Law Commons^™

Recent Developments In Federal Income Taxation: The Year 2000, Ira B. Shepard, Martin J. Mcmahon Jr.

UF Law Faculty Publications

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2000 - and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to …

Random Thoughts On Applying Judicial Doctrines To Interpret The Internal Revenue Code, Martin J. Mcmahon Jr.

UF Law Faculty Publications

From the symposium "Business Purpose, Economic Substance, and Corporate Tax Shelters" .

Integrating Water Management And Land Use Planning: Uncovering The Missing Link In The Protection Of Florida’S Water Resources?, Mary Jane Angelo

UF Law Faculty Publications

This Article explores the link between water management and land use planning. First, in Section II, this Article provides an overview of water management in Florida. Then, in Section III, this Article analyzes the differences between planning and regulatory permitting and asserts that both are needed for effective protection of water resources. Section IV reviews the current role that land use planning plays in water management and the current role that water management plays in land use planning. Section V of this Article concludes by evaluating a variety of recommendations that have been made to improve the integration of the …

Election Disputes And The Constitutional Right To Vote, Joseph W. Little

UF Law Faculty Publications

This commentary is an enlargement of a talk delivered at the annual conference of the Socio-Legal Studies Association (United Kingdom) held in Bristol, England, in April 2001. The purpose was to raise questions about where the "right-to-vote" comes from in the Florida and U.S. Constitutions and whether the constitutional right-to-vote possesses useful legal force in the judicial resolution of a closely-contested election. The Gore-Bush Florida election controversy was the stimulus.

Among the subsidiary questions are: What should a written constitution for a democratic government say about the right to vote? And, how, if at all, should constitutional litigation play a …

Latinas, Culture And Human Rights: A Model For Making Change, Saving Soul, Berta E. Hernández-Truyol

UF Law Faculty Publications

This essay provides an overview of progresses achieved for women in the Americas by virtue of the use of the human rights model to further women's rights and attain betterment of their lives. Specifically, this work reviews the location of Latinas both within and outside the United States fronteras. As women of color within larger U.S. society and as women within their comunidad Latina, Latinas experience different multifaceted subordinations. A human rights model that recognizes the multidimensional nature of gendered racial discrimination and of racialized gender discrimination can serve to improve the lives of Latinas as well as non-Latina women …

Full Legal Representation For The Poor: The Clash Between Lawyer Values And Client Worthiness, Michelle S. Jacobs

UF Law Faculty Publications

This article seeks to expand the scope of our understanding of values and their connection to the work of poverty lawyers. The article explores the literature on poverty and moral worthiness. In order to bring clarity to the discussion, it examines social science research on defining "values" and detailing how they can affect behavior. Prof. Jacobs describes the reactions of clinical students to a classroom exercise, which asked them to describe the legal representation they would provide to hypothetical clients. This article describes how the link between students' values and broader societal beliefs affect the practices of the bar and …

Bargaining For Loyalty In The Information Age: A Reconsideration Of The Role Of Substantive Fairness In Enforcing Employee Noncompetes, Rachel Arnow-Richman

UF Law Faculty Publications

This article explores the enforceability of employee non-compete agreements, with particular attention to their use in information-based industries as a response to increased worker mobility. Non-compete agreements have long been viewed with skepticism by courts and scholars due to historical concerns about employee bargaining power. This article argues that the current approach to assessing the fairness of these agreements is misdirected. Courts attempt to distinguish proper from improper restraints by looking to whether the non-compete protects an employer interest that is separate and distinct from the employer's desire simply to retain the employee. Such an approach is unworkable in an …

Can The Market Evaluate Legal Regimes? A Response To Professors Rasmussen, Thomas, And Skeel, Lynn M. Lopucki

UF Law Faculty Publications

Scholarly projects benefit from thoughtful criticism-particularly by those committed to a contrary view. For that reason, I feel fortunate that the three leading proponents of the efficiency of Delaware bankruptcy reorganization have taken the time to respond to our study.' These three critics recognize that the stakes are enormous. As Professor Rasmussen and Professor Thomas put it, the bankruptcy reorganization of large, public companies was "Delawarized" during the decade of the 1990s. If it can be shown that, during the period of Delawarization, the Delaware court provided a wasteful and inefficient reorganization process, it follows that even a very sophisticated …

What Can Fourth Amendment Doctrine Learn From Vagueness Doctrine, Tracey Maclin

UF Law Faculty Publications

No abstract provided.