Law Commons^™

Representing The Failing Company Where The Irs Is "Knocking On The Door", Craig Bell, T. Fogg, George Gretes, Nina Olson

T. Keith Fogg

No abstract provided.

Tackling "Arithmophobia": Teaching How To Read, Understand, And Analyze Financial Statements, Paula J. Williams, Kris Anne Tobin, Eric Franklin, Robert J. Rhee

Robert Rhee

This discussion presents different ideas on how to teach accounting and practical finance to law students.

Foreword To The Conference: The Law: Business Or Profession? The Continuing Relevance Of Julius Henry Cohen For The Practice Of Law In The Twenty-First Century, Samuel J. Levine

Samuel J. Levine

No abstract provided.

Section 51 Actions Against Private Racial Profiling, Peter Zablotsky, Sa'id Vakili

Peter Zablotsky

No abstract provided.

Retaliatorily Discharged Employees’ Standing To Sue Under The Antitrust Laws, Gary Shaw

Gary M. Shaw

No abstract provided.

Pfizer, Inc. V. India Foreign Sovereigns’ Standing To Sue For Treble Damages, Gary Shaw

Gary M. Shaw

No abstract provided.

The Tort Foundation Of Duty Of Care And Business Judgment, Robert J. Rhee

Robert Rhee

This Article corrects a misconception in corporation law – the belief that principles of tort law do not apply to the liability scheme of fiduciary duty. A board’s duty of care implies exposure to liability, but the business judgment rule precludes it. Tort law finds fault; corporation law excuses it. The conventional wisdom says that the tort analogy fails. This dismissal of tort prinicples is wrong. Although shareholder derivative suits and ordinary tort cases properly yield systemically antipodal outcomes, they are bound by a common analytical framework. The principles of board liability are rooted in tort doctrines governing duty, customs, …

Patenting Thoughts, J. Ryan Lawlis

J. Ryan Lawlis

This paper argues that patents drawn towards computer-implemented inventions must overcome the overlooked fourth categorical bar on patent eligibility under 35 USC 101, the bar on mental processes. This paper arrives at this conclusion by way of an analysis of the questions for en banc rehearing presented by the Court of Appeals for the Federal Circuit in CLS Bank Intern. v. Alice Corp. Pty. Ltd., 484 Fed.Appx. 559 (Fed. Cir. 2012), asking what test should be used to analyze computer-implemented patent eligibility.

This paper first defines the historical context of subject matter eligibility for patent, beginning with the founding …

Skating Too Close To The Edge: A Cautionary Tale For Tax Practitioners About The Hazards Of Waiver, Claudine Pease-Wingenter

Claudine Pease-Wingenter

The Federal Rules of Evidence defer to common law in establishing the rules of attorney-client privilege. As a general matter, such an approach creates a fairly uncertain legal landscape as each court articulates the baseline rules somewhat differently. The varied judicial applications of those differing rules can then exacerbate the uncertainty even more.

Unfortunately, in the area of tax law, the rules and their application are particularly uncertain because attorneys and accountants have overlapping responsibilities to clients and the courts have historically refused to recognize an accountant-client privilege. During my approximately eight years practicing corporate tax law, I was acutely …