Law Commons^™

Schedularity In U.S. Income Taxation And Its Effect On Tax Distribution, Henry Ordower

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Income tax systems in some countries follow primarily schedular models that classify income by type, match it with deductions from the same class, and compute a separate tax on each class. The United States income tax uses a global tax model under which it taxes citizens and permanent residents on their worldwide income without regard to source or character. The United States system is not purely global but includes schedular elements. This Article exposes embedded schedularity in the United States income tax in the three principal areas of investment income, personal services income, and tax free income. The Article tests …

Tax Court Sends Message On Valuation In Richmond, Kerry A. Ryan

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In Estate of Helen P. Richmond, the Tax Court determined the proper value for estate tax purposes of a minority interest in a family-owned corporation holding mostly appreciated securities. The court also sustained an accuracy-related penalty against the estate, finding that it used an unsigned draft report by a noncertified appraiser as the basis for the stock valuation reported on Form 706.

Eitc As Income (In)Stability?, Kerry A. Ryan

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Congress enacted the Earned Income Tax Credit (EITC) to entice poor single mothers to work (or work more) as a means of lifting themselves out of poverty. Its design as a wage subsidy that phases out at higher earnings levels is intended to accomplish this goal. A strong labor market is crucial to the success of work-based benefit programs, like the EITC. The EITC can motivate female household heads to work (or work more) but they cannot act on that motivation if no jobs or additional hours exist. This article demonstrates that during economic downturns, the EITC wage subsidy contributes …

Fictions Of Omniscience, Karen Petroski

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Recent studies of the legislative process have questioned the rationales for many principles of statutory interpretation. One of those traditional rationales is the so-called fiction of legislative omniscience, understood to underpin many judicial approaches to statutory decisions. This Article presents the first comprehensive analysis of judicial assertions about legislative awareness and proposes a new way to understand them. The proposed perspective compares fictions of legislative omniscience with similar but more widely accepted imputations of knowledge in other areas of law; it also draws on recent findings from other disciplines regarding how we use and respond to statements about fictional states …

Ending The Higher Education Sucker Sale: Toward An Expanded Theory Of Tort Liability For Recruitment Deception, Aaron N. Taylor

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Admissions officers live a dual, often conflicted, existence. In one sense, they are counselors responsible foradvising prospective students. In another sense, they are salespeople with obligations to meet enrollment goals. The pressures fostered by these roles sometimes prompt unscrupulous individuals to use misrepresentations and other forms of deception to induce students to enroll. Unfortunately, students who are induced to enroll based on recruitment deception are afforded few options for redress. The purpose ofthis article is to conceptualize a tort-based solution to this utter inequity. The article proposes a broadening ofnegligent misrepresentation to encompass a new tort-negligent educational recruitment. This tort …

Corporate Social Responsibility And The Multinational Enterprise, Constance Z. Wagner

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In this book review, the author critiques Levi’s Children: Coming to Terms with Human Rights in the Global Marketplace by Karl Schoenberger. Schoenberger depicts the struggle by Levi Strauss & Co. to abide by its principles regarding workers’ rights after its decision to relocate some manufacturing operations abroad, an effort that he concludes was ultimately unsuccessful. In exploring this topic, he discusses the human rights issues confronting Levi Strauss & Co. and other U.S. multinationals and the increasing pressure exerted by the public for such companies to operate in a socially responsible manner. Schoenberger’s primary contribution to the growing literature …

Financing Elections And 'Appearance Of Corruption': Citizen Attitudes And Behavior In 2012, Molly J. Walker Wilson

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As political spending reaches new highs in the 2012 election cycle, and as the controversy surrounding wealthy donors and interest groups grows, polls demonstrate a surge of cynicism among Americans who profess a belief that the American political system is corrupt. The Supreme Court’s 2010 decision in Citizens United made possible the most recent expansion of political spending. In this case, the question was whether allowing corporations and unions to spend unlimited amounts of money on political advertising would result in corruption or the appearance of corruption. The majority on the Court determined that it would not. Many observers have …

When Is A Change Going To Come?: Separate And Unequal Treatment In Health Care Fifty Years After Title Vi Of The Civil Rights Act Of 1964, Ruqaiijah A. Yearby

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ON June 19, 1963, when the Civil Rights Act was first introduced, President John F. Kennedy said in a message to Congress:

