Law Commons^™

“Because That's Where The Money Is”: A Theory Of Corporate Legal Compliance, William C. Bradford

The Journal of Business, Entrepreneurship & the Law

The study and regulation of firms per se as agents of compliance may be misguided. Firms are abstractions that exist only in the legal, and not the natural, sense, and, as such, utterly lack decisional capacity. Firms do not decide whether to comply with law; people, specifically officers who exercise decisional authority on their behalf, do. Any theory that would explain or predict firm compliance must account for the individual level of analysis. However, most corporate legal compliance research minimizes the salience of personality. Accordingly, Part II traces associations between personalities of CEOs and firm compliance with obligations arising under …

September 14, 2015: Just Leave Me Alone On The New Year, Bruce Ledewitz

Hallowed Secularism

Blog post, “Just Leave Me Alone on the New Year“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

Mmu: 09/14/15–09/20/15, Student Bar Association

Monday Morning Update

The Monday Morning Update, or MMU as it is referred to by students, is a weekly email newsletter of news, events, and opportunities of special interest to Notre Dame Law School students.

Volume 89, Issue 2 (2015)

Obiter Dicta

No abstract provided.

Alterra, Llc, A Utah Limited Liability Company Plain Tiff/ Appellee, V. Jeffrey Larson, Defendant/ Appellant., Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

No abstract provided.

State Of Utah Plaintiff/Appellee, V. Cooper John Anthony Van Huizen, Defendant/Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

This is the reply brief of appellant challenging the juvenile court bindover order transferring jurisdiction to the adult court in this Serious Youth Offender case, which order was entered in the Second District Juvenile Court, Weber County, State of Utah, the Honorable Michelle M. Heward presiding. As the defective transfer order failed to provide lawful jurisdiction in the adult court, the convictions and pleas entered in the Second District Court, Weber County, State of Utah, the Honorable Ernie Jones, presiding, must be vacated.

Vol. 49, No. 04 (September 14, 2015)

Indiana Law Annotated

No abstract provided.

Sign Regulation After Reed: Suggestions For Coping With Legal Uncertainty, Alan Weinstein, Brian Connolly

All Maxine Goodman Levin School of Urban Affairs Publications

This article discusses Reed v. Town of Gilbert, in which the Court resolved a Circuit split over what constitutes content based sign regulations. We note that Justice Thomas's majority opinion applies a mechanical "need to read" approach to this question, and then explore the doctrinal and practical concerns raised by this approach. Doctrinally, we explore the tensions between Thomas's "need to read" approach and the Court's current approach of treating some regulation of speech as content-neutral despite the fact that a message must be read to determine its regulatory treatment. A prime example being the Court's "secondary effects" doctrine. Practically, …

State Of Utah V. Paul Dubrae Waldoch : Reply Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

This is an appeal from the judgment and sentence filed on or about the 27th of August, 2014 in Sixth Judicial District Court of Kane County, Utah, the Honorable Marvid D. Bagley presiding, the matter assigned to the Utah Court of Appeals pursuant to Rule 42 (a), Utah Rules of Appellant Procedure, the Appellant sentenced to serve five years to life in the Utah State Prison, no fine imposed, for object rape, a first degree felony and sentenced to no incarceration and no fine for two courts of forcible sexual abuse, each a second degree felony, and the Appellant in …

State Of Utah, Plaintiff/ Appellee, V. Allen Brunn & James Diderickson Defendants/ Appellants., Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Appeal from convictions for twelve counts of theft (six second degree felonies, five third degree felonies, and one class A misdemeanor), and one count of engaging in a pattern of unlawful activity (a second degree felony), in the Third Judicial District, Salt Lake County, the Honorable Katie Bernards-Goodman presiding

Book Review: Vicarious Kinks: S/M In The Socio-Legal Imaginary,
 By Ummni Khan, Kyle Kirkup

Osgoode Hall Law Journal

Book review of Vicarious Kinks: S/M In The Socio-Legal Imaginary,
by Ummni Khan.

