Law Commons^™

Understanding Waiver, Jessica Wilen Berg

Faculty Publications

Waiver plays a role in numerous areas of law, yet no one has attempted to provide a unifying theory of waiver, explaining why some rights cannot be waived and why courts and legislatures have set different standards for the validity of waivers in different circumstances. This article proposes that maximization of autonomy functions as an underlying goal of our legal system generally, and thus the concept of autonomy provides a basis for understanding waivers. It analyzes autonomy in some detail and offers an evaluative framework that functions both descriptively and normatively across different legal areas. There are two senses of …

Ethics And E-Medicine, Jessica Wilen Berg

Faculty Publications

The computer revolution has had enormous effect on all aspects of the practice of medicine from scheduling and billing, to treatments, to research and beyond. This article focuses on the impact of new internet technologies on relationships between physicians and patients. These forms e-medicine may be utilized outside the confines of a pre-existing relationship, and thus have the potential to replace rather than merely augment traditional medical care. They change the setting and nature of the physician-patient relationship and thereby alter how medicine is practiced.

Initial discussions of this issue implied that e-medicine was problematic because it failed to create …

Constructing Competence: Formulating Standards Of Legal Competence To Make Medical Decisions, Jessica Wilen Berg

Faculty Publications

A young woman twenty-six weeks pregnant and dying from cancer lies heavily sedated and attached to a respirator. Is she competent to determine what life-prolonging measures should be taken, or to consent to an emergency cesarean section that may save her fetus but will probably shorten her life? A quadriplegic young man wishes to end his life and requests a court order granting immunity for the medical staff who will unhook his respirator and administer sedatives. Is he competent to choose to die? A person's competence will have implications for whether he or she is allowed to decide what type …

The Case For A Flat-Earth Law School, Erik M. Jensen

Faculty Publications

This essay suggests - usually politely - that the American legal academy has been overdoing its push for globalization, and, as a result, education in the basics has suffered. That's a pity because law school graduates need to know the basics to be successful not only in Smalltown USA, but also on a world stage.

Wheir’S The Beef?: Buffalo Law And Taxation, Erik M. Jensen

Faculty Publications

The intersection of buffalo law and taxation hasn't been a busy one, but accidents still happen: not everyone understands that buffalo have the right of way. This article critically analyzes the recent Tax Court summary opinion in Wheir v. Commissioner, which involved a bodybuilder who sought to deduct the cost of an incredible amount of buffalo meat. Along the way, the article brings buffalo law learning up-to-date; revisits some classic, nineteenth-century buffalo law cases; and, most important, considers whether there are important differences between the American bison and American beef cattle - differences that might have relevance to American tax …

Interpreting The Sixteenth Amendment (By Way Of The Direct-Tax Clauses), Erik M. Jensen

Faculty Publications

The Sixteenth Amendment and the direct-tax clauses have become subjects of interest in the legal academy and, as proposals for new forms of national taxation emerge on a seemingly daily basis, they could become subjects of more general interest as well. Under the direct-tax clauses, a direct tax must be apportioned among the states on the basis of population, making such a tax difficult, although not impossible, to implement. Following the Supreme Court decisions in the 1895 Income Tax Cases, which held that an 1894 income tax was a direct tax that had not been properly apportioned, the Sixteenth Amendment, …

Death By Bluebook, Erik M. Jensen

Faculty Publications

This review considers a novel about life (and death) on the University of Chicago Law Review, where editors and associates seem to do little but have sex, connive to get ahead, have sex, kill (with Gunther's con law casebook, no less), and have sex. The reviewer, who didn't attend the U of C law school, believes it all.

Taxation Of Beards, Erik M. Jensen

Faculty Publications

This article makes a compelling case that the United States could learn from the imaginative tax policy-maker Peter the Great and institute a tax on beards. Such a tax could raise a little revenue, decrease scruffiness, and provide a new subject for cutting-edge law review notes.

Note: This a description of the paper and not the actual abstract.

