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Articles 1 - 30 of 137
Full-Text Articles in Law
Testing For Disguised Dividends In Compensation For Employee-Shareholder Of Closely Held Corporations: An Analysis Of Federal Court Testing Regimes And Their Impact On The Predictability Of Outcomes, Matthew Edward Lewis
Testing For Disguised Dividends In Compensation For Employee-Shareholder Of Closely Held Corporations: An Analysis Of Federal Court Testing Regimes And Their Impact On The Predictability Of Outcomes, Matthew Edward Lewis
The Business, Entrepreneurship & Tax Law Review
The Internal Revenue Code generally allows for a corporation to deduct compensation paid to its employees. However, in a closely held corporation, where an employee is also a controlling shareholder, compensation paid to the employee-shareholder may be characterized as nondeductible dividends. This paper analyzes the major testing regimes used by the federal circuit courts to test for nondeductible dividends in compensation paid to employee-shareholders of closely held corporations. Further, this paper analyzes whether any of the federal testing regimes provide for more predictable outcomes to both the Internal Revenue Service and taxpayers. Finally, this paper explores whether new regulations would …
Sampled! Revisiting Fair Use And De Minimus Copying In Music Sampling, Connie Davis Nichols
Sampled! Revisiting Fair Use And De Minimus Copying In Music Sampling, Connie Davis Nichols
The Business, Entrepreneurship & Tax Law Review
Could your favorite mash-up be an infringement under Copyright law? At one time, sound recordings featured a simplified copyright infringement analysis under the 2005 Bridgeport Music decision, which held that the Copyright Act provided copyright holders an exclusive right to sample their own work and any other sampling constituted infringement, unless it was a fair use. This decision remained intact until the VMG decision in 2016, which renewed the availability of the de minimis infringement defense in music sampling cases and held that sampling without a license did not constitute infringement so long as the sample was not recognizable by …
Unreasonable Royalty: Realigning Economic Incentives Involving Innovation In The Age Of Patent Assertion Entities, Jordan Duenckel
Unreasonable Royalty: Realigning Economic Incentives Involving Innovation In The Age Of Patent Assertion Entities, Jordan Duenckel
The Business, Entrepreneurship & Tax Law Review
Patent litigation is a high-stakes endeavor when jury verdicts can be in the hundreds of millions or even billions. With this much at stake, the judicial system is ripe for abuse by parties that aren’t inventors or producers: nonpracticing entities. Various steps have been taken to mitigate or discourage the gaming of the system but have not been successful for various reasons. This Article proposes the novel solution of incorporating a federal damages cap into 35 U.S.C. § 284 to shift the underlying economic incentives toward innovation. After discussing some likely challenges to the proposal, this Article concludes that the …
Heller, Mcdonald, Bruen, And The Unconstitutional Tax Burden Of The Nfa, Robert T. Lass
Heller, Mcdonald, Bruen, And The Unconstitutional Tax Burden Of The Nfa, Robert T. Lass
The Business, Entrepreneurship & Tax Law Review
During the gangland-era crime sprees of the 1920s and 1930s, Congress enacted the National Firearms Act in an attempt to make it more difficult to acquire the types of weapons favored by gangsters by imposing an extreme tax on these weapons. The draconian rules governing the purchase of these firearms are still in place today, but, with the Supreme Court’s recent ruling in N.Y. State Rifle & Pistol Ass’n v. Bruen, the National Firearms Act may soon fall to challenges presented by Second Amendment activists. In Bruen, the Court ruled that, when the plain text of the Second Amendment protects …
Biotech Patent Eligibility: Why We Care About Conventionality, Michael J. Moedritzer
Biotech Patent Eligibility: Why We Care About Conventionality, Michael J. Moedritzer
The Business, Entrepreneurship & Tax Law Review
While the cfDNA advancements of CareDx hold significant promise and life saving potential in the field of molecular diagnostics, the Federal Circuit’s decision in CareDx, Inc. v. Natera, Inc. to invalidate the patent was justifiable. The court correctly held that these inventions were directed to a natural phenomena and combined conventional techniques. The foundation of the patent system does not motivate these federally funded academic innovations and risk unwarranted high healthcare costs. With the recent White House mandate requiring tax payer funded research to be publicly available, there is also less risk for the use of trade secrets in these …
Can A Homeowner Benefit Agreement Run With The Land To Bind Successors?, Maxwell Rubin
Can A Homeowner Benefit Agreement Run With The Land To Bind Successors?, Maxwell Rubin
The Business, Entrepreneurship & Tax Law Review
Laws governing the enforceability of brokerage contracts are largely uniform and provide stable outcomes in the event of broker or client breach. Brokerage contracts reflect a hybrid of property and contract law principles that work to provide predictable
Buried Hope: Assessing The Future Of Carbon Sequestration In The U.S. Under The Updated 45q Tax Credit, Alden Smith
Buried Hope: Assessing The Future Of Carbon Sequestration In The U.S. Under The Updated 45q Tax Credit, Alden Smith
