Law Commons^™

Trump's "Big-League" Tax Reform: Assessing The Impact Of Corporate Tax Changes, Ryan J. Clements

Michigan Business & Entrepreneurial Law Review

This Article reviews and assesses corporate tax reforms advocated by President Donald Trump during his presidential campaign and signed into law since taking office (the Tax Cuts and Jobs Act of 2017), in light of economic theory and the Modigliani-Miller Irrelevance Theorem. The Ar-ticle argues that companies will adapt polcies in light of new taxation mea-sures, thereby impacting the effectiveness of reform. In support of this conclusion, the Article surveys two empirical studies—one in relation to the repatriation efforts of President Bush’s Homeland Investment Act and an-other in relation to unexpected changes to the taxation of Canadian income trusts—to highlight …

Does The End Justify The Means? The Clumsy And Circuitous Logic Of Blood Test Admissibility In Criminal Prosecutions In State V. Cormier, Kyle T. Macdonald

Maine Law Review

In State v. Cormier, the Maine Supreme Judicial Court, sitting as the Law Court, was asked to determine whether a Maine statute requiring law enforcement officers to test the blood of all drivers for intoxicants following a fatal motor vehicle collision violates the Fourth Amendment of the United States Constitution when the operation of the statute allows for the admission of those blood test results in a future criminal trial of the driver. In determining that the procedures of title 29-A, section 2522 of the Maine Revised Statutes are not violative of the Fourth Amendment, the Law Court effectively confirmed …

Justice Thomas, Civil Asset Forfeitures, And Punitive Damages, Jill W. Lens

Jill Wieber Lens

Reforming State Laws On How Businesses Can Ban Guns: "No Guns" Signs, Property Rights, And The First Amendment, Christine M. Quinn

University of Michigan Journal of Law Reform

Every state has different regulations regarding how businesses can ban guns. Some states mandate that specific signs be posted in specific places while other states say nothing on the issue. This Note first establishes that even under Heller and McDonald, private business owners have a right to control their private property, which includes a right to prohibit their customers from carrying firearms into their buildings. It then introduces some states’ requirements for “No Guns” signs and examines their weaknesses, particularly from a First Amendment, compelled speech perspective. The Note concludes that some current state regulations are ineffective, unclear, and outright …

The Prevailing Culture Over Immigration: Centralized Immigration And Policies Between Attrition And Accommodation, Antonios Kouroutakis

Seton Hall Circuit Review

No abstract provided.

Lucia V. Sec: The Debate And Decision Concerning The Constitutionality Of Sec Administrative Proceedings, Elizabeth Wang

Loyola of Los Angeles Law Review

No abstract provided.