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Articles 1 - 30 of 167
Full-Text Articles in Law
Report On Offense Grading In Pennsylvania, Paul H. Robinson, Criminal Law Research Group, University Of Pennsylvania Law School
Report On Offense Grading In Pennsylvania, Paul H. Robinson, Criminal Law Research Group, University Of Pennsylvania Law School
All Faculty Scholarship
The Pennsylvania Legislature's Senate Judiciary Committee and House Judiciary Committee jointly commissioned this study of the criminal offense grading scheme contained in Pennsylvania criminal statutes. This Final Report, which was presented to a joint session of the two Committees on December 15, 2009, examines the extent to which current Pennsylvania law defines offenses with offense grades that are inconsistent with the relative seriousness of the offense as compared to other offenses, based upon an empirical survey of Pennsylvania residents. It also examines whether some offenses include within a single grade forms of conduct of very different degrees of seriousness, for …
Alimony Treatment For A Single Payment, Douglas A. Kahn
Alimony Treatment For A Single Payment, Douglas A. Kahn
Articles
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 Congress adopted the antecedent to section 71. Although an alimony recipient must recognize gross income, section 215 provides the payer with a nonitemized deduction for the payment. Therefore, the alimony tax provisions provide a congressionally approved income-splitting arrangement which can benefit the parties by shifting income from a high-bracket taxpayer to one in a lower tax bracket. The parties can divide the resulting savings between them by altering the amount paid to the former spouse.
Revenue And Taxation Legislative Summary - 2009, Assembly Committee On Revenue And Taxation
Revenue And Taxation Legislative Summary - 2009, Assembly Committee On Revenue And Taxation
California Assembly
MEMBERS
Honorable Charles Calderon, Chair
Honorable Chuck DeVore, Vice Chair
Honorable Jim Beall
Honorable Joe Coto
Honorable Diane Harkey
Honorable Fiona Ma
Honorable Jim Nielsen
Honorable Anthony Portantino
Honorable Lori Saldana
STAFF
Oksana Jaffe, Chief Consultant
M. David Ruff: Principal Consultant
Christine Hiersche, Committee Secretary
Exempting High-Level Employees And Small Employers From Legislation Invalidating Predispute Employment Arbitration Agreements, E. Gary Spitko
Exempting High-Level Employees And Small Employers From Legislation Invalidating Predispute Employment Arbitration Agreements, E. Gary Spitko
Faculty Publications
On February 12, 2009, lawmakers in the U.S.House of Representatives introduced the "Arbitration Fairness Act of 2009. " This bill, if enacted, will invalidate any predispute arbitration agreement between an employer and its employee. Last year, the 110th Congress considered the narrower "Preservation of Civil Rights Protections Act of 2008, " which would have invalidated such predispute arbitration agreements if they required "arbitration of a dispute arising under" federal civil rights laws. This Article explores how best to structure any such invalidation of predispute employment arbitration agreements, both in light of the rationales for and against regulation of the employment …
2009 Bill Summary, Assembly Committee On Public Safety
2009 Bill Summary, Assembly Committee On Public Safety
California Assembly
MEMBERS:
Tom Ammiano, Chair
Juan Armabula, Chair
Jose Solorio, Chair
Curt Hagman, Vice Chair
Warren T. Furutani, Member
Danny Gilmore, Member
Hector De La Torre, Member
Jerry Hill, Member
Fiona Ma, Member
COMMITTEE STAFF:
Gregory Pagan, Chief Counsel
Kathleen Ragan, Counsel
Kimberly Horiuchi, Counsel
Nicole Hansen, Counsel
Gabriel Caswell, Counsel
Sue Highland, Committee Secretary
Elizabeth V. Potter, Committee Secretary
Uniform Law And Its Impact On National Laws Limits And Possibilities, James Maxeiner
Uniform Law And Its Impact On National Laws Limits And Possibilities, James Maxeiner
All Faculty Scholarship
This report surveys uniform laws in federalism in the United States for synthesis in an international report comparing uniform laws in federal countries.
Pecuniary Reparations Following National Crisis: A Convergence Of Tort Theory, Microfinance, And Gender Equality, Anita Bernstein
Pecuniary Reparations Following National Crisis: A Convergence Of Tort Theory, Microfinance, And Gender Equality, Anita Bernstein
Faculty Scholarship
No abstract provided.
