Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Constitutional Law (13)
- Courts (13)
- Supreme Court of the United States (11)
- Tax Law (11)
- Legislation (10)
-
- Legal History (9)
- Law and Economics (8)
- Taxation-Federal (8)
- Comparative and Foreign Law (7)
- Litigation (7)
- Administrative Law (5)
- Business Organizations Law (5)
- Criminal Law (5)
- Juvenile Law (5)
- Legal Profession (5)
- State and Local Government Law (5)
- Taxation-Transnational (5)
- Antitrust and Trade Regulation (4)
- Civil Rights and Discrimination (4)
- Human Rights Law (4)
- Intellectual Property Law (4)
- Securities Law (4)
- Taxation-Federal Estate and Gift (4)
- Torts (4)
- Commercial Law (3)
- Criminal Procedure (3)
- Dispute Resolution and Arbitration (3)
- International Law (3)
- Law Enforcement and Corrections (3)
- Keyword
-
- United States Supreme Court (11)
- Law reform (10)
- Congress (9)
- Income tax (9)
- History (8)
-
- Regulation (7)
- Constitution (6)
- Corporations (6)
- Tax reform (5)
- Antitrust (4)
- Authority (4)
- Competition (4)
- Decision making (4)
- Equality (4)
- Law professors (4)
- Lawyers (4)
- Negligence (4)
- State courts (4)
- Trusts (4)
- University of Michigan Law School (4)
- Children (3)
- Compensation (3)
- Convictions (3)
- Copyright law (3)
- Corporate tax (3)
- Criminal justice (3)
- Curriculum (3)
- Defendants (3)
- Due process (3)
- Eighth Amendment (3)
Articles 1 - 30 of 82
Full-Text Articles in Law
A Search For The Truth Or Trial By Ordeal: When Prosecutors Cross-Examine Adolescents How Should Courts Respond, Frank E. Vandervort
A Search For The Truth Or Trial By Ordeal: When Prosecutors Cross-Examine Adolescents How Should Courts Respond, Frank E. Vandervort
Articles
It is an axiom of the law that cross-examination is, in John Henry Wigmore's words, the "greatest legal engine ever invented for the discovery of truth." In part because of its perceived utility in getting to the truth of a matter, courts are generally reluctant, despite broad authority to do so, to step in and to govern the conduct of cross-examination. But is cross-examination invariably calculated to ascertain the truth? While most lawyers are familiar with Wigmore's famous quotation, few are familiar with the caveat that shortly follows it: "A lawyer can do anything with cross-examination.. . . He may, …
State Fiscal Policies And Transitory Income Fluctuations, James R. Hines Jr.
State Fiscal Policies And Transitory Income Fluctuations, James R. Hines Jr.
Articles
State and local expenditure and tax revenue respond less to the business cycle than do federal spending and revenue, thereby reducing the countercyclicality of total government expenditure and revenue. This paper considers forces responsible for the cyclical pattern of state expenditure and revenue. Annual fluctuations in state personal income are associated with small changes in state spending and significant changes in tax receipts; receipt of federal grants is associated with greater state spending. Tax collections, and to a lesser degree expenditure, of larger states are more closely associated with annual income fluctuations than are the tax collections and expenditure of …
Traveling Concepts: Substantive Equality On The Road, Susanne Baer
Traveling Concepts: Substantive Equality On The Road, Susanne Baer
Articles
Ideas travel. Even legal concepts migrate on the globe. However, it is a contested issue whether migration is a good idea. We may enjoy traveling ourselves, but many people in the world of law are somewhat worried if we take legal baggage along. Some claim that legal baggage never arrives at its destination and challenge the very possibility of what some call a legal transplant. Others claim that we already live in transnational legal contexts, while still others claim that migration occurs, and that modifies each legal concept on the road in rather significant ways, which may render the project …
The Deepwater Horizon Oil Spill: Potential Insurance Coverage Implications, Lynn K. Neuner, W. Nicholson Price
The Deepwater Horizon Oil Spill: Potential Insurance Coverage Implications, Lynn K. Neuner, W. Nicholson Price
Articles
More than 300 lawsuits have already been filed in Louisiana, Florida, Texas, Mississippi, and Alabama against BP and other corporations involved in the Deepwater Horizon oil spill, including Transocean, Halliburton, and Cameron, with thousands more anticipated. This article briefly addresses the contours of the coverage lawsuit already filed against BP and other coverage disputes we may see in the future.