Chickasaw Nation: Interpreting A Broken Statute, Erik M. Jensen

Faculty Publications

This report discusses the Supreme Court's 2001 decision in Chickasaw Nation v. United States, in which the Supreme Court interpreted a provision of the Indian Gaming Regulatory Act that contained contradictory phrases - one suggesting that Indian tribes were exempt from some occupational and excise taxes and one suggesting the contrary. The statute on its face made no sense, and the legislative history was of little help in resolving the ambiguity. Although the statute was clearly broken, the Court concluded that no ambiguity existed and that Congress did not intend to exempt tribes from those various wagering taxes. The author …

Law Reviews And Academic Debate, Erik M. Jensen

Faculty Publications

These essays were part of a mini-symposium, “Of Correspondence and Commentary,” published by the Connecticut Law Review. At the time, a number of prominent law reviews had begun to publish “correspondence,” shorter pieces generally commenting on work published in the reviews. Whatever they were called, however, these pieces looked an awful lot like articles, complete with footnotes, titles with colons, and other law-review-type stuff. The author used the creation of correspondence sections to ruminate on the nature of legal scholarship, as published in student-edited law reviews, and in particular to wonder whether authors were using correspondence sections as backdoor ways …

The Taxing Power, The Sixteenth Amendment, And The Meaning Of ‘Incomes,’, Erik M. Jensen

Faculty Publications

This article examines the debates leading to the enactment of the 1894 income tax, which the Supreme Court struck down in 1895, and the Sixteenth Amendment, ratified in 1913, and concludes that an income tax and a tax on consumption were understood to be fundamentally different types of taxes. The author argues that the term “taxes on incomes” in the Sixteenth Amendment should be interpreted with that distinction in mind. The Amendment was intended to make a “tax on incomes,” and only a tax on incomes, possible without the apportionment that would otherwise be required for a direct tax. For …

Frivolous Sanction Law In Wisconsin, Janine P. Geske, William C. Gleisner Iii

Faculty Publications

No abstract provided.

Unapportioned Direct-Consumption Taxes And The Sixteenth Amendment, Erik M. Jensen

Faculty Publications

The point of this essay is simple: a direct-consumption tax like the Forbes-Armey-Hall-Rabushka flat tax or the Nunn-Domenici USA tax is not a "tax on incomes" within the meaning of the Sixteenth Amendment. As a result, such a tax would be constitutional only if it were apportioned among the states on the basis of population. And since these taxes would not be apportioned-how could they be and work as they are intended to work?-they would be unconstitutional.

Taxation And The Constitution: How To Read The Direct-Tax Clauses, Erik M. Jensen

Faculty Publications

This essay responds to Professor Bruce Ackerman, who had challenged the author's understanding of the Direct-Tax Clauses of the Constitution and the Sixteenth Amendment to that Constitution.

Respect For Statutory Text Versus ‘Blithe Unconcern’: A Reply To Professor Coverdale, Erik M. Jensen

Faculty Publications

In Tufts v. Commissioner, the Supreme Court in 1983 had concluded that relief from a nonrecourse liability on disposition of property should be reflected in the seller's amount realized, even if the value of the property had dropped below the principal amount of the obligation. Professor Coverdale quite reasonably complained that the statutory definition of amount realized makes no mention of liabilities and that, not quite so reasonably, commentators had shown blithe unconcern about statutory language. A great fan of adhering to statutory language, the author nevertheless argues that interpreters must take into account judicial developments, in this case beginning …

The Control Of Avoidance: The United States Alternative, John Tiley, Erik M. Jensen

Faculty Publications

This article, jointly written by a British and an American academic, describes the American experience in identifying and attacking tax avoidance. The article was part of a symposium issue of the British Tax Review, published by Sweet and Maxwell, devoted to tax avoidance issues around the globe.

Critical Theory And The Loneliness Of The Tax Prof, Erik M. Jensen

Faculty Publications

This essay, prepared for a symposium on critical theory and tax law, has two goals: to suggest why feminist theory and critical race theory are spreading in taxation and to discuss some dangers of that criticism. The author evaluates three examples of the new criticism: an article on critical race theory by Professors Moran and Whitford; an article on feminist statutory interpretation by Professor Handelman; and a book, Taxing Women, by Professor McCaffery.

The Apportionment Of ‘Direct Taxes’: Are Consumption Taxes Constitutional?, Erik M. Jensen

Faculty Publications

In debates about reorienting the American revenue system, nearly everyone assumes the Constitution is irrelevant. With few exceptions, the tax provisions in the original Constitution - particularly the direct-tax apportionment rule and the uniformity rule - have been interpreted to be paper tigers. And in only one major case has the Sixteenth Amendment, which excepts "taxes on incomes" from apportionment, been held to limit congressional power.

S Rejecting conventional wisdom, this Article argues that some consumption taxes would violate constitutional norms. The Article focuses on the requirement that “direct taxes” be apportioned among the states on the basis of population. …

American Indian Tribes And Secession, Erik M. Jensen

Faculty Publications

Critics of American Indian law have often complained about federal interference in the internal affairs of American Indian nations. The author ponders how independent the critics really want American Indian nations to be and whether secession theory might help us think about the theory and practice of really independent American Indian nations.

