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2009

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Institution
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Articles 1 - 30 of 229

Full-Text Articles in Law

Alimony Treatment For A Single Payment, Douglas A. Kahn Dec 2009

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.


Theorizing Transnational Law - Observations On A Birthday, Susanne Baer Oct 2009

Theorizing Transnational Law - Observations On A Birthday, Susanne Baer

Articles

There are many ways to theorize transnational law. As always, there is a mainstream, and there are “sidestreams.” However, it may be more interesting to consider from which direction such theories develop. Here, in appreciation of what the German Law Journal did to transnational legal conversations, I suggest to consider three directions in transnational legal studies: (1) theorizing from above; (2) theorizing from below; and (3) theorizing from inside. As you will see, much of the theories are in the German Law Journal (GLJ).


Rudkin Testamentary Trust -- A Response To Prof. Cohen, Douglas A. Kahn Sep 2009

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 ...


Punitive Decisionmaking, William H. Rodgers Sep 2009

Punitive Decisionmaking, William H. Rodgers

Articles

No abstract provided.


Constitutional Flaw?, Carl E. Schneider Jul 2009

Constitutional Flaw?, Carl E. Schneider

Articles

Do terminally ill patients have a constitutional right "to decide, without FDA interference, whether to assume the risks of using potentially life-saving investigational drugs that the FDA has yet to approve for commercial marketing, but that the FDA has determined, after Phase I clinical human trials, are safe enough for further testing"? In Abigail Alliance for Better Access to Developmental Drugs v. McClellan, the United States District Court for the District of Columbia said "no." In Abigail Alliance for Better Access to Developmental Drugs v. von Eschenbach, a panel (three judges) of the United States Court of Appeals for the ...


Xilinx And The Arm's-Length Standard, Reuven S. Avi-Yonah Jun 2009

Xilinx And The Arm's-Length Standard, Reuven S. Avi-Yonah

Articles

On May 7 the Ninth Circuit decided Xilinx v. Commissioner. By a 2-1 majority, the panel reversed the Tax Court and held that costs of employee stock options must be included in the pool of costs subject to a tax-sharing agreement. The Xilinx decision is important for three reasons. First, cost sharing is probably the key element in current transfer pricing law because it is the principal way in which profits from intangibles get shifted from the United States to low-tax jurisdictions. Moreover, informed observers agree that the allocation of income from intangibles is the most important problem in transfer ...


Obama's International Tax Plan: A Major Step Forward, Reuven S. Avi-Yonah May 2009

Obama's International Tax Plan: A Major Step Forward, Reuven S. Avi-Yonah

Articles

President Barack Obama last week personally introduced a set of proposals to reform U.S. international taxation that are the most significant advance toward preserving the income tax on cross-border transactions since the enactment of the subpart F rules by the Kennedy administration in 1962. (For prior coverage, see Doc 2009-10047 or 2009 TNT 84-1.) In essence, the Obama proposals introduce a 21stcentury version of the vision begun by Thomas Adams in 1918 and continued by Stanley Surrey in 1961: a world in which source and residence taxation are coordinated so as to achieve the underlying goals of the international ...


Jurisdictions And Causes Of Action In Bullying, Stress And Harassment Cases Part 1, Niall Neligan Mar 2009

Jurisdictions And Causes Of Action In Bullying, Stress And Harassment Cases Part 1, Niall Neligan

Articles

This is the first of a two part article in which the author will critically evaluate the different causes of action and myriad of jurisdictions for bringing a claim in the inter-related fields of bullying, stress and harassment in the workplace from a commercial law perspective. The author will define and trace the separate headings under which the law governing bullying, stress and harassment has evolved. In the second part of the article (which will
appear in the next edition of the journal), the author will examine recent developments in tortious claims for psychiatric injuries arising from bullying, stress and ...


Study On Online Hotel Reservation Systems, Frank Alleweldt, Klaus Tonner, Marc Mcdonald Feb 2009

Study On Online Hotel Reservation Systems, Frank Alleweldt, Klaus Tonner, Marc Mcdonald

Articles

This study, conducted by Civic Consulting, looks at both pre-contractual and contractual matters concerning online hotel reservation systems, examines relevant Community rules, identifies gaps and, where needed, discusses possible policy options. Key conclusions The study shows that the impact of Community law on online hotel


When Patients Say No (To Save Money): An Essay On The Tectonics Of Health Law., Mark A. Hall, Carl E. Schneider Feb 2009

When Patients Say No (To Save Money): An Essay On The Tectonics Of Health Law., Mark A. Hall, Carl E. Schneider

Articles

The ultimate aim of health care public policy is good care at good prices. Managed care stalled at achieving this goal by trying to influence providers, so health policy has turned to the only market-based option left: treating patients like consumers. Health insurance and tax policy are now pressuring patients to spend their own money when they select health plans, providers, and treatments. Expecting patients to choose what they need at the price they want, consumerists believe that market competition will constrain costs while optimizing quality. This classic form of consumerism is today's watchword. This Article evaluates this ideal ...


