Law Commons^™

The C.J.E.U. Case Law Relevant To The General Anti-Avoidance Rule (G.A.A.R.) Under The Anti-Tax Avoidance Directive (A.T.A.D.), Blazej Kuzniacki

Research Collection School Of Accountancy

This study concentrates on the Court of Justice of the European Union (C.J.E.U.) case law in order to reconstruct from it an interpretative guidance for the proper understanding and thus the application of the general anti-abuse rule included in Article 6 A.T.A.D. (the A.T.A.D.’s G.A.A.R.). Although Article 6 aims to harmonise general anti-abuse rules in the domain of tax law among all M.S.s, its wide scope and its phraseology raises a plethora of issues, in particular in respect of its proper– E.U. compatible– understating and thus application. The analysis of the relevant C.J.E.U. case law, as undertaken in this paper, …

What's Going Wrong In Nevada? A Comparative Analysis Of California And Nevada Gun Control Laws As They Relate To Gun Violence, Danielle Chami

CMC Senior Theses

The recent mass shooting on October 1, 2017 in Las Vegas, Nevada has been marked in history as the worst mass shooting in the United States to this point. The details of the shooting beg the question, is it coincidence that it happened in Nevada, a state with some of the least restrictive gun control laws? Mass shootings have become an unfortunate part of reality in the United States, but these are fairly uncommon occurrences. While they are horrific and deserve attention, daily gun violence cannot be forgotten. In the face of such a multitude of gun violence, what can …

The Psychology Surrounding Legal Standards Of Competency And Representation For Children In U.S. Immigration Court, Natasha Reyes

CMC Senior Theses

In recent years, immigration detentions have spiked. Further, the Zero Tolerance Policy enacted by President Trump has separated thousands of children from their families. Because many children are without their parents, and immigration court is civil in nature, thousands of children are placed in deportation hearings without representation each year. Child psychological research is at odds with the current deportation practices as psychological research deems children unable to understand the complexities of the court system or the impacts of deportation proceedings. A minimum competency to stand trial must be enacted to protect young children’s due process rights, regardless of citizenship. …

Considering Parental Alienation When Assessing Best Interest Of The Child, Juno Adler

CMC Senior Theses

As the divorce rate in the United States remains steady at 50%, the last few decades have shown an increase in child custody disputes. Within these litigations, interparental conflict can reach high levels and incite behaviors that wreak havoc on the children who are caught in the middle. When considering custody arrangements, judges and other evaluators use the Best Interest of the Child Standard (BICS), a jurisdictionally-specific framework that examines several factors that contribute to a child’s health and well-being. Parents who allow their resentments to get the better of them sometimes engage in behavior that encourages their child to …

Developing A Model For Effective Community Development Agreements In The Extractive Industries, John Nikolaou

CMC Senior Theses

Natural resource development has tremendous potential to create inclusive economic growth in countries well-endowed with oil, mineral, and agricultural resources. At the same time, natural resource development can cause negative environmental externalities, and, in several cases, extractives companies can engage in labor abuse.

The intersection of the government’s and the corporation’s interest can lie in Corporate Social Responsibility Projects.This thesis will analyze an alternative model of CSR: community development agreements (CDAs). CDAs are voluntary, or sometimes government mandated, agreements between the project developer and the project affected community that define company commitments to issues such as environmental impact mitigation, benefit …

Evolving Conceptions Of Sovereignty As Applied To Membership In International Organizations, Luke C. Radice

CMC Senior Theses

In the current international climate, both nations and individuals increasingly question both the validity and necessity of international organizations. This paper seeks to answer some of those questions, and to determine why countries choose to surrender significant portions of the national power that they are afforded under traditional perceptions of “Westphalian sovereignty”. This question is answered through an analysis of historical political thought on the concept of Sovereignty, then is applied to two case studies: the United Nations and the European Union, in which the benefits and downsides of surrendering sovereignty are discussed. Ultimately, this thesis concludes that the concept …

Looking Forward And Back In Time Of Transitions, Jacob Eisler

Scholarly Publications

No abstract provided.