The Redemption Puzzle, Reuven S. Avi-Yonah
The Redemption Puzzle, Reuven S. Avi-Yonah
Articles
After the adoption of partial integration in 2003, there has been only a modest rise in dividends, but a sixfold increase in redemptions. This article argues that the explanation for that lies in the different treatment of dividends and capital gains to foreign shareholders and that Congress should respond by making sections 302 and 304 inapplicable to foreign shareholders.
The Hydra, Carl E. Schneider
The Hydra, Carl E. Schneider
Articles
Almost nobody favors long consent forms for prospective research subjects. Almost everybody thinks they interfere with informed consent's purpose-good decisions. Nevertheless, almost everybody believes consent forms have long been getting longer. Years ago, Paul Appelbaum lamented the "tendency to cram ever more information into consent forms." Weeks ago, Ilene Albala and her colleagues (one of them Appelbaum) reported in IRE: Ethics & Human Research that the length of one institutional review board's forms "increased roughly linearly by an average of 1.5 pages per decade. In the 1970s, the average consent form was less than one page long and often only …
The Inevitability Of Theory, Richard O. Lempert
The Inevitability Of Theory, Richard O. Lempert
Articles
I wrote this Article in response to an invitation to deliver the keynote address at Berkeley Law School’s Jurisprudence and Social Policy conference Building Theory Through Empirical Legal Studies. Lauren Edelman, the intellectual mother of the conference, gently brushed aside my suggestion that I present one of my own attempts to synthesize the results of empirical research to generate theory, and asked that I directly address the conference topic. I am glad that she did.
Aba Criminal Justice Standards On The Treatment Of Prisoners, Margo Schlanger, Margaret C. Love, Carl Reynolds
Aba Criminal Justice Standards On The Treatment Of Prisoners, Margo Schlanger, Margaret C. Love, Carl Reynolds
Articles
or more than i O years, corrections professionals and others concerned about the treatment of prisoners have despaired over conditions in California's prisons. Crowding, violence, racial segregation, abysmal medical care, an obstructionist corrections union. and a state budget crisis have combined to bring the system to the point of constitutional meltdov,n. In 2008. a state appellate court found conditions of "'extreme peril to the safety of persons and property,'' and a three-judge federal court confirmed the existence of a "substantial risk to the health and safety of the men and women who work inside these prisons and the inmates housed …
The Case Against Taxing Citizens, Reuven S. Avi-Yonah
The Case Against Taxing Citizens, Reuven S. Avi-Yonah
Articles
The bipartisan tax reform bill recently introduced by Sens. Ron Wyden, D-Ore., and Judd Gregg, R-N.H., proposes to abolish IRC section 911. That section, which exempts U.S. citizens living overseas from tax on the first $80,000 of earned income, is indeed anomalous in the context of a tax on all income "from whatever source derived," and has been subjected to criticism. However, there is a reason section 911 has been in the code since the 1920s: In its absence, citizenship-based taxation becomes completely unadministrable. Rather than continuing the long argument over section 911, Congress should therefore reexamine the basic premise: …
Adr In Labor And Employment Law During The Past Quarter Century, Theodore J. St. Antoine
Adr In Labor And Employment Law During The Past Quarter Century, Theodore J. St. Antoine
Articles
Two events can serve as bookends for alternative dispute resolution (ADR) in labor and employment law during the past quarter century. The first was the 1991 U.S. Supreme Court decision in Gilmer v. Interstate/Johnson Lane Corp. The Court approved so-called "mandatory arbitration" by holding that an individual stockbroker was bound by a contract with the New York Stock Exchange to arbitrate a claim of age discrimination against his employer, rather than take the case to court. The second event, or set of events, is the current consideration by Congress of the proposed Employee Free Choice Act (EFCA) and Arbitration Fairness …
Xilinx Revisited, Reuven S. Avi-Yonah
Xilinx Revisited, Reuven S. Avi-Yonah
Articles
On March 22 the Ninth Circuit released its new opinion in Xilinx v. Commissioner, Doc 2010-6163, 2010 WTD 55-42. 1 As has been expected since the panel withdrew its original opinion, it reversed itself and in a 2-1 opinion held for the taxpayer. The opinion makes it pretty clear why the reversal occurred. It was the result of concentrated pressure by the international tax community and the fact that the government was unwilling to defend the theory on which the panel originally decided the case: that the arm’s-length standard of the section 482 regulations does not apply to cost sharing. …
It Is Logic Rather Than Whom You Trust: A Rejoinder To Prof. Cohen, Douglas A. Kahn
It Is Logic Rather Than Whom You Trust: A Rejoinder To Prof. Cohen, Douglas A. Kahn
Articles
