Law Commons^™

Tax Abuse According To Whom, Shannon Weeks Mccormack

Articles

In 1996, Congress banned the Treasury Department from enacting retroactive regulations but provided an important exception, allowing tax regulations to apply retroactively “to prevent abuse.” Congress did not, however, explicitly define abuse; nor did it designate to any specific actor the power to do so. This Article provides the first comprehensive look at the level of deference owed a Treasury regulation’s interpretation of the Internal Revenue Code’s abuse exception. Generally, a reviewing court owes some level of deference to an agency’s interpretation of the statute it is entrusted to administer. Some statutory interpretations are entitled to receive the strong standard …

The Trials And Tribulations Of Japan’S Legal Education Reforms, Daniel H. Foote

Articles

A sense of momentum accompanied the start of Japan's new legal education system in the spring of 2004. Less than three years had passed since the Justice System Reform Council (the Reform Council) issued its final report in June 2001, proposing a major restructuring of Japan's legal training system centered on a new tier of graduate level law schools. And less than a year and a half had elapsed since the details of the law school system were decided and enabling legislation passed. Despite the tight timetable, sixty-eight law schools were ready to commence operations in 2004, having arranged facilities, …

Cyberattacks On Medical Devices And Hospital Networks: Legal Gaps And Regulatory Solutions, Katherine Booth Wellington

Santa Clara High Technology Law Journal

Cyberattacks on medical devices and hospital networks are a real and growing threat. Malicious actors have the capability to hack pacemakers and insulin pumps, shut down hospital networks, and steal personal health information. This Article analyzes the laws and regulations that apply to cyberattacks on medical devices and hospital networks and argues that the existing legal structure is insufficient to prevent these attacks. While the Computer Fraud and Abuse Act and the Federal Anti-Tampering Act impose stiff penalties for cyberattacks, it is often impossible to identify the actor behind a cyberattack—greatly decreasing the deterrent power of these laws. Few laws …

Extending The Taxation-Of-Risk Model To Timing Options And Marked-To-Market Taxes, Eric D. Chason

Faculty Publications

No abstract provided.

Designing Islamic Constitutions: Past Trends And Options For A Democratic Future, Clark B. Lombardi

Articles

In recent years a growing number of countries have adopted constitutional provisions requiring that state law respect Islamic law (sharia). Muslims today are deeply divided, however, about what types of state action are consistent with sharia. Thus, the impact of a "Sharia Guarantee Clause" depends to a large degree on questions of constitutional design -- on who is given the power to interpret and apply the provision and on what procedures that they follow when making their decisions. This article explores the trends that gave rise to SGCs and provides a history of their incorporation into national constitutions. It then …

Consumer Subject Review Boards: A Thought Experiment, Ryan Calo

Articles

The adequacy of consumer privacy law in America is a constant topic of debate. The majority position is that United States privacy law is a “patchwork,” that the dominant model of notice and choice has broken down, and that decades of self-regulation have left the fox in charge of the henhouse. A minority position chronicles the sometimes surprising efficacy of our current legal infrastructure.

But the challenges posed by big data to consumer protection feel different. They seem to gesture beyond privacy’s foundations or buzzwords, beyond “fair information practice principles” or “privacy by design.” The challenges of big data may …

Eggshell Economics: A Revolutionary Approach To The Eggshell Plaintiff Rule, Steve Calandrillo, Dustin E. Buehler

Articles

For more than a century, courts have universally applied the eggshell plaintiff rule, which holds tortfeasors liable for the full extent of the harm inflicted on vulnerable “eggshell” victims. Liability attaches even when the victim’s condition and the scope of her injuries were completely unforeseeable ex ante.

This Article explores the implications of this rule by providing a pioneering economic analysis of eggshell liability. It argues that the eggshell plaintiff rule misaligns parties’ incentives in a socially undesirable way. The rule subjects injurers to unfair surprise, fails to incentivize socially optimal behavior when injurers have imperfect information about expected accident …

Lockdown For Liberty: Black Masculinities, Mass Incarceration And Labor In The Georgia Prisoners Strike, Jeremiah Chin

Articles

This article examines the Georgia prisoners’ protest and uses the prisoners’ list of demands to examine the relationship between historical and present notions of race, labor, rights and incarceration. Particular focus will be placed on how mass incarceration is racialized in the disproportionate imprisonment of men of color, specifically black men, and how this contributes to the invisibility of this population in the public eye. The next section offers a theoretical framework to understand how prisons and prisoner issues are removed from public discourse, the general assumptions undergirding public perceptions of prisons and how common sense assumptions of prisons can …