Wannacry, Ransomware, And The Emerging Threat To Corporations, Lawrence J. Trautman, Peter Ormerod

Faculty Publications

The WannaCry ransomware attack began on May 12, 2017, and is unprecedented in scale-quickly impacting nearly a quarter-million computers in over 150 countries. The WannaCry virus exploits a vulnerability to Microsoft Windows that was originally developed by the U.S. National Security Agency and operates by encrypting a victim's data and demanding payment of a ransom in exchange for data recovery. Security experts have indicated that a North Korea- linked group of hackers-who have also been implicated in cyberattacks against Sony Pictures in 2014, the Bangladeshi Central Bank in 2016, and Polish banks in February 2017-is behind the attack.

Ransomware threatens …

Abstraction,Filtration, And Comparison In Patent Law, Michael Risch

Faculty Publications

No abstract provided.

Comparative Analysis Of Innovation Failures And Institutions In Context, Brett Frischmann, Mark P. Mckenna

Faculty Publications

Many different legal and non-legal institutions govern and therefore shape knowledge production. It is tempting, given the various types of knowledge, knowledge producers, and systems with and within which knowledge and knowledge producers and users interact, to look for reductionist shortcuts—in general, but especially in the context of comparative institutional analysis. The temptation should be resisted for it leads to either what Harold Demsetz called the Nirvana Fallacy or what Elinor Ostrom critiqued as myopic allegories.

One easy reductionist step is to focus on a particular dilemma—a particular market failure, for example, ignoring or assuming away others—and then compare institutions …

Everything From Soup To Nuts: The Full Plate Of Academic Law Library Directorship, Ronald E. Wheeler

Shorter Faculty Works

Inspired by "A Day in My Law Library Life,' Circa 1997," this compilation collects descriptions of a day in the lives of law librarians in 2018. The descriptions provide a current snapshot and historical record of the law library profession, with similarities to, and differences from, the profession of 1997.

It Takes A Village: An Analysis Of Multilateralism And The Legal Mechanisms Designed To Prevent Violence Against Women, Madison Ivey

Scripps Senior Theses

Treaties and international organizations work together to create a global environment that protects the rights of a person and actively promotes the well-being of society. However, they do not necessarily guarantee the rights of everyone. Since women are not explicitly named in human rights documents, they are often not granted equal human rights. Therefore, it takes more than just international legal instruments to guarantee women's rights as human rights. A combination of civil society (NGOs), International organizations (IOs), and domestic government creates a perfect coalition to beat the barriers that must be overcome to fully protect women from violence.

Copyright Statement, Cleveland State Law Review

Cleveland State Law Review

No abstract provided.

Masthead, Cleveland State Law Review

Cleveland State Law Review

No abstract provided.

[Introduction To] Documents Of Native American Political Development: 1933 To Present, David E. Wilkins (Editor)

Bookshelf

Before Europeans arrived in what is now known as the United States, over 600 diverse Native nations lived on the same land. This encroachment and subsequent settlement by Americans forcibly disrupted the lives of all indigenous peoples and brought about staggering depopulation, loss of land, and cultural, religious, and economic changes. These developments also wrought profound changes in indigenous politics and longstanding governing institutions. David E. Wilkins' two-volume work Documents of Native American Political Development traces how indigenous peoples have maintained and continued to exercise a significant measure of self-determination contrary to presumptions that such powers had been lost, surrendered, …

The Common Law As Silver Slippers, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

Professor Anita Bernstein's book, The Common Law Inside the Female Body, is an erudite investigation into the history and operation of the common law. Bernstein's careful and wide-ranging study leads to her arresting thesis: The common law--an old, unpredictable, and slow system that has been there all along--has tremendous power to support and even advance women's legal claims to personal liberty. In other words, women have always had the common law right to be treated equally to men. We simply have not realized it.

