Law Commons^™

From 30,000 Feet Into The Weeds, Richard Pomp

Faculty Articles and Papers

In this article, Professor Pomp makes various predictions regarding the future of the tax law.

Artificial intelligence will continue to change the legal landscape. The IRS uses AI to predict the likelihood of nonpayment, abusive tax returns, underreporting, and nonfiling. It also uses AI to mine social media accounts for evidence of theft and tax fraud. AI also allows firms to analyze large data sets and predict how courts will resolve legal issues in tax cases.

Pomp predicts litigation surrounding the use of market-based sourcing arising from ambiguous terms like “benefit,” “delivery,” and “use.” He also expects litigation resulting from …

The Disclosure Of Individual Tax Returns: A Historical Overview, Richard Pomp

Faculty Articles and Papers

In this article, Professor Pomp provides a historical overview of the debate and law surrounding public access to individual tax returns.

To fund the Civil War, the Revenue Act of 1862 imposed an income tax on individuals. At a time which predated reliable mail, the public was notified of their tax liabilities through newspaper advertisements.

In 1870, when the income tax had become unpopular, Congress prohibited the publication of tax returns. Public disclosure was revisited in 1913; by 1918 the public was permitted to view lists of individual taxpayers, though this information was not allowed to be published.

Fueled by …

Artificial Intelligence And Role-Reversible Judgment, Kiel Brennan-Marquez, Stephen E. Henderson

Faculty Articles and Papers

No abstract provided.

Masthead

Missouri Law Review

No abstract provided.

Copyright

Missouri Law Review

No abstract provided.

Sex Wars As Proxy Wars, Aya Gruber

Publications

The clash between feminists and queer theorists over the meaning of sex—danger versus pleasure—is well- trodden academic territory. Less discussed is what the theories have in common. There is an important presumption uniting many feminist and queer accounts of sexuality: sex, relative to all other human activities, is something of great, or grave, importance. The theories reflect Gayle Rubin’s postulation that "everything pertaining to sex has been a ‘special case’ in our culture.” In the #MeToo era, we can see all too clearly how sex has an outsized influence in public debate. Raging against sexual harm has become the preferred …

Does Justice Have A Syntax?, Steven L. Winter

Journal of Legal Education

No abstract provided.

Island Invasion: The Silent Crisis In Hawaii, Sophia Janssen

Pomona Senior Theses

Keeping out invasive species may, upon first review, seem like a trivial environmental cry from ecologists and deep environmentalists; a belated wish to return to an undeveloped world where nature was pristine. However invasive species create problems that impact all of us and can have far more severe consequences than changing a stunning landscape. These problems are heightened in islands like Hawaii, where the fragile ecosystems have developed over centuries of evolution and adaptation. The introduction of a disease-carrying mosquito can put the people of Hawaii at risk to many vector-born illnesses and create an epidemic, taking human life. The …

The Stability Paradox Of Special Immigrant Juvenile Status Backlogs: Unstable Policy Implementation For A Stability-Aimed Visa, Lanna Seline Sanchez

Pomona Senior Theses

As of May 2016, the U.S. State Department officially declared a priority date for all green cards for applicants from El Salvador, Guatemala, and Honduras that capped the number of visas granted to individuals from these three countries to just 10,000 per year. This inherently created a two to three-year backlog for Special Immigrant Juvenile Status applicants from these countries as well, meaning that SIJS petitioners will remain undocumented for periods of up to six years until their petition is adjudicated by USCIS and their priority date arrives. I research whether the increasingly difficult path to obtaining permanent residency through …

Security For Expense Statutes: Easing Shareholder Hopelessness?, Miriam R. Albert

Fordham Journal of Corporate & Financial Law

The quintessential derivative suit is a suit by a shareholder to force the corporation to sue a manager for fraud, which is admittedly an awkward and likely unpleasant endeavor and, according to the Supreme Court, a “remedy born of stockholder helplessness.” Where ownership and control of an enterprise are vested in the same population, the need for a corrective mechanism like a derivative suit is greatly lessened because the owner/managers’ self-interests will arguably guide managerial conduct. But where ownership and control are in separate hands, the incentives change, and managerial conduct may not conform to the owners’ views of the …

Small Business Fintech Lending: The Need For Comprehensive Regulation, Lenore Palladino