September 12, 2015: The Iranian Deal “Passes”, Bruce Ledewitz

Hallowed Secularism

Blog post, “The Iranian Deal “Passes”“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

Book Review: Nothing To Lose But Our Chains: On Constitutional Disobedience, By Louis Michael Seidman, Carissima Mathen

Osgoode Hall Law Journal

Book review of Nothing To Lose But Our Chains: On Constitutional Disobedience, by Louis Michael Seidman.

Forever 21, Forever Problematic: Forever 21 Is Slammed With Yet Another “Copycat Design” Trademark Infringement Lawsuit, Sherry Wilson

Cardozo Arts & Entertainment Law Journal (AELJ) Blog

Adidas recently filed a lawsuit against Forever 21, Inc. and Central Mills, Inc., in which Adidas claims that Forever 21 and Central Mills allegedly infringed Adidas’s famous three-stripe trademark. The lawsuit was filed in federal district court in Portland, Oregon, where the German sportswear giant’s North American headquarters are located.

This post was originally published on the Cardozo Arts & Entertainment Law Journal website on September 12, 2015. The original post can be accessed via the Archived Link button above.

Lena Mctee And Eric Mctee Vs. The Weber Center Condominium Association, The Municipal Building Authority Of Weber County, Woodbury Corporation, Land Of Og, Llc, Weber County And Does I-X : Answer Brief Of Appellee Lena Mctee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

No abstract provided.

Do You Know The Fair Market Value Of Your Property?: A Call To The Legislature To Revise Section 775.089, Florida Statutes, Governing Restitution, Adam M. Hapner

Barry Law Review

No abstract provided.

Book Review: The Governance Gap: Extractive Industries, Human Rights, And The Home State Advantage, By Penelope Simons & Audrey Macklin, Sara L. Seck

Osgoode Hall Law Journal

Book review of The Governance Gap: Extractive Industries, Human Rights, And The Home State Advantage, by Penelope Simons & Audrey Macklin.

Schoppe V. Commissioner: The Federal Circuit Split Regarding The Application Of The Automatic Stay Provision Of 11 U.S.C. § 362(A)(1) To Appeals From The United States Tax Court, Nathaniel Tucker

Akron Law Review

Part II of this Note establishes the background of the automatic stay which exists in bankruptcy law under 11 U.S.C. § 362(a)(1). It examines the purpose of the automatic stay and how its scope is very broad and applicable to many different proceedings. Further, this part discusses how the automatic stay applies to tax deficiencies, and it examines the federal circuit court split regarding the applicability of the automatic stay to appeals from Tax Court. Part III presents a factual and procedural history of the most recent circuit court decision regarding this matter, Schoppe v. Commissioner, which the Tenth Circuit …

Distinguishing Deductible Repairs From Capitalized Improvements: An Expectations Approach To The New Repair Regulations, George Mundstock, Thomas J. Korge

Akron Law Review

This Article explores an economic model of the business use of assets that supports an expectations approach to distinguishing between immediately deductible repairs and capitalized improvements. Under an expectations approach, the classification of an activity as a repair or a capital improvement depends on the taxpayer’s reasonable expectation when first placing the depreciable property in service—whether, upon acquisition of the property, the taxpayer reasonably expected the activity to be required in the future to keep the property operating in its ordinarily efficient operating condition. Many of the rules provided by the new regulations are consistent with this approach. The inconsistent …

The Same Sex Marriage Tax Shelter: What's Love Got To Do With It?, Stephen T. Black

Akron Law Review

This Article examines how wide, and asks whether the tax planning opportunities post-Windsor threaten the stability of the tax system and the stability of marriage. Part II of this Article discusses the federal tax benefits married couples receive when treated as a single economic unit. In Part III, the Article examines the use of partnerships and marriages to attain tax benefits for the parties involved. Next, Part IV discusses the possibility of tax shelter opportunities through the use of multiparty marriages, which are now possible in light of the Windsor decision. Finally, Part V concludes.

Bogus Refunds & Bad Penalties: The Feckless And Fixable Refund Penalty System, Del Wright Jr.