Bernstein makes a convincing argument that the common law tradition has a unifying theoretical commitment: “[T]he …

The Unconstitutional Tampon Tax, Bridget J. Crawford, Emily Gold Waldman

Elisabeth Haub School of Law Faculty Publications

Thirty-five states impose a sales tax on menstrual hygiene products, while products like spermicidal condoms and erectile dysfunction medications are tax-free. This sales tax--commonly called the “tampon tax”--represents an expense that girls and women must bear on top of the cost of biologically necessary items that they need in order to attend school, work, and otherwise participate in public life. This article explores the constitutionality of the tampon tax and argues that it is an impermissible form of gender discrimination under the Equal Protection Clause. First, menstrual hygiene products are a unique proxy for female sex, and therefore any disadvantageous …

Less Trust Means More Trusts, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

The word “trust” has multiple meanings. In everyday speech, it refers to a feeling of confidence associated with integrity, such as trusting that a friend will keep a secret. In the financial context, some law students, lawyers and lucky individuals also understand that a trust is a near-magical device that splits legal and equitable title. A trustee holds formal legal title to property for the benefit of a beneficiary simply because the grantor declares it to be so. By turning the spotlight on “trust,” in both senses of the word, one can discern fault lines in contemporary U.S. political and …

Ministerial Magic: Tax-Free Housing And Religious Employers, Bridget J. Crawford, Emily Gold Waldman

Elisabeth Haub School of Law Faculty Publications

Religious organizations enjoy many of the same benefits that other non-profit organizations do. Churches, temples and mosques, for example, generally are exempt from local real estate taxes. Economically speaking, a tax exemption has the same effect as a subsidy; freedom from tax liability means that the organization can devote its financial resources to other activities. But where an exemption afforded to a religious employee is broader than the equivalent exemption available to a secular employee, a significant Establishment Clause concern is raised. The parsonage exemption of Internal Revenue Code Section 107 presents such an issue: ministers are permitted to exclude …

Representing The Child In Child Protective Proceedings: Toward A New Paradigm, Merril Sobie

Elisabeth Haub School of Law Faculty Publications

This article will attempt a new approach, one based on an analysis of the child's interests in a child protective proceeding. As will be discussed in Part 1, most interests are surprisingly overlooked or barely articulated in the representation debate. Part 2 will summarize the statutes and case law governing the role of the child's counsel in the child protective litigation continuum. The frequently lengthy process may range from initiation by a child protective agency to the achievement of family reunification or other permanency goal. For children, the continuum of sequential proceeding may span years or decades. Finally, Part 3 …

California Dreaming?, Darren Rosenblum

Elisabeth Haub School of Law Faculty Publications

Over the past few years, California became the setting for shocking tales of sex inequality and abuse in Hollywood and Silicon Valley. Decades after women achieved educational parity. men still run the corporate world. In response to these stories exposed by the #MeToo movement, California joined the transnational corporate board quota movement by converting its voluntary quota into a hard one. Will California's first mover status overcome constitutional objections and inspire other jurisdictions to act. Or is just Utopian dreaming, California-style? This Essay argues that despite its many flaws, the quota may succeed in curbing male over-representation on corporate boards. …

Wills Formalities In The Twenty-First Century, Bridget J. Crawford

Elisabeth Haub School of Law Faculty Publications

Individuals have executed wills the same way for centuries. But over time, traditional requirements have relaxed. This Article makes two principal claims, both of which disrupt fundamental assumptions about the purposes and functions of wills formalities. First, the traditional requirements that a will must be in writing and signed by the testator in the presence of (or acknowledged before) witnesses have never adequately served their stated purposes. For that reason, strict compliance with formalities cannot be justified by their cautionary, protective, evidentiary, and channeling functions. Reducing or eliminating most of the long-standing requirements for execution of a will is consistent …

Calming Troubled Waters: Local Solutions, Part I, John R. Nolon

Elisabeth Haub School of Law Faculty Publications

In 1861, the Ohio Supreme Court adopted the Absolute Use Rule to govern groundwater, essentially allowing landowners its unencumbered use. The opinion noted that the behavior of subterranean water was “occult and mysterious” and that it was beyond the competence of judges to determine its appropriate use. The Ohio court reversed course in 1984 and adopted the Reasonable Use Rule. By then, scientific knowledge had advanced to the point that the interconnected movement of water was more readily discoverable. The court noted that a primary goal of water law should be to conform to hydrologic fact. This Article explores the …

Inclusion Riders And Diversity Mandates, Emily Gold Waldman

Elisabeth Haub School of Law Faculty Publications

In this piece, I situate these sorts of diversity requests within the broader context of other customer/client preferences that implicate Title VII. To be sure, the “inclusion riders” are not literal customer/client requests, but rather requests from celebrities who are themselves being hired by the employer for a specific project. Broadly speaking, however, they raise the same legal issue regarding third-party preferences that implicate protected characteristics under Title VII.

