Law Commons^™

Delusions Of Grand Juries, Niki Kuckes

Law Faculty Scholarship

No abstract provided.

Taking The Lawyer's Craft Into Virtual Space: Computer-Mediated Interviewing, Counseling, And Negotiating, Robert M. Bastress, Joseph D. Harbaugh

Law Faculty Scholarship

Bellow's and Moulton's The Lawyering Process emphasized the need for law students and lawyers to draw on other disciplines for effective skills development, to make self-analysis of their professional skills and principles a career-long practice, and to remain ever vigilant of emerging ethical issues. This article attempts to honor those lessons by applying them to lawyers' use of computer mediated communication (CMC) in interacting with clients and in negotiating for clients. The article examines the social science research on CMC, applies that research to the lawyer's context, and makes some tentative assessments about the skills involved in lawyers' use of …

Justice Scalia's Tax Jurisprudence, Stephen T. Black, Katherine D. Black

Law Faculty Scholarship

Justice Scalia is an outspoken conservative acclaimed for his remarkable intellect and scholarship, and is noted for his adherence to the principle of judicial restraint. He pursues what he insists is an "originalist" path that relies on the Constitution's actual text in decision-making. He works hard to try to maintain constitutional interpretation that does not change from case to case.

So what happens when an "originalist"--concerned that Congress writes imprecise legislation and then leaves its interpretation and application in the hands of administrative agencies or, worse yet, the courts-is forced to deal with tax issues? This article takes a look …

Taxation Without Explanation: The Federal Gift Tax, Jeffrey S. Kinsler

Law Faculty Scholarship

The Federal Gift Tax is designed to implement two competing policies: to tax gifts so as to prevent taxpayers from depleting their estates (and thus evading the estate tax) with tax-free lifetime transfers; but to tax gifts at a rate lower than testamentary transfers so as to encourage taxpayers to circulate wealth during life, thereby stimulating economic growth and income tax revenue. The gift tax has always been carefully crafted to balance these competing interests. That is, until now. The Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") completely perverted these two policies.' EGTRRA was sold to the …

Circuit-Specific Application Of The Internal Revenue Code: An Unconstitutional Tax, Jeffrey S. Kinsler

Law Faculty Scholarship

For all practical purposes, the Constitution prescribes only one limit on the federal government's power to tax: the Uniformity Clause, which requires that indirect taxes, such as income and excise taxes, be "uniform throughout the United States ... " It is exceedingly rare for a federal tax law to violate the Uniformity Clause. The Internal Revenue Code does not fix different taxes for different states, as Congress has carefully crafted the tax laws to avoid geographical distinctions. Unfortunately, the Internal Revenue Service ("IRS") has not always been so careful. In recent years, the IRS has adopted a practice of applying …

Investor Skepticism V. Investor Confidence: Why The New Research Analyst Reforms Will Harm Investors, John L. Orcutt

Law Faculty Scholarship

Part I of this Article provides an overview of research analysts and their basic functions, including a discussion of sell-side analysts' role in the market's recent boom and bust. Part II examines the conflicts of interest that have plagued sell-side research, and Part III reviews the Regulatory Actions that are meant to address these conflicts. In Part IV, the author will make the case for encouraging, rather than lessening, investor skepticism in sell-side research and will explain why the Regulatory Actions are not likely to improve the performance of sell-side analysts. Finally, Part V will offer a simpler proposal to …

Message Deleted? Resolving Physician-Patient E-Mail Through Contract Law, Michael Mccann

Law Faculty Scholarship

This article examines the impact of e-mail on the physician-patient relationship, and how contract law can resolve the uncertainties incumbent in this nascent form of communication. Significantly, courts have yet to indicate when the physician-patient relationship begins by e-mail, or to what extent e-mail affects the duties of the relationship. Instead of waiting for judicial guidance, physicians and patients can employ specialized contracts to clarify the role that e-mail plays in their relationship. As a result, more physicians and patients will regard e-mail correspondence as a valuable means of communication, and a tool for improving the quality of health care …

Notice Students' Similarities - Not Differences [With Previous Generations], Sophie M. Sparrow

Law Faculty Scholarship

This article discusses one law professor’s successful teaching strategies for strengthening the analytical and writing skills of her students.

Agricultural Biotechnology In China: An Unreachable Goal?, Stanley P. Kowalski

Law Faculty Scholarship

Recently there has been much discussion about the People’s Republic of China’s (PR) investment in and commitment to agricultural biotechnology (agri-biotech). Rapid economic expansion, population growth and technological development are changing the PRC; accompanying these changes is increased demand for high-quality food and fibre. Agri-biotech is optimistically viewed as an important way to meet these demands. Whereas Chinese technological capacity in agri-biotech has advanced significantly over the past decade, it may be unable to meet these challenges. Even when this capacity is combined with good intentions, enlightened policy and large capital outlays, accelerated development of agri-biotech may nevertheless be precluded. …

Brief Of Law Professors As Amicus Curiae In Support Of Respondent, Thomas G. Field Jr, William O. Hennessey, Craig S. Jepson, Karl F. Jorda

Law Faculty Scholarship

Inventors lacking assurance of a market, or even the right to practice patented inventions, face considerable risk. Those who qualify for patents, in return for disclosure, receive only the assistance of the courts in excluding others from economic exploitation of their inventions. Already subject to many legislative and judicial limitations, patents should not be further subject to the functional equivalent of private inverse condemnation without congressional action.