Law Commons^™

Employer Tax Liability For Employees' Tips: Fior D'Italia, Steve R. Johnson

Scholarly Publications

Given Nevada's heavy concentration of businesses in which employees are tipped, lawyers here may be more than usually interested in a recent decision by the United States Supreme Court. On June 17, 2002, the Court decided United States v. Fior D'ltalia, Inc. By 6 to 3, the Court held that the IRS may use an “aggregate estimation” method to determine employers’ liability for Social Security (FICA) taxes imposed on their employees’ tip income. The decision is an important development in a controversy of long duration, but it is not the end of that controversy. This article …

“Exceedingly Vexed And Difficult”: Games And The First Amendment, Michael T. Morley

Scholarly Publications

No abstract provided.

The Law Of Nations And The Offenses Clause Of The Constitution: A Defense Of Federalism, Michael T. Morley

Scholarly Publications

No abstract provided.

Why Craft Isn't Scary, Steve R. Johnson

Scholarly Publications

In April 2002, the Supreme Court of the United States decided United States v. Craft. The Court held that the federal tax lien attaches to a tax-debtor spouse’s interest in property held in tenancy by the entirety even when the other spouse does not owe tax and state law provides that entireties property and interests cannot be reached by separate creditors of only one spouse.

Craft was correctly decided. The older, contrary view that Craft displaced was fundamentally at odds with federal tax collection analysis as laid out by the Court. In addition, the old view invited tax abuse and …

A Skeptical Answer To Edmundson's Contextualism: What We Know We Lawyers Know, Rob Atkinson

Scholarly Publications

No abstract provided.

The Jurisprudence And Politics Of Forum-Selection Clauses, Erin O'Hara O'Connor

Scholarly Publications

No abstract provided.

After Craft: Implementation Issues, Steve R. Johnson

Scholarly Publications

Scientists often observe that answering one question about the world or universe causes many new questions to arise. Chess players understand that to win material in the opening or middle game is empty without playing the end game properly. Military commanders and their civilian superiors know that winning a battle is not an end in itself. They must then address what do with their victory, how to turn it to useful result. Having to confront these second-generation or follow-up problems clearly beats the alternatives (remaining ignorant or losing the game or battle), but initial success ushers in not immediate repose …

Street Legal: The Court Affords Police Constitutional Carte Blanche To Arrest, Wayne A. Logan

Scholarly Publications

This article discusses the Supreme Court's landmark 2001 decision Atwater v. City of Lago Vista, upholding the authority of police to execute warrantless arrests for menial offenses (there, failure to wear a seatbelt) so long as police have probable cause to support such arrests.

Aljs In State-Local Tax Cases: To Whom Is Deference Due?, Steve R. Johnson

Scholarly Publications

This installment of the column reports on an interesting recent Nevada sales tax case, State Dep’t of Taxation v. Masco Builder Cabinet Group. The case involved two issues: (1) whether the Department of Taxation gave appropriate deference to the findings and conclusions of the administrative law judge who had originally heard the case, and (2) whether the principle of equitable tolling applied to extend the statute of limitations period for the taxpayer’s refund claims. The taxpayer, represented by attorney Brett Whipple, prevailed in the Nevada Supreme Court on both issues.

The first part below develops the facts of Masco …

Casting New Light On An Old Subject: Death Penalty Abolitionism For A New Millennium (Reviewing Austin Sarat, When The State Kills: Capital Punishment And The American Condition (2001))., Wayne A. Logan

Scholarly Publications

This paper examines recent U.S. efforts to abolish capital punishment, using Austin Sarat's 2001 book "When the State Kills" as the centerpiece of its exploration. The book, rather than mounting a principled "frontal assault" on the death penalty, instead surveys the numerous ways in which capital punishment negatively affects American law, politics, and culture. The paper considers the broader historic significance of this tactical shift and reflects upon the consequences and prospects for its ultimate success.

Should Ambiguous Revenue Laws Be Interpreted In Favor Of Taxpayers?, Steve R. Johnson

Scholarly Publications

There was a time when courts construed, or said that they construed, ambiguous federal tax statutes in favor of taxpayers. That time is long past. Or is it? This article examines whether, because of a recent Supreme Court case, the pro-taxpayer constructional preference may be resuscitated, and whether it should be.

