Law Commons^™

Reply Brief. Lavigne V. Cajun Deep Foundations, L.L.C., 137 S.Ct. 1328 (2017) (No. 16-464), 2016 Wl 9443770, Eric Schnapper, J. Arthur Smith, Iii, Justin M. Delaune

Court Briefs

QUESTIONS PRESENTED (1) To establish a prima facie case of discriminatory termination, is a plaintiff required to show that he was replaced by someone outside his or her protected group?* (2) Under Title VII of the Civil Rights Act of 1964, a plaintiff prior to:bringing a civil action must first file a charge with the EEOC, usually within 300 days of the action complained of. The Question Presented is: Where a claimant files a timely Title VII charge asserting that employer conduct was the result of a particular unlawful motive, may the claimant after the end of the charge-filing period …

Can A Cost Sharing Arrangement Prevent A Tax Shelter Label?, Jeffrey M. Kadet

Articles

In connection with an ongoing effort of the government to examine certain Microsoft documents, the government on October 12, 2016, stated in a filed document that one of the transactions at issue is "unquestionably" a tax shelter for purposes of section 7525. The significance of that is in whether some written communications should be protected from IRS scrutiny by the section 7525 confidentiality privilege that may apply to tax advice between a taxpayer and tax practitioners. Under section 7525(b)(2), written communications will not qualify if they are "in connection with the promotion of the direct or indirect participation of the …

Petition For A Writ Of Certiorari. Lavigne V. Cajun Deep Foundations, L.L.C., 137 S.Ct. 1328 (2017) (No. 16-464), 2016 Wl 5929996, Eric Schnapper, J. Arthur Smith, Iii, Justin M. Delaune

Court Briefs

QUESTIONS PRESENTED (1) To establish a prima facie case of discriminatory termination, is a plaintiff required to show that he was replaced by someone outside his or her protected group? (2) Under Title VII of the Civil Rights Act of 1964, a plaintiff prior to:bringing a civil action must first file a charge with the EEOC, usually within 300 days of the action complained of. The Question Presented is: Where a claimant files a timely Title VII charge asserting that employer conduct was the result of a particular unlawful motive, may the claimant after the end of the charge-filing period …

Thoughts On Treasury's White Paper On Eu State Aid, Jeffrey M. Kadet

Articles

The U.S. Department of the Treasury on August 24 issued a White Paper that expresses its concerns about the European Commission’s efforts to apply the European Union’s State aid restrictions to multinational enterprises’ profit-shifting structures. This article comments on two aspects of the white paper that are technically correct, but require a little more explanation for readers to understand their significance. These two aspects are:

First, the article clarifies that the general comments that the White Paper makes about “call[ing] into question the ability of Member States to honor their bilateral tax treaties” might be true, but the specifics of …

Effects Of Australia's Maal And Dpt On Internet-Based Businesses, Antony Ting, Tommaso Faccio, Jeffrey M. Kadet

Articles

Australia has received considerable attention as a result of its unilateral actions to discourage multinational profit shifting. Those actions include the 2015 enactment of the Multinational Anti-Avoidance Law and the Australian Treasury’s May 2016 proposal for a diverted profits tax. This article considers how those actions might affect non-Australian multinational entities that conduct internet platform services for, and earn revenues from, Australian customers if those MNEs take no action. It also reviews structural alternatives.

As will be seen from the example set out in the article, the Australian royalty withholding tax is a major portion of the possible tax increases …

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2, Jeffrey M. Kadet, David Koontz

Articles

MNCs and their advisors have seemingly taken ethics out of the mix when considering the profit-shifting tax structures they have so prolifically and enthusiastically implemented over the past several decades. There may be a variety of reasons for this. First, U.S. tax law is a self-assessment system, meaning that in most cases taxpayers compute and pay tax without advance approval of their tax positions from the IRS. No third party technical test or propriety standard has to be passed on the front end for any tax strategy or structure. Second, direct personal benefits accrue to management and advisors from implementing …

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 1, Jeffrey M. Kadet, David Koontz

Articles

MNCs and their advisors have seemingly taken ethics out of the mix when considering the profit-shifting tax structures they have so prolifically and enthusiastically implemented over the past several decades. There may be a variety of reasons for this. First, U.S. tax law is a self-assessment system, meaning that in most cases taxpayers compute and pay tax without advance approval of their tax positions from the IRS. No third party technical test or propriety standard has to be passed on the front end for any tax strategy or structure. Second, direct personal benefits accrue to management and advisors from implementing …

Petition For A Writ Of Certiorari. Lavigne V. Cajun Deep Foundations, L.L.C., 137 S.Ct. 1328 (2017) (No. 16-464), 2016 U.S. S. Ct. Briefs Lexis 3646, 2016 Wl 5929996, Eric Schnapper, Ruth W. Woodling

Court Briefs

No abstract provided.

