Law Commons^™

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.

Commentary: The Extraordinary Revival Of Dred Scott, Erik M. Jensen

Faculty Publications

In a widely reprinted 1987 speech, Justice Thurgood Marshall characterized the Supreme Court's decision in Dred Scott v. Sandford as accurately reflecting the Founders' views on many subjects, including race. The author argues that Dred Scott was dead wrong on almost all counts-as many contemporaneous commentators, including Abraham Lincoln, understood. It was not helpful to our understanding of history and constitutional law for Justice Marshall to have resuscitated this horribly misguided decision.

Taxation, The Student Athlete, And The Professionalization Of College Athletics, Erik M. Jensen

Faculty Publications

It has become common to hear critics argue that big-time college athletes are being exploited by their institutions and that they should be paid fair market value for their services. This article argues that such a policy, if adopted, could have some unexpected consequences for the colleges. The traditional justification for not taxing athletic income (basically meaning, for most big-time schools, that from football and basketball) is that the participants are student athletes, that the activities are related to the colleges’ overall educational purposes, and that the athletic revenue is therefore not subject to the tax on unrelated business income. …

Monroe G. Mckay And American Indian Law: In Honor Of Judge Mckay’S Tenth Anniversary On The Federal Bench, Erik M. Jensen

Faculty Publications

This essay, written in honor of Judge Monroe G. McKay's tenth anniversary as a member of the United States Court of Appeals for the Tenth Circuit, considers the difficulty of justifying a separatist policy for the American Indian; examines the opinions authored by Judge McKay in American Indian law cases; and discusses the McKay opinions and the issue of separation.

Hughes Properties And General Dynamics: The Supreme Court, The All Events Test, And The 1984 Tax Act, Erik M. Jensen

Faculty Publications

This article discusses United States v. Hughes Properties, a 1986 case in which the Supreme Court blessed an accrual-basis taxpayer's current deduction for amounts guaranteed as payoffs on progressive slot machines but for which no winner had yet been determined. The author notes that, had the case been governed by section 461(h) of the Internal Revenue Code, as it was amended by the 1984 Tax Reform Act, the deductions would have been deferred. He speculates about the Supreme Court's willingness to decide an issue rendered moot by subsequent legislation, and ponders the effect that the decision in Hughes Properties will …

The Deduction Of Future Liabilities By Accrual-Basis Tax­Payers: Premature Accruals, The All Events Test, And Eco­Nomic Performance, Erik M. Jensen

Faculty Publications

Written during the Paleozoic era, this article considers the timing of deductions by accrual-basis taxpayers. The article considers timing problems under pre-1984 prior law, where the benefit of a deduction for a future obligation could provide grossly inflated tax benefits; the limitations of the all events test as the sole determinant of timing; and the effect of statutory changes made by the Tax Reform Act of 1984, which require that a deduction be deferred until "economic performance" has occurred.

The Uneasy Justification For Special Treatment Of Like-Kind Exchanges, Erik M. Jensen

Faculty Publications

This article considered the traditional justifications for nonrecognition treatment for like-kind exchanges, as provided in section 1031 of the Internal Revenue Code, and found them wanting. The article nevertheless concluded that, even though the justifications are imperfect, section 1031 has some plausibility to it, at least as applied to traditional, simultaneous exchanges.

Note, The Standard Of Proof Of Causation In Legal Malpractice Cases, Erik M. Jensen

Faculty Publications

This note argues that the use of a but for standard of causation in legal malpractice cases - i.e., that the plaintiff must show that but for the malpractice he or she would have prevailed in the underlying action - is too stringent, making recovery unreasonably difficult. The note therefore argues for implementation of a lost substantial possibility of recovery standard. This is just a student note, and an old one at that, but a lot of courts and commentators have cited it. In any event, modesty and self-restraint seem to play little role when authors are deciding what to …

The Penumbral Public Domain: Constitutional Limits On Quasi-Copyright Legislation, Aaron K. Perzanowski

Faculty Publications

This Article attempts to reconcile the breadth of the modern Commerce Clause with the notion of meaningful and enforceable limits on Congress' copyright authority under Article I, Section 8, Clause 8.

