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Legislating Morality: The Duty To The Tax System Reconsidered, Watson Dec 2003

Legislating Morality: The Duty To The Tax System Reconsidered, Watson

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Four years ago, I presented a paper at a symposium on professionalism jointly sponsored by the University of Kansas Law School and the Kansas Bar Association. That paper espoused the view (contrary to what appears to be the popular view among tax scholars) that tax lawyers owe no special duty to the "tax system" other than to abide by the law and the applicable standards of professional conduct. During the four-year interim since my last visit to Kansas, however, we have witnessed the deleterious effect of the IRS Restructuring and Reform Act of 1998 (RRA '98) on IRS enforcement and ...


Understanding Price-Based Antidilution Protection: Five Principles To Apply When Negotiating A Down-Round Financing, Robert P. Bartlett Nov 2003

Understanding Price-Based Antidilution Protection: Five Principles To Apply When Negotiating A Down-Round Financing, Robert P. Bartlett

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As most venture capital investors are aware, the economic downturn of the past two years—and the concomitant decrease in private company valuations—has created an opportunity for significant returns on new venture investments seldom seen since the early 1990s. Yet while the investment opportunities of the current economic environment may have attractive financial valuations, they frequently come with the added cost of significant transactional complexity. In particular, the issuance of securities by a private company at a price that is below the price previously paid by the company's investors (typically referred to as a “down-round” financing) may trigger ...


Daubert & Danger: The "Fit" Of Expert Predictions In Civil Commitments, Alex Scherr Nov 2003

Daubert & Danger: The "Fit" Of Expert Predictions In Civil Commitments, Alex Scherr

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The opinions of experts in prediction in civil commitment hearings should help the courts, but over thirty years of commentary, judicial opinion, and scientific review argue that predictions of danger lack scientific rigor. The United States Supreme Court has commented regularly on the uncertainty of predictive science. The American Psychiatric Association has argued to the Court that "[t]he professional literature uniformly establishes that such predictions are fundamentally of very low reliability." Scientific studies indicate that some predictions do little better than chance or lay speculation, and even the best predictions leave substantial room for error about individual cases. The ...


I Am Glad I Got To Know Him, David Shipley Oct 2003

I Am Glad I Got To Know Him, David Shipley

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This article is part of a number of articles in tribute to L. Ray Patterson, which appear in 11 J. Intel Prop i (2003).


Resigning As Dean: Stepping Down Or Stepping Up?, David E. Shipley Oct 2003

Resigning As Dean: Stepping Down Or Stepping Up?, David E. Shipley

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I am sure that I will enjoy being a regular law professor again, but there are some aspects of being Dean that I will miss. There are also some parts of the job I am happy to leave to my successor. Let me start with the things I am happy are no longer my responsibility.


The (Un)Favorable Judgment Of History: Deportation Hearings, The Palmer Raids, And The Meaning Of History, Harlan G. Cohen Oct 2003

The (Un)Favorable Judgment Of History: Deportation Hearings, The Palmer Raids, And The Meaning Of History, Harlan G. Cohen

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As Americans respond to the events of September 11, 2001, they are being forced to contemplate their place in American history-past, present, and future. This has become particularly stark in the fight over secret deportation hearings. Following September 11, Attorney General John Ashcroft announced that the deportation hearings of "special interest" aliens would be closed to the public. Applying Richmond Newspapers's two-pronged logic-and-experience test, the Third and Sixth Circuits subsequently split over the constitutionality of the blanket closure. At the heart of their disagreement was the scarce history of deportation hearings and whether such hearings had been closed in ...


Race-Conscious Affirmative Action By Tax Exempt 501(C)(3) Corporations After Grutter And Gratz, David A. Brennen Oct 2003

Race-Conscious Affirmative Action By Tax Exempt 501(C)(3) Corporations After Grutter And Gratz, David A. Brennen

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Part I of this Article examines how the Equal Protection Clause limits the government's ability to engage in race-based affirmative action. Part I focuses on how constitutional law analysis has evolved in light of the Supreme Court's recent decisions in Grutter v. Bollinger and Gratz v. Bollinger. Part II provides a brief description of tax law's public policy limitation. This part shows how the IRS, though not required to do so, has generally followed Equal Protection Clause jurisprudence when applying the public policy limitation to race-based activity by private tax exempt 501(c)(3) institutions. Part III ...


Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein Sep 2003

Jurisdiction To Tax Income And Consumption In The New Economy: A Theoretical And Comparative Perspective, Walter Hellerstein

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The collection of rules that falls under the rubric of "jurisdiction to tax" has aptly been described as "a body of law in search of a theory." Although this Article lays no claim to advancing such a theory, it does seek to provide a broad theoretical perspective on jurisdiction-to-tax issues raised by income and consumption taxation in the new economy. It is designed to suggest ways of thinking about the fundamental questions involved, questions that are often obscured by a preoccupation with the application of specific jurisdiction-to-tax rules to individualized fact patterns in particularized contexts. In short, this Article is ...


The American Challenge To International Law: A Tentative Framework For Debate, Harlan G. Cohen Jul 2003

The American Challenge To International Law: A Tentative Framework For Debate, Harlan G. Cohen

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The United States often appears hypocritical in its commitment to International Law. It supports Nuremberg, Yugoslavia, and Rwandan tribunals, but opposes the International Criminal Court. It supports the creation of the United Nations, but seeks unilateral action in Iraq. This Essay explores these seeming contradictions in American stances toward international law. It argues that while such apparent hypocrisy might be explained by mere pragmatism, ideas prevalent in American foreign policy history seem to point in a more dangerous direction, that such divergent actions may actually be informed by a coherent, specifically American conception of international law. In particular, this Essay ...


Federal Taxation (2002 Eleventh Circuit Survey), David A. Brennen Jul 2003

Federal Taxation (2002 Eleventh Circuit Survey), David A. Brennen

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During 2002 federal courts in the United States decided nineteen cases that directly impact federal tax law in the Eleventh Circuit. These cases involve a variety of tax law matters including Federal Insurance Contributions Act ("FICA") payroll tax, estate and gift tax, IRS authority to levy and assess tax, and discharges in bankruptcy. Other tax-related matters addressed by courts in 2002 that impact tax law in the Eleventh Circuit include inventory recapture in an S-corporation conversion, attorney fees for the prevailing party in a tax dispute, and injunctions against tax preparers. By far the most important tax case decided in ...


Random Walks, Non-Cooperation Games, And The Complex Mathematics Of Patent Pricing, F. Russell Denton, Paul J. Heald Jul 2003

Random Walks, Non-Cooperation Games, And The Complex Mathematics Of Patent Pricing, F. Russell Denton, Paul J. Heald

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Current patent valuation methods have been described charitably as “inappropriate,” “crude,” “inherently unreliable,” and a “guesstimate.” This article provides a more rational and systematic tool than any we have found in the existing literature or relevant case law. We believe our approach to patent valuation will be useful in improving investment decisions, in facilitating licensing negotiations, and in reducing error costs in litigation. An improved valuation metric also promises to make patents easier to take as collateral and to reduce the amount of “Blue Sky” in mergers and acquisitions involving high tech corporations. To the extent that valuation problems have ...


Planning For Conflicts Of Interest In Land Use Decisionmaking: The Use Of Alternate Members Of Planning And Zoning Boards, Patricia E. Salkin Apr 2003

Planning For Conflicts Of Interest In Land Use Decisionmaking: The Use Of Alternate Members Of Planning And Zoning Boards, Patricia E. Salkin

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No abstract provided.


What's Wrong With Eldred? An Essay On Copyright Jurisprudence, L. Ray Patterson Apr 2003

What's Wrong With Eldred? An Essay On Copyright Jurisprudence, L. Ray Patterson

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With few exceptions, the U.S. Supreme Court has rendered wise copyright decisions consistent with the Copyright Clause. Unfortunately, Eldred v. Ashcroft adds to the exceptions. The difference is that the former are positive law, and the latter natural law, decisions.