Profit-Shifting Structures And Unexpected Partnership Status, Jeffrey M. Kadet, David Koontz

Articles

Many U.S.- and foreign-based MNCs that have implemented carefully researched tax strategies to reduce their income taxes are coming under increased scrutiny. Most MNC tax strategies involve businesses they conduct worldwide, but which are managed from the U.S. These strategies have several factors in common:

(i) Companies established in tax havens or otherwise structured to attract little if any tax;

(ii) Intercompany agreements placing commercial risk and intangibles in such companies, thereby shifting profits to such companies;

(iii) Conduct of centralized activities and functions in the U.S. (in addition to group senior management), which are integral to and which critically …

Reply Brief Of Petitioners. Knight V. Thompson, 136 S.Ct. 2534 (2016) (No. 15-999), 2016 U.S. S. Ct. Briefs Lexis 1645, 2016 Wl 1555013+A12, Eric Schnapper, Mark Sabel, Peter Fruin, Randall C. Marshall, Roy S. Haber

Court Briefs

QUESTION PRESENTED Section 3 of the Religious Land Use and Institutionalized Persons Act of 2000 ("RLUIPA") prohibits state and local governments from imposing "a substantial burden on the religious exercise of a person residing in or confined to an institution . . . unless the government demonstrates that imposition of the burden on that person": (1) "is in furtherance of a compelling governmental interest," and (2) "is the least restrictive means of furthering that compelling governmental interest."42 U.S.C. § 2000cc-l(a). The Question Presented is: Whether RLUIPA requires that prison officials actually consider and demonstrate a sufficient basis for rejecting widely …

Brief In Opposition. City Of Houston V. Zamora, 136 S.Ct. 2009 (2016) (No. 15-868), 2016 U.S. S. Ct. Briefs Lexis 1615, 2016 Wl 1445907, Eric Schnapper, Kim Ogg, Scott Poerschke, Randall L. Kallinen, Robert Mcknight, Jr.

Court Briefs

QUESTIONS PRESENTED (1) Does the liability standard in Staub v. Proctor Hospital, 562 U.S. 411 (2011), apply to retaliation claims under Title VII? (2) Under Staub, where a supervisor for an unlawful purpose has engaged in conduct that was intended to and did in fact cause an adverse employment action, the existence of an independent investigation by other officials does not limit liability unless that investigation reveals a new basis for that adverse action that is “unrelated” to the conduct of the supervisor. The second question presented is: Should the Court overturn the decision in Staub, and hold that an …

Petition For A Writ Of Certiorari. Flowers V. Troup County School District, 136 S.Ct. 2510 (2016) (No. 15-1144), 2016 Wl 1042969, Eric Schnapper, Ruth W. Woodling

Court Briefs

QUESTION PRESENTED Reeves v. Sanderson Plumbing Products, Inc., held in an action under the Age Discrimination in Employment Act, that a plaintiff may ordinarily prove the existence of an unlawful motive by establishing a prima facie case and demonstrating the falsity of the employer’s proffered explanation for the disputed employment, and that a plaintiff who does so need not also offer some other additional evidence of discrimination. The Eleventh Circuit held in this Title VII action that the existence of an unlawful motive may not be established in that manner; a plaintiff who establishes a prima facie case and the …

Beps - A Primer On Where It Came From And Where It’S Going, Jeffrey M. Kadet

Articles

Governments throughout the world have been losing many billions of dollars of tax revenues from “legal” tax avoidance conducted by many multinational groups (MNEs) through aggressive structuring of operations and transactions that often lack economic reality so as to earn profits that are subjected to zero or low-taxation. The success of this “legal” tax avoidance motivated the G-20 and the OECD to initiate the two-year Base Erosion and Profit Shifting (BEPS) project, which took place from 2013 to 2015.