F09rs Sgb No. 7 (Commissioner Impeachment), Prestridge
F09rs Sgb No. 7 (Commissioner Impeachment), Prestridge
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 5 (Election Code), Palermo, Hansen, Prestridge, Widenski
F09rs Sgb No. 5 (Election Code), Palermo, Hansen, Prestridge, Widenski
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 11 (Associate Justice Impeachment), Prestridge
F09rs Sgb No. 11 (Associate Justice Impeachment), Prestridge
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 14 (Amend Rules), Caffarel, Parker
F09rs Sgb No. 14 (Amend Rules), Caffarel, Parker
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 15 (Sergeant-At-Arms), Martin, Mullen
F09rs Sgb No. 15 (Sergeant-At-Arms), Martin, Mullen
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 16 (Budget), Compagno, Sellers
F09rs Sgb No. 16 (Budget), Compagno, Sellers
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 18 (Spt And Secretary Duties), Parker
F09rs Sgb No. 18 (Spt And Secretary Duties), Parker
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 17 (Nawmba), Fontenot
F09rs Sgb No. 17 (Nawmba), Fontenot
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 21 (Order Of Addressing Committees), Gammon, Caffarel
F09rs Sgb No. 21 (Order Of Addressing Committees), Gammon, Caffarel
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 22 (Senate Orientation), Martin
F09rs Sgb No. 22 (Senate Orientation), Martin
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 1 (Eric Monday Commend), Palermo
F09rs Sgr No. 1 (Eric Monday Commend), Palermo
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgb No. 20 (Election Code), C Chetta, Doughty, Sabolyk, Wells
F09rs Sgb No. 20 (Election Code), C Chetta, Doughty, Sabolyk, Wells
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 2 (Service Learning), Bonvillain, Gammon, Palermo, Schafer, Sellers, Spell
F09rs Sgr No. 2 (Service Learning), Bonvillain, Gammon, Palermo, Schafer, Sellers, Spell
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 3 (Commend Baseball), Prestridge, Parker
F09rs Sgr No. 3 (Commend Baseball), Prestridge, Parker
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 4 (Moodle), Fontenot
F09rs Sgr No. 4 (Moodle), Fontenot
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 5 (Moodle Participation), Caffarel, Spell
F09rs Sgr No. 5 (Moodle Participation), Caffarel, Spell
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 6 (Constitution Revision Committee), Palermo, Parker, Prestridge
F09rs Sgr No. 6 (Constitution Revision Committee), Palermo, Parker, Prestridge
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 7 (Equine Science Program), Caffarel
F09rs Sgr No. 7 (Equine Science Program), Caffarel
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 13 (Temp Education Committee), Bonvillain, Caffarel, Laborde, Wells
F09rs Sgr No. 13 (Temp Education Committee), Bonvillain, Caffarel, Laborde, Wells
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 15 (Library Hours), B Jones, Caffarel, Gammon, Spell
F09rs Sgr No. 15 (Library Hours), B Jones, Caffarel, Gammon, Spell
Student Senate Enrolled Legislation
No abstract provided.
F09rs Sgr No. 11 (Urec Parking), Palermo, Prestridge
F09rs Sgr No. 11 (Urec Parking), Palermo, Prestridge
Student Senate Enrolled Legislation
No abstract provided.
In With The New, Out With The Old: Expanding The Scope Of Retroactive Amelioration, S. David Mitchell
In With The New, Out With The Old: Expanding The Scope Of Retroactive Amelioration, S. David Mitchell
Faculty Publications
The legislative decision to amend a statute and reduce a sentence but not to apply it retroactively to pending prosecutions or to finalized convictions is in accord with the principles of retroactivity, but contrary to legitimate goals of punishment, i.e. deterrence and retributivism. Genarlow Wilson, convicted at seventeen of aggravated child molestation, a felony, for consensual oral sex with a fifteen-year old classmate, was sentenced to a mandatory minimum of ten years. While his appeal was pending, the Georgia Legislature reclassified the conduct as a misdemeanor and reduced the sentence to a maximum of one year but decided not to …
Rudkin Testamentary Trust -- A Response To Prof. Cohen, Douglas A. Kahn
Rudkin Testamentary Trust -- A Response To Prof. Cohen, Douglas A. Kahn
Articles
In the August 3 issue of Tax Notes, Prof. Stephen Cohen wrote an article about Justice Sonia Sotomayor’s opinions in three tax cases. Of those three cases, only the opinion she wrote in William L. Rudkin Testamentary Trust v. Commissioner, 467 F.3d 149 (2d Cir. 2006), Doc 2006- 21522, 2006 TNT 203-4, is worthy of comment. Although the Second Circuit’s decision in that case was affirmed by the Supreme Court under the name Knight v. Commissioner, the construction of the critical statutory language that Justice Sotomayor adopted was rejected and criticized by Chief Justice Roberts, writing for a unanimous court. …