Misreading A Canonical Work: An Analysis Of Mansfield's 1994 Study, Paul J. Heald Apr 2003

Misreading A Canonical Work: An Analysis Of Mansfield's 1994 Study, Paul J. Heald

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It would be hard to overestimate the influence of Edwin Mansfield's 1994 empirical study for the International Finance Corporation (an arm of the World Bank) of American business executives' attitudes toward low levels of intellectual property protection in developing nations. His paper is ubiquitously cited for the proposition that if developing countries raise their level of intellectual property protection (especially patents), they will attract foreign investment and technology transfer. In the spirit of the honoree of this symposium, I take a skeptical new look at a canonical work and conclude that the developing world should be very suspicious of ...


Racial Discrimination In Jury Selection: Professional Misconduct, Not Legitimate Advocacy, Lonnie T. Brown, Jr. Apr 2003

Racial Discrimination In Jury Selection: Professional Misconduct, Not Legitimate Advocacy, Lonnie T. Brown, Jr.

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This Article examines the paradox between the adversary and disciplinary systems' outward condemnation of discrimination in jury selection and their apparent simultaneous inward acceptance of such conduct as legitimate advocacy.


Race And The Georgia Courts: Implications Of The Georgia Public Trust And Confidence Survey For Batson V. Kentucky And Its Progeny, George W. Dougherty, Randy Beck, Mark D. Bradbury Apr 2003

Race And The Georgia Courts: Implications Of The Georgia Public Trust And Confidence Survey For Batson V. Kentucky And Its Progeny, George W. Dougherty, Randy Beck, Mark D. Bradbury

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Put simply, there is a perception among many Georgians that the court system treats minorities worse than whites. This Essay considers implications of the Georgia findings for a line of United States Supreme Court decisions designed to prevent racial discrimination by trial lawyers in the selection of trial juries.


What Do Clients Want? A Client's Theory Of Professionalism, Leslie C. Griffin Jan 2003

What Do Clients Want? A Client's Theory Of Professionalism, Leslie C. Griffin

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No abstract provided.


Forgetfulness, Fuzziness, Functionality, Fairness And Freedom, In Dispute Resolution, Jeffrey W. Stempel Jan 2003

Forgetfulness, Fuzziness, Functionality, Fairness And Freedom, In Dispute Resolution, Jeffrey W. Stempel

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Professor Subrin is a self-professed traditionalist who has been one of the most forceful defenders of what I might term neo-traditional “Clarkian” litigation. By that, I mean the model of civil disputing in which litigation is a primary vehicle. More important, the litigation is based on notice pleading, broad discovery, and a preference for adjudication on the merits.

Key Subrin works over the years have focused on the historical path of the Clarkian model, which served to fuel much of the law revolution of the mid-Twentieth Century, to the “new era” of civil procedure and dispute resolution that dominated the ...


Malignant Democracy: Core Fallacies Underlying Election Of The Judiciary, Jeffrey W. Stempel Jan 2003

Malignant Democracy: Core Fallacies Underlying Election Of The Judiciary, Jeffrey W. Stempel

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There is no requirement of democratic theory that mandates that all public offices be filled by election. This is particularly true in modern democratic states, which are simply too large to justify the administrative burden of electing everyone who has significant responsibilities in our society.

Examples of this are everywhere in modern democracies, such as the United States and Europe. In England, for example, the Prime Minister is not directly elected by the people. Does this mean Great Britain has ceased to be a democracy? In most large, sophisticated nation-states, national cabinet officers have great power but are the political ...


Symposium, Justice And Democracy Forum: The Law And Politics Of Tort Reform, Ann C. Mcginley Jan 2003

Symposium, Justice And Democracy Forum: The Law And Politics Of Tort Reform, Ann C. Mcginley

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On April 25, 2003, the University of Nevada, Las Vegas (“UNLV”) Center for Democratic Culture (“CDC”) and the William S. Boyd School of Law sponsored a one-day symposium addressing issues of tort reform. In particular, the Forum addressed concerns regarding construction defect litigation and medical malpractice, two areas of current and substantial concern in Nevada. As reflected in the discussion at the Forum, both topics received considerable attention from the Nevada State Legislature during its 2003 Session. Ultimately, the legislature enacted amendments to state statutes governing claims for defective construction. Despite significant lobbying by physicians and insurers, the legislature did ...


