Law Commons^™

The Moonscape Of Tax Equality: Windsor And Behyond, Anthony C. Infanti

Articles

This essay takes a critical look at the tax fallout from the U.S. Supreme Court’s decision in United States v. Windsor, which declared section three of the federal Defense of Marriage Act (DOMA) unconstitutional. The essay is important because, while other federal laws will apply to some same-sex couples some of the time, the federal tax laws are a concern for all same-sex couples all of the time. The essay is timely because it addresses the recently issued IRS guidance regarding the tax treatment of same-sex couples.

In this essay, I first describe the path that led to the decision …

Corporate Law In The Shanghai People's Courts, 1992-2008: Judicial Autonomy In A Contemporary Authoritarian State, Nicholas C. Howson

Articles

In late 2005 China adopted a largely rewritten Company Law that radically increased the role of courts. This study, based on a review of more than 1000 Company Law-related disputes reported between 1992 and 2008 and extensive interactions with PRC officials and sitting judges, evaluates how the Shanghai People's Court system has fared over 15 years in corporate law adjudication. Although the Shanghai People's Courts show generally increasing technical competence and even intimations of political independence, their path toward institutional autonomy is inconsistent. Through 2006, the Shanghai Court system demonstrated significantly increased autonomy. After 2006 and enactment of the new …

Medicaid Managed Care And Disability Discrimination Issues, Mary Crossley

Articles

This article examines issues potentially raised under the Americans with Disabilities Act (ADA) by states' decisions whether and how to include disabled Medicaid recipients in the massive shift towards Medicaid managed care. Part II briefly examines the special issues that disabled Medicaid recipients pose with respect to managed care enrollment. These include issues of cost, quality, access, and program design and implementation. Part III describes various approaches that state programs have taken or are proposing to take with respect to the enrollment of disabled Medicaid recipients in managed care. These approaches range from simply excluding the SSI population from managed …

The Courts As Authorized Legal Advisors Of The People, Edson R. Sunderland

Articles

It is doubtful whether American legal institutions have witnessed a more far-reaching procedural reform since New York adopted its Code of Civil Procedure in 1848, than the movement toward the authorization of judicial declarations of rights which has received its chief impetus from legislation enacted in three American States during the past year. A somewhat timid step in this direction was taken by the New Jersey Chancery Practice Act of 1915, but it disclosed a want of confidence in the broad effectiveness of the remedy. Now for the first time American legislation has definitely committed itself to the principle that …

The Michigan Judicature Act Of 1915, Edson R. Sunderland

Articles

IN 1848 a wave of reform in judicial procedure began to sweep over the United States. In that year the legislature of New York enacted the Code of Civil Procedure, a statute of far-reaching importance, for it became the source of and the model for similar legislation in almost two-thirds of the States in the Union.

The Limits To Legislative Power In The Passage Of Curative Laws, Thomas M. Cooley

Articles

There has always been some regret that, when the Federal judiciary was called upon to interpret and apply the prohibition in the Constitution of ex post facto laws,1 it did not reach the condlusion that retrospective laws were forbidden, as well where they applied to civil rights as when they concerned criminal liabilities or penalties. The famous twenty-ninth chapter of the great charter placed the protection of liberty and property upon the same basis, and the power to reach the one by indirection is subject to the same objections in principle, that could be urged against the power to reach …