Law Commons^™

Why Tax Wealth Transfers?: A Philosophical Analysis, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

The one-hundredth anniversary of the estate tax provides an ideal moment to reflect on the role of wealth transfer taxation in the larger scheme of the U.S. tax system. Wealth and income inequality are at historically high levels, and the responses to these issues are often reduced to a simplistic political dichotomy of “right” versus “left.” The multitude of views of the American people cannot be reduced to such simple generalities without losing important nuances. This Article identifies three general categories of political philosophical viewpoints that are commonly endorsed by both politicians and everyday Americans, and then examines the current …

Copyright In Pantomime, Brian L. Frye

Law Faculty Scholarly Articles

Why does the Copyright Act specifically provide for the protection of “pantomimes”? This Article shows that the Copyright Act of 1976 amended the subject matter of copyright to include pantomimes simply in order to conform it to the Berne Convention for the Protection of Literary and Artistic Works. It further shows that the Berlin Act of 1909 amended the Berne Convention to provide for copyright protection of “les pantomimes” and “entertainments in dumb show” in order to ensure copyright protection of silent motion pictures. Unfortunately, the original purpose of providing copyright protection to '“pantomimes” was forgotten. This Article argues that …

The Sec's Regulation A+: Small Business Goes Under The Bus Again, Rutheford B. Campbell Jr.

Law Faculty Scholarly Articles

Title IV of the JOBS Act, which is entitled "Small Company Capital Formation," requires the Securities and Exchange Commission to adopt new rules regarding offerings under Regulation A. The Commission has now adopted its final regulations implementing Title IV and providing a new regulatory regime for exempt offerings under Section 3(b) of the Securities Act of 1933. The new regime is generally referred to as Regulation A+.

Unfortunately, history and empirical data regarding the use of Regulation A and Regulation D strongly suggest that the final Regulation A+ rules are unlikely to provide any material relief for small businesses in …

The Future Of The Cadillac Tax, Kathryn L. Moore

Law Faculty Scholarly Articles

The Affordable Care Act includes a 40 percent excise tax on high-cost employer-sponsored health care coverage. Often referred to as the “Cadillac tax,” this excise tax is one of the most controversial elements of the Affordable Care Act.

Currently scheduled to go into effect in 2020, the Cadillac tax poses serious challenges and uncertainty for employers. On the one hand, recent estimates suggest that the Cadillac tax may hit as many as 20 percent of employers with health care plans in 2020. On the other hand, there is a serious question as to whether the tax will be repealed before …

Utilitarianism And Wealth Transfer Taxation, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

This article is the third in a series examining the continued relevance and philosophical legitimacy of the United States wealth transfer tax system from within a particular philosophical perspective. The article examines the utilitarianism of John Stuart Mill and his philosophical progeny and distinguishes the philosophical approach of utilitarianism from contemporary welfare economics, primarily on the basis of the concept of "utility" in each approach. After explicating the utilitarian criteria for ethical action, the article goes on to think through what Mill's utilitarianism says about the taxation of wealth and wealth transfers, the United States federal wealth transfer tax system …

A “Checklist Manifesto” For Election Day: How To Prevent Mistakes At The Polls, Joshua A. Douglas

Law Faculty Scholarly Articles

Mistakes happen—especially at the polls on Election Day. To fix this complex problem inherent in election administration, this Article proposes the use of simple checklists. Errors occur in every election, yet many of them are avoidable. Poll workers should have easy-to-use tools to help them on Election Day as they handle throngs of voters. Checklists can assist poll workers in pausing during a complex process to avoid errors. This is a simple idea with a big payoff: fewer lost votes, shorter lines at the polls, a reduction in post-election litigation, and smoother election administration. Further, unlike many other suggested election …

Notes From The Underground (Sometimes Aboveground, Too), Richard H. Underwood

Law Faculty Scholarly Articles

When I was invited by Savannah Law Review to be a panelist at The Walking Dead Colloquium at Savannah Law School, I thought . . . that’s no crazier than the Bob Dylan and the Law Symposium. I was compelled to accept.

The Ethics Of Visual Legal Rhetoric, Michael D. Murray

Law Faculty Scholarly Articles

This article discusses both visual rhetoric and visual narrativity. Visual rhetoric is the use of graphics, photographs, and other depictions for communication, for construction of knowledge and understanding, and ultimately for persuasion in the truth and rightness of the communication. Narrativity, which is sometimes described as narrative reasoning or storytelling," is the modern movement to focus our legal writing on the tools that best communicate our clients' stories-their situation, conditions, and circumstances-along with the "story" of the development, growth, and meaning of the law itself that provides the context for the clients' legal situation. Communicating the story of the development …

Visual Rhetoric: Topics Of Invention And Arrangement And Tropes Of Style, Michael D. Murray

Law Faculty Scholarly Articles

This Article evaluates visual legal rhetoric in order to demonstrate the potential of visual-graphical devices and narrative elements for use in legal discourse. The subject of my demonstration of graphical rhetorical devices is the famous work of modern rhetoric, Reverend Dr. Martin Luther King, Jr.'s "Letter from Birmingham Jail." I will perform a rhetorical analysis of the verbal topics of invention and tropes of style in the text of the letter, and simultaneously demonstrate the use of images and visual elements in an "illustrated" form of the letter.