Hiding Behind "Tradition"? Should U.S. Vessel Traffic Centers Exercise Greater Direction And Control Over Vessels In Their Areas?, Craig H. Allen Jan 2009

Hiding Behind "Tradition"? Should U.S. Vessel Traffic Centers Exercise Greater Direction And Control Over Vessels In Their Areas?, Craig H. Allen

Articles

In the alermath of the 2007 COSCO BUSAN allision and oil spill, some asked whether United States Coast Guard Vessel Traffic Service (VTS) operators monitoring the developing incident should have intervened explicitly to wam the vessel or even order it to take avoiding action.

The controversy called to mind a speech by a former IMO secretary-general in which he suggested that those resisting greater shore-based control were "hiding behind tradition." In its investigation of the COSCO BUSAN incident, the National Transportation Safety Board (NTSB) urged the Coast Guard to better define its expectations regarding the exercise of VTS control authority ...


Are "Better" Security Breach Notification Laws Possible?, Jane K. Winn Jan 2009

Are "Better" Security Breach Notification Laws Possible?, Jane K. Winn

Articles

This Article will evaluate the provisions of California's pioneering security breach notification law (SBNL) in light of "better regulation" or "smart regulation" criteria in order to highlight the costs of taking a narrowly focused, piecemeal approach and the benefits of taking a more comprehensive perspective to the problems of identity theft and information security. Just as the basic structure of SBNLs was borrowed from environmental law, this Article will borrow from decades of analysis of the impact of environmental regulation to evaluate the likely impact of SBNLs.

Just as environmental laws can be used to reduce externalities created through ...


Globalization And Standards: The Logic Of Two-Level Game, Jane K. Winn Jan 2009

Globalization And Standards: The Logic Of Two-Level Game, Jane K. Winn

Articles

The emergence of a global information architecture has fueled regulatory competition among nations and regions to set information and communication technology (“ICT”) standards. Such regulatory competition can be thought of as a two level game: level one is competition to set ICT standards within a nation or region; level two is competition to set the global ICT standards with reference to local standards.

The United States and the European Union are global leaders in setting ICT standards, and compete to set global ICT standards based on different local regulatory cultures: the U.S. is a “liberal market economy” (“LME”) within ...


Penalizing Poverty: Making Criminal Defendants Pay For Their Court-Appointed Counsel Through Recoupment And Contribution, Helen A. Anderson Jan 2009

Penalizing Poverty: Making Criminal Defendants Pay For Their Court-Appointed Counsel Through Recoupment And Contribution, Helen A. Anderson

Articles

Over thirty years ago the United States Supreme Court upheld an Oregon statute that allowed sentencing courts, with a number of important procedural safeguards, to impose on indigent criminal defendants the obligation to repay the cost of their court appointed attorneys. The practice of ordering recoupment or contribution (application fees or co-pays) of public defender attorney's fees is widespread, although collection rates are unsurprisingly low.

Developments since the Court's decision in Fuller v. Oregon show that not only is recoupment not cost-effective, but it too easily becomes an aspect of punishment, rather than legitimate cost-recovery. In a number ...


Worst Case And The Worst Example: An Agenda For Any Young Lawyer Who Wants To Save The World From Climate Chaos, William H. Rodgers, Jr., Anna T. Moritz Jan 2009

Worst Case And The Worst Example: An Agenda For Any Young Lawyer Who Wants To Save The World From Climate Chaos, William H. Rodgers, Jr., Anna T. Moritz

Articles

Wherever you turn with regard to climate change, you'll hear about the worst, and the worst of the worst, and the worst that will happen after that. Young lawyers should put themselves in the right frame of mind to tackle all these "worsts" that are headed our way.

In the interest of keeping it simple, we would suggest a personal strategy for every young lawyer that would entail: (I) Honoring Knowledge and Learning; (II) Protecting Your Institutions and Loving Your Country; (III) Planning and Conducting Your Personal War on Bad Law; and (IV) Rejecting Defeatism and Impossibility Theorems.

Let ...


Left Hand, Third Finger: The Wearing Of Wedding (Or Other) Rings As A Form Of Assertive Conduct Under The Hearsay Rule, Peter Nicolas Jan 2009

Left Hand, Third Finger: The Wearing Of Wedding (Or Other) Rings As A Form Of Assertive Conduct Under The Hearsay Rule, Peter Nicolas

Articles

No abstract provided.