Tough On Scholarship, Erik M. Jensen

Faculty Publications

This series of three articles (that's why it's a trilogy, duh-h-h) chronicles the legal-academic career of one S. Breckinridge Tushingham ("Breck" for short). As the trilogy unfolds, Breck works his way up (or maybe it's down) from his first academic position to an established professorship to dean of the South Soybean (Soso) State University law school. In the process of recording his professional history, and thus memorializing it for the ages, Breck provides (probably defamatory) insights into the American legal academy.

The Unwritten Article, Erik M. Jensen

Faculty Publications

A law review article without footnotes? Unthinkable. But what about an article with only footnotes - and footnotes to footnotes? Thinkable. And here it is.

Performance Scholarship And The Internal Revenue Code, Erik M. Jensen

Faculty Publications

If we can have performance art-and we can-why not performance scholarship? This commentary suggests an entirely new scholarly emphasis for legal academics. (OK, it's not entirely new, but it's new for those of us not teaching trial practice.)

A Monologue On The Taxation Of Business Gifts, Erik M. Jensen

Faculty Publications

This series of three articles (that's why it's a trilogy, duh-h-h) chronicles the legal-academic career of one S. Breckinridge Tushingham ("Breck" for short). As the trilogy unfolds, Breck works his way up (or maybe it's down) from his first academic position to an established professorship to dean of the South Soybean (Soso) State University law school. In the process of recording his professional history, and thus memorializing it for the ages, Breck provides (probably defamatory) insights into the American legal academy.

A Day In The Life Of S. Breckinridge Tushingham, Erik M. Jensen

Faculty Publications

This series of three articles (that's why it's a trilogy, duh-h-h) chronicles the legal-academic career of one S. Breckinridge Tushingham ("Breck" for short). As the trilogy unfolds, Breck works his way up (or maybe it's down) from his first academic position to an established professorship to dean of the South Soybean (Soso) State University law school. In the process of recording his professional history, and thus memorializing it for the ages, Breck provides (probably defamatory) insights into the American legal academy.

Law Review Correspondence: Better Read Than Dead?, Erik M. Jensen

Faculty Publications

These essays were part of a mini-symposium, “Of Correspondence and Commentary,” published by the Connecticut Law Review. At the time, a number of prominent law reviews had begun to publish “correspondence,” shorter pieces generally commenting on work published in the reviews. Whatever they were called, however, these pieces looked an awful lot like articles, complete with footnotes, titles with colons, and other law-review-type stuff. The author used the creation of correspondence sections to ruminate on the nature of legal scholarship, as published in student-edited law reviews, and in particular to wonder whether authors were using correspondence sections as backdoor ways …

The Imaginary Connection Between The Great Law Of Peace And The United States Constitution: A Reply To Professor Schaaf, Erik M. Jensen

Faculty Publications

This article challenges the politically correct theory advanced in a 1989 article by Gregory Schaaf, “From the Great Law of Peace to the Constitution of the United States: A Revision of America’s Democratic Roots.” Professor Schaaf argued that large parts of the U.S. Constitution were based on the Great Law of Peace, the founding document of the Iroquois Confederacy. This article points to the lack of primary authority supporting such a counterintuitive proposition and questions the likelihood that Iroquois principles could have silently influenced American founders. Finally, the article questions whether it is desirable to try to further the status …

A Call For A New Buffalo Law Scholarship, Erik M. Jensen

Faculty Publications

Those who haven't been paying attention to buffalo law should.

Commentary: Food For Thought And Thoughts About Food: Can Meals And Lodging Provided To Domestic Servants Be For The Convenience Of The Employer?, Erik M. Jensen

Faculty Publications

This commentary considers one of the least important issues in tax law: whether the value of meals and lodging provided to domestic servants is excludable from the servants' gross income under section 119 of the Internal Revenue Code. Trivial though the issue is, the author goes on and on-and on, arguing that an example in the regulations under section 119, which concludes that the "business premises of the employer" requirement would be satisfied in such a situation, is misleading in its implications. It's not enough that the meals and lodging be provided on the business premises of the employer to …

The Law Review Manuscript Glut: The Need For Guidelines, Erik M. Jensen

Faculty Publications

Legal academics generally publish in student-edited journals that have no sole-submission requirement, and it is common for authors to submit articles to dozens of journals at a time. As a result, law reviews are buried in manuscripts. Most manuscripts cannot even be looked at, much less evaluated, and there’s not much reason for evaluation anyway: a journal has little chance to publish any particular article. In short, the legal publication system is broken. (Indeed, given the ease and trivial cost of electronic submission - why not submit the article on artichoke law to Yale as well as So-So State? - …

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.