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Articles 1 - 30 of 41
Full-Text Articles in Law
Tax Fairness, Brian Galle
Tax Fairness, Brian Galle
Washington and Lee Law Review
This Article argues that, contrary to the consensus of economists and many legal scholars, the norm of "horizontal equity" in taxation has independent meaning as a default rule in favor of existing arrangements. Although it has long been said, and widely thought, that tax should be fair in its dealings with individuals who are situated similarly to one another, no one has been able to say convincingly just what that fairness comprises. As a result, the learned referees in the last major dispute over the significance of horizontal equity judged that fairness's critic had decidedly won the day. Since then, …
Celebrity In Cyberspace: A Personality Rights Paradigm For Personal Domain Name Disputes, Jacqueline D. Lipton
Celebrity In Cyberspace: A Personality Rights Paradigm For Personal Domain Name Disputes, Jacqueline D. Lipton
Washington and Lee Law Review
When the Oscar-winning actress Julia Roberts fought for control of the domain name, what was her aim? Did she want to reap economic benefits from the name? Probably not, as she has not used the name since it was transferred to her. Or did she want to prevent others from using it on either an unjust enrichment or a privacy basis? Was she, in fact, protecting a trademark interest in her name? Personal domain name disputes, particularly those in the space, implicate unique aspects of an individual's persona in cyberspace. Nevertheless, most of the legal rules developedfor these disputes are …
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
The Unintended Tax Advantages Of Gay Marriage, Theodore P. Seto
Washington and Lee Law Review
The Internal Revenue Code (the Code) contains numerous special rules applicable to the income taxation of persons related by marriage, birth, adoption, or ownership. This Article suggests a new approach to their analysis. Many basic tax rules assume that taxpayers are self-interested and unaffiliated. Where this assumption is incorrect, the Code makes adjustments to its otherwise applicable rules. Most of the resulting related-party antiavoidance rules apply only in the context of specified formal relationships-marriage, parent/child, or owner/business. The Article tests this thesis by comparing the income tax treatment of heterosexual married couples with that of gay couples in committed long-term …
Prosecutions Under The Adam Walsh Act: Is America Keeping Its Promise?, Emily A. White
Prosecutions Under The Adam Walsh Act: Is America Keeping Its Promise?, Emily A. White
Washington and Lee Law Review
No abstract provided.
Designing Transparency: The 9/11 Commission And Institutional Form, Mark Fenster
Designing Transparency: The 9/11 Commission And Institutional Form, Mark Fenster
Washington and Lee Law Review
Surpassing the low expectations established by previous investigatory commissions and overcoming the political and legal obstacles created by the Bush administration's opposition to its creation, the 9/11 Commission accomplished what appeared to be the impossible: an authoritative investigation, a widely-read final report, and direct influence on significant legislation. This Article argues that the 9/11 Commission represents an important institutional model for encouraging orforcing the Executive Branch to disclose information about an especially significant and controversial past event or future decision. It suggests that Congress or the President consider establishing such commissions when information held by the Executive Branch can help …
Interjurisdictional Competition In Enforcing Noncompetition Agreements: Regulatory Risk Management And The Race To The Bottom, Timothy P. Glynn
Interjurisdictional Competition In Enforcing Noncompetition Agreements: Regulatory Risk Management And The Race To The Bottom, Timothy P. Glynn
Washington and Lee Law Review
No abstract provided.
Filtering Through A Mess: A Proposal To Reduce The Confusion Surrounding The Requirements For Standing In False Advertising Claims Brought Under Section 43(A) Of The Lanham Act, Peter S. Massaro, Iii
Filtering Through A Mess: A Proposal To Reduce The Confusion Surrounding The Requirements For Standing In False Advertising Claims Brought Under Section 43(A) Of The Lanham Act, Peter S. Massaro, Iii
Washington and Lee Law Review
No abstract provided.
Claims, Civil Actions, Congress & The Court: Limiting The Reasoning Of Cases Construing Poorly Drawn Statutes, Joan Steinman
Claims, Civil Actions, Congress & The Court: Limiting The Reasoning Of Cases Construing Poorly Drawn Statutes, Joan Steinman
Washington and Lee Law Review
No abstract provided.