This article is the continuation of an exchange that has taken place between Prof. Stephen B. Cohen and me concerning the validity of criticisms leveled by Chief Justice John Roberts on an opinion by then-Judge Sonia Sotomayor writing for the Second Circuit in the case of William L. Rudkin Testamentary Trust v. Commissioner. While affirming the Second Circuit’s decision, Chief Justice Roberts, writing for a unanimous Supreme Court, criticized and rejected Justice Sotomayor’s construction of the relevant statutory provision. In an article in the August 3, 2009, issue of Tax Notes, Cohen defended Justice Sotomayor’s construction of the statute and …
The Basic Law At 60 - Introduction To The Special Issue, Susanne Baer, Christian Boulanger, Alexander Klose, Rosemarie Will
The Basic Law At 60 - Introduction To The Special Issue, Susanne Baer, Christian Boulanger, Alexander Klose, Rosemarie Will
Articles
For Germany 2009 was a year of constitutional anniversaries: the first democratic constitution (Paulskirchenverfassung of 1849) was promulgated 160 years ago; the 1919 Weimar Constitution would have turned 90; and finally, the country celebrated 60 years of the Basic Law, which was proclaimed and signed in Bonn on 23 May 1949. Despite its birth in the midst of economic and political turmoil and widespread disillusion with politics, the Basic Law has come to be regarded as a "success story." As is well known, it was never meant to last - the very term "Grundgesetz" (basic law) indicated that it was …
Regulating Segregation: The Contribution Of The Aba Criminal Justice Standards On The Treatment Of Prisoners, Margo Schlanger
Regulating Segregation: The Contribution Of The Aba Criminal Justice Standards On The Treatment Of Prisoners, Margo Schlanger
Articles
Over recent decades, solitary confinement for prisoners has increased in prevalence and in salience. Whether given the label "disciplinary segregation," "administrative segregation," "special housing," "seg," "the hole," "supermax," or any of a dozen or more names, the conditions of solitary confinement share basic features: twenty-three hours per day or more spent alone in a cell, with little to do and no one to talk to, and one hour per day or less in a different, but no less isolated, setting-an exercise cage or a space with a shower. Long-term segregation units operated along these lines are extraordinarily expensive to build …
State Bystander Responsibility, Monica Hakimi
State Bystander Responsibility, Monica Hakimi
Articles
International human rights law requires states to protect people from abuses committed by third parties. Decision-makers widely agree that states have such obligations, but no framework exists for identifying when states have them or what they require. The practice is to varying degrees splintered, inconsistent, and conceptually confused. This article presents a generalized framework to fill that void. The article argues that whether a state must protect someone from third-party harm depends on the state's relationship with the third party and on the kind of harm caused. A duty-holding state must take reasonable measures to restrain the abuser. That framework …
Populist Retribution And International Competition In Financial Services Regulation, Adam C. Pritchard
Populist Retribution And International Competition In Financial Services Regulation, Adam C. Pritchard
Articles
The pattern of regulatory reform in financial services regulation follows a predictable pattern in democratic states. A hyperactive market generates a bubble, the bubble deflates, and much financial pain ensues for those individuals who bought at the top of the market. The financial mess brings the scrutiny of politicians, who vow "Never again!" A political battle ensues, with representatives of the financial services industry fighting a rearguard action to preserve its prerogatives amidst cries for the bankers' scalps. Regulations, carefully crafted to win the last war, are promulgated. Memories fade of the foolish enthusiasm that fed the last bubble. Slowly, …
The Functions Of Ethical Originalism, Richard A. Primus
The Functions Of Ethical Originalism, Richard A. Primus
Articles
Supreme Court Justices frequently divide on questions of original meaning, and the divisions have a way of mapping what we might suspect are the Justices’ leanings about the merits of cases irrespective of originalist considerations. The same is true for law professors and other participants in constitutional discourse: people’s views of original constitutional meaning tend to align well with their (nonoriginalist) preferences for how present constitutional controversies should be resolved. To be sure, there are exceptions. Some people are better than others at suspending presentist considerations when examining historical materials, and some people are better than others at recognizing when …
Does Monopoly Broth Make Bad Soup?, Daniel A. Crane
Does Monopoly Broth Make Bad Soup?, Daniel A. Crane
Articles
There is an oft-repeated maxim in U.S. antitrust law that a monopolist's conduct must be examined in its totality in order to determine its legality. Judges admonish that plaintiffs "should be given the full benefit of their proof without tightly compartmentalizating the various factual components and wiping the slate clean after scrutiny of each." As the U.S. Court of Appeals for the Seventh Circuit stated in much-quoted language, "It is the mix of various ingredients ... in a monopoly broth that produces the unsavory flavor."' In this article, I examine the use and misuse of monopoly broth theories. Reflecting a …
