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Articles 61 - 90 of 90

Full-Text Articles in Law

The Supreme Court And The Timing Of Deductions For Accrual-Basis Taxpayers, Erik M. Jensen Jan 2006

The Supreme Court And The Timing Of Deductions For Accrual-Basis Taxpayers, Erik M. Jensen

Faculty Publications

This article examines the Supreme Court's two decisions in the late 1980s dealing with the timing of deductions, United States v. Hughes Properties (1986) and United States v. General Dynamics Corp. (1987), and finds those decisions wanting. Indeed, it is hard to understand why the Court exercised its discretionary jurisdiction twice in such a short period when the cases involved technicalities that seemed to overwhelm the generalist justices and when subsequent disputes with similar factual situations would be affected by statutory changes.


Commentary: The Extraordinary Revival Of Dred Scott, Erik M. Jensen Jan 2006

Commentary: The Extraordinary Revival Of Dred Scott, Erik M. Jensen

Faculty Publications

In a widely reprinted 1987 speech, Justice Thurgood Marshall characterized the Supreme Court's decision in Dred Scott v. Sandford as accurately reflecting the Founders' views on many subjects, including race. The author argues that Dred Scott was dead wrong on almost all counts-as many contemporaneous commentators, including Abraham Lincoln, understood. It was not helpful to our understanding of history and constitutional law for Justice Marshall to have resuscitated this horribly misguided decision.


Taxation, The Student Athlete, And The Professionalization Of College Athletics, Erik M. Jensen Jan 2006

Taxation, The Student Athlete, And The Professionalization Of College Athletics, Erik M. Jensen

Faculty Publications

It has become common to hear critics argue that big-time college athletes are being exploited by their institutions and that they should be paid fair market value for their services. This article argues that such a policy, if adopted, could have some unexpected consequences for the colleges. The traditional justification for not taxing athletic income (basically meaning, for most big-time schools, that from football and basketball) is that the participants are student athletes, that the activities are related to the colleges’ overall educational purposes, and that the athletic revenue is therefore not subject to the tax on unrelated business income ...


Monroe G. Mckay And American Indian Law: In Honor Of Judge Mckay’S Tenth Anniversary On The Federal Bench, Erik M. Jensen Jan 2006

Monroe G. Mckay And American Indian Law: In Honor Of Judge Mckay’S Tenth Anniversary On The Federal Bench, Erik M. Jensen

Faculty Publications

This essay, written in honor of Judge Monroe G. McKay's tenth anniversary as a member of the United States Court of Appeals for the Tenth Circuit, considers the difficulty of justifying a separatist policy for the American Indian; examines the opinions authored by Judge McKay in American Indian law cases; and discusses the McKay opinions and the issue of separation.


Hughes Properties And General Dynamics: The Supreme Court, The All Events Test, And The 1984 Tax Act, Erik M. Jensen Jan 2006

Hughes Properties And General Dynamics: The Supreme Court, The All Events Test, And The 1984 Tax Act, Erik M. Jensen

Faculty Publications

This article discusses United States v. Hughes Properties, a 1986 case in which the Supreme Court blessed an accrual-basis taxpayer's current deduction for amounts guaranteed as payoffs on progressive slot machines but for which no winner had yet been determined. The author notes that, had the case been governed by section 461(h) of the Internal Revenue Code, as it was amended by the 1984 Tax Reform Act, the deductions would have been deferred. He speculates about the Supreme Court's willingness to decide an issue rendered moot by subsequent legislation, and ponders the effect that the decision in ...


The Deduction Of Future Liabilities By Accrual-Basis Tax­Payers: Premature Accruals, The All Events Test, And Eco­Nomic Performance, Erik M. Jensen Jan 2006

The Deduction Of Future Liabilities By Accrual-Basis Tax­Payers: Premature Accruals, The All Events Test, And Eco­Nomic Performance, Erik M. Jensen

Faculty Publications

Written during the Paleozoic era, this article considers the timing of deductions by accrual-basis taxpayers. The article considers timing problems under pre-1984 prior law, where the benefit of a deduction for a future obligation could provide grossly inflated tax benefits; the limitations of the all events test as the sole determinant of timing; and the effect of statutory changes made by the Tax Reform Act of 1984, which require that a deduction be deferred until "economic performance" has occurred.