Fordham Journal of Corporate & Financial Law

The 28.7 million small businesses in the United States—99% of all American businesses—are the backbone of the American economy. Historically, small businesses relied on community banks for their credit needs. Over the last decade, however, small businesses increasingly have turned to “fintech” lenders—nonbank lenders that are largely unregulated. Nonbank consumer lending is governed by consumer protection statutes, but nonbank small business lending is outside of any clear regulatory framework that would protect borrowers from potentially predatory practices. This Article argues that the optimal regulatory regime is a combination of both state authority over fintech lenders and inclusion of small business …

The Consumer Financial Protection Bureau: A Novel Agency Design With Familiar Issues, Thomas Arning

Fordham Journal of Corporate & Financial Law

This Note examines the structure of the Consumer Financial Protection Bureau, with a specific focus on its single-director structure. The balance of authority between agencies and the three branches of government has been a point of contention for generations, especially since the early twentieth century. This area of the law became even more contested following the financial crisis in 2008. As part of the response to the perceived abuses that led to the global recession, Congress created the Consumer Financial Protection Bureau, ultimately opting to give it a single director as opposed to a board structure. Proponents of this regime …

The Evolution Of Private Equity And The Change In General Partner Compensation Terms In The 1980s, Stephen Fraidin, Meredith Foster

Fordham Journal of Corporate & Financial Law

While the business model of private equity has remained largely unchanged since the 1980s, private equity as an industry has undergone a dramatic transformation. In the early 1980s, private equity was both highly profitable and highly controversial. Today, on the other hand, it is an important asset class and its returns are modest. This paper will document both of these changes and identify the several factors that contributed simultaneously to private equity’s declining profitability and to its increasing public acceptance. This paper will also identify another change that private equity underwent in the 1980s, which has been largely ignored: the …

Decoding Smart Contracts: Technology, Legitimacy, & Legislative Uniformity, Jared Arcari

Fordham Journal of Corporate & Financial Law

Blockchain technology is increasingly permeating the everyday lives of countless people. Applications of the cutting-edge technology range from secured banking to tracking mortgage titles. A particular blockchain technology, dubbed “smart contracts,” has the potential to revolutionize how individuals and companies securely contract with each other. Smart contracts, however, are not widely employed, mainly because potential users are uncertain of their enforceability as contracts under existing state contract laws. Similar skepticism slowed the acceptance of electronic signatures in the late 1990s, but was resolved ultimately through a model uniform act recognizing electronic signatures’ effectiveness across interstate borders. This Note proposes a …

Pragmatism Vs. Principle: Bankruptcy Appeals And Equitable Mootness, Christopher W. Frost

Law Faculty Scholarly Articles

Bankruptcy reorganizations are often thought to present unique problems requiring specialized doctrines. Equitable mootness is one such doctrine. This judge-made prudential limitation on appeal rights permits reviewing courts to dismiss otherwise justiciable appeals of bankruptcy court confirmations of reorganization plans. It applies where granting relief would disrupt the implementation of the plan or would harm reliance interests of parties affected by the plan.

Chapter 11 reorganizations present complex multilateral negotiation problems. The bankruptcy represents a general default, pitting stakeholder against stakeholder in conflicts that require a global settlement. The plan of reorganization provides that global settlement through an interconnected web …

Perversity As Rationality In Teacher Evaluation, Scott R. Bauries

Law Faculty Scholarly Articles

Rational basis review is broken. Consider a vignette: Imagine a student, Lisa, who is about to graduate high school. Lisa has already completed all of the graduation course requirements early and is spending her time during her senior year taking interesting electives and dual-enrollment college courses. The state has a statute that requires school districts to deny a diploma to any student “who, during the final year of school attendance, fails to achieve a passing score on the state-approved, end-of-course exams in the courses of Language Arts, Mathematics, Science, and Social Studies in which that student is then-currently enrolled.”