The Economics Of Uniform Laws And Uniform Law Making, John Linarelli Jan 2003

The Economics Of Uniform Laws And Uniform Law Making, John Linarelli

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Uniform law making has a substantial history in the twentieth century. It seems to be continuing with some force into the twenty-first century. A significant American law and economics literature, however, questions its merit. By contrast, there have been limited rational choice oriented investigations of unification or centralization of law in Europe. Critics of the uniform law movement in the United States use methods of analysis influenced by public choice theory, political economics and positive political theory. The paper does not call into question the methods and assumptions of these approaches. The paper claims that economic analysis supports public policy ...


"Venn" And The Art Of Shared Governance, Nancy B. Rapoport Jan 2003

"Venn" And The Art Of Shared Governance, Nancy B. Rapoport

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This article discusses the concept of shared governance in the context of a law school that is part of a university. It argues that the governance of a law school is a shared process between the dean/administration and the faculty. It explains why law schools can't be run the way that businesses are run, and it tries to explain governance in terms of jurisdiction.


Book Review, David S. Tanenhaus Jan 2003

Book Review, David S. Tanenhaus

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This concise book explores the origins and early history of the Cook County Juvenile Court, the world’s first such court. The court, which opened on July 3, 1899, in Chicago, reflected its founders’ profound faith both in science to solve social problems and the power of the state to provide for the best interests of its children. Yet, as Getis argues, the juvenile court did not live up to its initial promise, and “instead of a place of experimentation and reform—which it could have been—or a place of individualized justice guided by science—perhaps an unattainable goal ...


Review Of Peter Cane, Responsibility In Law And Morality (2002), Leslie C. Griffin Jan 2003

Review Of Peter Cane, Responsibility In Law And Morality (2002), Leslie C. Griffin

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No abstract provided.


Symposium Introduction: Perspectives On Dispute Resolution In The Twenty-First Century, Jeffrey W. Stempel Jan 2003

Symposium Introduction: Perspectives On Dispute Resolution In The Twenty-First Century, Jeffrey W. Stempel

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No abstract provided.


Generation X In Law School: The Dying Of The Light Or The Dawn Of A New Day, Tracy L. Mcgaugh Jan 2003

Generation X In Law School: The Dying Of The Light Or The Dawn Of A New Day, Tracy L. Mcgaugh

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No abstract provided.


Teaching Government Law & Policy In Law School: Reflections On Twenty-Five Years Of Experience, Patricia E. Salkin Jan 2003

Teaching Government Law & Policy In Law School: Reflections On Twenty-Five Years Of Experience, Patricia E. Salkin

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No abstract provided.


You Asked For It, You Got It … Toy Yoda: Practical Jokes, Prizes, And Contract Law, Keith A. Rowley Jan 2003

You Asked For It, You Got It … Toy Yoda: Practical Jokes, Prizes, And Contract Law, Keith A. Rowley

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For what seemed to be a simple contract dispute, Berry v. Gulf Coast Wings Inc. garnered an unusual amount of attention in both the legal and popular press. Former Hooters waitress Jodee Berry sued her ex-employer for breaching its promise to award a new Toyota to the winner of an April 2001 sales contest. Berry alleged that her manager, Jared Blair, told the waitresses at the Hooters where she worked at the time that whoever sold the most beer at each participating location during April 2001 would be entered in a drawing, the winner of which would receive a new ...


September 11th: Pro Bono And Trauma, Marjorie A. Silver Jan 2003

September 11th: Pro Bono And Trauma, Marjorie A. Silver

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No abstract provided.


Beware: What You Say To Your [Government] Lawyer May Be Held Against You - The Erosion Of Government Attorney-Client Confidentiality, Patricia E. Salkin Jan 2003

Beware: What You Say To Your [Government] Lawyer May Be Held Against You - The Erosion Of Government Attorney-Client Confidentiality, Patricia E. Salkin

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No abstract provided.