This discussion of the BEPS project is intended to give the reader an understanding of the project’s origin, its objectives, and …

Petion For A Writ Of Certiorari. Knight V. Thompson, 136 S.Ct. 2534 (2016) (No. 15-999), 2016 U.S. S. Ct. Briefs Lexis 542, 2016 Wl 447654, Eric Schnapper, Mark Sabel, Peter Fruin, Randall C. Marshall, Roy S. Haber

Court Briefs

QUESTION PRESENTED In Holt v. Hobbs, 135 S.Ct. 853 (2015), this Court held that the Religious Land Use and Institutionalized Persons Act of 2000 (“RLUIPA”), renders unlawful an absolute ban on inmates' wearing a beard for religious reasons. The Eleventh Circuit, subsequent to and despite this Court's decision in Holt, rejected a RLUIPA challenge to Alabama's similarly inflexible policy prohibiting all male inmates from wearing long hair for religious reasons. A vast majority of states, the District of Columbia, and all federal prisons accommodate inmates whose religious practices include wearing beards or long hair. The Question Presented is: Whether Alabama's …

Reply Brief. Frew V. Traylor, 136 S.Ct. 1159 (2016) (No. 15-483), Eric Schnapper, Timothy B. Garrigan, Timothy David Craig, Jane Swanson

Court Briefs

QUESTIONS PRESENTED Litigation regarding the legal responsibilities of large institutions, such as schools or prisons, is frequently resolved by consent decree. The widespread use of such consent decrees regularly gives rise to inter-related disputes about how to interpret provisions of those decrees, and about when the decrees themselves have been satisfied and may thus be dissolved. In the instant case the Fifth Circuit, expressly disagreeing with the standards applied in the Sixth and Ninth Circuits, interpreted in a narrow manner, and then ordered dissolution of, key provisions earlier agreed to by Texas that protect the rights of millions of indigent …

On Specialized Legal Research, Mary Whisner

Librarians' Articles

Ms. Whisner describes what specialized legal research is and how students are initially exposed to the various topics that fall within the category, including taxation, intellectual property, and health law. She then provides strategies for learning about specific bibliographic sources and about the specialized vocabulary used to perform the necessary research.

Data, Data, Data, Mary Whisner

Librarians' Articles

The legal profession often requires extensive data for everything from simple statistical questions to large-scale empirical research projects. Ms. Whisner discusses some of her favorite sources for finding and evaluating statistics.

Visual Rulemaking, Elizabeth G. Porter, Kathryn A. Watts

Articles

Federal rulemaking has traditionally been understood as a text-bound, technocratic process. However, as this Article is the first to uncover, rulemaking stakeholders—including agencies, the President, and members of the public—are now deploying politically tinged visuals to push their agendas at every stage of high-stakes, often virulently controversial, rulemakings. Rarely do these visual contributions appear in the official rulemaking record, which remains defined by dense text, lengthy cost-benefit analyses, and expert reports. Perhaps as a result, scholars have overlooked the phenomenon we identify here: the emergence of a visual rulemaking universe that is splashing images, GIFs, and videos across social media …

On Legal Scholarship: Questions For Judge Harry T. Edwards, Ronald K.L. Collins

Articles

The life of Judge Harry T. Edwards is one very much steeped in writing. His passion dates back at least to his years at Uniondale High School when he was the editor of the school newspaper. In the legal realm, that passion traces back to 1964 and his days on the Michigan Law Review when he published two student Notes. In the half-century since then, Judge Edwards has authored six books and more than 90 scholarly articles or essays. As a lawyer, educator, administrator, arbitrator, and now jurist, Harry Edwards has put his ideas into print concerning an array of …

The Business Of Treaties, Melissa J. Durkee

Articles

Business entities play important and underappreciated roles in the production of international treaties. At the same time, international treaty law is hobbled by state-centric presumptions that render its response to business ad hoc and unprincipled.

This Article makes three principal contributions. First, it draws from case studies to demonstrate the significance of business participation in treaty production. The descriptive account invites a shift from attention to traditional lobbying at the domestic level and private standard-setting at the transnational level to the ways business entities have become autonomous international actors, using a panoply of means to transform their preferred policies into …

Actic Law & Policy Year In Review: 2015, Craig H. Allen, Bridgette J. Cooper, Adam Murray

Articles

A review of significant legal developments affecting the Arctic, including treaties and other international agreements; actions by the U.S. Congress, President, and other federal agencies; developments from the European Union and ten foreign countries; and several international organizations. Also addressed are themes including arctic marine shipping; indigneous residents; marine resources; military activities; polar icebreakers; pollution prevention, response, and liability; and scientific research.

