Law Commons^™

The Doctrine Of Judicial Estoppel, Steve R. Johnson

Scholarly Publications

The doctrine of judicial estoppel is not on some lawyers’ radar screens. That’s regrettable. Not anticipating application of the rule, a person may make a claim that can hurt him or her in the long run. Or, unaware of the rule, a party may fail to assert a potentially successful defense. Or, having only a very general awareness of the rule, an attorney may miss subtleties or forum variations that are the difference between winning and losing.

This article has three parts. Part I describes the doctrine of judicial estoppel, emphasizing its purposes. Part II explores the recent judicial estoppel …

The 1998 Act And The Resources Link Between Tax Compliance And Tax Simplification, Steve R. Johnson

Scholarly Publications

Tax compliance sometimes is thought of as purely a matter of administration. But there are important connections between substance and procedure.' Both affect compliance. This article explores how simplification of the substantive tax law can improve compliance. The particular emphasis is on how simplification can liberate human and material resources for the IRS without which otherwise well conceived efforts to improve compliance are likely ultimately to fail.

Academic Freedom And The Obligation To Earn It, Donald J. Weidner

Scholarly Publications

No abstract provided.

To Catch A Killer: Roadblocks And The Fourth Amendment, Michael T. Morley

Scholarly Publications

No abstract provided.

A Taxing Blog: The Uneasy Case For Blogging Taxation, Jeffrey H. Kahn, Victor Fleischer

Scholarly Publications

No abstract provided.

Tax Reality Bites, Jeffrey H. Kahn

Scholarly Publications

No abstract provided.

Criminal Law Sanctuaries, Wayne A. Logan

Scholarly Publications

The paper explores the existence of various social institutions that have resisted the reach of criminal law enforcement authority over time. Focusing on the response of the Catholic Church to widespread clergy sexual abuse, which in many respects reflects the practice of sanctuary in the European middle ages, as well as the historic resistance of families and corporations to criminal law authority, the paper discusses the reasons underlying the phenomenon of sanctuaries, and offers insights into how criminal wrongdoing might best be addressed therein.

Secondary Liability For Federal Trust Fund Taxes, Steve R. Johnson

Scholarly Publications

When collection of unpaid taxes cannot be effected from the person primarily liable for them, the Internal Revenue Code creates for the IRS a number of mechanisms for collection from secondary parties. To satisfy the requirements of fairness and due process, secondary liability is imposed only when the party has some nexus to the liability, that is, when that person's actions helped create the liability or frustrated its collection from the primary taxpayer.

This article discusses l.R.C. § 6672, one of the most widely used and important of the secondary liability mechanisms in tax. There are numerous § 6672 assessments …

The Canon That Tax Penalties Should Be Strictly Construed, Steve R. Johnson

Scholarly Publications

No abstract provided.

A Two-Dimensional Framework Of Property Rights Regimes, Shi-Ling Hsu

Scholarly Publications

No abstract provided.

Reviving The Roman Republic; Remembering The Good Old Cause, Rob Atkinson

Scholarly Publications

No abstract provided.

Jacob's Legacy: Sex Offender Registration And Community Notification Laws, Practice And Procedure In Minnesota, Wayne A. Logan

Scholarly Publications

Triggered in significant part by the October, 1989, abduction of eleven-year-old Jacob Wetterling in rural St. Joseph, Minnesota, Americans during the 1990s were beset by a "moral panic" over convicted sex offenders living in their midst. To be sure, this panic in itself was not unprecedented in American history. At regular intervals throughout the twentieth century, heinous sexual victimizations, of women and children in particular, preoccupied the nation, often after receiving intense media attention. The 1990s panic, however, was unique in its force and scope, taking tangible form in what has been aptly called a "'legislative' panic." As a result …

Improving State Environmental Enforcement Performance Through Enhanced Government Accountability And Other Strategie, David L. Markell, Clifford Rechtschaffen

Scholarly Publications

No abstract provided.

Taking Inventory: The Science Of Happiness, Lawrence S. Krieger

Scholarly Publications

No abstract provided.

The Importance Of Purpose In Probation Decision Making, Wayne A. Logan

Scholarly Publications

Articulation of purpose is, and should be, an important feature of any governmental activity. Since 1962, and the publication of the Model Penal Code, governments have increasingly seen fit to identify the purposes of punishment. To the extent such purposes have been expressly identified, however, they have primarily related to imprisonment, informing the duration inquiry. Governments have been far less dedicated to the articulation of the purposes of probation, a disposition that today easily accounts for the majority of penal outcomes in U.S. courts. This paper explores the role of purpose in probation decision making. It begins with a historical …

Substantive Due Process And The Involuntary Confinement Of Sexually Violent Predators, Wayne A. Logan, Eric S. Janus

Scholarly Publications

Over the past fifty years the Supreme Court has been repeatedly asked to address the constitutionality of civil commitment laws, including laws specifically targeting sexually violent predators (SVPs). The SVP laws have withstood challenge, in each instance redeemed by their putative civil purpose. Today, however, roughly 13 years after the first modern SVP law was enacted by the State of Washington, serious concern exists over whether the laws are fulfilling their civil purpose, or are merely serving as vehicles for impermissible preventive detention.

This Article addresses this question, in the process exploring the viability of the major remaining constitutional basis …

"Gifts, Gafts And Gefts" – The Income Tax Definition And Treatment Of Private And Charitable "Gifts" And A Principled Policy Justification For The Exclusion Of Gifts From Income, Jeffrey H. Kahn, Douglas A. Kahn

Scholarly Publications

No abstract provided.

A Theory Of Self-Control Problems And Incomplete Contracting: The Case Of Shareholder Contracts, Manuel A. Utset

Scholarly Publications

No abstract provided.

Increasing The Supply Of Organs In Transplantation Through Paired Organ Exchanges, Michael T. Morley

Scholarly Publications

No abstract provided.

Developments In Law And Policy: Emerging Issues In Family Law, Michael T. Morley, Richard Albert, Jennie L. Kneedler, Chrystiane Pereira

Scholarly Publications

No abstract provided.