Law Commons^™

Justifying The Exclusion Of Insurance, Jeffrey H. Kahn

Scholarly Publications

No abstract provided.

Living By The Initiative And Dying By The Initiative, Steve R. Johnson

Scholarly Publications

A significant fiscal development in recent decades in many states has been revision of tax laws and policy not by legislatures but by voters through the initiative process. Initiatives often have been used to restrain the growth of taxes and spending, and to that extent the owners of wealth, property, and income have benefitted from initiatives. Among the many examples of controversial and important state tax and spending initiatives, one may think of the Taxpayer Bill of Rights in Colorado, the supermajority requirement for tax increases in Nevada, and of course Proposition 13 in California.

However, that gate swings both …

The 'Absurd Results' Doctrine In State And Local Cases, Steve R. Johnson

Scholarly Publications

A statute will not be applied according to the literal meaning of its words if to do so would produce absurd results. Cases considering this principle have never been in short supply, but the rule has appeared in a striking number of cases in recent months. Accordingly, it is timely to explore this doctrine in this installment of Interpretation Matters.

The first part describes the doctrine generally. The second part identifies a critical question – and point of dispute – about the doctrine: What results can be considered to be absurd enough for the doctrine to apply? The third part …

Contingent Constitutionalism: State And Local Criminal Laws And The Applicability Of Federal Constitutional Rights, Wayne A. Logan

Scholarly Publications

Americans have long been bound by a shared sense of constitutional commonality, and the Supreme Court has repeatedly condemned the notion that federal constitutional rights should be allowed to depend on distinct state and local legal norms. In reality, however, federal rights do indeed vary, and they do so as a result of their contingent relationship to the diversity of state and local laws on which they rely. Focusing on criminal procedure rights in particular, this Article examines the benefits and detriments of constitutional contingency, and casts in new light many enduring understandings of American constitutionalism, including the effects of …

Reasonableness As A Rule: A Paean To Justice O'Connor's Dissent In Atwater V. City Of Lago Vista, Wayne A. Logan

Scholarly Publications

This paper, part of a symposium dedicated to “great” Fourth Amendment dissents, examines Justice Sandra Day O’Connor's dissent in Atwater v. City of Lago Vista (2001), where by a 5-4 vote the Court upheld the constitutionality of warrantless police arrests for non-breach of the peace, fine-only offenses. In addition to rightfully condemning the majority's decision to equate probable cause with constitutional reasonableness, in principle, Justice O’Connor presciently recognized the numerous liberty and privacy-restricting consequences of the outcome for the “everyday lives of Americans.” Atwater, combined with decisions issued before and after it, including Whren v. United States, Devenpeck …

Greenhouse Gas Regulation In Canada: Constitutional And Policy Dimensions, Shi-Ling Hsu, Robin Elliot

Scholarly Publications

Canada’s greenhouse gas emissions have risen dramatically since the 1997 negotiation of the Kyoto Protocol, and that rise has continued through Canada’s 2002 ratification of the Protocol. Along with economic dislocation, constitutional barriers to regulation have sometimes been cited as the reason for caution in regulating greenhouse gases. This article critically evaluates the constitutional arguments and examines the policy considerations surrounding various regulatory instruments that might be used to reduce greenhouse gases. We conclude that the Canadian constitution does not present any significant barriers to federal or provincial regulation and that policy considerations strongly favour the use of two instruments: …

The Sixth Amendment And Expert Witnesses In Criminal Tax Cases, Steve R. Johnson

Scholarly Publications

Recently, in the Baxter case, a federal district court vacated the sentence imposed as a result of a guilty plea in a criminal tax case. The court held that the failure of defense counsel to retain the services of an expert in tax crimes sentencing violated the defendant’s Sixth Amendment right to effective representation.

This installment of the Tax Crimes column explores Baxter. Part A briefly notes the civil and criminal tax contexts in which tax experts are used. Part B describes Baxter and its holding. Part C asks whether defense counsel in criminal tax cases should always retain a …

Easterday And The Erosion Of The Financial Inability Defense, Steve R. Johnson

Scholarly Publications

Several tax crimes in the code involve failure to pay known or assessed tax liabilities. For generations, there has been controversy over whether a taxpayer’s lack of funds from which to make payment should preclude conviction for those crimes. The potency of the financial inability defense1 has waned over the years. The recent decision of a divided Ninth Circuit panel in Easterday continues that trend, but the defense should still have life in some situations and some courts.

Part I of this report describes the tax crimes to which a financial inability defense may be relevant. Part II discusses Easterday. …

Legislative Rhetoric, Or How To Oppose Anything, Steve R. Johnson

Scholarly Publications

This installment of the column involves a change of focus. Instead of looking at the end of the legislative process – how courts interpret enacted statutes – this installment looks at the phase at which bills are enacted by or defeated in the legislature. However, the two phases have underlying similarities. As we will see, arguments used in legislative advocacy have counterparts in statutory interpretation advocacy. Our topic is particularly timely. Proposals to revise state and local tax statutes are always with us, of course, but recent budgetary stresses have increased both the number and significance of those proposals.

