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Articles 1 - 5 of 5
Full-Text Articles in Law
Tax Practice In A Circular Revolution: A Review Of Pli's Circular 230 Deskbook, Bridget J. Crawford
Tax Practice In A Circular Revolution: A Review Of Pli's Circular 230 Deskbook, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
This short review essay evaluates the Practicing Law Institute's Circular 230 Deskbook by Jonathan G. Blattmachr, Mitchell M. Gans and Damien Rios. For attorneys, accountants and others who "practice" before the IRS, the Circular 230 Deskbook is a masterful analysis and an important guide to the Internal Revenue Service's labyrinthine rules and regulations governing tax penalties, reportable transactions and the conduct of tax practitioners.
Most tax attorneys and accountants have reacted to the recent changes to Circular 230 by appending banner notices to all written communications. Without fully understanding the underlying rules, however, a practitioner cannot be sure that a …
Introduction To Secrecy In Litigation (Symposium Editor), Nancy S. Marder
Introduction To Secrecy In Litigation (Symposium Editor), Nancy S. Marder
All Faculty Scholarship
No abstract provided.
Rhetoric Of Disputes In The Courts, The Media, And The Legislature, Geoffrey C. Hazard Jr.
Rhetoric Of Disputes In The Courts, The Media, And The Legislature, Geoffrey C. Hazard Jr.
All Faculty Scholarship
No abstract provided.
Aggregation On The Couch: The Strategic Uses Of Ambiguity And Hypocrisy, Stephen B. Burbank
Aggregation On The Couch: The Strategic Uses Of Ambiguity And Hypocrisy, Stephen B. Burbank
All Faculty Scholarship
In this Essay, Professor Burbank comments on the essays by Professors Nagareda and Issacharoff. Welcoming the opportunity to revisit the interplay between procedure and substantive law and the question of democratic accountability that Professor Nagareda’s essay presents, Professor Burbank concludes that the parts of that essay are greater than the whole. He finds that Professor Nagareda’s pursuit of unifying themes and a general normative theory leads to inconsistencies in classification between procedure and substance and to an impoverished vision of institutional legitimacy. Professor Burbank voices concern that this quest, which is also evident in the current draft of the American …
Second Circuit 2005 Res Judicata Developments, Jay C. Carlisle
Second Circuit 2005 Res Judicata Developments, Jay C. Carlisle
Elisabeth Haub School of Law Faculty Publications
During the 2005 survey year, federal courts in the Second Circuit decided a number of important res judicata matters. Several district courts applied the doctrines of claim preclusion and issue preclusion to administrative and arbitral determinations. Several courts also expanded the “actually litigated” requirement for collateral estoppel and liberally applied the doctrine of defensive claim preclusion for counterclaims. Finally, the United States Court of Appeals for the Second Circuit issued seven res judicata decisions. In one, Vargas v. City of New York, the Second Circuit refined the standards for applying the Rooker-Feldman doctrine. This survey article will review some of …