Are Human Rights Redundant In The Ethical Codes Of Psychologists?, Alfred Allan

Research outputs 2013

The codes of ethics and conduct of a number of psychology bodies explicitly refer to human rights, and the American Psychological Association recently expanded the use of the construct when it amended standard 1.02 of the Ethical Principles of Psychologists and Code of Conduct. What is unclear is how these references to human rights should be interpreted. In this article I examine the historical development of human rights and associated constructs and the contemporary meaning of human rights. As human rights are generally associated with law, morality, or religion, I consider to which of forms of these references most likely …

A Jurisdictional Perspective On New York Times V. Sullivan, Howard M. Wasserman

Faculty Publications

New York Times v. Sullivan, arguably the Supreme Court's most significant First Amendment decision, marks its fiftieth anniversary next year. Often overlooked in discussions of the case's impact on the freedom of speech and freedom of the press is that it arose from a complex puzzle of constitutional, statutory, and judge-made jurisdictional and procedural rules. These kept the case in hostile Alabama state courts for four years and a half-million-dollar judgment before the Times and its civil rights leader co-defendants finally could avail themselves of the structural protections of federal court and Article III judges. The case's outcome and …

Decoding Civility, Kerri Lynn Stone

Faculty Publications

If women outnumber men in graduate schools and are entering professional and other workplaces in unprecedented numbers, and if Title VII has aimed to eradicate workplace discrimination for almost fifty years, why are women still so woefully underrepresented at the highest levels of power, leadership, wealth, and prestige in the contemporary workplace? This Article is about abusive speech in the workplace. It explores how the expression of bias in the workplace has evolved and been shaped by anti-discrimination legislation and jurisprudence. It identifies a category of biased speech that eludes prosecution under Title VII. Moreover, this Article seeks to provide …

Pre-Constitutional Law And Constitutions: Spanish Colonial Law And The Constitution Of Cádiz, M C. Mirow

Faculty Publications

This article contributes to the intellectual and legal history of this constitutional document. It also provides a close study of how pre-constitutional laws are employed in writing constitutions. It examines the way Spanish colonial law, known as "derecho indiano" in Spanish, was used in the process of drafting the Constitution and particularly the way these constitutional activities and provisions related to the Americas. The article asserts that this pre-constitutional law was used in three distinct ways: as general knowledge related to the Americas and their institutions; as a source for providing a particular answer to a specific legal question; and …

Malleable Law: The (Mis)Use Of Legal Tools In The Pursuit Of A Political Agenda, Manuel A. Gomez

Faculty Publications

This paper explores the manipulative use of the law for political gain. It describes instances in which law is distorted and camouflaged under an apparent goal of pursuing justice, social change or development, but its real function is to facilitate the attainment of self-interested political gains or other ends. The malleability of law is illustrated in this article with a description of the social programs known as “Misiones Bolivarianas” implemented in Venezuela since 2004. The Misiones were ostensibly portrayed as effective government measures launched to reduce poverty and fight inequality in areas where traditional state institutions had failed.

Floor To Ceiling: How Setbacks And Challenges To The Anti-Bullying Movement Pose Challenges To Employers Who Wish To Ban Bullying, Kerri Lynn Stone

Faculty Publications

No abstract provided.

Teaching The Post-Sex Generation, Kerri Lynn Stone

Faculty Publications

There is a trend that I have observed in the course of leading my classes in discussions about the kinds of behavior that may constitute unlawful discrimination: the emergence of an attitude among students that society is simply “post-sex,” or no longer in need of most or all anti-sex discrimination jurisprudence. This Article details my own approach to teaching and to raising and conducting discussions about how anti-discrimination legislation and jurisprudence works in theory, in practice, and how it would/could work in an ideal world. I enjoy teaching students with a diversity of viewpoints. However, when I began to encounter …

Prosecuting Those Bearing 'Greatest Responsibility': The Lessons Of The Special Court For Sierra Leone, Charles Chernor Jalloh

Faculty Publications

This Article examines the controversial article 1(1) of the Statute of the Special Court for Sierra Leone (SCSL) giving that tribunal the competence “to prosecute those who bear the greatest responsibility” for serious international and domestic crimes committed during the latter part of the notoriously brutal Sierra Leonean conflict. The debate that arose during the SCSL trials was whether this bare statement constituted a jurisdictional requirement that the prosecution must prove beyond a reasonable doubt or merely a type of guideline for the exercise of prosecutorial discretion. The judges of the court split on the issue. This paper is the …

Legal Latin Americanism, Jorge L. Esquirol

Faculty Publications

No abstract provided.