As a starting point, the general rule within employment discrimination law is that customer preferences cannot justify discriminatory treatment by employers. That baseline has led courts to rule that employers cannot, …

Walking Out: Schools, Students, And Civil Disobedience, Michelle S. Simon

Elisabeth Haub School of Law Faculty Publications

This Article begins in Part I by reviewing the history and impact of youth civil disobedience and the special issues school walkouts raise. Part II then discusses the legal doctrines that guide school administrators and courts as they aim to strike a suitable balance between free expression and the day-to day operations of a school. Part III analyzes the different approaches school districts have taken, and offers specific advice to school districts dealing with future walkouts. Part IV cautions that the only constitutionally permitted response by school districts is to subject students to the same consequences they would face for …

Home Rule In Ohio: General Laws, Conflicts, And The Failure Of The Courts To Protect The Ohio Constitution, Matthew Mahoney

Cleveland State Law Review

The Home Rule Amendment to Ohio’s Constitution vest with municipalities the power to legislate on issues of most concern to that locality. Ideally, the concept of home rule creates shared powers between the state and the municipality. However, in Ohio, such is not the case. Instead, the state has almost complete control despite the home rule constitutional amendment. Although home rule is complicated historically and practically with many working parts between the legislature and the municipality, what is clear is that the courts play a substantial role in the doctrine’s application. The court’s role is difficulty considering the competing interests, …

The Most Fundamental Right, Nicholas A. Robinson

Elisabeth Haub School of Law Faculty Publications

The Magna Carta and successors recognize a right to the environment as central to human existence. Along with associated rule of law and due process, 193 national charters recognize such a right — but not the U.S. Constitution. This right does lie latent in America’s state constitutions, however, and can also be read into the federal document as well. Meanwhile, recognition of environmental rights is expanding globally.

The Birth Of A Nation: A Study Of Slavery In Seventeenth-Century Virginia, Randolph M. Mclaughlin

Elisabeth Haub School of Law Faculty Publications

Race based slavery in North America had its origins in seventeenth-century Virginia. Initially, the position of the African worker was similar to that of the indentured servants from England. During the early to mid-seventeenth century, both African and English indentured servants served for a period of years and received the protections to which a servant was entitled. However, during the 1640s there appeared examples of Africans also being held as slaves. Thus, during the seventeenth century there existed a dual system of servitude or bondage for the African worker. One basis for this duality was the common law practice that …

#Metoo, Statutory Rape Laws, And The Persistence Of Gender Stereotypes, Leslie Y. Garfield Tenzer

Elisabeth Haub School of Law Faculty Publications

This Article proceeds in five parts. Part I reviews the history of the legal and social movement from gender-specific to gender-neutral statutory rape laws. This Part includes an exploration of critical scholarship responding to the Supreme Court's Michael M. decision. Part II explains the limitations of gender-specific legislation. This Part illustrates that there are two categories of gender-neutral statutory rape jurisdictions: age-differential statutes and arbitrary prosecution statutes. This Part also explores challenges to these statutes, particularly arbitrary prosecution statutes, on equal protection grounds. Part III provides empirical data that men are prosecuted at a rate four times greater than females …

The Futility Of Walls: How Traveling Corporations Threaten State Sovereignty, Darren Rosenblum

Elisabeth Haub School of Law Faculty Publications

Inversions--mergers in which one firm merges with another abroad to avoid taxes in its home country--have spread as globalization has reduced many of the transactional costs associated with relocating. As firms acquire the power to choose the laws that govern them, they challenge the sovereignty of nation-states, who find their ability to tax and regulate firms depleted. States and firms compete in a game of cat and mouse to adapt to this new global reality. The subversion of state power by these firms reveals the futility of walls, both literal and regulatory. This Essay describes the phenomenon of these “traveling …