Law Commons^™

The Future Of Law And Economics And The Calabresian External Moral Costs, Ariel Porat

Public Law and Legal Theory Working Papers

No abstract provided.

Outfront Media, Llc, Tka Cbs Outdoor, Plaintiff And Appellant, V. Salt Lake City Corporation; Corner Property, L.C., And Utah Outdoor Advertising, Inc., Defendants And Appellees., Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

No abstract provided.

Ryan Uresk Harvey, Rocks Off, Inc. And Wild Cat Rentals, Inc., Plaintiffs/Appellants, Vs. Ute Indian Tribe Of The Uintah And Ouray Reservation, Et Al., Defendants/Appellees., Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLEES UTE INDIAN TRIBE OF UINTAH AND OURAY RESERVATION; L.C. WELDING & CONSTRUCTION, INC.; AND HUFFMAN ENTERPRISES, INC.

South Salt Lake City, Plaintiff/Appellee, V. S. Steven Maese, Defendant/Appellant : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Brief of Appellee

Appeal from convictions on two traffic offense infractions
in the Third Judicial District Court, Salt Lake County, the
Honorable Randall Skanchy presiding, wherein the
defendant's request for a jury trial on infraction charges
was denied.

State Of Utah, Plaintiff/Appellee, V. Jeremy Bowden, Defendant/Appellant. : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Brief of Appellee

Appeal from convictions for attempted aggravated murder, a
first degree felony; receiving a stolen vehicle and obstruction
of justice, both second degree felonies; four counts of
discharging a firearm, all third degree felonies; and failure to
stop at the command of law enforcement, a class A
misdemeanor, in the Third Judicial District, Salt Lake County,
the Honorable Douglas Hogan presiding

Kraig T. Higginson, An Individual, And Mark Burdge, An Individual, Defendants/Appellants, Vs. Jacquelynn D. Carmichael And Megan M. Moss, As Personal Representatives Of The Estate Of James E Morton, Plaintiffs/Appellees. : Brief Of Appellants, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLANTS

Appeal from the Third Judicial District Court, Salt Lake County, State of Utah
The Honorable Royal Hansen

Wade S. Winegar And Sandra Winegar, Individuals, Plaintiffs And Appellants, V. Springville City, A Municipal Corporation Of The State Of Utah, Bill Child, An Individual, And Jason Riding, An Individual. Defendants And Appellees : Appellant's Reply, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

APPELLANT'S REPLY

APPEAL FROM SUMMARY JUDGMENT DISMISSAL ENTERED MARCH 30,
2016 BY THE FOURTH JUDICIAL COURT, STATE OF UTAH, UTAH COUNTY,
THE HONORABLE CLAUDIA LAYCOCK

Sam Pino, Jeanne R. Thomas, Todd Palmer, And Jodie Palmer Plaintiffs/Appellants, Vs. Entity #4812420-0140, Commonly Known As The Well Corporation, A Utah Nonprofit Corporation Defendant/Appellee. : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLANT

APPEAL FROM SUMMARY JUDGMENT
ENTERED IN THE UTAH THIRD JUDICIAL DISTRICT COURT,
SALT LAKE COUNTY, HONORABLE ROBERT FAUST

Thomas K. True And Melissa L. True, Appellants, V. Utah Department Of Transportation, Appellee. : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

RESPONSE BRIEF

On appeal from a final judgment of the Second Judicial District Court,
Weber County, State of Utah, the Honorable Joseph M. Bean presiding

Conocophillips Company And Pioneer Pipe Line Company, Plaintiffs And Appellees, V. Utah Department Of Transporation And Ames Construction, Inc., Defendants And Appellants. : Brief Of Appellees, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLEES

On Appeal from the Second Judicial District Court, Davis County, State of
Utah, Honorable Thomas L. Kay, District Court No. 120700141

Richard Hardy Plaintiff And Appellant, V. Jeremy Montgomery, Julie Montgomery, Defendants And Appellees. : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

OPENING BRIEF OF APPELLANTS

APPEAL FROM THE
TRIAL FINDINGS OF FACT, CONCLUSIONS OF LAW AND JUDGMENT
THE HONORABLE JUDGE HARMOND - SEVENTH JUDICIAL DISTRICT COURT
IN AND FOR CARBON COUNTY, STATE OF UTAH

Utah State Engineer; Central Utah Water Conservancy District; Metropolitan Water District Of Salt Lake And Sandy; Provo River Water Users Association; Utah Lake Distributing; And The United States Of America, Appellees V. Evan Johnson, Appellant : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

In the matter of the general determination of all the rights to the use of water, both
surface and underground, within the drainage area of the Utah Lake and Jordan River
in Utah, Salt Lake, Davis Summit, Wasatch, Sanpete, and Juab Counties, in Utah.
Juab-Goshen Valley Division, Goshen Valley Subdivision, Area 53, Book 1

ON APPEAL FROM THE THIRD JUDICIAL DISTRICT COURT, IN AND
FOR SALT LAKE COUNTY, UTAH (HON. LAURA SCOTT)

ANSWERING BRIEF FOR THE UNITED STATES OF AMERICA

Carol H. Peterson, Trustee Of The Larry A. And Carol H. Peterson Family Trust, Uad, February 7, 2003, Plaintiff/Appellee, V. Mark A. Pierce; Julie D. Pierce, And John Does 1-5, Defendants/Appellants. : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF THE APPELLEE