Don't Get The Wrong Idea: How The Fourth Circuit Misread The Words And Spirit Of Special Education Law-And How To Fix It, Michael T. Mccarthy
Don't Get The Wrong Idea: How The Fourth Circuit Misread The Words And Spirit Of Special Education Law-And How To Fix It, Michael T. Mccarthy
Washington and Lee Law Review
No abstract provided.
Protection From A Well-Founded Fear: Applying The Disfavored Group Analysis In Asylum Cases, Bridget Tainer-Parkins
Protection From A Well-Founded Fear: Applying The Disfavored Group Analysis In Asylum Cases, Bridget Tainer-Parkins
Washington and Lee Law Review
No abstract provided.
Leaving More Than Money: Mediation Clauses In Estate Planning Documents, Lela P. Love, Stewart E. Sterk
Leaving More Than Money: Mediation Clauses In Estate Planning Documents, Lela P. Love, Stewart E. Sterk
Washington and Lee Law Review
When probate disputes arise, an increasing number of courts have been referring those disputes to mediation. Estate planners, however, have been less proactive about drafting wills to include mediation clauses that would anticipate estate disputes and channel them away from litigation. When a will mandates mediation, the will provides a dispute resolution mechanism designed to preserve family harmony, conserve estate assets, and avoid airing the family's "dirty laundry "-objectives common to many testators. Mediation clauses in wills are no panacea. They are of little value to testators who exalt control over estate assets above all other concerns, and they are …
Existing In A Legal Limbo: The Precarious Legal Position Of Standards-Development Organizations, Tyler R.T. Wolf
Existing In A Legal Limbo: The Precarious Legal Position Of Standards-Development Organizations, Tyler R.T. Wolf
Washington and Lee Law Review
No abstract provided.
Judicial Independence, Judicial Responsibility: A District Judge's Perspective, Joan Humphrey Lefkow
Judicial Independence, Judicial Responsibility: A District Judge's Perspective, Joan Humphrey Lefkow
Washington and Lee Law Review
No abstract provided.
Trademark Extortion: The End Of Trademark Law, Kenneth L. Port
Trademark Extortion: The End Of Trademark Law, Kenneth L. Port
Washington and Lee Law Review
Trademark litigation in America today is undergoing a profound change. Based on a review of all trademark cases reported since the Lanham Act took effect, this Article concludes that this profound change is due to "trademark extortion," the use of strike suits and the like to deter market entrants. All 7,500 reported trademark decisions between 1947 and 2005 were read. Of those, 2,659 were truly substantive cases that terminated a trademark law suit. The claimant of a trademark right prevailed only 51% of the time. They prevailed in getting an injunction in only 55% of those cases demanding one. Only …
Will The Real Real Party In Interest Please Stand Up?: Applying The Capacity To Sue Rule In Diversity Cases, Benjamin J. Conley
Will The Real Real Party In Interest Please Stand Up?: Applying The Capacity To Sue Rule In Diversity Cases, Benjamin J. Conley
Washington and Lee Law Review
No abstract provided.
Regulating Intrastate Crime: How The Federal Kidnapping Act Blurs The Distinction Between What Is Truly National And What Is Truly Local, Colin V. Ram
Washington and Lee Law Review
No abstract provided.
Scary Stories And The Limited Liability Polluter In Chapter 11 Polluter In Chapter 11, Anne M. Lawton, Lynda J. Oswald
Scary Stories And The Limited Liability Polluter In Chapter 11 Polluter In Chapter 11, Anne M. Lawton, Lynda J. Oswald
Washington and Lee Law Review
Legal commentators, policy-makers, and the media argue that the current structures of environmental, bankruptcy, and corporate law permit firms to strategically use bankruptcy to inappropriately displace hundreds of millions of dollars of environmental liability onto taxpayers. However, the proposed solution to this supposed problem-reforming bankruptcy, environmental, and/or corporate law-is draconian, and may cause dramatic and unintended consequences. Moreover, these demands for reform are occurring in a complete absence of data about whether and to what extent inappropriate strategic use of bankruptcy in this manner actually occurs. We conducted an empirical analysis of Chapter 11 bankruptcies filed in 2004 and closed …
"Appropriate Action," Inappropriately Defined: Amending The Equal Educational Opportunities Act Of 1974, Jessica R. Berenyi
"Appropriate Action," Inappropriately Defined: Amending The Equal Educational Opportunities Act Of 1974, Jessica R. Berenyi
Washington and Lee Law Review
No abstract provided.