The Uneasy Justification For Special Treatment Of Like-Kind Exchanges, Erik M. Jensen Jan 2006

The Uneasy Justification For Special Treatment Of Like-Kind Exchanges, Erik M. Jensen

Faculty Publications

This article considered the traditional justifications for nonrecognition treatment for like-kind exchanges, as provided in section 1031 of the Internal Revenue Code, and found them wanting. The article nevertheless concluded that, even though the justifications are imperfect, section 1031 has some plausibility to it, at least as applied to traditional, simultaneous exchanges.


Note, The Standard Of Proof Of Causation In Legal Malpractice Cases, Erik M. Jensen Jan 2006

Note, The Standard Of Proof Of Causation In Legal Malpractice Cases, Erik M. Jensen

Faculty Publications

This note argues that the use of a but for standard of causation in legal malpractice cases - i.e., that the plaintiff must show that but for the malpractice he or she would have prevailed in the underlying action - is too stringent, making recovery unreasonably difficult. The note therefore argues for implementation of a lost substantial possibility of recovery standard. This is just a student note, and an old one at that, but a lot of courts and commentators have cited it. In any event, modesty and self-restraint seem to play little role when authors are deciding what to post ...


The Penumbral Public Domain: Constitutional Limits On Quasi-Copyright Legislation, Aaron K. Perzanowski Jan 2006

The Penumbral Public Domain: Constitutional Limits On Quasi-Copyright Legislation, Aaron K. Perzanowski

Faculty Publications

This Article attempts to reconcile the breadth of the modern Commerce Clause with the notion of meaningful and enforceable limits on Congress' copyright authority under Article I, Section 8, Clause 8.

The Article aims to achieve two objectives. First, it seeks to outline a general approach to identifying and resolving inter-clause conflicts, sketching a methodology that has been lacking in the courts' sparse treatment of such conflicts. Second, it applies that general framework to the copyright power in order to outline the scope of constitutional prohibitions against quasi-copyright protections. In particular, this application focuses on the federal anti-bootlegging statutes and ...


The Magnificence Of The Disaster: Reconstructing The Sony Bmg Rootkit Incident, Deirdre Mulligan, Aaron K. Perzanowski Jan 2006

The Magnificence Of The Disaster: Reconstructing The Sony Bmg Rootkit Incident, Deirdre Mulligan, Aaron K. Perzanowski

Faculty Publications

Late in 2005, Sony BMG released millions of Compact Discs containing digital rights management technologies that threatened the security of its customers' computers and the integrity of the information infrastructure more broadly. This Article aims to identify the market, technological, and legal factors that appear to have led a presumably rational actor toward a strategy that in retrospect appears obviously and fundamentally misguided.

The Article first addresses the market-based rationales that likely influenced Sony BMG's deployment of these DRM systems and reveals that even the most charitable interpretation of Sony BMG's internal strategizing demonstrates a failure to adequately ...


Introduction: “Atrocious Judges” And “Odious” Courts Revisited, Robert N. Strassfeld Jan 2006

Introduction: “Atrocious Judges” And “Odious” Courts Revisited, Robert N. Strassfeld

Faculty Publications

Introduction to the symposium "Judicial Independence and Judicial Accountability: Searching for the Right Baalance," Cleveland, Ohio.


The Ducks Stop Here? The Environmental Challenge To Federalism, Jonathan H. Adler Jan 2006

The Ducks Stop Here? The Environmental Challenge To Federalism, Jonathan H. Adler

Faculty Publications

PIn Solid Waste Association of Northern Cook County v. U.S. Army Corps of Engineers ("SWANCC"), the Supreme Court considered whether federal regulatory authority reaches isolated wetlands and ponds due to the potential presence of migratory birds. In rejecting such an expansive view of federal authority, the Court's majority underlined its devotion to the federalism principles enunciated in Lopez and other recent cases. The federalist majority further reiterated its support for a canon of statutory construction which holds that federal statutes will not be interpreted to intrude into state matters, such as local land-use control, absent a clear statement ...