Appeal from the Fourth District Court, Millard County,
Judge Jennifer A. Brown

State Of Utah, Plaintiff/Appellee, V. Jeremy Bowden, Defendant/Appellant : Brief Of Appellee, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

Brief of Appellee

Appeal from convictions for attempted aggravated murder, a
first degree felony; receiving a stolen vehicle and obstruction
of justice, both second degree felonies; four counts of
discharging a firearm, all third degree felonies; and failure to
stop at the command of law enforcement, a class A
misdemeanor, in the Third Judicial District, Salt Lake County,
the Honorable Douglas Hogan presiding

State Of Utah, Plaintiff/Appellee, V. Cullen Christopher Carrick, Defendant/Appellant : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

BRIEF OF APPELLANT

Appeal from Sentence, Judgment, Commitment entered on March 1, 2016, in the First
District Court, Box Elder County, the Honorable Brandon J. Maynard, presiding

ORAL ARGUMENT REQUESTED

State Of Utah, Plaintiff/Appellee, V. Cullen Christopher Carrick, Defendant/Appellant : Reply Brief, Utah Court Of Appeals

Utah Court of Appeals Briefs (2007– 2019)

REPLY BRIEF OF APPELLANT

Appeal from Sentence, Judgment, Commitment entered on March 1, 2016, in the First
District Court, Box Elder County, the Honorable Brandon J. Maynard, presiding

ORAL ARGUMENT REQUESTED

Front Matter

City University of New York Law Review

No abstract provided.

Safeguarding The Rights Of Parents With Intellectual Disabilities In Child Welfare Cases: The Convergence Of Social Science And Law, Robyn M. Powell

City University of New York Law Review

No abstract provided.

Ambivalence About Parenting: An Overview For Lawyers Representing Parents In Child Welfare Proceedings, Lisa Beneventano, Colleen Manwell

City University of New York Law Review

No abstract provided.

Family Defense And The Disappearing Problem-Solving Court, Jane M. Spinak

City University of New York Law Review

No abstract provided.

Inequity In Private Child Custody Litigation, Dale Margolin Cecka

City University of New York Law Review

No abstract provided.

Afterword, Matthew I. Fraidin

City University of New York Law Review

No abstract provided.

Reflection On The Legality Of "Private" Discrimination In Light Of Recent Social And Economic Changes In Ethiopia, Mekonnen Firew Ayano

Journal Articles

No abstract provided.

Beps And The New International Tax Order, Allison Christians

BYU Law Review

Nations across the world are currently engaged in a coordinated international effort, ostensibly to curb excessive tax avoidance by the world’s biggest multinational companies. This Article contends, however, that the most likely impact will be to entrench a monopoly held by a small number of rich countries over the policymaking processes that created the tax avoidance problem to begin with. To examine this contention and probe possible solutions to it, the Article considers the legal and institutional components of the coordination project, by situating them historically and analyzing their multi-functionality as both norm diffusion and institutional reinforcement mechanisms. The Article …

Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing

BYU Law Review

Label contradicts reality for the U.S. international corporate tax system. The U.S. system is typically labeled as a worldwide tax system with a statutory rate of 35%, both uncommon features among our trading partners. Yet these markers of the U.S. tax system do not accurately describe reality, where multinational firms routinely face far lower effective tax rates and little, if any, tax is collected on foreign income. Understanding this discrepancy between label and reality is essential to evaluate recent policy debates surrounding corporate inversions and the competitiveness of the U.S. international tax system. Although there is an essential policy tradeoff …

Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

BYU Law Review

This Article argues that a principled, efficient, and practical definition of corporate residence is necessary even if some form of corporate integration is adopted, and that such a definition is a key element in designing either a real worldwide or a territorial income tax system as well as a potential restraint on the inversion phenomenon. The Article proposes that the United States adopt a shareholder-based definition of corporate residence that is structured as follows: 1. A foreign corporation is a U.S. tax resident for any year if fifty percent or more of its shares, determined by vote or value, was …

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian

BYU Law Review

The taxation of private equity managers’ share of funds’ profits—the twenty percent “carried interest”—received much attention in academic literature and popular discourse. Much has been said and written about the fact that fund managers’ profits are taxed at preferred rates. But what about the other eighty percent of funds’ profits? This Article theorizes that the bulk of such profits are never taxed. This is a result of a combination of three factors: First, private equity, venture capital, and hedge funds (collectively, Private Investment Funds, or “PIFs”) are major actors in cross-border investment activity. This enables PIFs to take advantage of …

Developing Countries In An Age Of Transparency And Disclosure, Diane Ring

BYU Law Review

No abstract provided.

Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin

BYU Law Review

The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-owned businesses operating in the United States both diminishes the federal treasury and distorts taxpayer and business behavior. Yet bringing the sets of rules into closer coordination is no simple task. This Article examines many of the solutions proffered in the academic literature and details the difficulties and trade-offs that each entails.

The Foreign Tax Credit War, Bret Wells

BYU Law Review

The government has been involved in a sustained war against objectionable foreign tax credit transactions. This war has caused the U.S. foreign tax credit regime to be riddled with complexity that spawns incoherent outcomes. The complexity contained in section 901 was created due to a legitimate concern: the threats posed by objectionable transactions that artificially generate excess foreign tax credits represent real policy problems. Since at least 1975, Congress and the Treasury Department have been convinced that the cross-crediting of excess foreign tax credits arising from “objectionable transactions” required a response in addition to simply relying on section 904. Thus, …