Success Or Failure?: Japan's National Strategy On Intellectual Property And Evaluation Of Its Impact From The Comparative Law Perspective, Toshiko Takenaka Jan 2009

Success Or Failure?: Japan's National Strategy On Intellectual Property And Evaluation Of Its Impact From The Comparative Law Perspective, Toshiko Takenaka

Articles

This short Article will discuss Japan's national IP strategy and changes brought to the IP system, focusing on features that follow the U.S. IP system. Additionally, it will review these changes from the comparative law perspective and evaluate whether the new system has accomplished its national strategy mission.


Professionalizing Moral Deference, Michael Hatfield Jan 2009

Professionalizing Moral Deference, Michael Hatfield

Articles

As I write this Essay, legal memoranda about torture, once again, are headline news. This Essay considers these memoranda. However, this Essay does not address the legality of torture or the legal limits of interrogation or even if lawyers who provide bad advice on these issues should be punished. Instead, this Essay uses what has come to light about the "torture memoranda" to consider broader issues about the contemporary state of becoming and being an American lawyer. With new memoranda being released, for the sake of convenience, this Essay refers only to the best-known example (at least as things currently ...


The Anabaptist Conscience And Religious Exemption To Jury Service, Michael Hatfield Jan 2009

The Anabaptist Conscience And Religious Exemption To Jury Service, Michael Hatfield

Articles

While the concern over religiously devout Americans who wish to serve on juries is a serious one, a potential juror dismissed from service over his or her religiosity suffers a real but relatively abstract damage. The punishment is being sent home when they want to stay.

This Article examines a different issue with more severe consequences: religiously devout citizens who risk being jailed for refusing to serve on a jury. Rather than asking whether Jesus could serve on a jury, this Article addresses whether we should force Jesus to serve if he said God told him not to. More specifically ...


10 Tips For Getting Jurors To Talk, Maureen A. Howard Jan 2009

10 Tips For Getting Jurors To Talk, Maureen A. Howard

Articles

“Jury selection” is a misnomer because lawyers don’t actually get to “select” ideal jurors; they get a limited opportunity to “deselect” the worst prospective jurors. The goal of voir dire is to identify these jurors by uncovering their attitudes, beliefs, opinions, preconceptions, biases, and prejudices. To accomplish this, a lawyer has a difficult task: she must foster an honest, intimate conversation among strangers in a very public, formal environment.

Even honest jurors may give misleading answers during voir dire due to nervousness, inattention, faulty memory, or misunderstanding. The formal courtroom atmosphere can have a chilling effect at odds with ...


Conditions And Covenants In License Contracts: Tales From A Test Of The Artistic License, Robert W. Gomulkiewicz Jan 2009

Conditions And Covenants In License Contracts: Tales From A Test Of The Artistic License, Robert W. Gomulkiewicz

Articles

Pity the poor Artistic License version 1.0 (ALv1). The Free Software Foundation criticizes the license as “too vague” with some passages “too clever for their own good.” The Open Source Initiative suggests that it has been “superseded.” ALv1’s authors at the Perl Foundation even acknowledge its flaws.

Yet it is the ALv1, not the venerable GNU General Public License (GPL), which the Federal Circuit upheld in Jacobsen v. Katzer [535 F.3d 1373 (Fed. Cir. 2008)], establishing at long last that open source licenses are enforceable. Although that outcome received most of the headlines, the case’s greater ...


The Federal Circuit's Licensing Law Jurisprudence: Its Nature And Influence, Robert W. Gomulkiewicz Jan 2009

The Federal Circuit's Licensing Law Jurisprudence: Its Nature And Influence, Robert W. Gomulkiewicz

Articles

The Federal Circuit serves as the central appellate court for U.S. patent law appeals. Outside of patent law, scholars have noted the Federal Circuit’s distinct lack of influence on the law. Thus, unnoticed, the Federal Circuit has become one of the most influential actors in the creation of intellectual property licensing law. Its influence reaches across all areas of intellectual property, industries, and all federal circuits and state courts. But the Federal Circuit’s influence on licensing law is more than just a matter of academic interest: licensing is critical to innovation in the information economy. Licenses underlie ...


Open Source License Proliferation: Helpful Diversity Or Hopeless Confusion?, Robert W. Gomulkiewicz Jan 2009

Open Source License Proliferation: Helpful Diversity Or Hopeless Confusion?, Robert W. Gomulkiewicz

Articles

A decade ago, I observed that licenses were the "unnoticed force" behind free and open source software ("FOSS"). Since then, legal scholarship on FOSS licensing has gone from a trickle to a torrent. Likewise, economists, political scientists, and anthropologists (among others) have begun to focus on FOSS licensing, each from their own academic perspectives. FOSS programmers themselves (known as "hackers" in the FOSS community) have refocused on FOSS licensing, most notably by revising the most venerable FOSS license, the GNU General Public License ("GPL"), for the first time in more than fifteen years.

