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Articles 1 - 7 of 7
Full-Text Articles in Law
The End Of Cash, The Income Tax, And The Next 100 Years, Gregg D. Polsky, Jeffery H. Kahn
The End Of Cash, The Income Tax, And The Next 100 Years, Gregg D. Polsky, Jeffery H. Kahn
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The income tax is technologically very similar to the way it was in its early years, and technological developments have been at the margins of the income tax and have not affected its core elements. Still, technological improvements have made third-party reporting and withholding more efficient, which has allowed these mechanisms to become more pervasively used. Technology has also made it easier for taxpayers to substantiate their activities. These changes have facilitated the evolution of the incometax from its original class tax to the mass tax it is today.
While further technological advances might improve the federal income tax, it …
The Plea Bargain Crisis For Noncitizens In Misdemeanor Court, Jason A. Cade
The Plea Bargain Crisis For Noncitizens In Misdemeanor Court, Jason A. Cade
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This Article considers three factors contributing to a plea-bargain crisis for noncitizens charged with misdemeanors: 1) the expansion of deportation laws to include very minor offenses with little opportunity for discretionary relief from removal; 2) the integration of federal immigration enforcement programs with the criminal justice system; and 3) the institutional norms in non-federal lower criminal courts, where little attention is paid to evidence or individual equities and where bail and other process costs generally outweigh perceived incentives to fight charges. The Article contends that these factors increase the likelihood that a noncitizen’s low-level conviction will not reliably indicate guilt …
The Problem With Misdemeanor Representation, Erica J. Hashimoto
The Problem With Misdemeanor Representation, Erica J. Hashimoto
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The failure to appoint counsel in misdemeanor cases may represent one of the most widespread violations of federal constitutional rights in criminal cases. A decade ago, in Alabama v. Shelton, the Supreme Court held that indigent defendants sentenced to suspended terms of incarceration in misdemeanor cases have a constitutional right to appointed counsel, even if the defendant is never actually incarcerated. Several factors contribute to this omission. First, some jurisdictions have simply refused to honor the Court's holding. Second, potentially unconstitutional barriers to the appointment of counsel-including prohibitively high fees imposed on defendants, failures to fully inform defendants of their …
Plans Are Not Enough, Michael Lewyn
Plans Are Not Enough, Michael Lewyn
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Some commentators see comprehensive municipal plans as a remedy for suburban sprawl. But in fact, a plan can be used to promote sprawl as well as to prevent sprawl.
Metaphor And Analogy: The Sun And Moon Of Legal Persuasion, Linda L. Berger
Metaphor And Analogy: The Sun And Moon Of Legal Persuasion, Linda L. Berger
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Drawing on recent studies of social cognition, decision making, and analogical processing, this article recommends that lawyers turn to novel characterizations and metaphors to solve a particular kind of persuasion problem that is created by the way judges and juries think and decide. According to social cognition researchers, we perceive and interpret new information by following a process of schematic cognition, analogizing the new data we encounter to the knowledge structures embedded in our memories. Decision-making researchers differentiate between intuitive and reflective processes (System 1 and System 2), and they agree that in System 1 decision making, only the most …
The Patent System In Pre-1989 Czechoslovakia, Marketa Trimble
The Patent System In Pre-1989 Czechoslovakia, Marketa Trimble
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The chapter analyzes patent law in Czechoslovakia in the period from 1945 until the end of communist rule in 1989. In addition to reviewing the legislative development of patent law – the laws on the books – the chapter explains the law in action, which includes the application of the law in practice and the attitudes of Czechoslovak society toward inventive activities and patenting. The chapter shows that post-1945 Czechoslovak patent law drew on a highly developed pre-1940 Czechoslovak patent law and practice that was based on the Austrian patent law inherited by Czechoslovakia in 1918 when it split from …
Plea Bargaining, Sentence Modifications, And The Real World, Julian A. Cook
Plea Bargaining, Sentence Modifications, And The Real World, Julian A. Cook
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This article examines the 2011 Supreme Court decision in United States v. Freeman. At issue was whether defendants, such as Freeman, who enter a guilty plea pursuant to a binding plea agreement, are entitled to seek a modification of their sentence when the guideline range applicable to their offense has subsequently been lowered by the United States Sentencing Commission. By a five-to-four vote, the Court found that Freeman was eligible to seek a sentence reduction. However, as the article explains, the concurring and controlling opinion of Justice Sotomayor may ultimately prove to be problematic for criminal defendants generally and for …