Akron Law Review

This Article analyzes the problems with section 6676 as it currently applies and offers suggestions to change it. The Article begins by identifying the reasons section 6676 has been unable to accomplish its policy goals and then highlights problems on the horizon. It ends by suggesting legislative and regulatory changes that will ameliorate the problems with section 6676 and allow the law to accomplish the goals Congress sought to achieve through its enactment. Part II of this Article lays out the problems associated with erroneous claims for refund and past legislative attempts to deal with the problem, ultimately leading to …

Better Late Than Never: Incorporating Llcs Into Section 4943, Elaine Waterhouse Wilson

Akron Law Review

Part I of this Article traces the historical development of Code Section 4943 and the business entanglement issues that the Code Section was designed to combat. It then discusses developments in the law that occurred after the passage of Section 4943 that have implications for its structure, most importantly the introduction of the LLC. Part II describes the current statutory scheme of Section 4943, and the ambiguity in the manner in which it applies, and the practical problems and abuses that potentially arise from this ambiguity. In Part III, the Article reviews various options for clarifying the treatment of Section …

Untangling The Strings: Transfer Taxation Of Retained Interests And Powers, Matthew A. Reiber

Akron Law Review

This Article takes a more sanguine approach: it acknowledges the utility of certain portions of these provisions to a functioning transfer tax system, but ultimately concludes that the current statutory scheme is overbroad in reach, clumsy in application, and therefore should be replaced with a single, stand-alone provision. Such a provision would require inclusion of property irrevocably transferred during life in which (a) the transferor retains an economic interest in the property, such as the right to use the property or to receive the income generated by the property, (b) the transferor pays gift tax at the time of transfer …

Boyd Briefs - Sept. 10, 2015, University Of Nevada, Las Vegas -- William S. Boyd School Of Law

Boyd Briefs / Road Scholars

Boyd Briefs provides weekly information regarding the activities and accomplishments of the faculty, students, and alumni of the William S. Boyd School of Law at the University of Nevada, Las Vegas.

Bergenfield V. Bac Home Loans Servicing, 131 Nev. Adv. Op. 68 (Sep. 10, 2015), Chelsea Stacey

Nevada Supreme Court Summaries

The Court held that when a district court dismisses a complaint but gives the plaintiff leave to amend the order it is not a final appealable judgment. In order for it to be a final appealable judgment, a plaintiff must give the district court written notice within 30 days that the plaintiff will not amend the complaint so the district court may enter a final, appealable order.

In Re Parental Rights As To A.P.M., 131 Nev. Adv. Op. 66 (Sept. 10, 2015), Douglas H. Smith

Nevada Supreme Court Summaries

On appeal from an order for termination of parental rights, the Nevada Supreme Court held, by a vote of 4-2, that (1) the district court may terminate parental rights notwithstanding a completed case plan for reunification if the decision is otherwise warranted under NRS §128.105; that (2) the court need not wait a full 20 months to apply the statutory presumptions of NRS §128.109(1)(a) and NRS §128.109(2) if a child has been removed from his or her parents’ home pursuant to Chapter 32B for at least 14 months of any consecutive 20-month period; and that (3) upon application of these …

Newsroom: A Master's In Law For Non-Lawyers, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Newsroom: 3+3 Program With Jwu, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Corruption And Development: The Need For International Investigations With A Multijurisdictional Approach Involving Multilateral Development Banks And National Authorities, Juan G. Ronderos, Michelle Ratpan, Andrea Osorio Rincon

Osgoode Hall Law Journal

We argue that while Multilateral Development Banks (“MDBs”) and national governments have mechanisms to fight corruption, the objectives and outcomes of these enforcement mechanisms diverge. MDBs are interested in the causes and effects of corruption from a development perspective and, as such, tend to sanction small and medium enterprises and individuals, while national governments are focused on a more punitive outcome, targeting larger multinational corporations. This article examines the enforcement objectives articulated in national legislation, namely the US Foreign and Corrupt Practices Act and its Canadian counterpart, the Corruption of Foreign Public Officials Act, as well as several Canadian cases, …

State Of Utah, Plaintiff/ Appellee, V. Tim G. Wager, Defendant/ Appellant., Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Appeal from convictions for possession of methamphetamine, enhanced to a second degree felony; and possession of marijuana, a class A misdemeanor, in the Third Judicial District, Salt Lake County, the Honorable Denise P. Lindberg presiding