Law Commons^™

Viewing Virtual Property Ownership Through The Lens Of Innovation, Ryan G. Vacca

Akron Law Faculty Publications

Over the past several years scholars have wrestled with how property rights in items created in virtual worlds should be conceptualized. Regardless of how the property is conceptualized and what property theory best fits, most agree the law ought to recognize virtual property as property and vest someone with those rights.

This article moves beyond the conceptualization debate and asks two new questions from a new perspective. First, how ought virtual property rights be allocated so innovation and creativity can be maximized? Second, how can the law be changed to remove barriers that unnecessarily impede a regime that maximizes creativity …

Book Review Of Thomas J. Davis, Race Relations In America: A Reference Guide With Primary Documents, Brant T. Lee

Akron Law Faculty Publications

Book Review.

Shoemaker V. Gindlesberger: The Lack Of Privity Defense Survives, But Just Barely, Alan Newman

Akron Law Faculty Publications

In Shoemaker v. Gindlesberger, decided in May of this year, the Ohio Supreme Court held that: “A beneficiary of a decedent's will may not maintain a negligence action against an attorney for the preparation of a deed that results in increased tax liability for the estate.” In doing so, the Court approved and followed its 1987 decision in Simon v. Zipperstein. Under Zipperstein, an attorney who prepares a will for a client can not be liable in negligence to a third person the client intended to benefit under the will unless (i) the third person was in privity with the …

Shoemaker V. Gindlesberger: The Lack Of Privity Defense Survives, But Just Barely, Alan Newman

Alan Newman

In Shoemaker v. Gindlesberger, decided in May of this year, the Ohio Supreme Court held that: “A beneficiary of a decedent's will may not maintain a negligence action against an attorney for the preparation of a deed that results in increased tax liability for the estate.” In doing so, the Court approved and followed its 1987 decision in Simon v. Zipperstein. Under Zipperstein, an attorney who prepares a will for a client can not be liable in negligence to a third person the client intended to benefit under the will unless (i) the third person was in privity with the …

Bush V. Boumediene: The Court Is Back, Jay Dratler

Akron Law Faculty Publications

This short article is a follow-up to a piece I wrote two years ago on Hamdan v. Rumsfeld, SSRN No. 913822. While applauding the result in Hamdan, I critiqued the Supreme Court for missing a “teachable moment” and obscuring the great issues at stake in prolixity and mind-numbing technical detail.

In this article, I applaud the Boumediene v. Bush Court not only for its result—that the Constitution’s Suspension Clause can require habeas corpus for aliens held abroad under certain circumstances—but for its reasoning and style as well. This time, the majority of five did not miss its “teachable …

Bush V. Boumediene: The Court Is Back, Jay Dratler

Jay Dratler

This short article is a follow-up to a piece I wrote two years ago on Hamdan v. Rumsfeld, SSRN No. 913822. While applauding the result in Hamdan, I critiqued the Supreme Court for missing a “teachable moment” and obscuring the great issues at stake in prolixity and mind-numbing technical detail.In this article, I applaud the Boumediene v. Bush Court not only for its result—that the Constitution’s Suspension Clause can require habeas corpus for aliens held abroad under certain circumstances—but for its reasoning and style as well. This time, the majority of five did not miss its “teachable moment,” but placed …

Restricting Fair Use To Save The News: A Proposed Change In Copyright Law To Bring More Profit To News Reporting, Ryan T. Holte

Prof. Ryan T. Holte

This article deals with the current state of the news industry and the rapidly declining number of national newspapers. It examines the present condition of the media, the effect the Internet has had on the news business, and the economic and public policies behind protecting news. The paper then discusses the current means of protecting information, through copyright and misappropriation law, before proposing a change in the Copyright Act to better allow the news industry to reap profits from top-caliber news reporting.

Waterboarding Is Illegal, Wilson R. Huhn

Akron Law Faculty Publications

In his 2007 confirmation hearing before the Senate Judiciary Committee considering his nomination to be Attorney General of the United States, Judge Michael Mukasey refused to address the legality of waterboarding. In my opinion there is no reasonable dispute about this matter. The laws of the United States make waterboarding unlawful in no uncertain terms.

Subprime Market Roller Coaster Disaster, Willa E. Gibson

Willa E Gibson

This essay discusses the economic and societal implications of the subprime market losses with an emphasis on the federal regulators’ inability to curtail such losses. It discusses collateralized mortgage obligations and how these debt securities fueled the subprime market. The essay discusses how each of the players – lenders, debtors, investment bankers, securities firms and investors – speculated on homes whose values were a mere illusion. It describes how each party along the chain starting with the lender, used basic risk-shifting principles to engage in reckless speculation assuming they could externalize the cost associated with their behavior. It also identifies …