The Business, Entrepreneurship & Tax Law Review
The urgent need to combat climate change has prompted governments world-wide to explore innovative policy measures to reduce greenhouse gas emissions. One such measure is the process of carbon capture and sequestration in which carbon dioxide is captured either directly from the atmosphere or prior to its release. This article will analyze updates to the 45Q tax credit passed in the Inflation Reduction Act of 2022, in which Congress increased tax incentives for industries that use carbon capture technology. This analysis will explain carbon capture technology, survey use of the technology, and discuss the viability of the latest updates to …
Long-Term Fixes For Short-Term Leases: The Unsettled World Of Airbnb Regulation, Clayton Watts
Long-Term Fixes For Short-Term Leases: The Unsettled World Of Airbnb Regulation, Clayton Watts
The Business, Entrepreneurship & Tax Law Review
Airbnb and the sharing economy are becoming a huge part of the United States and the world economy. The rise of Airbnb, however, has caused strife as jurisdictions seek to regulate and moderate the side effects of having Airbnb rentals in their communities. There is no consensus about how to accomplish this, though there are four main approaches that have surfaced: the Outlawing Model, the Anti-Local Model, the Taxation Model, and the Restriction Model. Each one presents its own strengths and weaknesses. This article seeks to analyze the development of Airbnb regulation through these different approaches and to try and …
Defining Fair Use In The Digital Era: A Tentative Appraisal Of Google Llc V. Oracle America, Inc., Dale P. Olson
Defining Fair Use In The Digital Era: A Tentative Appraisal Of Google Llc V. Oracle America, Inc., Dale P. Olson
The Business, Entrepreneurship & Tax Law Review
Fair use, as a defense to a claim of copyright infringement in American law, has evolved within a framework rooted in nineteenth century precedents. Fair use was assessed by the United States Supreme Court in Google LLC v. Oracle America, Inc., which required the Court to address the factually intensive inquiry required by an assertion of fair use against an expansive use of copyrighted software code by Google LLC. In reversing a decision by the United States Court of Appeals for the Federal Circuit in favor of Oracle America, and negating a potentially multi-billion dollar damage award, the Court evaluated …
From Sherman To Shut Down – Understanding Antitrust Legislation Targeting Big Tech, Dayna L. Linneman
From Sherman To Shut Down – Understanding Antitrust Legislation Targeting Big Tech, Dayna L. Linneman
The Business, Entrepreneurship & Tax Law Review
Beginning in the late 19th and 20th centuries and extending into present day, United States antitrust legislation has sought to safeguard consumers and maintain fair competition among businesses. While the purpose of antitrust legislation has always been to encourage free market principles, changing technologies within re-cent decades, as well as the rise of so-called “Big Tech”, has disrupted the “traditional” business landscape. This article begins with a general history of antitrust legislation within the United States in an effort to provide context regarding legislators’ recent push for legislation targeting Big Tech giants. In analyzing recent antitrust legislation, this article provides …
Cross-Border Data Transfers: A Balancing Act Through Federal Law, Joshua M. Wilson
Cross-Border Data Transfers: A Balancing Act Through Federal Law, Joshua M. Wilson
The Business, Entrepreneurship & Tax Law Review
Throughout the digital age, corporations have collected, used, and stored individuals’ digital information to efficiently market to consumers and expand their business. In fact, not only do retail companies rely on data, but also farmers, financial institutions, health services, and other businesses heavily depend on one’s in-formation. Despite the importance and necessity of data, the U.S. has failed to establish a comprehensive federal law addressing data issues. Many countries with developed or developing economies, however, have established laws related to data, a company’s usage of such data, and other data-related issues. A key obstacle plaguing U.S. businesses in terms of …
Using International Human Rights Law To Address Hunger In The U.S., R. Denisse CóRdova Montes
Using International Human Rights Law To Address Hunger In The U.S., R. Denisse CóRdova Montes
The Business, Entrepreneurship & Tax Law Review
International human rights law recognizes a right to adequate food. The International Covenant on Economic, Social and Cultural Rights (“ICESCR”) upholds “the right of everyone to an adequate standard of living for himself and his family, including adequate food, clothing, and housing, and to the continuous improvement of living conditions.” The right is further enumerated in international law through additional conventions and standards and is continuously being interpreted and analyzed by United Nations (“U.N.”) expert bodies. The United States (“U.S.”), though a signatory to several international human rights conventions, including the ICESCR, has not ratified any convention that would make …
Chapter 11 Bankruptcy & Corporate Accountability: How Large Economic Players Use Reorganization As A Liability Shield, Luke J. Doherty
Chapter 11 Bankruptcy & Corporate Accountability: How Large Economic Players Use Reorganization As A Liability Shield, Luke J. Doherty
The Business, Entrepreneurship & Tax Law Review