Relative Access To Corrective Speech: A New Test For Requiring Actual Malice, Aaron K. Perzanowski Jan 2006

Relative Access To Corrective Speech: A New Test For Requiring Actual Malice, Aaron K. Perzanowski

Faculty Publications

This Article reexamines the First Amendment protections provided by the public figure doctrine. It suggests that the doctrine is rooted in a set of out-dated assumptions regarding the media landscape and, as a result, has failed to adapt in a manner that accounts for our changing communications environment.

The public figure doctrine, which imposes the more rigorous actual malice standard of fault on defamation plaintiffs who enjoy greater access to mass media, was constructed in an era defined by one-to-many communications media. Newspapers, broadcasters, and traditional publishers exhausted the Court's understanding of the means of communicating with mass audiences ...


Note: Legal Excisions: The Rights Of Foreigners In Japan, Timothy Webster Jan 2006

Note: Legal Excisions: The Rights Of Foreigners In Japan, Timothy Webster

Faculty Publications

This article examines various moments in the constitutional rights of foreigners in Japan. Beginning with the drafting of the Japanese Constitution, it shows how Japanese members of the drafting committee did not passively accept whatever their American counterparts “foisted” on them, but quite deliberately sculpted and limited the reach of the Constitution through word choice and selective translation. It then examines several lawsuits, from the 1970s to the 2000s, where foreigners have asserted various rights in Japanese courts. In the absence of constitutional rights, foreigners must rely on Japanese statutory law, guided by international law, to buttress their claims to ...


The Heroic Nature Of Tax Lawyers, Erik M. Jensen Jan 2006

The Heroic Nature Of Tax Lawyers, Erik M. Jensen

Faculty Publications

This essay uses John Grisham’s monumental work, 'The Firm,' to refute the notion that tax lawyers are nerds. A tax lawyer himself, the author challenges anyone who disagrees with him to a duel with broadswords.


A Right To No Meaningful Review Under The Due Process Clause: The Aftermath Of Judicial Deference To The Federal Administrative Agencies, Ruqaiijah Yearby Jan 2006

A Right To No Meaningful Review Under The Due Process Clause: The Aftermath Of Judicial Deference To The Federal Administrative Agencies, Ruqaiijah Yearby

Faculty Publications

The Due Process Clause of the Fifth Amendment has been perverted in the federal administrative system. For example, federal agencies, such as the U.S. Department of Health and Human Services (HHS), regularly deprive individuals of liberty and property with little to no review. In its regulation of the health care industry through the Medicare program, HHS often turns a blind eye to procedural Due Process protections, such as providing individuals an opportunity to challenge the deprivation of property at a hearing, even though the Constitution, the Administrative Procedure Act, and the Medicare Act grant these protections. The Medicare compliance ...


Appellate Review Of Discovery Orders In Federal Court: A Suggested Approach For Handling Privilege Claims, Cassandra Burke Robertson Jan 2006

Appellate Review Of Discovery Orders In Federal Court: A Suggested Approach For Handling Privilege Claims, Cassandra Burke Robertson

Faculty Publications

The federal circuit courts of appeals have generally recognized that a party suffers real hardship when the district court erroneously orders it to disclose privileged information. Review of the disclosure order after final judgment is usually an insufficient remedy; once the information has been disclosed, it can never again be fully confidential. Consequently, the courts have struggled to provide a mechanism by which such orders can be immediately appealed. However, privilege orders presenting novel questions of law or issues of first impression do not clearly fit within the doctrinal requirements of the most common methods of interlocutory review. Appellate courts ...


Constitutionalizing Patents: From Venice To Philadelphia, Craig Allen Nard, Andrew P. Morriss Jan 2006

Constitutionalizing Patents: From Venice To Philadelphia, Craig Allen Nard, Andrew P. Morriss

Faculty Publications

Patent law today is a complex institution in most developed economies and the appropriate structure for patent law is hotly debated around the world. Despite their differences, one crucial feature is shared by the diverse patent systems of the industrialized world even before the recent trend toward harmonization: modern patent regimes include self-imposed restrictions of executive and legislative discretion, which we refer to as "constitutionalized" systems. Given the lucrative nature of patent monopolies, the long history of granting patents as a form of patronage, and the aggressive pursuit of patronage in most societies, the choice to confine patents within a ...


