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Full-Text Articles in Law

Wealth Transfer Tax Planning After The Tax Cuts And Jobs Act, John A. Miller Jan 2021

Wealth Transfer Tax Planning After The Tax Cuts And Jobs Act, John A. Miller

Articles

On December 17, 2017, Congress passed the Tax Cuts and Jobs Act (TCJA). Among its many impacts, the TCJA increased the inflation-adjusted estate tax basic exclusion amount to $10,000,000 on a temporary basis. This has dramatic implications for many existing and future estate plans, including a major crossover impact on income tax planning. In this Article, we explain the operation of the federal wealth transfer taxes (the estate tax, the gift tax, and the generation skipping transfer tax) in the wake of the TCJA and dissect the basic tax planning techniques for wealth transmission. The overall design of this Article …


Labor Organization In Ride-Sharing: Unionization Or Cartelization?, Mark Anderson Jan 2021

Labor Organization In Ride-Sharing: Unionization Or Cartelization?, Mark Anderson

Articles

The sharing economy brings together the constituent parts of a business enterprise into a structure that, on its surface, resembles a business firm, but in crucial ways is nothing like the traditional firm. This includes the ownership of the primary capital assets used in the business, as well as one of the most fundamental features of a firm-the relationship with its labor force. Sharing economy workers are formally contractors, running small businesses as sole entrepreneurs, with the effect that they are excluded from many of the protections made available to workers across the economy. The result is a seeming disparity …


Fashion, Models, And Intellectual Property, Andres Sawicki Jan 2021

Fashion, Models, And Intellectual Property, Andres Sawicki

Articles

In this Article, I revisit the impact of Professor Kal Raustiala and Professor Christopher Sprigman 's landmark article, The Piracy Paradox. Their work identified an empirical anomaly that was difficult to explain in light of the standard justification for intellectual property rights: although IP law does not grant meaningful exclusivity in novel fashion designs, the fashion industry invests significant resources developing those novel designs. To account for this anomaly, The Piracy Paradox shifted the focus from the supply side of innovation to the demand side. The standard justification emphasized that innovators face threats of copying that they cannot easily …


Introductory Remarks: The Roberts Court And The First Amendment: An Introduction, Geoffrey Stone Jan 2021

Introductory Remarks: The Roberts Court And The First Amendment: An Introduction, Geoffrey Stone

Articles

No abstract provided.


Symposium: The Roberts Court And Free Speech: Transcript, Michael Cahill, Joel Gora, Geoffrey Stone Jan 2021

Symposium: The Roberts Court And Free Speech: Transcript, Michael Cahill, Joel Gora, Geoffrey Stone

Articles

No abstract provided.


The Comparative Constitutional Law Of Presidential Impeachment, Aziz Huq, Tom Ginsburg, David Landau Jan 2021

The Comparative Constitutional Law Of Presidential Impeachment, Aziz Huq, Tom Ginsburg, David Landau

Articles

No abstract provided.


The Social Science Approach To International Law, Daniel Abebe, Adam Chilton, Tom Ginsburg Jan 2021

The Social Science Approach To International Law, Daniel Abebe, Adam Chilton, Tom Ginsburg

Articles

No abstract provided.


Valuation Blunders In The Law Of Eminent Domain, Richard Epstein Jan 2021

Valuation Blunders In The Law Of Eminent Domain, Richard Epstein

Articles

No abstract provided.


Limiting The Pardon Power, Albert W. Alschuler Jan 2021

Limiting The Pardon Power, Albert W. Alschuler

Articles

Although our government is said to be one of checks and balances, the president’s power “to grant Reprieves and Pardons for Offenses against the United States” appears to be unlimited. In granting this power, the Framers deliberately cast structural safeguards aside. Nevertheless, the presidency of Donald Trump prompted a search for limits. This Article examines: (1) whether a president may pardon crimes that have not yet happened (or announce his intention to do so); (2) whether he may pardon himself; (3) whether he may use pardons to obstruct justice or commit other crimes; (4) whether criminal statutes should be construed …


Chevronizing Around Cost-Benefit Analysis, Jonathan Masur, Eric Posner Jan 2021

Chevronizing Around Cost-Benefit Analysis, Jonathan Masur, Eric Posner

Articles

No abstract provided.