Government Involvement In Chrysler Bankruptcy: The Least-Worst Alternative?, John A. E. Pottow
Government Involvement In Chrysler Bankruptcy: The Least-Worst Alternative?, John A. E. Pottow
Articles
As usual, my colleague Jim White has hit many nails on many heads. Also as usual, however, I’m going to be a pain and part ways with him a bit. First, was Chrysler’s bankruptcy “suspicious” in its use of section 363 of the Bankruptcy Code? You bet. Leaving aside the proliferation of 363 sales to swallow Chapter 11 as we once knew it, Chrysler was out in left field. Not only was it a “sale” of everything meaningful in the company, it was to a seller—Fiat—that put in no money. (To be fair, Fiat agreed to contribute technological know-how on …
Fixing Ram Copies, Aaron Perzanowski
Fixing Ram Copies, Aaron Perzanowski
Articles
Scholars, litigants, and courts have debated the status of so-called “RAM copies” - instantiations of copyrighted works in the random access memory of computing devices - for decades. The Second Circuit’s decision in Cartoon Network v. CSC Holdings has recently reignited the controversy over these putative copies. There the court held that CSC did not create copies within the meaning of the Copyright Act when it buffered fleeting segments of television programs. In many respects, the Second Circuit’s holding is a straightforward application of the Act’s nested definitions of “copies” and “fixed.” But because the court declined to apply the …
Comparative Tax Law: Theory And Practice, Reuven S. Avi-Yonah, Guy Inbar, Omri Marian, Linneu Mello
Comparative Tax Law: Theory And Practice, Reuven S. Avi-Yonah, Guy Inbar, Omri Marian, Linneu Mello
Articles
On 3 October 2009, a Conference on Comparative Tax Law in Theory and Practice took place at the University of Michigan Law School. It was organized by Reuven Avi-Yonah (Professor, University of Michigan Law School) and Mathias Reimann (Editor, American Journal of Comparative Law and Professor, University of Michigan Law School), and was attended by Hugh Ault (Professor of Law, Boston College Law School), Victor Thuronyi (Senior Counsel, International Monetary Fund), Brian Arnold (Professor Emeritus, University of Western Ontario), William Barker (Professor, The Dickinson School of Law, Penn State), Michael Livingston (Professor, Rutgers School of Law-Camden), Carlo Garbarino (Professor of …
Between Formulary Apportionment And The Oecd Guidelines: A Proposal For Reconciliation, Reuven S. Avi-Yonah
Between Formulary Apportionment And The Oecd Guidelines: A Proposal For Reconciliation, Reuven S. Avi-Yonah
Articles
In the last 30 years, a debate has been raging in international tax circles between advocates of the OECD Transfer Pricing Guidelines and the arm’s length standard (ALS) they embody, on the one hand, and advocates of formulary apportionment (FA) on the other. After the adoption of the 1995 regulations and the new OECD Guidelines, the debate became quieter for a while, because everyone was waiting to see whether the issue had been resolved. However, while there have been few decided cases, it is clear by now that the transfer pricing problem is as bad as it ever was. That …
Doing Good While Doing Deals: Early Lesson In Launching An International Transactions Clinic, Deborah Burand
Doing Good While Doing Deals: Early Lesson In Launching An International Transactions Clinic, Deborah Burand
Articles
That is not to say that the launch of this clinic was easy. Four of the most challenging issues the ITC faced in its first year of operation were: 1) developing a client pool, 2) defining client projects so as to be appropriate to student clinicians’ skill levels and capacity, 3) making use of efficient and inexpensive technology to foster international communication with clients and transaction management, and 4) tapping supervisory attorney talent capable of supporting student clinicians in their international transactional work. The first two issues were the biggest challenges that we faced in launching the ITC and so …
Reply To Richard A. Leo And Jon B. Gould, Samuel R. Gross, Barbara O'Brien
Reply To Richard A. Leo And Jon B. Gould, Samuel R. Gross, Barbara O'Brien
Articles
The following is a letter to the Ohio State Journal of Criminal Law received from Professors Samuel Gross and Barbara O'Brien, responding to an article published in the Journal in Fall 2009 by Professors Richard Leo and Jon Gould. This letter is followed by a reply from Professors Leo and Gould. Professors Gross and O'Brien did not see the reply prior to the Journal going to press. As we have indicated before, we welcome letters to the Journal from readers on any topic covered in a prior issue. - Editors
Leveraging Asylum, James C. Hathaway
Leveraging Asylum, James C. Hathaway
Articles
I believe that the analysis underlying the leveraged right to asylum is conceptually flawed. As I will show, there is no duty of non-refoulement that binds all states as a matter of customary international law and it is not the case that all persons entitled to claim protection against refoulement of some kind are ipso facto entitled to refugee rights. These claims are unsound precisely because the critical bedrock of a real international legal obligation-namely, the consent of states evinced by either formal commitments or legally relevant actions -does not yet exist.