User Choices And Regret: Understanding Users' Decision Process About Consensually Acquired Spyware, Nataniel Good, Jens Grossklags, David Thaw, Aaron K. Perzanowski, Deirdre K. Mulligan, Joseph Konstan Jan 2006

User Choices And Regret: Understanding Users' Decision Process About Consensually Acquired Spyware, Nataniel Good, Jens Grossklags, David Thaw, Aaron K. Perzanowski, Deirdre K. Mulligan, Joseph Konstan

Faculty Publications

Spyware is software which monitors user actions, gathers personal data, and/or displays advertisements to users. While some spyware is installed surreptitiously, a surprising amount is installed on users’ computers with their active participation. In some cases, users agree to accept spyware as part of a software bundle as a cost associated with gaining functionality they desire. In many other cases, however, users are unaware that they installed spyware, or of the consequences of that installation. This lack of awareness occurs even when the functioning of the spyware is explicitly declared in the end user license agreement (EULA). We argue ...


From The Exile Files: An Essay On Trading Justice For Peace, Michael P. Scharf Jan 2006

From The Exile Files: An Essay On Trading Justice For Peace, Michael P. Scharf

Faculty Publications

In the spring and summer of 2003, the United States offered exile in lieu of invasion and prosecution to two rogue leaders accused of committing international crimes - Iraqi President Saddam Hussein (who declined) and Liberian President Charles Taylor (who accepted). In this essay, the author argues that the offer to Hussein was inappropriate, as it violated international treaties requiring prosecution, but that the offer to Taylor was permissible under international law. The essay examines the costs and benefits of amnesty and exile-for-peace deals and the limited nature of the international duty to prosecute. Where the duty to prosecute does apply ...


Rules, Standards, And The Internal Point Of View, Dale A. Nance Jan 2006

Rules, Standards, And The Internal Point Of View, Dale A. Nance

Faculty Publications

The general thrust of the present discussion is that, in addition to its contribution to economizing on enforcement costs, there is a connection between the internal point of view and the aspiration to republican self-government: the greater the incidence of the former, the greater the achievement of the latter, ceteris paribus. This fact imbues the notion of a healthy legal system with a crucially normative component that goes beyond, and need not be inconsistent with, efficient social organization.


Using Graphics To Teach Evidence, Kevin C. Mcmunigal Jan 2006

Using Graphics To Teach Evidence, Kevin C. Mcmunigal

Faculty Publications

As an Assistant United States Attorney in the general crimes unit of a metropolitan United States Attorney's Office, I regularly tried a variety of cases ranging from bank robberies and drug offenses to white collar crimes. Regardless of the type of crime, I frequently found various types of graphics useful in presenting the case. Examples included a chart providing a point by point comparison of modus operandi in two armed bank robberies and a map of the scene of a controlled purchase of cocaine showing the locations and movements of multiple defendants, an informant, and federal agents. Such graphics ...


Judicial Incorporation Of Trade Usages: A Functional Solution To The Opportunism Problem, Juliet P. Kostritsky Jan 2006

Judicial Incorporation Of Trade Usages: A Functional Solution To The Opportunism Problem, Juliet P. Kostritsky

Faculty Publications

Article 2 of the UCC directed courts to look to business norms as a primary means of interpreting contracts. Recently the new formalists have attacked this strategy of norm incorporation as a misguided one that will lead inevitably to significant error costs. Accordingly, they have embraced plain meaning as the preferred interpretive strategy. This article argues that the strategy of rejecting trade usages unless they are part of the express contract is too rigid. The rejection is premised on an overly narrow cost/benefit analysis that fails to account for the functional role that such usages may play in curbing ...