Economics, Public Choice, And The Perennial Conflict Of Laws, Erin O'Hara O'Connor

Scholarly Publications

No abstract provided.

Proxy Consent To Organ Donation By Incompetents, Michael T. Morley

Scholarly Publications

No abstract provided.

Reciprocal Fairness, Strategic Behavior & Venture Survival: A Theory Of Venture Capital-Financed Firms, Manuel A. Utset

Scholarly Publications

No abstract provided.

Cognitive Loafing, Social Conformity, And Judicial Review Of Agency Rulemaking, Mark Seidenfeld

Scholarly Publications

No abstract provided.

Institutional Denial About The Dark Side Of Law School, And Fresh Empirical Guidance For Constructively Breaking The Silence, Lawrence S. Krieger

Scholarly Publications

In the day-to-day business of legal education there is remarkably little evidence that we are aware of the unhealthy-unhappy-law-student(lawyer) problem.' The core of this article is a description of recent psychological research on the components of happiness and life satisfaction. This research provides an objective framework for understanding the pervasive problems in legal settings and thus can lead to constructive discussion and intervention. I first review empirical and anecdotal evidence of the dark side of law school, the process of denial among faculty, and failing paradigms at the heart of legal education. I then discuss the helpful recent research, and …

Psychological Insights: Why Our Students And Graduates Suffer, And What We Might Do About It, Lawrence S. Krieger

Scholarly Publications

No abstract provided.

Personal Deductions – An "Ideal" Or Just Another "Deal"?, Jeffrey H. Kahn

Scholarly Publications

The allowance of many personal deductions, such as the deduction for medical expenses or charitable contributions, has been criticized on the contention that such deductions are not appropriate elements of an income tax system, but rather are merely devices by which Congress has expended federal funds to further some nontax program or other goal. The tax revenues that are not collected because of these provisions have been characterized as “subsidies” or as camouflaged direct expenditures of the government. This view has attained such prominence that Congress requires the federal government to publish annually a “budget” that lists those tax provisions …

The Good, The Bad, And The Ugly In Post-Drye Tax Lien Analysis, Steve R. Johnson

Scholarly Publications

No abstract provided.

On Apology And Consilience, Erin O'Hara O'Connor, Douglas Yarn

Scholarly Publications

This Article joins the current debate about the proper relationship between apology and the law. Several states are considering legislation designed to shield apologies from the courtroom, and mediators are increasing their focus on the importance of apologies. The article develops an evolutionary economic analysis of apology that combines the tools of economics, game theory, and biology to more fully understand its role in dispute resolution. When the analysis is applied to the uses of apology before and at trial, a more sophisticated understanding of the relationship between apology and the law emerges.

A Game-Theoretic Approach To Regulatory Negotiation And A Framework For Empirical Analysis, Shi-Ling Hsu

Scholarly Publications

For at least two decades, federal agencies have departed from their traditional role as top-down regulators, and have engaged regulated parties in negotiations regarding matters that were previously either handed down as edict or resolved in quasi-judicial agency proceedings. It is no accident that the increase in agency use of more conciliatory negotiation-oriented strategies coincides with a steady increase in skepticism regarding the effectiveness of regulation at the federal level and demands for less federal control and more state and local control. In this setting, federal agencies have become more inclusive and less adversarial towards regulated parties and other stakeholders, …

A Defense Of Cost-Benefit Analysis For Natural Resources Policy, Shi-Ling Hsu, John Loomis

Scholarly Publications

No abstract provided.

Zoning, Taking, And Dealing: The Problems And Promise Of Bargaining In Land Use Planning Conflicts, Erin Ryan

Scholarly Publications

Municipal land use bargaining may imply as many problems as it heralds promise, but it is widely acknowleged as the universal language of land use planning. Planners and scholars agree that public-private negotiation plays a central role in the vast majority of local land use decision-making. At least in part, this is a result of the peculiar attributes of the resource at issue. Land is, perhaps, the ultimate nonfungible. Each parcel of land possesses unique characteristics not only in its physical attributes, but also by virtue of its location, and its proximity to other unique parcels. Moreover, land uses implicate …