Law Commons^™

Property As Entrance, Eduardo M. Peñalver

Cornell Law Faculty Publications

What Is To Be Done? Legislators Look At Redevelopment Reforms, Senate Local Government Committee, Senate Transportation & Housing Committee, Assembly Housing & Community Development Committee, Assembly Local Government Committee, Assembly Judiciary Committee

California Joint Committees

No abstract provided.

Involuntary Conversions I.R.C. Section 1033, R Braxton Hill Iii

William & Mary Annual Tax Conference

No abstract provided.

Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin

William & Mary Annual Tax Conference

No abstract provided.

Disposing Of Overleveraged Real Estate: Thinking Outside The Box, Blake D. Rubin, Andrea Macintosh Whiteway

William & Mary Annual Tax Conference

No abstract provided.

Estate Planning For The Successful Real Estate Entrepreneur, Louis A. Mezzullo, Mary Ann Mancini

William & Mary Annual Tax Conference

No abstract provided.

Capturing Capital Gain While Staying In The Deal (Slides), Thomas P. Rohman, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.

Preserving Capital Gains In Real Estate Transactions, Stanley L. Blend, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.

Like-Kind Exchange Outline, Richard M. Lipton, Thomas P. Rohman

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning For Troubled Real Estate - Focus On The Solvent Taxpayer, Susan T. Edlavitch

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments Affecting Real Estate And Pass Through Entities, Stefan F. Tucker, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.

Like-Kind Exchanges And Involuntary Conversions (Related Articles)

William & Mary Annual Tax Conference

No abstract provided.

Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)

William & Mary Annual Tax Conference

No abstract provided.

Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)

William & Mary Annual Tax Conference

No abstract provided.

Like-Kind Exchanges And Involuntary Conversions (Related Articles)

William & Mary Annual Tax Conference

No abstract provided.

Capturing Capital Gain While Staying In The Deal And Preserving Capital Gains In Real Estate Transactions (Related Article)

William & Mary Annual Tax Conference

No abstract provided.

Real Estate- Preserving Capital Gains, Dealer Issues, Stefan F. Tucker, Brian S. Masterson

William & Mary Annual Tax Conference

No abstract provided.

Give Me (And Let Me Sell) Credits: The Basics Of Historic Rehab And Land Preservation Credits

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning For The Real Estate Owner (Including Choice Of Entity Considerations And Income Tax Issues In Acquiring Developing And Owning Real Estate), Stefan F. Tucker, Brian S. Masterson

William & Mary Annual Tax Conference

No abstract provided.

A Jeffersonian Republic By Hamiltonian Means: Values, Constraints & Finance In An Authentic American Ownership Society, Robert C. Hockett

Cornell Law Faculty Publications

This article, the second in a trilogy, interprets American ownership-spreading programs past and present under the aspect of a comprehensive theory of "the American ownership society" (OS) developed in its predecessor article, titled Whose Ownership? Which Society? It also identifies what appears to be a significant gap in our efforts to become a comprehensive OS thus far.

By early in the 20th century, we had developed and implemented a number of highly innovative and successful programs dedicated to the task of spreading human and nonhuman capital (in the form of arable land in particular) quite broadly. Since about the 1930s, …

Rhode Island Court Resolves Palazzolo, Jonathan Lew

Sea Grant Law Fellow Publications

No abstract provided.

Virtual Property, Joshua A.T. Fairfield

Scholarly Articles

This article explores three new concepts in property law. First, the article defines an emerging property form - virtual property - which is not intellectual property, but that more efficiently governs rivalrous, persistent, and interconnected online resources. Second, the article demonstrates that the threat to high-value uses of internet resources is not the traditional tragedy of the commons that results in overuse. Rather, the naturally layered nature of the internet leads to overlapping rights of exclusion that cause underuse of internet resources: a tragedy of the anticommons. And finally, the article shows that the common law of property can act …

One For All: The Problem Of Uniformity Cost In Intellectual Property Law, Michael W. Carroll