Events of recent weeks have again underlined how deeply our Negro citizens resent the injustice of being arbitrarily denied equal access to those facilities and accommodations, which are otherwise open to the general public. That is a daily insult, which has no place in a country proud of its heritage-- the heritage of the melting pot, of equal rights, of one nation and one people. No one has been barred on account of his race from fighting or …

The New Jim Crow? Recovering The Progressive Origins Of Mass Incarceration, Anders Walker

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This article revisits the claim that mass incarceration constitutes a new form of racial segregation, or JimCrow. Drawing from historical sources, it demonstrates that proponents of the analogy miss an important commonality between the two phenomena, namely the debt that each owe to progressive and/or liberal politics. Though generally associated with repression and discrimination, both Jim Crow and massincarceration owe their existence in part to enlightened reforms aimed at promoting black interests; albeit with perverse results. Recognizing the aspirational origins of systematic discrimination marks an important facet of comprehending the persistence of racial inequality in the United States.

House To House: Mergers, Annexations, & The Racial Implications Of City-County Politics In St. Louis, Anders Walker

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According to most scholars, Jim Crow's death elevated African Americans even as white departures depressed them, condemning blacks to isolated neighborhoods, segregated schools, and crumbling urban cores. To counter such reversals, liberals endorsed the consolidation of urban and suburban zones, hoping that such moves might thwart flight, promote integration, and ameliorate the effects of what scholars began in the 1970s to term “institutional” or “structural” racism. Initially such efforts focused primarily on schools, but quickly expanded to include other types of consolidation as well, including the consolidation, or merger, of major metropolitan areas and surrounding counties. While the rubric of …

Immaculate Defamation: The Case Of The Alton Telegraph, Alan M. Weinberger

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At the confluence of three major rivers, Madison County, Illinois, was also the intersection of the nation’s struggle for a free press and the right of access to appellate review in the historic case of the Alton Telegraph. The newspaper, which helps perpetuate the memory of Elijah Lovejoy, the first martyr to the cause of a free press, found itself on the losing side of the largest judgment for defamation in U.S. history as a result of a story that was never published in the paper—a case of immaculate defamation. Because it could not afford to post an appeal bond …

A Lawyer Looks At Civil Disobedience: How Lewis F. Powell, Jr. Reframed The Civil Rights Revolution, Anders Walker

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This essay reconstructs Lewis F. Powell, Jr.’s thoughts on the civil rights movement by focusing on a series of little-known speeches that he delivered in the 1960s lamenting the practice of civil disobedience endorsed by Martin Luther King, Jr. Convinced that the law had done all it could for blacks, Powell took issue with King’s Letter from Birmingham Jail, impugning its invocation of civil disobedience and rejecting its calls for compensatory justice to make up for slavery and Jim Crow. Dismissive of reparations, Powell developed a separate basis for supporting diversity that hinged on distinguishing American pluralism from Soviet totalitarianism. …

“To Corral And Control”: Stop, Frisk, And The Geography Of Freedom, Anders Walker

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This article revisits the emergence of stop and frisk law in the 1960s to make three points. One, the impetus for formalizing police stops arose midst confusion generated by Mapp v. Ohio, the landmark Warren Court opinion incorporating the exclusionary rule to the states. Two, police over-reactions to Mapp intersected with fears of urban riots, leading to a formalization of stop and frisk rules that aimed at better containing inner city minority populations. Three, the heightened control of urban streets coupled with the heightened protection of the private home bore geographic implications, interiorizing liberty in ways that perpetuated a national …

Medicaid, Marketplaces, And Premium Assistance: What Is At Stake In Arkansas? The Perils And Pitfalls Of Medicaid Expansion Through Marketplace Premium Assistance, Sidney D. Watson

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On September 27, 2013, Arkansas became the first state to obtain federal approval for a Section 1115 demonstration waiver to require adults eligible for the Affordable Care Act's (ACA) Medicaid Expansion to enroll in private plans offered through the State's new Health Insurance Marketplace rather than traditional Medicaid.² Hailed as a "game changer," Republican lawmakers dubbed this Marketplace Premium Assistance approach a new Medicaid "private option."' ³ Others described it as a potential "middle ground" in efforts to expand Medicaid that may be more politically palatable for those who oppose "Obamacare."...