The Subprime Market Roller Coaster, Willa E. Gibson

Willa E Gibson

Please find attached an essay entitled “The Subprime Market Roller Coaster.” The essay discusses the economic and societal implications of the subprime market losses with an emphasis on the federal regulators’ inability to curtail such losses. It discusses collateralized mortgage obligations and how these debt securities fueled the subprime market. The essay discusses how each of the players – lenders, debtors, investment bankers, securities firms and investors – speculated on homes whose values were a mere illusion. It describes how each party along the chain starting with the lender used basic risk-shifting principles to engage in reckless speculation assuming they …

Fairness And Taxation: The Law Of Deferred Income Recognition For The Members Of Agricultural Cooperatives, Kathryn J. Sedo, Mychal S. Brenden

Akron Tax Journal

This Article examines the application of the principles of income recognition and deferral to agricultural cooperatives and suggests a resolution to current inconsistencies in the law. Recent decisions have brought into question the ability of cooperative members to utilize both the ISA and deferred income agreements. This Article asserts that cooperative members can and should be able to take advantage of such options. Part I provides a general background on agricultural cooperatives and sets out the current legal framework for income recognition and deferral. Part II analyzes the current state of the law in regard to the treatment of cooperatives …

Tax Interpretation, Planning, And Avoidance: Some Linguistic Analysis, Menahem Pasternak, Christophe Rico

Akron Tax Journal

No abstract provided.

Analyzing The Schizoid Agency: Achieving The Proper Balance In Enforcing The Internal Revenue Code, Richard Lavoie

Akron Tax Journal

The purpose of this article is to examine the considerations that should influence the development of appropriate controversy position standards for the Service. In this regard it is crucial to understand the inherent duality in the Service's role. On one hand it is charged with enforcing the Internal Revenue Code (the "Code"), and as a result it attempts to maximize the collection of all legally owed taxes. On the other, the Service is charged with maintaining the efficient and fair operation of the tax system as a whole. The United States federal income tax system is premised on voluntary taxpayer …

The Individual Alternative Minimum Tax And The Intersection Of The Bush Tax Cuts: A Proposal For Permanent Reform, Gabriel Aitsebaomo

Akron Tax Journal

The foregoing article begins with a critical examination of the AMT, its purpose, policy rationale, and the manner that it is calculated. Next, the article discusses the mushrooming number of individuals subject to the AMT, and the author posits that the AMT, in its current form, is neither achieving its intended purpose nor fulfilling its policy objective given the increasing number of unintended middle and upper middle class taxpayers subject to the tax. Next, the author critically examines the Bush tax cuts from 2001 to 2004, and concludes that the Bush tax cuts, and the fact that the AMT parameters …

To Tax Or Not To Tax - That Is The Question In The Midst Of Murphy V. I.R.S., Margarita R. Karpov

Akron Tax Journal

This note examines § 104(a)(2) and the D.C. Circuit decision in Murphy v. I.R.S. focusing on the need for further guidance on taxation of personal damages. Part II inspects the background of taxation generally and § 104(a)(2) specifically. Additionally, Part II looks at the cases that shaped taxation of personal injury awards and Congress's interpretation of this taxation. Part III discusses the background and judicial response to Murphy's complaint, including the Secretary of Labor's findings, Administrative Law Judge's recommendations, the District Court decision, and the D.C. Circuit arguments and decision. Part IV assesses the reasoning of the D.C. Circuit's decision, …

James M. Ashley, Robin J. Lau

The 39th Congress Project

No abstract provided.

Stone Soup: Thoughts On Balancing A Deanship And Family Life After Twelve Years As Dean, Richard L. Aynes

Akron Law Faculty Publications

JUNE 30, 2007 marked the conclusion of my twelve-year service as Dean of the University of Akron School of Law. During that time the University of Toledo Law Review initiated its very successful “Leadership in Legal Education Symposium” and I benefited from reading articles in the prior symposia. It was inspiring to read about the efforts, thoughts, concerns, and accomplishments of fellow deans. Sometimes those essays gave me reassurance, raised my curiosity, provided new ideas, gave me an opportunity to think about old matters from a different perspective, and even prompted healthy disagreement.

Having benefited from the contributions of other …

Ebay's Practical Effect: Two Differing Visions, Jay Dratler

Akron Law Faculty Publications

This short paper examines the likely effect of the Court's three opinions on the actual practice of intellectual property cases in their remedial phase. The first part briefly discusses the unanimous opinion and its likely economic effect in increasing the already daunting complexity-and therefore the already considerable cost-of intellectual property litigation. The second part examines the first concurring opinion and the effect of its implicit suggestion that nothing much has really changed. The third part examines the possible practical effect of the second concurring opinion. The conclusion then offers a few general observations on where remedial practice in patent cases …

Analyzing The Schizoid Agency: Achieving The Proper Balance In Enforcing The Internal Revenue Code, Richard L. Lavoie

Akron Law Faculty Publications

No abstract provided.

The Endangered Species Act: A New Avenue For Climate Change Litigation?, Sarah J. Morath

Akron Law Faculty Publications

No abstract provided.