The Article aims to achieve two objectives. First, it seeks to outline a general approach to identifying and resolving inter-clause conflicts, sketching a methodology that has been lacking in the courts' sparse treatment of such conflicts. Second, it applies that general framework to the copyright power in order to outline the scope of constitutional prohibitions against quasi-copyright protections. In particular, this application focuses on the federal anti-bootlegging statutes and …

The Magnificence Of The Disaster: Reconstructing The Sony Bmg Rootkit Incident, Deirdre Mulligan, Aaron K. Perzanowski

Faculty Publications

Late in 2005, Sony BMG released millions of Compact Discs containing digital rights management technologies that threatened the security of its customers' computers and the integrity of the information infrastructure more broadly. This Article aims to identify the market, technological, and legal factors that appear to have led a presumably rational actor toward a strategy that in retrospect appears obviously and fundamentally misguided.

The Article first addresses the market-based rationales that likely influenced Sony BMG's deployment of these DRM systems and reveals that even the most charitable interpretation of Sony BMG's internal strategizing demonstrates a failure to adequately value security …

Volume 56 Issue 3 (2006), Case Western Reserve Law Review

Case Western Reserve Law Review

No abstract provided.

Defining Torture, David Sussman

Case Western Reserve Journal of International Law

No abstract provided.

The Elephant In The Room: Foreword: Torture And The War On Terror, Michael P. Scharf, Rory T. Hood

Case Western Reserve Journal of International Law

No abstract provided.

Torturing The Law, Jose A. Alvarez

Case Western Reserve Journal of International Law

No abstract provided.

Torture In Dreamland: Disposing Of The Ticking Bomb, Henry Shue

Case Western Reserve Journal of International Law

No abstract provided.

Combating Terrorism: Zero Tolerance For Torture, Richard Goldstone

Case Western Reserve Journal of International Law

No abstract provided.

Torture And Contract, Laura A. Dickinson

Case Western Reserve Journal of International Law

No abstract provided.

Why Not The Courts, John Hutson

Case Western Reserve Journal of International Law

No abstract provided.

Guantanamo And Citizenship: An Unjust Ticket Home, Rory T. Hood

Case Western Reserve Journal of International Law

No abstract provided.

Dangerous World Of Indefinite Detentions: Vietnam To Abu Ghraib, The, Jennifer Van Bergen, Douglas Valentine

Case Western Reserve Journal of International Law

No abstract provided.

Volume 37 Issue 2 (2006), Cwru Journal Of International Law

Case Western Reserve Journal of International Law

No abstract provided.

Masthead, Volume 37 Issue 2 (2006)

Case Western Reserve Journal of International Law

No abstract provided.

On The Specificity Of Middle Eastern Constitutionalism, Chibli Mallat

Case Western Reserve Journal of International Law

No abstract provided.

Latin American Experience With Rule Of Law Reforms And Applicability Of Nation Building Efforts, Linn Hammergren

Case Western Reserve Journal of International Law

No abstract provided.

Religion, Conflict And Peace, David Little

Case Western Reserve Journal of International Law

No abstract provided.

List Of Speakers Proceedings On The Canada-United States Law Institute Conference On Comparative Aspects Of Innovation In Canada And The United States, Speakers

Canada-United States Law Journal

No abstract provided.

Educational And Immigration Aspects Of Innovation: Educating The Innovators And Shaping Immigration Policy For High Tech Workers, Robert Crow

Canada-United States Law Journal

No abstract provided.

Discussion Following The Remarks Of H. Douglas Barber And Craig Maxwell, Discussion

Canada-United States Law Journal

No abstract provided.

Canada-United States Relationship: An Example Of And An Innovation For The World, Henry T. King Jr.

Canada-United States Law Journal

No abstract provided.

Canada-United States Relationship: An Example Of And An Innovation For The World, Colin Robertson

Canada-United States Law Journal

No abstract provided.