Shifting The Lens: A Primer For Incorporating Social Work Theory And Practice To Improve Outcomes For Clients With Mental Health Issues And Law Students Who Represent Them, Susan Mcgraugh, Carrie Hagan, Lauren Choate

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This Essay is an effort to promote the inclusion of interdisciplinary practice in our work as attorneys and in our roles as clinical legal professors. As the legal community continues its renewed emphasis on skills training, law schools should look to other professions in order to produce more lasting solutions for our clients and for more satisfactory outcomes for our lawyers. In this Essay, the authors discuss their work incorporating social work theory and practice into clinical legal education when dealing with clients who have serious mental illness. With some studies reporting up to 64.2% of inmates in the United …

Marxist And Soviet Law, Stephen C. Thaman

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This chapter addresses both the Marxist critique of law before the Russian Revolution and the development of the Soviet Law Structure. It discusses the three main trends in Soviet Criminal Law before elucidating how these trends affected the General Part and the Special Part of Soviet Criminal Codes and overall Soviet criminal policy.

Rethinking Trademark Functionality As A Question Of Fact, Yvette Joy Liebesman

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Trade dress functionality stands for a reasonable premise: features which are essential to the use or purpose of an article, which affect the cost or quality of the article, or whose exclusive use would put competitors at a significant non-reputation-related disadvantage, are not protectable as signifiers of source or sponsorship. Functionality has broad implications, as a product’s shape can be its most identifiable feature.

The problems plaguing the functionality doctrine have been examined from a substantive point of view; however until the standard by which functionality is determined is changed, these problems are likely to continue to persist. When adjudicating …

Creating And Teaching A Specialized Legal Research Course: The Benefits And Considerations, Erika Cohn

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This article outlines the author's experience creating and teaching a specialized legal research course. It includes the reasons for offering such a course, tips for selecting a topic and developing a syllabus, getting the course approved, creating student interest, developing a teaching plan, and evaluating the course.

Can Retributivism Be Saved?, Chad Flanders

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Retributive tbeory has long held pride of place among theories of criminal punishment in both philosophy and in law. It has seemed, at various times, either much more intuitive, or rationally persuasive, or simply more normatively right than other theories. But retributive theory is limited, both in theory and practice, and in many of its versions is best conceived not as a theory of punishment in its own right, but instead as shorthand for a set of constraints on the exercise of punishment. Whether some version of retributive theory is a live possibility in the contemporary world remains very much …

Further Reflections On The Pardoning Power: Reply To Hoskins And Drinan, Chad Flanders

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Galifianakis: "First question. In 2013, you pardoned a turkey. What do you have planned for 2014?"

Obama: "We'll probably pardon another turkey". ¹

First, let me express my gratitude to the incisive comments of Zach Hoskins and Cara Drinan. I have long been a fan of Hoskins' s work, and his forthcoming book on the collateral consequences of punishment promises to be pathbreaking.² The influence of Drinan's scholarship on the pardoning power³ is evident in my original essay⁴ and her newer work on the Graham case has again inspired me in new directions in my research.^{5 …}

What Would Zero Look Like? A Treaty For The Abolition Of Nuclear Weapons, David A. Koplow

Georgetown Law Faculty Publications and Other Works

Nuclear disarmament-the comprehensive, universal, and permanent abolition of all nuclear weapons, pursuant to a verifiable, legally binding international agreement-has long been one of the most ambitious, controversial, and urgent items on the agenda for arms control. To date, however, most of the discussion of "getting to zero" has highlighted the political, military, technical and diplomatic dimensions of this complex problem, and there has been relatively little attention to the legal requirements for drafting such a novel treaty.

This Article fills that gap by offering two proposed agreements. The first, a non-legally-bindingfr amework accord, would be designedf or signature relatively soon …

An Assessment Of Mayor Bloomberg’S Public Health Legacy, Lawrence O. Gostin

Georgetown Law Faculty Publications and Other Works

As New York City Mayor Michael Bloomberg’s last term was coming to an end, Professor Gostin wrote an article for the Hasting Center Report addressing Bloomberg’s public health legacy. Rodger Citron has edited that article into a question and answer format and also asked Professor Gostin to elaborate on a number of points made in that article.

Tax, Command -- Or Nudge?: Evaluating The New Regulation, Brian Galle

Georgetown Law Faculty Publications and Other Works

This Article compares for the first time the relative economic efficiency of “nudges” and other forms of behaviorally-inspired regulation against more common policy alternatives, such as taxes, subsidies, or traditional quantity regulation. Environmental economists and some legal commentators have dismissed nudge-type interventions out of hand for their failure to match the revenues and informational benefits taxes can provide. Similarly, writers in the law and economics tradition argue that fines are generally superior to non-pecuniary punishments.