Revocable Trusts And The Law Of Wills: An Imperfect Fit, Alan Newman

Akron Law Faculty Publications

Over the centuries that wills have been used to dispose of testators’ property at death, the law of wills has developed to address issues that arose. Similarly, over the centuries that trusts have been used for non-testamentary purposes, the law of trusts has developed to resolve resulting issues.

In recent decades revocable trusts have become the most commonly used trust in the United States. To avoid estate administration, particularly in states in which administration involves cumbersome, time-consuming, and expensive court supervision, settlors make inter vivos transfers of assets that otherwise would be subject to administration on their deaths in trust. …

The Uniform Trust Code: An Analysis Of Ohio's Version, Alan Newman

Akron Law Faculty Publications

THE UNIFORM TRUST CODE: AN ANALYSIS OF OHIO'S VERSION

The Uniform Trust Code (UTC), which was promulgated in 2000, is the first national codification of the law of trusts. It has been adopted, with modifications, in 19 jurisdictions and is under consideration for adoption in many others. The Ohio Trust Code (OTC), which includes many significant modifications from the UTC, was enacted in June 2006, with an effective date of January 1, 2007.

The OTC is the product of extensive study of the UTC by a joint committee of members of the Estate Planning, Trust, and Probate Law Section of …

Thinking About Leaving? The Ethics Of Departing One Firm For Another, John Sahl

Akron Law Faculty Publications

Lawyers today increasingly change jobs, suggesting to some that lawyer movement is becoming the norm. For example, one study reported that an average of 15 out of 100 associates annually depart a law firm. Today's mobility is in stark contrast to a half-century ago when lawyers might reasonably expect to remain with the same firm for their entire careers.

Occupational movement in the legal profession is likely to continue for several reasons. First, many law students graduate with substantial educational debt. As a result, some graduates accept jobs that are not their “real” first choice but that pay well with …

The New Face Of Women's Legal History: An Introduction To The Symposium, Tracy A. Thomas

Akron Law Faculty Publications

Women’s legal history is developing as a new and exciting field that provides alternative perspectives on legal issues both past and present. Feminist legal history seeks to examine the ways in which law historically has informed women’s rights and how feminist discourse has shaped the law. This short essay quickly traces the development of women's legal history as a field, and then introduces the papers from a symposium at the University of Akron School of Law. The Akron Constitutional Law Center oranized a conference in October 2007 entitled “The New Face of Women’s Legal History” to showcase many of the …

Ebay Rx, Tracy A. Thomas

Akron Law Faculty Publications

From a remedial perspective, the decision of the U.S. Supreme Court in eBay Inc. v. MercExchange, L.L.C reopened the age-old question of what it means to award equitable relief. In eBay, the Court rejected a permanent injunction issued by the U.S. Court of Appeals for the Federal Circuit to protect a business-method patent that defendant eBay had infringed on its successful auction website. This essay diagnoses the remedial problem in eBay as the improper use of presumptions for equitable relief that effectively prioritizes selected legal rights. It offers a prescriptive cure for the problem in the traditional balancing of the …

Ebay Rx, Tracy Thomas

Con Law Center Articles and Publications

No abstract provided.

Analyzing The Schizoid Agency: Achieving The Proper Balance In Enforcing The Internal Revenue Code, Richard L. Lavoie

Richard L. Lavoie

No abstract provided.

Stone Soup: Thoughts On Balancing A Deanship And Family Life After Twelve Years As Dean, Richard L. Aynes

Richard L. Aynes

JUNE 30, 2007 marked the conclusion of my twelve-year service as Dean of the University of Akron School of Law. During that time the University of Toledo Law Review initiated its very successful “Leadership in Legal Education Symposium” and I benefited from reading articles in the prior symposia. It was inspiring to read about the efforts, thoughts, concerns, and accomplishments of fellow deans. Sometimes those essays gave me reassurance, raised my curiosity, provided new ideas, gave me an opportunity to think about old matters from a different perspective, and even prompted healthy disagreement. Having benefited from the contributions of other …

The New Face Of Women's Legal History: An Introduction To The Symposium, Tracy A. Thomas

Tracy A. Thomas

Women’s legal history is developing as a new and exciting field that provides alternative perspectives on legal issues both past and present. Feminist legal history seeks to examine the ways in which law historically has informed women’s rights and how feminist discourse has shaped the law. This short essay quickly traces the development of women's legal history as a field, and then introduces the papers from a symposium at the University of Akron School of Law. The Akron Constitutional Law Center oranized a conference in October 2007 entitled “The New Face of Women’s Legal History” to showcase many of the …

Revocable Trusts And The Law Of Wills: An Imperfect Fit, Alan Newman

Alan Newman

Over the centuries that wills have been used to dispose of testators’ property at death, the law of wills has developed to address issues that arose. Similarly, over the centuries that trusts have been used for non-testamentary purposes, the law of trusts has developed to resolve resulting issues.

In recent decades revocable trusts have become the most commonly used trust in the United States. To avoid estate administration, particularly in states in which administration involves cumbersome, time-consuming, and expensive court supervision, settlors make inter vivos transfers of assets that otherwise would be subject to administration on their deaths in trust. …