This …

Substantial Compliance, Steve R. Johnson

Scholarly Publications

There are many exceptions to the juvenile saw that “close counts only in horseshoes and hand grenades.” State and local tax practice may be among those exceptions – depending on possible application of the doctrine of substantial compliance. The tax law often makes the legal validity of one action contingent on a party having taken preliminary steps. Strict compliance – having to take those steps in precisely the right way at precisely the right time – is not always necessary. Courts sometimes hold that substantial compliance – “close enough” - suffices.

This installment of Interpretation Matters discusses the substantial compliance …

Equitable Tolling In State And Local Tax Cases, Steve R. Johnson

Scholarly Publications

Tax statutes, like statutes of all kinds, frequently prescribe dates or times by which actions are to be taken. If the actor – either the taxpayer or the state or local revenue authority – fails to act by the specified date or time, the actor sometimes can be rescued by any of several legal and equitable mechanisms.

This installment of Interpretation Matters addresses one of those mechanisms: the doctrine of equitable tolling. Part I below describes the doctrine generally and gives examples of successful use of the doctrine by taxpayers and by revenue authorities. Part II identifies possible barriers to …

Rational Ignorance, Rational Closed-Mindedness, And Modern Economic Formalism In Contract Law, Shawn J. Bayern

Scholarly Publications

This article considers the relevance of several kinds of post-offense events for the justice of punishment under a fair-play account of retributivism. If the justice of punishment depends on something like an offender-centered tally of benefits and burdens, it may be difficult to explain why offenders should be punished by a criminal justice system in situations where they have been punished privately or have lost the relevant benefits they may have received from their offenses.

My fault is past. But, O, what form of prayer
Can serve my turn? 'Forgive me my foul murder?
That cannot be; since I am …

(Still) Not Fit To Be Named: Moving Beyond Race To Explain Why 'Separate' Nomenclature For Gay And Straight Relationships Will Never Be 'Equal', Courtney Megan Cahill

Scholarly Publications

No abstract provided.

Supertext And Consistent Meaning, Steve R. Johnson

Scholarly Publications

Opponents of textualism as an approach to statutory interpretation sometimes deride it as myopic. The textualist, those opponents contend, puts on blinders, narrowing the perhaps vast panorama of possible perspectives on meaning to a narrow slice of the whole. Modern textualists beg to differ. They view that criticism as reductionist and are often quick to distinguish textualism from mere literalism. Thus, the leading contemporary textualist jurist – U.S. Supreme Court Justice Antonin Scalia – cautions:

Textualism should not be confused with so-called strict constructionism, a degraded form of textualism that brings the whole philosophy into disrepute .... [T]he good textualist …

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Falsity, Insincerity, And The Freedom Of Expression, Emily Spottswood

Scholarly Publications

Three decades ago, the Supreme Court announced that false statements of fact are devoid of constitutional value, without providing either a reasoned explanation for that principle or any supporting citations. This assertion has become one of the most frequently repeated dogmas of First Amendment law and theory, endlessly repeated and never challenged. Disturbingly, this idea has provided the theoretic foundation for a regime in which some speakers can be penalized for even honestly-believed factual errors. Even worse, this dogma is flat wrong. False statements often have value in themselves, and we should protect them even in some situations where we …

Untested Waters: The Rise Of Hydraulic Fracturing In Oil And Gas Production And The Need To Revisit Regulation, Hannah J. Wiseman

Scholarly Publications

No abstract provided.

Group-Conflict Resolution: Sources Of Resistance To Reconciliation, Erin O'Hara O'Connor

Scholarly Publications

In the past few years a number of scholars in a variety of intellectual disciplines have contributed to a better understanding of dyadic conflicts and their resolution. In particular, sociologists, psychologists, anthropologists, lawyers, and others have explored the dynamics of apology and its role in deescalating disputes and promoting forgiveness and reconciliation. Furthermore, we have a better understanding today of the benefits to individuals from forgiveness and reconciliation. Victims who are able to forgive their transgressors have better psychological and physical health and lead richer lives.2 Because lawyers tend to focus their attentions on legal disputes, a growing body of …

Using Criminal Punishment To Serve Both Victim And Social Needs, Erin O'Hara O'Connor, Maria Mayo Robbins

Scholarly Publications

The criminal offender often commits two distinct wrongs with each criminal act. First, the offender commits a wrong against the victim, who is left feeling both aggrieved and vulnerable. Second, the offender wrongs society by engaging in conduct that violates social norms, thereby undermining others’ senses of personal security. The two wrongs are often addressed in different ways, and an exclusive or even primary focus on one can interfere with effective redress of the other.

For example, “criminal justice” in early western legal systems often began with vigilante justice, which was left entirely to victims and their allies. Even when …

The Two Kinds Of Legislative Intent, Steve R. Johnson

Scholarly Publications

What is a court trying to do when it interprets or applies a statute? This installment of my column looks at two different answers to that question, doing so through the lens of cases involving state and local tax statutes. Both approaches sometimes use the language of “intent,” so it becomes important for the state-local tax practitioner to understand, and to accommodate his or her arguments to the kind of intent that actually controls in the particular jurisdiction.