Custodial Requirements For Customer Funds, Jerry W. Markham

Faculty Publications

A series of bankruptcies by large financial institutions in recent years resulted in massive shortages of customer funds. The first of those failures, Refco, Inc. (Refco), occurred in 2005 after the exposure of a massive fraud by its officers. That debacle was followed in 2007 by the failure of Sentinel Management Group, Inc. (Sentinel), which had used several hundred million dollars of customer assets to leverage the firm's trading position. The failure of Lehman Brothers Holdings Inc. (Lehman or Lehman Brothers) during the Financial Crisis in 2008 was the largest bankruptcy in U.S. history and resulted in extensive litigation over …

Introduction: Under The Knife: Health Law, Health Care Reform, And Beyond, Stacey A. Tovino

Other Faculty Publications

No abstract provided.

Order In The Desert: Law Abiding Behavior At Burning Man, Manuel A. Gómez

Faculty Publications

No abstract provided.

The Global Chase: Seeking The Recognition And Enforcement Of The Lago Agrio Judgment Outside Of Ecuador, Manuel A. Gómez

Faculty Publications

No abstract provided.

Economics Of Vertical Restraints For Multi-Sided Platforms, David S. Evans

Coase-Sandor Institute for Law & Economics Research Paper Series

This paper presents an overview of what economists can say about vertical constraints by multi-sided platforms at this stage in the development of our knowledge about the economics of these businesses. It describes the general procompetitive and anticompetitive uses of vertical restraints by multi-sided platforms. It then focuses on the role of critical mass for multi-sided platforms and how vertical restraints might be used on the one hand, anti-competitively to prevent rivals from achieving critical mass and long-term growth and, on the other hand, pro-competitively, to ensure the platform and its customers that the platform will remain viable.

Chief Justice Robert's Individual Mandate: The Lawless Medicine Of Nfib V. Sebelius, Gregory P. Magarian

Scholarship@WashULaw

After the U.S. Supreme Court in National Federation of Independent Business v. Sebelius held nearly all of the Patient Protection and Affordable Care Act constitutional, praise rained down on Chief Justice John Roberts. The Chief Justice’s lead opinion broke with his usual conservative allies on the Court by upholding the Act’s individual mandate under the Taxing Clause. Numerous academic and popular commentators have lauded the Chief Justice for his political courage and institutional pragmatism. In this essay, Professor Magarian challenges the heroic narrative surrounding the Chief Justice’s opinion. The essay contends that the opinion is, in two distinct senses, fundamentally …

Rethinking The Principal-Agent Theory Of Judging, Rafael I. Pardo, Jonathan Remy Nash

Scholarship@WashULaw

This Essay offers new insights into understanding the relationship between higher and lower courts and responds to the extant literature that has characterized the relationship as one involving a principal and an agent. We challenge the underpinnings of the principal-agent understanding of judicial hierarchies and identify problems with the theory’s applicability in this context. While principals ordinarily select their agents, higher court judges usually do not select lower court judges. Moreover, while lower court judges may cast votes with an eye to the possibility of elevation to a higher court, the higher court judges who review the lower court’s decisions …

Framing Violence: The Hidden Suffering And Healing Of Sudan's 'Lost Girls' In Cairo, Egypt, Ginger Ann Johnson

USF Tampa Graduate Theses and Dissertations

This dissertation examines the specific forms of embodied suffering war and its refugee aftermath brings to female Sudanese refugees currently living in post-revolution Cairo, Egypt in order to illustrate the suffering and healing enacted within everyday life. These women, displaced from the Second Sudanese Civil War, are what I label Sudan's `Lost Girls.' The theoretical framework I employ in order to discuss their lives is a critical medical anthropology perspective based on the mindful body. I engage anthropological literature on the body in order to better understand the embodied suffering, sexual violence, and refugee aftermath of war. My research seeks …

Archaeological And Historic Preservation In Tampa, Florida, Dawn Michelle Hayes

USF Tampa Graduate Theses and Dissertations

For archaeological or historic preservation to occur, there must be public support for it. This research examines historic and archaeological preservation in the Tampa Bay area of Florida through the use of selected case studies. It analyses opinions about archaeology and preservation from members of the general public and members of two groups focused on historic preservation and archaeology. Data were collected from interviews, surveys, archival research, and participant observation, and analyzed to determine the public's definition of archaeology, possible origins of people's interest in preservation, and the extent to which people's interest in either archaeology or historic preservation extends …

The Dark Side Of Direct Democracy: Protecting Political Speech From The Use Of Slapps In North Dakota's Political Process, Brent Jaenicke

North Dakota Law Review

No abstract provided.

Real Or Personal?: The Area Of Mutual Interest Covenant In The Williston Basin After Golden V. Sm Energy Company, Andrew Scott Graham

North Dakota Law Review

No abstract provided.

Golden V. Sm Energy Company And The Question Of Whether An Area Of Mutual Interest Covering Oil And Gas Rights Is Binding On Successors And Assigns, Scott Lansdown

North Dakota Law Review

No abstract provided.

The State Of Democracy In North Dakota, David Schultz

North Dakota Law Review

No abstract provided.