Part II of this Article provides an introduction and background information regarding …

2016-2017 Course Development Grants For Uf Graduate Students, Anju K. Davidson

Center for the Study of Race & Race Relations: Lectures and Events

No abstract provided.

2016-2017 Course Development Grants For Uf Faculty, Anju K. Davidson

Center for the Study of Race & Race Relations: Lectures and Events

No abstract provided.

Of Trials, Reparation, And Transformation In Post-Apartheid South Africa: The Making Of A Common Purpose, Andrea Durbach

NYLS Law Review

No abstract provided.

The Politics Of Mental Health: A Comparative Study Of Policy Adoption And Implementation In Germany And Japan, Luis Diego Campos

Honors Undergraduate Theses

In the aftermath of World War II, the Liberal Democratic Party of Japan followed Germany’s blueprint in fashioning a universal health coverage system. Comparisons to Germany’s welfare state during this same time period reveal markedly different social and mental health policy practices, as Germany’s Christian Democratic Union and Social Democratic Party cooperated toward progressive policies while the Liberal Democratic Party largely neglected social welfare expansion. The effect of these practices is reflected in budgetary provisions, institutionalization practices, and mental health epidemiology. This research finds that a favorable economic climate allowed the Liberal Democratic Party to politically isolate the Social Democratic …

Examining The Legality Of The Guantánamo Bay Detention Center According To International Humanitarian Law And International Human Rights Law, Sydney T. Winchester

Honors Undergraduate Theses

The purpose of this research paper is to examine how international humanitarian law (IHL) and international human rights law (IHRL) are applied to the Guantánamo Bay detention center. This paper was completed through the research of international treaties, court cases, and secondary sources that thoroughly discussed issues pertaining to Guantánamo and international law.

This paper first examines the differences between the two laws by looking at the particular roles each is meant to play in the subject of international law, as well as how the two have been applied thus far to the situation at Guantánamo. Second, the paper discusses …

The Pension Mis-Selling Scandal, The Sec, And The Fiduciary Standard, John A. Turner

Connecticut Insurance Law Journal

No abstract provided.

Regulating Home Equity Protection Companies And Contracts: Are States Making “The Best” An Enemy Of “The Good”?, John E. Marthinsen

Connecticut Insurance Law Journal

No abstract provided.

A Closer Look At The Iras In State Automatic Enrollment Ira Programs, Kathryn L. Moore

Connecticut Insurance Law Journal

No abstract provided.

Friedrichs And The Move Toward Private Ordering Of Wages And Benefits In The Public Sector, Maria O'Brien Hylton

Connecticut Insurance Law Journal

No abstract provided.

Opportunities For Law's Intellectual History, Mark Fenster, John Henry Schlegel

Buffalo Law Review

No abstract provided.

A Bridge Between: Law And The New Intellectual Histories Of Capitalism, Ajay K. Mehrotra

Buffalo Law Review

No abstract provided.

Organic Poise: Capitalism As Law, Christopher Tomlins

Buffalo Law Review

No abstract provided.

Causation, Legal History, And Legal Doctrine, Charles Barzun

Buffalo Law Review

No abstract provided.

On Absences As Material For Intellectual Historical Study, John Henry Schlegel

Buffalo Law Review

No abstract provided.

Textiles: Popular Culture And The Law, Laura F. Edwards

Buffalo Law Review

No abstract provided.

Fulfilling Daubert's Gatekeeping Mandate Through Court-Appointed Experts, Stephanie Domitrovich

Journal of Criminal Law and Criminology

No abstract provided.

Looking Backwards At Old Cases: When Science Moves Forward, Jules Epstein

Journal of Criminal Law and Criminology

Forensic evidence—be it in the form of science-derived analyses such as DNA profiling or drug identification, or in more subjective analyses such as pattern or impression [latent print, handwriting, firearms] examinations—is prevalent and often critical in criminal prosecutions. Yet, while the criminal court processes prize finality of verdicts, science evolves and often proves that earlier analyses were inadequate or plainly wrong. This article examines the tension between those two concerns by focusing on the 2015 decision of the United States Supreme Court in Maryland v. Kulbicki, addresses the inadequacies of the Court’s analysis, and suggests some factors for judges confronted …

Sleuthing Scientific Evidence Information On The Internet, Carol Henderson, Diana Botluk

Journal of Criminal Law and Criminology

No abstract provided.

What’S In A Name, Brother—Profit Or Publicity: An Analysis Of Trademarking Ring Names In Professional Wrestling, Alissa M. Harrington

Cybaris®

No abstract provided.

Video Games And Intellectual Property: Similarities, Differences, And A New Approach To Protection, John Kuehl

Cybaris®

No abstract provided.

At The Crossroads Of Intellectual Property And Government Contracting: Case Studies And Practical Pointers, Courtney A. Hofflander, Theodore M. Thompson Ii

Cybaris®

No abstract provided.