The Boundaries Of Normative Law And Economics, Eric Posner Jan 2021

The Boundaries Of Normative Law And Economics, Eric Posner

Articles

No abstract provided.


Bankruptcy Shopping: Domestic Venue Races And Global Forum Wars, Anthony Casey, Joshua Macey Jan 2021

Bankruptcy Shopping: Domestic Venue Races And Global Forum Wars, Anthony Casey, Joshua Macey

Articles

No abstract provided.


Statebuilding In The Peace Agreements Of Sudan And South Sudan, Gene Carolan Jan 2021

Statebuilding In The Peace Agreements Of Sudan And South Sudan, Gene Carolan

Articles

This article presents a retrospective analysis of the principal peace agreements to emanate from the North–South conflict in Sudan and the civil war in South Sudan. In doing so, it argues that statebuilding practices dating back to the inception of the Sudanese state continue to inform and undermine contemporary efforts to resolve the conflicts in both countries. The article makes a unique contribution by linking the legacy of peace agreements in Sudan and South Sudan to the crises of governance that plague both countries today. In doing so, it seeks to further the discussion on statebuilding as part of a …


The New Eugenics, Samuel R. Bagenstos Jan 2021

The New Eugenics, Samuel R. Bagenstos

Articles

During the first third of the Twentieth Century, the eugenics movement played a powerful role in the politics, law, and culture of the United States. The fear of “the menace of the feebleminded,” the notion that those with supposedly poor genes “sap the strength of the State,” and other similar ideas drove the enthusiastic implementation of the practices of excluding disabled individuals from the country, incarcerating them in ostensibly beneficent institutions, and sterilizing them. By the 1930s, with the rise of Adolf Hitler in Germany, eugenic ideas had begun to be discredited in American public discourse. And after the Holocaust, …


Stanley Surrey, The Code And The Regime, Reuven S. Avi-Yonah, Nir Fishbien Jan 2021

Stanley Surrey, The Code And The Regime, Reuven S. Avi-Yonah, Nir Fishbien

Articles

Stanley Surrey (1910-1984) was arguably the most important tax scholar of his generation. Surrey was a rare combination of an academic (Berkeley and Harvard law schools, 1947-1961 and 1969-1981) and a government official (Tax Legislative Counsel, 1942-1947; Assistant Secretary for Tax Policy, 1961-1969). Today he is mostly remembered for inventing the concept of tax expenditures and the tax expenditure budget. This paper will argue that while Surrey was influential in shaping domestic tax policy for a generation and had an impact after his death on the Tax Reform Act of 1986, his longest lasting contributions were in shaping the international …


Stanley Surrey, The 1981 Us Model, And The Single Tax Principle, Reuven S. Avi-Yonah Jan 2021

Stanley Surrey, The 1981 Us Model, And The Single Tax Principle, Reuven S. Avi-Yonah

Articles

2021 marks the fortieth anniversary of the 1981 US Model Tax Treaty as well as the fifth anniversary of the 2016 US Model Tax Treaty. The first author has repeatedly argued that the 1981 Model gave life to the single tax principle (‘STP’). The 2016 Model updates effectively implemented the principle that cross-border income should be taxed once – that is not more and but also not less than once. For example, the 2016 Model does not reduce withholding taxes on payments of highly mobile income that are made to related persons that enjoy low or no taxation with respect …


The New Public/Private Equilibrium And The Regulation Of Public Companies, Elisabeth De Fontenay, Gabriel Rauterberg Jan 2021