As …

Reviving Criminal Equity, Cortney Lollar

Law Faculty Scholarly Articles

Recent scholarship has begun to take note of a resurgence of equity in civil cases. Due to a long-accepted premise that equity does not apply in criminal cases, no one has examined whether this quiet revival is occurring in criminal jurisprudence as well. After undertaking such an investigation, this Article uncovers the remarkable discovery that equitable remedies, including injunctions and specific performance, are experiencing a resurgence in both federal and state criminal jurisprudence. Courts have granted equitable relief in a range of scenarios, providing reprieve from unconstitutional bail and probation practices and allowing for an appropriate remedy to ineffective assistance …

Stop Traffic: Using Expert Witnesses To Disrupt Intersectional Vulnerability In Sex Trafficking Prosecutions, Blanche Cook

Law Faculty Scholarly Articles

Sex trafficking thrives on intersectional inequality and reinforcing

layers of vulnerability. Sex trafficking exists on a continuum of

sexualized violence, from microaggressive sexual harassment to

macroaggressive gang rapes, all of which create vulnerability in the

victim and perfect sovereignty in the perpetrator. Sexualized violence

performs power, as it is raced, classed, and gendered. Power not only

requires performance, but it necessitates repetitive reenactments of

domination in order to normalize its compulsive and pathological nature.

Lynchings, police shootings, gang rapes, and sex trafficking are all

performances of power on vulnerable bodies through which power

perfects itself. The same inequality that creates …

The 2019 Revealed-Preferences Ranking Of Law Schools, Christopher J. Ryan, Brian L. Frye

Law Faculty Scholarly Articles

In 2017, we published A Revealed-Preferences Ranking of Law Schools, which presented the first (intentionally) objective ranking of law schools. Other law school rankings are subjective because their purpose is to tell prospective law students where to matriculate. Our “revealed preferences” ranking is objective because its purpose is to ask where prospective law students actually choose to matriculate. In other words, subjective rankings tell students what they should want, but our objective ranking reveals what students actually want. These rankings were originally based on an average of the previous five years of LSAT and GPA quartile and median averages …

State Automatic Enrollment Iras After The Trump Election: Are They Preempted By Erisa?, Kathryn L. Moore

Law Faculty Scholarly Articles

In recent years, a number of states have sought to close the retirement savings funding gap by enacting legislation mandating that employers that do not sponsor a voluntary pension plan for their employees automatically enroll their employees in a state-administered IRA program. This Article focuses on the most serious legal challenge these programs face: ERISA preemption.

The Article begins by providing an overview of the state automatic enrollment IRA programs. It then discusses a regulatory safe harbor created for these programs in 2016 and disapproved under the Congressional Review Act in 2018. It then turns to the question whether, in …

Precedent, Three-Judge District Courts, And The Law Of Democracy, Joshua A. Douglas

Law Faculty Scholarly Articles

As recent partisan gerrymandering cases have shown, three-judge district courts play a unique and important role in how the federal judiciary considers significant election law disputes. Yet two somewhat quirky procedural questions involving these courts remain unresolved: first, is a Supreme Court ruling to summarily affirm a three-judge district court’s decision precedential on all future courts? That is, why should a one-line order from the Supreme Court, without explanation, formally bind all future courts on the issue, especially when it is unclear what aspect of the lower court’s decision was correct? Second, must a three-judge district court follow, as mandatory …

Art In The Age Of Contractual Negotiation, Christopher G. Bradley, Brian L. Frye

Law Faculty Scholarly Articles

This paper explores the function and purpose of the Artist’s Contrast as a legal document—but not from the perspective of legal enforceability, which is how legal effectiveness is traditionally measured. Rather this paper tells the story of a document that relies upon hallmarks of law (legal language, formality, specificity, and so on) in order to express and attempt to consolidate particular views on artists, artworks, the collectors to whom they sell, and the markets in which they sell. This powerful connection inevitably continues past the moment of sale, and the Artist’s Contract can be read as an attempt to rearrange …

State And Local Laws Banning Source-Of-Income Discrimination, Robert G. Schwemm

Law Faculty Scholarly Articles

Most states and many localities have civil rights laws that are substantially equivalent to the federal Fair Housing Act ("FHA"),' which means they at least ban discrimination based on the seven factors outlawed by the FHA (i.e., race, color, religion, national origin, sex, familial status, and disability). Many of these state and local laws also include other protected classes, such as age, marital status, sexual orientation, and source of income.