A Closer Look At Law: Human Rights As Multi-Level Sites Of Struggles Over Multi-Dimensional Equality, Susanne Baer
A Closer Look At Law: Human Rights As Multi-Level Sites Of Struggles Over Multi-Dimensional Equality, Susanne Baer
Articles
In many societies, deep conflicts arise around religious matters, and around equality. Often, religious collectives demand the right to self-determination of issues considered - by them - to be their own, and these demands collide with individual rights to, again, religious freedom. These are thus conflicts of religion v. religion. Then, collective religious freedom tends to become an obligation for all those who are defined as belonging to the collective, which carries the problem that mostly elites define its meaning and they silence dissent. Usually, such obligations are also unequal relating to gender, with different regimes for women and for …
Summary And Recommendations (Symposium On Designing A Federal Vat, Part I), Reuven S. Avi-Yonah
Summary And Recommendations (Symposium On Designing A Federal Vat, Part I), Reuven S. Avi-Yonah
Articles
For the past thirty-five years, the debate on fundamental tax reform in the United States has centered on whether some type of consumption tax would replace all or part of the federal income tax. In my opinion, this debate has now been decided. Given recent budgetary developments and the impending eligibility of the baby boom generation for Social Security and Medicare, we cannot dispense with the revenue from the corporate and individual income tax. Moreover, we will need huge amounts of additional revenue, and most informed observers believe that the only plausible source for such revenues is a federal value-added …
The Challenges Of Calculating The Benefits Of Providing Access To Legal Services, J. J. Prescott
The Challenges Of Calculating The Benefits Of Providing Access To Legal Services, J. J. Prescott
Articles
In this invited essay, I explore how policymakers and other public-interested actors have empirically calculated the benefits of providing low-income access to civil legal services in the past, and how they might improve upon existing methods going forward. My argument proceeds in five parts. First, I briefly explain the optimal approach to allocating public funds from a welfare economics perspective. Second, I introduce the challenges of valuing “benefits” in the context of the public provision of legal services. Third, I summarize and critique existing attempts to quantify the benefits of and need for legal services funding. Specifically, I review, criticize, …
In Memoriam: David P. Leonard, Richard D. Friedman
In Memoriam: David P. Leonard, Richard D. Friedman
Articles
In all significant respects but longevity, David Leonard was - and I am confident that he believed himself to be - a lucky man. Saddened as I am that our association was cut so terribly short, I feel lucky that we had it for as long as we did. And I am sure that his family, his students, his colleagues, and those in the wider legal world who were graced not only by his wisdom but also by his essential goodness, feel the same way.
Taxing Inheritances, Taxing Estates, James R. Hines Jr.
Taxing Inheritances, Taxing Estates, James R. Hines Jr.
Articles
This Article considers two aspects of converting the U.S. transfer tax system to one in which burdens are imposed on the basis of receipt rather than gift. The first aspect is the economic impact of distinguishing transfer tax liabilities by numbers of children in a family in addition to the total amount of transferred wealth. The second aspect is the nature of the event that triggers tax liability. Taxing on the basis of receipt raises complicated issues about generation-skipping transfers, transfers to trusts, and transfers that involve foreign as well as domestic parties, all of which are potentially influenced by …