Working Paper Series

Intellectual property law protects the owner of each patented invention or copyrighted work of authorship with a largely uniform set of exclusive rights. Historically, this uniformity may have been justified in light of the relative homogeneity of market conditions applicable to protected subject matter, such as books or mechanical inventions. Technological progress since the founding has led to considerable growth in the range of inventions and expressive works to which patent and copyright law apply, respectively. In the modern context, it is clear that innovators’ needs for intellectual property protection vary substantially across industries and among types of innovation. Applying …

U.S. Supreme Court’S 2004 Term Includes Significant Land Use Decisions With A Trilogy Of Takings Cases, Patricia E. Salkin

Scholarly Works

No abstract provided.

Bargaining For Takings Compensation, Abraham Bell, Gideon Parchomovsky

All Faculty Scholarship

Efficiency and fairness require paying full compensation to property owners when their property is taken by eminent domain. Yet, to date, the evidentiary challenge of proving subjective value has proved insurmountable, and current law requires condemnees to settle for fair market value. This Article proposes a self-assessment mechanism that can make full compensation at subjective value practical. Under our proposal, property owners must be given the opportunity to state the value of the property designated for condemnation. Once property owners name their price, the government can take the property only at that price. However, if the government chooses not to …

Gone With The Wind, Roger Bernhardt

Publications

This article reviews what landlords can and can’t do when confronted with an abandoned tenant in California, including considerations of CC 1951.2, security deposits and the impact of the CC 1950.7 mandates to return return the unused part of a security deposit—even when the damages may exceed the security deposit.

Legislatively Revising Kelo V. City Of New London: Eminent Domain, Federalism, And Congressional Powers, Bernard W. Bell

Rutgers Law School (Newark) Faculty Papers

This paper explores Congress’ power to limit state and local authorities’ use of eminent domain to further economic revitalization. More particularly, it examines whether Congress can constrain the discretion to invoke eminent domain which state and local officials appear entitled to under the Supreme Court’s recent decision in Kelo v. City of New London, — U.S. —, 125 S.Ct. 2655 (2005). The question involves and exploration and assessment of the Supreme Court’s recent jurisprudence regarding federalism and judicial supremacy.

In providing that private property may not be taken for “public use” without just compensation, the Fifth Amendment implicitly precludes government …

Private Property, Development And Freedom, Steven J. Eagle

George Mason University School of Law Working Papers Series

The author asserts that adherence to the rule of law, including property law, is a necessary condition to economic development and human freedom. United States governmental agencies and private institutes have attempted to convey this message to Russia, other states of the former Soviet Union, and former Soviet satellite states, with some success. Finally, and unfortunately, the United States has veered away from the very adherence to the rule of law respecting property which it espouses abroad.

Summary Of Southern Nevada Homebuilders Association V. Clark County, 121 Nev. Adv. Op. 46, Wayne Klomp

Nevada Supreme Court Summaries

On a request for declaratory relief from Clark County and various citizens groups, the district court declared valid a zoning ordinance requiring a two-thirds majority vote of the Clark County Commissioners for the approval of all non-conforming zone change applications. The district court concluded on a motion for summary judgment that the ordinance was valid. Southern Nevada Homebuilders Association (“SNHA”) appealed the decision of the district court.

Rev. Proc. 2005-24 And The Upc Elective Share, Lawrence W. Waggoner

Law & Economics Working Papers Archive: 2003-2009

This article discusses Revenue Procedure 2005-24, which came as a bombshell to the estate-planning bar. The Rev. Proc. requires a spousal waiver of elective-share rights in order for a charitable remainder annuity trust (CRAT) or a charitable remainder unitrust (CRUT) created on or after June 28, 2005, to qualify for a charitable deduction. The elective share is a statutory provision common to most probate codes in non-community-property states that protect a decedent’s surviving spouse against disinheritance.

The Rev. Proc. is primarily though apparently not exclusively addressed to the elective share of the Uniform Probate Code (UPC). Unfortunately, the Rev. Proc. …