Corporate reorganization, also known as Chapter 11 of the Bankruptcy Code (“the Code”), operates under the premise that, in certain circumstances, an insolvent business entity is better equipped to repay its debts if kept “alive” rather than “dead.” In such a case, the entity maintains operations but reorganizes its assets as a means to repay creditors. Today, however, this needed tool has provided some of the country’s largest economic players with a sort of liability shield, allowing them to avoid substantial legal accountability, particularly in tort. Non-debtor release forms, which shield corporate officers from corporate conduct, courts’ liberal use of …
Not For Sale: Why Congress Should Act To Counter The Trend Of Massive Corporate Acquisitions Of Real Estate, Stephen George
Not For Sale: Why Congress Should Act To Counter The Trend Of Massive Corporate Acquisitions Of Real Estate, Stephen George
The Business, Entrepreneurship & Tax Law Review
The concept that property ownership is a right of the American people has been a bedrock principle of the United States ever since its founding. Property ownership was regarded by the Founding Fathers as an essential right for the American people to truly be independent and free. Throughout the United States’ history, property ownership has remained a core principle of American society, from being one of the natural rights that set the foundation of the nation, to form the most critical components of the “American Dream” through the 20th century and into the present. However, the prospects of owning property …
Trouble In Paradise: Puerto Rico's Routine Exclusion From Federal Benefit Programs As A Result Of The Alien-Citizen Paradox, Katerina Martínez Vélez
Trouble In Paradise: Puerto Rico's Routine Exclusion From Federal Benefit Programs As A Result Of The Alien-Citizen Paradox, Katerina Martínez Vélez
The Business, Entrepreneurship & Tax Law Review
Puerto Ricans are United States citizens by birthright. The island itself is neither a state nor an independent country, but rather, a territory of the United States. As a territory, Puerto Rico holds a unique tax status, and its residents are exempt from some federal and income taxes. Regardless, Puerto Ricans contribute significantly to the federal treasury by paying customs taxes, federal commodity taxes, and all payroll taxes (also known as FICA taxes), which include Social Security, Medicare, and Unemployment Compensation. Yet, its residents are still subject to discrimination on the basis of residency. In this article, I will explore …
Table Of Contents
The Business, Entrepreneurship & Tax Law Review
No abstract provided.
Proposition 12 And A New Paradigm For Federal Law: Toward More Humane And Ethical Farm Animal Practices In California And The U.S., Valerie J. Watnick
Proposition 12 And A New Paradigm For Federal Law: Toward More Humane And Ethical Farm Animal Practices In California And The U.S., Valerie J. Watnick
The Business, Entrepreneurship & Tax Law Review
This paper explores California’s Proposition 12, a ballot measure designed to im-prove factory farmed animal welfare and marginally, the conditions for those who work on such farms. The Proposition bans cruelty in farm animal confinement within California and calls for specific space requirements. Proposition 12 also re-quires that animals raised outside the state and sold within the state comply with the more humane housing standards in the law. Based on a recent ruling upholding Proposition 12 by the U.S. Court of Appeals for the Ninth Circuit and the introduction of multiple other state laws banning the most inhumane practices in …
The Ultimate Congressional Workaround: Why Businesses Should Advocate The Return Of A Robust And Originalist Nondelegation Doctrine After Nfib V. Osha And Biden V. Missouri, Tyler A. Dodd
The Business, Entrepreneurship & Tax Law Review
At the height of the COVID-19 pandemic, the Biden administration looked for a way to stop the spread of the virus. To stop the spread, the Biden administration announced a COVID-19 vaccine mandate for all businesses with over 100 employees and for all healthcare facilities receiving funds from the Center for Medicare and Medicaid Services (“CMS”). OSHA and CMS would administer the mandates, respectively. The agencies needed to administer the vaccine mandate because Congress failed to enact a mandate, and the agencies had broad and indefinite regulatory power in enacting public health measures. In NFIB v. OSHA the United States …
Note From Editor
The Business, Entrepreneurship & Tax Law Review
No abstract provided.
Table Of Contents
The Business, Entrepreneurship & Tax Law Review
No abstract provided.
Farm And Food Policies For A Sustainable Future, John Ikerd
Farm And Food Policies For A Sustainable Future, John Ikerd
The Business, Entrepreneurship & Tax Law Review
United States government policies have incentivized and supported the unsustainable agri-food system of the present and fundamental changes in farm and food policies will be necessary for a sustainable future. US farm policies, initiated in the 1930s, were designed to ensure long run domestic food security by ensuring the economic viability of independent family farms. New mechanical, chemical, and biological technologies of the 1950s made it possible to increase agricultural productivity by applying industrial production strategies to farming. A shift in farm policy during the 1960s made the shift from family farms to industrial agriculture inevitable.