The New Public/Private Equilibrium And The Regulation Of Public Companies, Elisabeth De Fontenay, Gabriel Rauterberg

Articles

This Symposium Article examines how the public/private divide works today and maps out some of the potential implications for major issues in securities law. Classic debates in securities law were often predicated on the idea that public companies are a coherent class of firms that differ markedly from private companies. For more than fifty years after the adoption of the federal securities laws, this view was justified. During that period, the vast majority of successful and growing private firms eventually accepted the regulatory obligations of being public in order to access a wider and deeper pool of capital, among other …


Reconsidering Ross: The Interplay Of Aedpa, Criminal Appeals, And The Right To Counsel, Kimberly A. Thomas Jan 2021

Reconsidering Ross: The Interplay Of Aedpa, Criminal Appeals, And The Right To Counsel, Kimberly A. Thomas

Articles

This piece highlights features of our current law that converge to say that we should reconsider Ross: (1) the utility of counsel on discretionary review, which has been underexplored, both before and after Ross; (2) the increased importance, in modern criminal law, of direct appeals; and relatedly, the U.S. Supreme Court’s interpretation of AEDPA that has moved most of the significant windows for substantive criminal law change into the direct appeal; and, finally, (3) perhaps an increased sliver of doctrinal sunlight in which to think about chipping away at Ross. Given the first two developments, the possible window to think …


Homes, History, And Shadows: Select Criminal Law And Procedure Cases From The Supreme Court’S 2020-21 Term, Eve Brensike Primus, Lily Sawyer-Kaplan Jan 2021

Homes, History, And Shadows: Select Criminal Law And Procedure Cases From The Supreme Court’S 2020-21 Term, Eve Brensike Primus, Lily Sawyer-Kaplan

Articles

The death of Justice Ruth Bader Ginsburg in September 2020 and the appointment of Justice Amy Coney Barrett to replace her solidified a 6-3 majority on the Court for Republican appointees and is already affecting how the Court approaches and decides its criminal law and procedure cases. Justice Ginsburg, a strong advocate for equality and fair treatment, generally construed criminal statutes narrowly and stressed the importance of defendants’ procedural rights. Justice Barrett is an originalist who will look to history to seek answers on the scope of criminal procedure amendments. The combined appointments of Justice Gorsuch and Justice Barrett mean …


How Much Can Potential Jurors Tell Us About Liability For Medical Artificial Intelligence?, W. Nicholson Price Ii, Sara Gerke, I. Glenn Cohen Jan 2021

How Much Can Potential Jurors Tell Us About Liability For Medical Artificial Intelligence?, W. Nicholson Price Ii, Sara Gerke, I. Glenn Cohen

Articles

Artificial intelligence (AI) is rapidly entering medical practice, whether for risk prediction, diagnosis, or treatment recommendation. But a persistent question keeps arising: What happens when things go wrong? When patients are injured, and AI was involved, who will be liable and how? Liability is likely to influence the behavior of physicians who decide whether to follow AI advice, hospitals that implement AI tools for physician use, and developers who create those tools in the first place. If physicians are shielded from liability (typically medical malpractice liability) when they use AI tools, even if patient injury results, they are more likely …


Title Insurance: Protecting Property At What Price?, Stewart E. Sterk Jan 2021

Title Insurance: Protecting Property At What Price?, Stewart E. Sterk

Articles

The real property recording system is designed to protect purchasers and mortgagees against defects in title. Navigating that system is beyond the capacity of most laymen; historically, purchasers hired lawyers and other professionals to identify and eliminate title risks. Institutional lenders, however, sought more protection than a lawyer's opinion could provide, leading to the development of title insurance. Title insurance, unlike most other insurance, is focused not on risk spreading but on risk elimination. By examining title before issuing a policy, a title insurer minimizes the likelihood of a successful claim by an insured whose title turns out to be …


