrine. Yet, despite the many accolades received and accomplishments documented in Festschrift I, Julian lamented with typical humility and self-deprecation, in his Introduction and Thank You that he had “never succeeded in developing a course which adequately links the coverage of land use and environmental law[,]” but that he hoped …
Treating Professionals Professionally: Requiring Security Of Position For All Skills-Focused Faculty Under Aba Accreditation Standard 405(C) And Eliminating 405(D), Lucille Jewel
Scholarly Works
In 2014, the American Bar Association (ABA) decided to retain Accreditation Standard 405 in its current form to preserve tenure for law faculty as well as the status, security of position, governance rights, and academic freedom that tenure provides. In doing so, the ABA also preserved the long-standing hierarchy that elevates doctrine-focused faculty over skills-focused faculty. That hierarchy discriminates against skills-focused faculty, particularly those who specialize in legal writing--most of whom are women. This paper calls on the ABA to address this discrimination against skills-focused faculty and the negative effects it has on schools, faculty, and students. As explained in …
Private Debt And Public Violence [Reviews], Wendy A. Bach
Private Debt And Public Violence [Reviews], Wendy A. Bach
Scholarly Works
No abstract provided.
The United States International Religious Freedom Act, Nonstate Actors, And The Donbas Crisis, Robert C. Blitt
The United States International Religious Freedom Act, Nonstate Actors, And The Donbas Crisis, Robert C. Blitt
Scholarly Works
This chapter explores whether recent changes to the International Religious Freedom Act (IRFA) furnish the U.S. government with effective tools for engaging with and taking potential action against nonstate actors, such as the self-proclaimed Donetsk People’s Republic (DPR) and the Luhansk People’s Republic (LPR), operating in the context of the Donbas crisis. Among the major amendments to IRFA introduced at the end of 2016, the statute now provides the U.S. government with the formal obligation to report on violent nonstate actors (NSAs) found to be violating freedom of religion or belief. In addition, the executive branch may designate those NSAs …
Rethinking Libel For The Twenty-First Century, Glenn Harlan Reynolds
Rethinking Libel For The Twenty-First Century, Glenn Harlan Reynolds
Scholarly Works
Today, many institutional arrangements reached in the mid-twentieth century are being rethought and renegotiated. One such arrangement involves libel, and the responsibility of publishers for harm they cause via defamation. In his recent concurrence to the denial of certiorari in the case of McKee v. Cosby, Justice Clarence Thomas called for the Supreme Court to revisit the constitutional protections for publishers of libelous material, arguing that the existing arrangement, dating to New York Times Co. v.Sullivan and its progeny, is out of date and unsupported by the Constitution. As even some left-leaning scholars note, he may have a point, and …
Sustainable And Unchallenged Algorithmic Tacit Collusion, Maurice Stucke
Sustainable And Unchallenged Algorithmic Tacit Collusion, Maurice Stucke
Scholarly Works
No abstract provided.
The Impact Of Ban-The-Box Measures, Alex B. Long
The Impact Of Ban-The-Box Measures, Alex B. Long
Scholarly Works
No abstract provided.
Copyright And Dissent, Tomer S. Stein
Copyright And Dissent, Tomer S. Stein
Scholarly Works
This Essay brings to the fore the hitherto unnoticed feature of copyright: Copyright incentivizes dissent and protects marginalized authors. Absent copyright protection that allows authors to recoup their risks and costs, producers of unpopular works that deviate from the mainstream would have no incentives to pursue their socially valuable endeavors, unlike authors who reap reputational gains from catering to popular opinion. This insight has the potential for changing the terms, as well as the conclusions, of the ongoing debate over the desirability of copyright protections. Specifically, I demonstrate that the dissent-protecting rationale both coherently explains and aligns with all justificatory …
Parens Patriae And The Disinherited Child, Michael Higdon
Parens Patriae And The Disinherited Child, Michael Higdon
College of Law Faculty Scholarship
Most countries have safeguards in place to protect children from disinheritance. The United States is not one of them. Since its founding, America has clung tightly to the ideal of testamentary freedom, refusing to erect any barriers to a testator’s ability to disinherit his or her children—regardless of the child’s age or financial needs. Over the years, however, disinheritance has become more common given the evolving American family, specifically the increased incidences of divorce, remarriage, and cohabitation. Critics of the American approach have offered up solutions largely based on the two models currently employed by other countries: 1) the forced …
Review Of: The First: How To Think About Hate Speech, Campus Speech, Religious Speech, Fake News, Post-Truth, And Donald Trump, Rebecca Kite
Review Of: The First: How To Think About Hate Speech, Campus Speech, Religious Speech, Fake News, Post-Truth, And Donald Trump, Rebecca Kite
College of Law Faculty Scholarship
No abstract provided.
The Top 100 Law Reviews: A Reference Guide Based On Historical Usnwr Data, Brad Areheart
The Top 100 Law Reviews: A Reference Guide Based On Historical Usnwr Data, Brad Areheart
Scholarly Works
The best proxy for how other law professors react and respond to publishing in main, or flagship, law reviews is the US News and World Report (USNWR) rankings. This paper utilizes historical USNWR data to rank the top 100 law reviews. The USNWR rankings are important in shaping many – if not most – law professors’ perceptions about the relative strength of a law school (and derivatively, the home law review). This document contains a chart that is sorted by the 10-year rolling average for each school, but it also contains the 5-year and 15-year rolling averages. This paper also …
Women Should Not Need To Watch Their Husbands Like [A] Hawk: Misappropriation Insider Trading In Spousal Relationships, Joan Macleod Heminway
Women Should Not Need To Watch Their Husbands Like [A] Hawk: Misappropriation Insider Trading In Spousal Relationships, Joan Macleod Heminway
Scholarly Works
This article endeavors to sort through and begin to resolve key unanswered questions regarding spousal misappropriation as a basis for U.S. insider trading liability, some of which apply to insider trading more broadly. It identifies and describes misappropriation insider trading liability under U.S. law, recounts and analyzes probative doctrine and policy relevant to spousal misappropriation cases, and (before briefly concluding) offers related observations about the impact of that doctrine and policy on a specific motivating Securities and Exchange Commission ("SEC") enforcement action and other spousal misappropriation cases.
The analysis undertaken in the article supports enforcement actions based on a strong …