Science, Politics, And Reproductive Rights Introduction, Health Matrix: Journal Of Law-Medicine - Introduction, B. Jessie Hill Jan 2006

Science, Politics, And Reproductive Rights Introduction, Health Matrix: Journal Of Law-Medicine - Introduction, B. Jessie Hill

Faculty Publications

Introduction to the Symposium: Science, Politics, and Reproductive Rights, Cleveland, Ohio.


Copyright Lochnerism, Raymond Shih Ray Ku Jan 2006

Copyright Lochnerism, Raymond Shih Ray Ku

Faculty Publications

Part I of this essay outlines the conflict between copyright and the First amendment as well as, the complementary argument for reconciling copyright and free speech, as it has been formulated by scholars and the Supreme Court. Part II discusses what I have referred to as the Framers' copyright and the extent to which arguments based upon the Framers' intent in this area may reconcile copyright and free speech. Lastly, Part III argues that reliance upon the complementary argument to deny any role for heightened First Amendment review in copyright cases is subject to two interrelated criticisms of Lochner. By ...


Daubert Challenges To Fingerprints, Paul C. Giannelli Jan 2006

Daubert Challenges To Fingerprints, Paul C. Giannelli

Faculty Publications

No abstract provided.


Note, Sisyphus In A Coal Mine: Responses To Slave Labor In Japan And The United States, Timothy Webster Jan 2006

Note, Sisyphus In A Coal Mine: Responses To Slave Labor In Japan And The United States, Timothy Webster

Faculty Publications

This Note argues that the recent wave of litigation brought by former Chinese slave laborers, while important in its own right, highlights the need for a more comprehensive solution. Although ideally the Japanese Diet will devise its own response to the problem of compensation, the experiences arising from the Holocaust litigation in the United States provide a meaningful yardstick for comparison. In the United States, a large-scale settlement scheme followed, and finalized, numerous lawsuits brought by former forced and slave laborers from World War II Europe. The American response, though based on different circumstances, led to a multibillion-dollar fund that ...


Frank Meyer: The Fusionist As Federalist, Publius, Jonathan H. Adler Jan 2006

Frank Meyer: The Fusionist As Federalist, Publius, Jonathan H. Adler

Faculty Publications

Frank S. Meyer played a central role in defining the post-war American conservative movement. Through his writings and political activities, he defined and defended an ideological "fusion" of traditional conservative principles and libertarian political beliefs. While concerned with maintenance of an objective moral order and the pursuit of virtue in the individual, Meyer argued that the freedom of the person is the central and primary end of political society. The American system of government, with its horizontal and vertical separations of power, came closer than any political system in history to providing the protection for individual liberties necessary for the ...


The Evolving Domestic And International Law Against Foreign Corruption: Some New And Old Ethical Dilemmas Facing The International Lawyer, Juscelino F. Colares Jan 2006

The Evolving Domestic And International Law Against Foreign Corruption: Some New And Old Ethical Dilemmas Facing The International Lawyer, Juscelino F. Colares

Faculty Publications

This article examines the origins and meaning of the Export Clause in Article I, section 9 of the United States Constitution, which provides that "[n]o Tax or duty shall be laid on Articles exported from any State."

Part I of the article considers the original understanding of the Export Clause, concluding that, without the Clause, the Constitution would not have been adopted. In light of the Export Clause's significance in the constitutional structure, Part II examines the Supreme Court's decisions in United States v. International Business Machines Corp., 517 U.S. 843 (1996) (IBM), and United States ...


When Is Two A Crowd: The Impact Of Federal Action On State Environmental Regulation, Jonathan H. Adler Jan 2006

When Is Two A Crowd: The Impact Of Federal Action On State Environmental Regulation, Jonathan H. Adler

Faculty Publications

This article seeks to identify the ways in which federal actions can influence state regulatory choices in the context of environmental policy. The federal government may directly influence state policy choices by preempting state policies or by inducing state cooperation through the use of various incentives and penalties for state action. The federal government may indirectly, and perhaps unintentionally, influence state policy choices as well. Federal policies may encourage greater state regulation by reducing the costs of initiating regulatory action or by placing issues on state policy agendas. Federal regulation may also discourage or even "crowd-out" state-level regulatory action by ...