The first part describes the two approaches: subjective intent and objectified intent. The second part describes a middle position that some courts …

Interpreting State Tax Exemptions, Deductions, And Credits, Steve R. Johnson

Scholarly Publications

Modern tax statutes serve many purposes beyond simply raising revenue, and the contours of those statutes are shaped by many (and sometimes conflicting) economic, social, and political objectives. Legislatures choose a variety of structural mechanisms – including exemptions, deductions, and credits – to advance those policy goals. Sometimes those features are drafted with less than meticulous precision. Other times, business practices have evolved since enactment of the provisions. In either event, revenue agencies and courts are frequently required to interpret those provisions.

This installment of “Interpretation Matters” concerns one such principle of interpretation: The canon that exemptions, deductions, and credits …

Pro-Taxpayer Interpretation Of State-Local Laws, Steve R. Johnson

Scholarly Publications

Sometimes, from a taxpayer’s perspective, it is better to be challenging a state or local tax determination than a federal tax determination. One reason for that is the canon that “[tax] statutes are to be construed most favorably for the taxpayer.” Scores, if not hundreds, of federal tax cases espoused that principle, especially during the 1890s to 1940s. However, the principle fell into disuse at the federal level in ensuing decades and, indeed, was replaced by prorevenue canons. A seeming attempt to revivify the canon at the federal level earlier this decade appears to have withered on the vine. In …

Political Institutions And Judicial Role: An Approach In Context, The Case Of The Colombian Constitutional Court, David Landau, Julián Daniel López-Murcia

Scholarly Publications

Comparative constitutional law scholarship has largely ignored political institutions. It has therefore failed to realize that radical differences in the configuration of political institutions should bear upon the way courts do their jobs. Parting from a case study of the Colombian Constitutional Court, this paper develops a theory of judicial role focused on political context, and particularly on party systems. Colombian parties are unstable and poorly tied to civil society, therefore Congress has difficulty initiating and monitoring the enforcement of policy, as well as checking presidential power. For that reason, the Constitutional Court has responded by taking many of these …

Case Interpretation, Shawn J. Bayern

Scholarly Publications

This Article develops an approach to constructing the meaning of prior court cases that is more helpful than formalistic, conventional distinctions between concepts like "holdings" and "dicta." Instead of trying to classify judicial announcements into fixed categories, courts should engage in a broader interpretive inquiry when confronting prior cases. Determining what a judicial opinion stands for requires determining the intent that motivated the opinion, as carefully understood in light of the factual and argumentative context that gave rise to it.

Under this view of precedent, binding common law arises in large part from principles explicated after considering facts. Viewing precedent …

Saving Lives Through Administrative Law And Economics: A Response, Shi-Ling Hsu

Scholarly Publications

No abstract provided.

How The New Federalism Failed Katrina Victims, Erin Ryan

Scholarly Publications

This book chapter explores the Katrina response effort to illustrate the governmental decision-making that operates in the shadow of the interpretive model of federalism in use by courts and policymakers. In the American federal system, citizens are of both the United States and the individual states in which they reside, and subject to the respective laws of each. The Constitution enumerates those powers under which the federal government is authorized to make law, and the states may regulate in any area not preempted by legitimate federal law. Yet the fact that Americans are citizens of two separate sovereigns does not …

Beyond I-Got-Mine-Jack Health Care, Erin Ryan

Scholarly Publications

The “Aha!” moments come fast and frequent about all that’s wrong with our health care system – higher costs and worse outcomes than comparable Western democracies, mounting personal bankruptcies following illness, and the drain that health care costs pose for small businesses and the overall economy. But my most recent came when I realized that Emma, my 16-year old cat, was getting better health care than Emily, my 40-year old housecleaner. This short commentary, published by several newspapers and blogs, tells the harrowing story of a single mother's failed encounter with the health care system, and why "I Got Mine, …

Discrimination, Coercion, And The Bail Reform Act Of 1984: The Loss Of The Core Constitutional Protections Of The Excessive Bail Clause, Samuel R. Wiseman

Scholarly Publications

No abstract provided.

Why Agencies Act: A Reassessment Of The Ossification Critique Of Judicial Review, Mark Seidenfeld

Scholarly Publications

No abstract provided.

The Significance Of Private Burdens And Lost Benefits For A Fair-Play Analysis Of Punishment, Shawn J. Bayern

Scholarly Publications

This article considers the relevance of several kinds of post-offense events for the justice of punishment under a fair-play account of retributivism. If the justice of punishment depends on something like an offender-centered tally of benefits and burdens, it may be difficult to explain why offenders should be punished by a criminal justice system in situations where they have been punished privately or have lost the relevant benefits they may have received from their offenses. My fault is past.

But, O, what form of prayer

Can serve my turn? 'Forgive me my foul murder?

That cannot be; since I am …

The Kidney Donor Scholarship Act: How College Scholarships Can Provide Financial Incentives For Kidney Donation While Preserving Altruistic Meaning, Jake Linford

Scholarly Publications

No abstract provided.