One prominent issue among hackers and business ...


A Precautionary Tale: Assessing Ecological Damages After The Exxon Valdez Oil Spill, Sanne Knudsen Jan 2009

A Precautionary Tale: Assessing Ecological Damages After The Exxon Valdez Oil Spill, Sanne Knudsen

Articles

To address the shortcomings of our existing damages paradigm--exemplified by the response to the Exxon Valdez oil spill in Prince William Sound--this article suggests that we invoke the burden-shifting attributes of the precautionary principle to transfer the risk of long-term, unknown ecological harm to those who have caused the injury. Through such a risk transfer, this article posits that true costs of ecological injury would more properly be borne by actors capable of altering their behavior to avoid such injury in the first place. In addition, this article suggests offering defendants two options for incurring damages for ecological injuries--either accepting ...


Revisiting The Thames Formula: The Evolving Role Of The International Maritime Organization And Its Member States In Implementing The 1982 Law Of The Sea Convention, Craig H. Allen Jan 2009

Revisiting The Thames Formula: The Evolving Role Of The International Maritime Organization And Its Member States In Implementing The 1982 Law Of The Sea Convention, Craig H. Allen

Articles

Despite the findings that marine casualty rates have "plummeted" and the safety record of the oil transport industry has "significantly improved," high visibility pollution incidents in the last decade like those involving the tankers Erika and Prestige off the coast of Europe, together with the chronic problems of illegal and unregulated fishing and dismal labor conditions for many seafarers led a United Nations-chartered consultative group of leading international organization representatives to conclude that there is an "urgent" need to improve State performance in the implementation and enforcement of the international maritime legal regime.

There is less agreement, however, in how ...


A New Deal For End Users? Lessons From A French Innovation In The Regulation Of Interoperability, Jane K. Winn, Nicolas Jondet Jan 2009

A New Deal For End Users? Lessons From A French Innovation In The Regulation Of Interoperability, Jane K. Winn, Nicolas Jondet

Articles

In 2007, France created the Regulatory Authority for Technical Measures (lAutoritj de Rdgulation des Mesures Techniques or ARMT), an independent regulatory agency charged with promoting the interoperability of digital media distributed with embedded "technical protection measures" (TPM), also known as "digital rights management" technologies (DRM). ARMT was established in part to rectify what French lawmakers perceived as an imbalance in the rights of copyright owners and end users created when the European Copyright Directive (EUCD) was transposed into French law as the "Loi sur le Droit d'Auteur et les Droits Voisins dans la Société de l'Information" (DADVSI).

ARMT ...


Defusing The "Atom Bomb" Of Patent Litigation: Avoiding And Defending Against Allegations Of Inequitable Conduct After Mckeeson Et Al., Sean M. O'Connor Jan 2009

Defusing The "Atom Bomb" Of Patent Litigation: Avoiding And Defending Against Allegations Of Inequitable Conduct After Mckeeson Et Al., Sean M. O'Connor

Articles

The doctrine of inequitable conduct in patent law has a long and vexing history. While it is sometimes mistakenly conflated with the United States Patent and Trademark Office's Rule 56, the doctrine is actually a purely equitable one established by the Supreme Court in 1945—and not revisited by it since then.

This Article re-establishes the roots and proper context of the doctrine, while tracing its confused interactions with Rule 56 over the ensuing decades. The Article reaffirms the necessary balancing act between over and under disclosure of references during patent prosecution, and the inverse sliding scale relationship of ...


Proposing A Place For Politics In Arbitrary And Capricious Review, Kathryn A. Watts Jan 2009

Proposing A Place For Politics In Arbitrary And Capricious Review, Kathryn A. Watts

Articles

Current conceptions of “arbitrary and capricious” review focus on whether agencies have adequately explained their decisions in statutory, factual, scientific, or otherwise technocratic terms. Courts, agencies, and scholars alike, accordingly, generally have accepted the notion that influences from political actors, including the President and Congress, cannot properly help to explain administrative action for purposes of arbitrary and capricious review. This means that agencies today tend to sweep political influences under the rug even when such influences offer the most rational explanation for the action.

This Article argues that this picture should change. Specifically, this Article argues for expanding current conceptions ...


The Endangered Species Act: What We Talk About When We Talk About Recovery, Dale Goble Jan 2009

The Endangered Species Act: What We Talk About When We Talk About Recovery, Dale Goble

Articles

No abstract provided.


Origins Of Idaho's Community Property System: An Attempt To Solve A Legislative Mystery, Elizabeth Brandt Jan 2009

Origins Of Idaho's Community Property System: An Attempt To Solve A Legislative Mystery, Elizabeth Brandt

Articles

No abstract provided.