Law Commons^™

Brief Of Amici Curiae Members Of Congress In Support Of Respondents, Coeur Alaska, Inc. V. Southeast Alaska Conservation Council, Nos. 07-984 & 07-990 (U.S. Nov. 14, 2008), Kathryn A. Sabbeth, David C. Vladeck

U.S. Supreme Court Briefs

No abstract provided.

Prop. 8 Marginalizes Human Rights Of Same-Sex Couples, Gil Villagran

Faculty Research, Scholarly, and Creative Activity

“We the People of the United States, in Order to form a more perfect Union, establish Justice…”          These words in the Preamble to our Constitution proclaimed in 1787 that our nation, birthed out of colonialism and monarchy, was truly revolutionary.  It would be a democracy not seen since the golden age of Athens, where all citizens were equal before the law, and indeed, free men (more about women below) governed themselves by laws of their making.  The founding fathers knew that a government by the people and for the people could not spring perfect, but would need to be perfected …

Revised (And Revised Again) Internal Revenue Code Section 6694 And New Irs Guidance, Brian C. Bernhardt, Craig D. Bell

William & Mary Annual Tax Conference

No abstract provided.

Troubled Projects, Workouts And Debt Restructurings, Richard Blumenreich

William & Mary Annual Tax Conference

No abstract provided.

Ventures With Tax-Exempt And Foreign Investors, James H. Lokey, Sara O. Loft

William & Mary Annual Tax Conference

No abstract provided.

Personal Residences, Dale P. Burgess

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.

November 13, 2008: The Fight Over Christmas, Bruce Ledewitz

Hallowed Secularism

Blog post, “The Fight Over Christmas“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

Fact Sheet On Extended Time Off (Exto), Workplace Flexibility 2010, Georgetown University Law Center, Urban Institute

Memos and Fact Sheets

The Need for Extended Time Off (EXTO):

1. New children: More women and mothers are working, and there is an increase in the number of couples with children in which both parents work.
2. Health issues: According to a 2000 survey of employees regarding the Family & Medical Leave Act (FMLA), among those who took FMLA leave, more than half, 52.4%, of workers used the leave to attend to their own health conditions. Thirteen percent reported taking leave to care for a parent and nearly 12% reported using leave to care for an ill child.
3. The need for paid EXTO: Despite the …

Partnership Allocations: What You Don't Know Can Hurt You, Steven M. Friedman

William & Mary Annual Tax Conference

No abstract provided.

Preserving Capital Gains In Real Estate Transactions, Todd D. Golub, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.

Hot Topics In Virginia Taxation - The Present And The Future?, Craig D. Bell, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub

William & Mary Annual Tax Conference

No abstract provided.

Pleasant Grove City V. Summum: Identifying Government Speech & Classifying Speech Forums, Aaron Harmon

Duke Journal of Constitutional Law & Public Policy Sidebar

In Pleasant Grove City v. Summum, the Supreme Court must decide whether a privately-donated Ten Commandments monument currently on display in a city park is the private speech of the donor or the government speech of Pleasant Grove City. Summum, a religious organization, sued Pleasant Grove City in federal court claiming that because the city had displayed in a city park a donated Ten Commandments monument, the First Amendment compelled the city to also accept and display Summum's proposed "Seven Aphorisms of Summum" monument. If the Court decides it is the private speech of the donor, it will have to …

Estate Planning For Real Estate Investors, Farhad Aghdami

William & Mary Annual Tax Conference

No abstract provided.

Like-Kind Exchanges, Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.

November 11, 2008: From The Conclusion Of For The Establishment Of Religion, Bruce Ledewitz

Hallowed Secularism

Blog post, “From the Conclusion of For the Establishment of Religion“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

Revisiting Tax Subsidies For Cultural Institutions, Alan L. Feld

Faculty Scholarship

This paper was presented at the symposium dedicated to the 25th anniversary of the publication of Patrons Despite Themselves: Taxpayers and Arts Policy (Feld et al. 1983), held by the Association for Cultural Economics International, Boston, June 2008. Patrons Despite Themselves raised and tried to answer a number of important questions of policy concerning indirect government support for the arts. These questions have continued salience for what we see in our museums and hear in our concert halls. The primary source of federal indirect aid in the U.S. continues to derive from the deduction in the federal income tax for …

Vol. 35, No. 10 (November 10, 2008)

Indiana Law Annotated

No abstract provided.

Enforcing Dividend Withholding On Derivatives, Reuven S. Avi-Yonah

Articles

The United States imposes a 30 percent withholding tax on dividends paid to nonresident aliens. However, this tax is rarely paid by portfolio investors because they can swap into U.S. securities, receiving payments to match both capital gain and dividends. Treasury has ruled that swap payments have an origin in the taxpayer’s residence so there is no withholding obligation on payments that match dividends. The proposal would impose withholding tax on dividend equivalents on the ground that there is no policy justification for a distinction between dividends, substitute dividends under securities lending transaction (which are treated as dividends and are …

Instead Of Enda, A Course Correction For Title Vii, Jennifer S. Hendricks

NULR Online

No abstract provided.

Freedom Comes Only From The Law': The Debate Over Law's Capacity And The Making Of Brown V. Board Of Education, Christopher W. Schmidt

All Faculty Scholarship

From the late nineteenth into the mid-twentieth century, civil rights reformers fought, with little success, against the argument that law was powerless to change prejudicial attitudes and customs. It was widely assumed during the Jim Crow era that forcing the principle of racial equality on resistant southern whites might turn desegregation into yet another failed experiment in social reform by legal fiat - another Reconstruction or Prohibition. In the 1940s and 1950s, these assumptions began to give way because of the efforts of liberal scholars and activists who made the case that legal reform could be particularly effective at combating …

November 8, 2009: Who Lost California?, Bruce Ledewitz

Hallowed Secularism

Blog post, “Who Lost California?“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

November 6, 2008: God And The Election Of Barack Obama, Bruce Ledewitz

Hallowed Secularism

Blog post, “God and the Election of Barack Obama“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

Appeal No. 0789: Joanne D. Speidel V. Division Of Mineral Resources Management, Ohio Oil & Gas Commission

Ohio Oil & Gas Commission Decisions

Chief's Order 2007-57 (Oravec Well #2)

The Future Of Generic Biologics: Should The United States “Follow-On” The European Pathway?, Ingrid Kaldre

Duke Law & Technology Review

The United States is embarking on a biotechnology drug revolution. In the last few decades, biotech drugs have saved millions of lives, and the market for these miracle cures continues to grow at an astronomical rate. Unfortunately, as the market for biotech drugs is skyrocketing, drug prices are following suit. As Congress strives to make these new drugs more affordable, it must not ignore significant safety concerns unique to these revolutionary therapies. Congress should follow the lead of the European Union to create an accessible pathway for generic forms of biotech drugs that includes strict regulatory measures to ensure drug …

Summary Of Waldman V. Maini, 124 Nev. Adv. Op. No. 9, Shannon Rowe

Nevada Supreme Court Summaries

Appeal and cross-appeal from a district court order granting partial summary judgment on issues pertaining to proceeds of a life insurance policy.

Appeal No. 0791: Thomas & Belle Blair V. Division Of Mineral Resources Management, Ohio Oil & Gas Commission

Ohio Oil & Gas Commission Decisions

Chief's Order 2007-57 (Oravec Well #2)

Copyright 101, Jay M. Nadlman

Learning Exchange Networks

This presentation gives a brief overview of copyright, Fair Use, and other issues of intellectual property.

November 4, 2008: President Barack Obama, Bruce Ledewitz

Hallowed Secularism

Blog post, “President Barack Obama“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.