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Full-Text Articles in Law
Taking Nature Back: Why Tax Strategy Law Is Relevant To Gene Patents, Amy E. Sestric
Taking Nature Back: Why Tax Strategy Law Is Relevant To Gene Patents, Amy E. Sestric
Missouri Law Review
On July 29, 2011, the United States Court of Appeals for the Federal Circuit upheld the validity of several controversial patents in Association for Molecular Pathology v. United States Patent and Trademark Office.' The patents, exclusively assigned to Myriad Genetics, Inc. (Myriad), claim two human genes fundamental to understanding, researching, and diagnosing common strains of familial breast and ovarian cancers. Patients expressed concern that Myriad's exclusivity over the two genes made diagnosis excessively expensive and precluded the availability of independent second opinion testing. Although the Supreme Court of the United States vacated and remanded the Federal Circuit's decision, the Federal …
Pulling The Taxpayer's Sword From The Stone: The Appropriation Requirement Of Missouri's Hancock Amendment, Jonathan G. Bremer
Pulling The Taxpayer's Sword From The Stone: The Appropriation Requirement Of Missouri's Hancock Amendment, Jonathan G. Bremer
Missouri Law Review
On November 4, 1980, Missouri voters approved the Hancock Amendment (Hancock) to Missouri's Constitution. Hancock addressed voter concerns as to whether state and local governments could keep their taxing and spending in check. The amendment contains two principle aspects. First, Hancock limits state and local governments in their ability to increase taxation, revenue, and spending without voter approval. Second, Hancock prohibits the state from imposing "unfunded mandates" upon its political subdivisions - closing a loophole that would otherwise allow the state to circumvent its duty not to raise taxes or spending above a certain level without a vote of the …
Defending The Historic Preservation Tax Credit, Lauren K. Shores
Defending The Historic Preservation Tax Credit, Lauren K. Shores
Missouri Law Review
Part II of this Comment discusses Missouri's historic preservation tax credit, and supplementing the discussion is some background on the federal rehabilitation tax credit. Part III explains how an historic preservation tax credit statute can be structured and outlines the advantages and disadvantages of these structural aspects. In addition, it discusses how historic preservation tax credits can be used as a redevelopment tool and the economic impact that these credits have had in Missouri. Part III of this Comment will review the recommendations made by the Tax Credit Commission appointed by Missouri Governor Jay Nixon. Finally, in Part IV, this …