This Article reviews state and local efforts to outlaw source-of-income discrimination.4 (For its part, Congress currently has multiple bills before it that would add such a prohibition to the FHA.) …

A "Mere Expectancy?" What Rights Do Beneficiaries Of A Revocable Trust Have Prior To The Death Of The Settlor?, Richard C. Ausness

Law Faculty Scholarly Articles

Revocable trusts became a popular form of a will substitute in the 1960s and remain so to this day. If the trust is funded, the settlor typically retains the right to receive income from the trust, the right to invade the trust principal, and the right to modify the terms of the trust. In addition, the settlor may serve as trustee or may appoint a third-party trustee. At the settlor's death, the trust assets, which may also include property transferred to the trust from the settlor's probate estate by means of a pour-over provision in the will, will be distributed …

When Legislatures Become The Ally Of Academic Freedom: The First State Intellectual Diversity Statute And Its Effect On Academic Freedom, Patrick Garry

Faculty Publications

In reaction to events suggesting a free speech problem on its state university campuses, the South Dakota Legislature recently passed an Intellectual Diversity Act applicable to public universities in the state.  The Act coincided with President Trump’s executive order conditioning federal funding on free speech protections at the nation’s institutions of higher education.  Claims of academic freedom infringement accompanied passage of the South Dakota Act.  This Article examines those claims by analyzing the goals and principles of academic freedom and comparing them with the goals and effects of the South Dakota Act.

Post-Judgment Recovery And Its Effectuation On The Contemporary Debtors' Prison: A Treble Analysis On Collections Law In The State Of Florida, Andrew E. Weiner

Honors Undergraduate Theses

This dissertation will tender a rigorous analysis on the conjunction of the judgment creditors' inherent right for satisfaction of their outstanding monetary judgments and the respective detriments that the judgment debtor confronts as the party subject to satisfying the outstanding award levied against them. To establish the theory that the civil justice system has "resuscitated" the antebellum debtors' prison and infringed upon principles of civil liberties, this dissertation will expound on evidence garnered throughout this study in a three-pronged analysis of economics, history, and a reflection on the American legal systems, enumerated herein. Evidence will be brought from a variety …

The Private Law Critique Of International Investment Law, Julian Arato

Faculty Scholarship

No abstract provided.

Not From Guile But From Entitlement: Lawful Opportunism Capitalizes On The Cracks In Contracts, Gastón De Los Reyes Jr., Kirsten Martin

Buffalo Law Review

Few concepts have been more pivotal to contract law scholarship over the last forty years than the opportunism attributed ex ante and ex post to contracting parties, yet the lawful form of opportunism identified by Nobel Laureate Oliver Williamson in 1991 remains surprisingly overlooked in favor of the blatant forms of opportunism that result from “self-interest seeking with guile.” This Article extends Williamson’s inchoate account of lawful opportunism and reports the first empirical study of the phenomenon.

The conceptual analysis of lawful opportunism is developed with reference to the bargaining underlying the classic impossibility decision, Taylor v. Caldwell. Three component …

Motus Animi In Mente Insana: An Emotion-Oriented Paradigm Of Legal Insanity Informed By The Neuroscience Of Moral Judgments And Decision-Making, Federica Coppola

Journal of Criminal Law and Criminology

Legal insanity is deeply rooted in an intellectualistic conception of the capacity for moral rationality. The vast majority of insanity standards essentially consider the integrity of the defendant’s cognitive faculties at the time of the offense. However, the cognitivist model of legal insanity collides with the body of neuroscientific and behavioral literature about the critical role of emotions in moral judgments and decision-making processes. Drawing upon this scientific knowledge, this Article reforms the intellectualistic substance of the capacity for moral rationality that underlies the insanity doctrine by including emotions in its relevant psychological set. Hence, it provides a revised model …

Coerced Fate: How Negotiation Models Lead To False Confessions, Kiera Janzen

Journal of Criminal Law and Criminology

Police interrogators across the United States employ tactics that can lead to coerced, often false, confessions. While police departments have shifted away from physically coercive methods of interrogation, psychologically coercive practices that utilize deceit have taken their place. The reliability of confession evidence becomes a significant concern when interrogators elicit confessions using these techniques. Further demonstrating the need for change in this realm, false confessions and wrongful convictions place a financial burden on cities and taxpayers, who foot the bill for settlements and damages resulting from these cases. The current legal framework in the U.S. permits—by failing to explicitly prohibit—these …