Should The Great Food Transformation Be Fake-Meat Free? Considering Strategies For A Future Of Food That Is Kinder To People, Animals, And The Planet, Iselin Gambert
The Business, Entrepreneurship & Tax Law Review
In 2019, former Trump White House adviser Sebastian Gorka infamously denounced advocates of the Green New Deal with the pithy admonishment, “They want to take away your hamburgers.” This rhetoric is ironic given that none of the politicians supporting the Deal have suggested widescale adoption of vegan diets, much less any laws or policies restricting the consumption of animal-based meat. However, given our species’ broken relationship to food, perhaps they should. The 2019 EAT-Lancet Commission Food in the Anthropocene report laid bare the scope of our current global predicament, warning that “[g]lobal food production threatens climate stability and ecosystem resilience …
Partnership Taxation And The Paycheck Protection Program: Understanding Existing Guidance And How To Resolve Outstanding Issues, Blake Bracht
The Business, Entrepreneurship & Tax Law Review
When Congress established the Paycheck Protection Program as part of the response effort to the COVID-19 pandemic, it failed to anticipate the multiple tax uncertainties that resulted from tax-exempt loan forgiveness. Despite further legislation addressing various concerns, guidance by the Internal Revenue Service has been complex and confusing in some areas and wholly lacking in others. This article identifies tax issues raised by the Paycheck Protection Program, explains the existing IRS guidance, and suggests a framework for future guidance regarding the sale of a partnership interest.
This Play Is Under Review: How State Name, Image, And Likeness Statutes Fail To Protect Student-Athletes From Unscrupulous Agents, Matthew S. Thomas
This Play Is Under Review: How State Name, Image, And Likeness Statutes Fail To Protect Student-Athletes From Unscrupulous Agents, Matthew S. Thomas
The Business, Entrepreneurship & Tax Law Review
For over a century, the National Collegiate Athletic Association’s concept of amateurism prohibited student-athletes from receiving compensation for their name, image, and likeness. Amateurism has been successfully challenged in the Supreme Court of the United States in recent years. In the wake of these challenges, states have passed legislation allowing student-athletes to profit from their name, image, and likeness. Additionally, the legislation allows student-athletes to utilize an agent without losing their athletic eligibility. Unfortunately, the legislation is largely void of proper attempts to regulate agent behavior and instead relies on a prior regulatory scheme. This raises a question as to …
Genetically Engineered Food, Food Security, And Climate Change, Joanna K. Sax
Genetically Engineered Food, Food Security, And Climate Change, Joanna K. Sax
The Business, Entrepreneurship & Tax Law Review
Malnutrition is the leading cause of death and disease worldwide. Climate change is an existential crisis. We need to feed people and address the role of agriculture in climate change – at the same time. This is problematic, as agriculture inherently creates issues that contributes to climate change. Utilizing science, through genetically engineered crops, is one way to close the harm gap between food security and climate change. This essay addresses the controversial issue of genetically engineered crops with the complicated issues of food security and cli-mate change by analyzing three main issues: (1) how the science of genetically engineered …
The Actions Of Crop Insurance Bad Faith, Chad G. Marzen
The Actions Of Crop Insurance Bad Faith, Chad G. Marzen
The Business, Entrepreneurship & Tax Law Review
The federal crop insurance program is a critical risk management tool for agricultural producers which also provides an important safety net for farmers. Crop insurance seeks to protect against risks posed by adverse weather, drought, disease, and especially assists newer farmers who face the risk of potentially being pushed out of agriculture due to catastrophic events. In an era where bipartisanship is difficult to achieve, crop insurance has traditionally retained strong bipartisan support from Democratic, as well as Republican, lawmakers. This point was recently reaffirmed through Congress’ strong support of Farm Bills in 2014 and 2018.
Creating Sustainable Food Systems With Trademarks And Technology, Agnes Beatrice Gambill
Creating Sustainable Food Systems With Trademarks And Technology, Agnes Beatrice Gambill
The Business, Entrepreneurship & Tax Law Review
A geographical indication (GI) is a type of trademark that conveys the geographical origin and unique characteristics of a specialty product. Well-known examples of geographical indications include Champagne and Roquefort cheese. Numerous case studies from across the globe underscore the benefits that geographical indications can contribute to rural regions, such as increased job production, repopulation of rural areas, visibility, and renewed local pride. An international treaty called the Geneva Act grants intellectual property protection for geographical indications on a worldwide basis. Notably, the U.S. is not a party to this treaty and takes a hostile stance towards the use of …