Derivatives At Bankruptcy: Lifesaving Knowledge For The Small Firm, Jonathon Keath Hance
Derivatives At Bankruptcy: Lifesaving Knowledge For The Small Firm, Jonathon Keath Hance
Washington and Lee Law Review
No abstract provided.
The Age Of The Child: Interrogating Juveniles After Roper V. Simmons, Tamar R. Birckhead
The Age Of The Child: Interrogating Juveniles After Roper V. Simmons, Tamar R. Birckhead
Washington and Lee Law Review
No abstract provided.
Commonwealth Of Perspective On Restitutionary Disgorgement For Breach Of Contract, Caprice L. Roberts
Commonwealth Of Perspective On Restitutionary Disgorgement For Breach Of Contract, Caprice L. Roberts
Washington and Lee Law Review
No abstract provided.
Restitution And The Production Of Legal Doctrine, Chaim Saiman
Restitution And The Production Of Legal Doctrine, Chaim Saiman
Washington and Lee Law Review
No abstract provided.
The Underappreciated First Amendment Importance Of Lawrence V. Texas, Michael P. Allen
The Underappreciated First Amendment Importance Of Lawrence V. Texas, Michael P. Allen
Washington and Lee Law Review
No abstract provided.
Courts Must Welcome The Reality Of The Modem World: Cyberspace Is A Place Under Title Iii Of The Americans With Disabilities Act, Shani Else
Washington and Lee Law Review
No abstract provided.
Inequitable Conduct Inequitably Inferred: When Do Patent Applicants' Actions Intend To Deceive?, Chris Henry
Inequitable Conduct Inequitably Inferred: When Do Patent Applicants' Actions Intend To Deceive?, Chris Henry
Washington and Lee Law Review
No abstract provided.
Option Backdating And Its Implications, Jesse M. Fried
Option Backdating And Its Implications, Jesse M. Fried
Washington and Lee Law Review
Thousands of U.S. companies appear to have secretly backdated stock options. This Article analyzes three forms of secret option backdating: (1) the backdating of executives' option grants; (2) the backdating of nonexecutive employees' option grants; and (3) the backdating of executives' option exercises. It shows that each type of backdating less likely reflects arm's length contracting than a desire to inflate and camouflage executive pay. Secret backdating thus provides further evidence that pay arrangements have been shaped by executives' influence over their boards. The fact that so many firms continued to secretly backdate after the Sarbanes-Oxley Act, in blatant violation …
Restating Restitution: The Restatement Process And Its Critics, Doug Rendleman
Restating Restitution: The Restatement Process And Its Critics, Doug Rendleman
Washington and Lee Law Review
No abstract provided.
Rethinking Section 142 Of The Restatement Of Restitution: Fault, Bad Faith, And Change Of Position, John D. Mccamus
Rethinking Section 142 Of The Restatement Of Restitution: Fault, Bad Faith, And Change Of Position, John D. Mccamus
Washington and Lee Law Review
No abstract provided.
The Apostle, Mr. Justice Jackson, And The "Pathological Perspective" Of The Free Exercise Clause, Ronald J. Krotoszynski, Jr.
The Apostle, Mr. Justice Jackson, And The "Pathological Perspective" Of The Free Exercise Clause, Ronald J. Krotoszynski, Jr.
Washington and Lee Law Review
No abstract provided.
Rethinking Press Rights Of Equal Access, Luke M. Milligan
Rethinking Press Rights Of Equal Access, Luke M. Milligan
Washington and Lee Law Review
No abstract provided.