New Federalism And Civil Rights Enforcement, Alexander A. Reinert, Joanna C. Schwartz, James E. Pfander Jan 2021

New Federalism And Civil Rights Enforcement, Alexander A. Reinert, Joanna C. Schwartz, James E. Pfander

Articles

Calls for change to the infrastructure of civil rights enforcement have grown more insistent in the past several years, attracting support from a wide range of advocates, scholars, and federal, state, and local officials. Much of the attention has focused on federal-level reforms, including proposals to overrule Supreme Court doctrines that stop many civil rights lawsuits in their tracks. But state and local officials share responsibility for the enforcement of civil rights and have underappreciated powers to adopt reforms of their own. This Article evaluates a range of state and local interventions, including the adoption of state law causes of …


Governing Complexity: Integrating Science, Governance, And Law To Manage Accelerating Change In The Globalized Commons, Barbara Cosens Jan 2021

Governing Complexity: Integrating Science, Governance, And Law To Manage Accelerating Change In The Globalized Commons, Barbara Cosens

Articles

The speed and uncertainty of environmental change in the Anthropocene challenge the capacity of coevolving social–ecological–technological systems (SETs) to adapt or transform to these changes. Formal government and legal structures further constrain the adaptive capacity of our SETs. However, new, self-organized forms of adaptive governance are emerging at multiple scales in natural resource-based SETs. Adaptive governance involves the private and public sectors as well as formal and informal institutions, self-organized to fill governance gaps in the traditional roles of states. While new governance forms are emerging, they are not yet doing so rapidly enough to match the pace of environmental …


How Can A Departing Employee Misappropriate Their Own Creative Outputs?, Timothy Murphy Jan 2021

How Can A Departing Employee Misappropriate Their Own Creative Outputs?, Timothy Murphy

Articles

Partially due to the widespread use of employee confidentiality and invention assignment agreements, employers routinely take ownership of employee creative outputs and use trade secrets law to enforce those rights post-employment. This Article proposes that, with respect to employee creative outputs, the current status of trade secrets law is inconsistent with the modern workplace, including as significantly altered, maybe permanently, by the COVID-19 pandemic. Accordingly, the goal of this Article is to establish a mode of recognizing employee rights in their own creative outputs through a modification to the existing general skills and knowledge exclusion to explicitly recognize an employee's …


A Housing Crisis: The Story Of The Syringa Mobile Home Park And The Law Clinic's Quest For Water, Jessica M. Long Jan 2021

A Housing Crisis: The Story Of The Syringa Mobile Home Park And The Law Clinic's Quest For Water, Jessica M. Long

Articles

No abstract provided.


Building On The Legacy Of The University Of Idaho's Immigration Clinic During The Pandemic, Geoffrey Heeren Jan 2021

Building On The Legacy Of The University Of Idaho's Immigration Clinic During The Pandemic, Geoffrey Heeren

Articles

No abstract provided.


Random Thoughts On Access To Justice In Idaho, Anne-Marie Fulfer Jan 2021

Random Thoughts On Access To Justice In Idaho, Anne-Marie Fulfer

Articles

No abstract provided.


Narrowing Death Eligibility In Idaho: An Empirical And Constitutional Analysis, Aliza Plener Cover Jan 2021

Narrowing Death Eligibility In Idaho: An Empirical And Constitutional Analysis, Aliza Plener Cover

Articles

No abstract provided.


Work And Employment For Daca Recipients, Geoffrey Heeren Jan 2021

Work And Employment For Daca Recipients, Geoffrey Heeren

Articles

No abstract provided.


Communion: Envisioning And Executing The Fourth National People Of Color Legal Scholarship Conference — The Largest Ever Gathering Of Minority Law Scholars, Anthony E. Varona Jan 2021

Communion: Envisioning And Executing The Fourth National People Of Color Legal Scholarship Conference — The Largest Ever Gathering Of Minority Law Scholars, Anthony E. Varona

Articles

No abstract provided.