Drawing on prior work in the choice-of-instruments literature, and contrary to this popular wisdom, I show that nudges may out-perform fines, other Pigouvian taxes, or …

Does Federal Spending 'Coerce' States? Evidence From State Budgets, Brian Galle

Georgetown Law Faculty Publications and Other Works

According to a recent plurality of the U.S. Supreme Court, the danger that federal taxes will “crowd out” state revenues justifies aggressive judicial limits on the conditions attached to federal spending. Economic theory offers a number of reasons to believe the opposite: federal revenue increases may also float state boats. To test these competing claims, I examine for the first time the relationship between total federal revenues and state revenues. I find that, contra the NFIB plurality, increases in federal revenue -- controlling, of course, for economic performance and other factors -- are associated with a large and statistically significant …

An Inference About Interference: A Surprising Application Of Existing International Law To Inhibit Anti-Satellite Weapons, David A. Koplow

Georgetown Law Faculty Publications and Other Works

This article presents a thesis that most readers will find surprising, in an effort to develop a novel, simultaneous solution to three urgent, complex problems related to outer space. The three problems are: a) the technical fact that debris in outer space (the accumulated orbital junk produced by decades of space activities) has grown to present a serious hazard to safe and effective exploration and exploitation of space; b) the strategic fact that many countries (notably the United States, China and Russia, but others, too) continue to demonstrate a misguided interest in pursuing anti-satellite weapons, which can jeopardize the security …

Nuclear Kellogg-Briand Pact: Proposing A Treaty For The Renunciation Of Nuclear Wars As An Instrument Of National Policy, David A. Koplow

Georgetown Law Faculty Publications and Other Works

This article performs three functions. First, it offers a revisionist interpretation of the 1928 Kellogg-Briand Pact, the much-maligned treaty through which the key powers of the era, led by the United States, undertook to “outlaw” war, renouncing it as a tool of national policy and committing themselves to resort exclusively to pacific means for the resolution of their international disputes. Because of Kellogg-Briand’s inability to prevent the outbreak of World War II, the treaty has been derided for decades as a futile, utopian illusion, but this article argues that it was, in fact, a tremendous success in altering states’ attitudes …

Originalism At Home And Abroad, Yvonne Tew

Georgetown Law Faculty Publications and Other Works

Originalism is typically thought to be a uniquely American preoccupation. This Article challenges the conventional view that originalism enjoys little support outside the United States by showing that the story of originalism-both at home and abroad-is more nuanced than has been appreciated. This Article examines how originalism has developed in two unexplored contexts-Malaysia and Singapore-to show that originalism not only thrives outside the United States but that it takes on distinct variations reflecting the cultural, historical, and political conditions of individual nations. The Article argues that whether originalism thrives, and the form that it takes, is context driven and culturally …

Valuation Lessons From Estate Of Adell, Kerry A. Ryan

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In Estate of Adell, the Tax Court determined that the correct value of a decedent’s interest in a closely held corporation was the figure reported on the original estate tax return. The court rejected alternative values as either using the incorrect valuation method or failing to account for the significant value of a key employee’s personal goodwill.

Global Regulatory And Ethical Framework, Henry Ordower

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This chapter reviews statutory and court sanctioned private regulatory frameworks affecting the creation of private equity (PE) funds and their primary activity of acquiring corporate enterprises. The chapter reviews U.S. legislation regulating securities, investment companies, and tender offers, state antitakeover legislation, state court decisions on hostile corporate takeovers and “poison pill” defenses, as well as European Union directives on takeovers and alternative investment fund managers. It concludes that regulation in the United States has shifted the balance of power in corporate acquisitions to incumbent management. The chapter also examines the diametrically opposed ethical views of PE funds as investment entities …

Income Imputation: Toward Equal Treatment Of Renters And Owners, Henry Ordower

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This chapter argues that fundamental fairness principles demand changes in U.S. tax law to place those who rent on an equal tax footing with those who own their residences. The disparity in tax treatment of owners and renters results primarily from the failure of the tax law to include the use value from investment of capital in a personal residence in the incomes of owners. While the yield from investment in a personal residence is not cash, the yield is valuable as it replaces an outlay for dwelling use the owner otherwise would have to make. That occupancy right as …