Law Commons^™

Justice Scalia’S Bankruptcy Jurisprudence: The Right Judicial Philosophy For The Modern Bankruptcy Code?, Megan Mcdermott

Utah Law Review

This Article surveys an area of Justice Scalia’s legacy that is often overlooked by scholars who write broadly about the Supreme Court: his many contributions to the field of bankruptcy law. The Bankruptcy Code is rife with statutory interpretation questions that demand clear and predictable answers, due to the efficiency interests at stake and the absence of any intermediate interpretive forces, such as administrative agencies. Justice Scalia arrived on the high court at the outset of the modern bankruptcy era and this Article argues that his brand of rulebased textualism is a particularly good fit for bankruptcy law.

Specifically, four …

2016 Trying Times: Important Lessons To Be Learned From Recent Federal Tax Cases, Nancy Mclaughlin

Utah Law Faculty Scholarship

Since 2005, the courts have collectively issued more than 80 opinions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation and facade easement donations. This outline provides a brief history of developments in the deduction context, discusses the practical implications of the recent court decisions, and offers advice on how to file a tax return package to minimize the risk of audit. It also briefly notes various other important issues, such as the IRS's focus on valuation and syndicated deals, quid pro quo, and reserved development rights.

Access To Justice: Consumer Bankruptcy, Richard I. Aaron

Utah Law Review

Bankruptcy is a privilege for the honest but unfortunate debtor; not for the knave or churl. All agree that bankruptcy should be available for those who are unable to pay their debts, but not for those who are just unwilling. The homilies are simple to state but not easy to apply. Why do consumers file bankruptcy? There are many explanations, all of them contentious and layered with disputed data. There simply is no definitive answer. Furthermore, as the following possible explanations demonstrate, Congress's choice to limit access to bankruptcy ignores the complexity of the question.