The Secession Of The Successful: The Rise Of Amazon As Private Global Consumer Protection Regulator, Jane K. Winn

Articles

In 2005, the Americans for Fair Electronic Commerce Transactions (“AFFECT”) coalition issued a list of 12 principles it hoped would contribute to a new consensus about what constitutes fairness in online consumer transactions. A decade later, a cursory review of different jurisdictions indicates that, while there has been little discernable progress in the direction of the principles in the United States, other jurisdictions such as the European Union have made more progress.

However, the one jurisdiction in the world that comes closest to implementing all 12 principles across the full spectrum of consumer transactions is not a government at all, …

The Risks Of Clouded Property Title For Cannabis Business Owners, Investors, And Creditors, Sean M. O'Connor, Jason Liu

Articles

This Article provides a brief primer on the surprising range of assets that the Controlled Substances Act forfeiture provisions govern for the state-legal cannabis businesses. It outlines these provisions for tangible as well as intangible property, with an emphasis on risks to state-legal cannabis businesses’ intellectual property and issued securities.

We argue that these forfeiture risks create clouded title for all subject tangible and intangible property—not only for the state-legal businesses and their proprietors, but also for those businesses’ outside investors, creditors, and suppliers/contractors.

The Revival Of Climate Change Science In U.S. Courts, William H. Rodgers, Jr., Andrea K. Rodgers

Articles

Science never has been the obstacle to the recognition of climate change. Since Arhennius did his original calculations in 1896, the scientific world was quite aware of the prospect that industrial-age levels of carbon dioxide pollution would result in increasing global temperatures and acidification of the world’s oceans. The brilliant—and striking—graphical display that we know today as the Keeling Curve started in 1957, and year after year it records the relentless upward march of these atmospheric pollutant loadings.

Through the years, necessarily, a vast number of scientific warnings, publications, findings, and predictions would be offered to the public at large, …

Bringing Demonstrative Evidence In From The Cold: The Academy's Role In Developing Model Rules, Maureen A. Howard, Jeffry C. Barnum

Articles

To this day, judges and advocates struggle with the definition and use of "demonstrative evidence." The ambiguity of this term (or its close cousins "illustrative evidence" and evidence offered "for illustrative purposes only") infects the judicial process with uncertainty, hindering advocates when preparing for trial and, in some cases, producing erroneous verdicts. For example, the Seventh Circuit recently reversed a case for improper use of a demonstrative exhibit, and on retrial the result swung from a defense verdict to an $11 million plaintiffs victory. Uncertainty about the admission and use of demonstrative evidence has festered for decades. Lawyers innovate in …

Branding Taxation, Xuan-Thao Nguyen, Jeffrey A. Maine

Articles

Branding is important not only to businesses,but also to the economy. The intellectual property laws and tax laws should thus further the legitimate goals of encouraging and protecting brand investments while maintaining a sound tax base. Intellectual property protections for branding depend on advertisement and enforcement, both of which demand significant amounts of private investment by firms. Although one would expect similar tax treatments of both categories of investment, the categories are actually treated as vastly different for federal income tax purposes. Additionally, tax distinctions also exist within each category. The result is that some branding investments are expensed and …

New Approaches To Energy Development In Indian Country: The Trust Relationship And Tribal Self-Determination At (Yet Another) Crossroads, Monte Mills

Articles

Energy development in Indian country exists at the crossroads of tribal self-determination and the federal government's trust responsibility. This article reviews the foundations of this crossroads, describes recent developments, and analyzes pending proposals that may enhance both tribal sovereignty and energy development in Indian country.

What Should Tribes Expect From Federal Regulations? The Bureau Of Land Management's Fracking Rule And The Problems With Treating Indian And Federal Lands Identically, Monte Mills

Articles

On March 26, 2015, the Bureau of Land management (BLM) published its Final Rule regarding Hydraulic Fracturing on Federal and Indian Lands (Final Rule). Work on the Rule had begun nearly four and a half years earlier as a way to update the agency’s outdated regulatory scheme to account for new fracking technology and growing public concern over the practice and potential safety concerns related to fracking.

The Final Rule amassed a number of procedural and substantive requirements for fracking operations and proposed to apply these standards uniformly to both public lands and lands held in trust by the Federal …

"The More Things Change . . .": New Moves For Legitimizing Racial Discrimination In A "Post-Race" World, Mario L. Barnes

Articles

No abstract provided.

Empirical Methods And Critical Race Theory: A Discourse On Possibilities For A Hybrid Methodology, Mario L. Barnes

Articles

No abstract provided.