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Full-Text Articles in Law

Marijuana Taxation: Theory And Practice, Benjamin Leff Jan 2021

Marijuana Taxation: Theory And Practice, Benjamin Leff

Articles in Law Reviews & Other Academic Journals

Marijuana legalization creates a host of complex legal problems, not the least of which is how to best tax the emerging legal market. This Essay attempts to bridge the gap between tax theory and marijuana policy to make some modest claims. First, it roots the discussion of state-level marijuana taxation in the theoretical distinction between ordinary revenue-raising taxes and "Pigouvian" or regulatory taxes. It makes the somewhat controversial claim that the best taxing strategy for states is to attempt to capture as much of the marijuana legalization premium as possible without driving consumers into the illegal market and that other …


Sustainable And Unchallenged Algorithmic Tacit Collusion, Maurice Stucke Jan 2020

Sustainable And Unchallenged Algorithmic Tacit Collusion, Maurice Stucke

Scholarly Works

No abstract provided.


Pricing Algorithms & Collusion, Maurice Stucke Jan 2019

Pricing Algorithms & Collusion, Maurice Stucke

Scholarly Works

No abstract provided.


Brief Of Tax Law Professors As Amici Curiae In Support Of Petitioner, Edward A. Zelinsky Jan 2018

Brief Of Tax Law Professors As Amici Curiae In Support Of Petitioner, Edward A. Zelinsky

Amicus Briefs

Amici are professors of tax law at universities across the United States. As scholars and teachers, they have considered the doctrinal roots and practical consequences of judicial limits on state and local taxation. Amici join this brief solely on their own behalf and not as representatives of their universities. A full list of amici appears in the Appendix to this brief.


Reforming The True-Sale Doctrine, Heather Hughes Jan 2018

Reforming The True-Sale Doctrine, Heather Hughes

Articles in Law Reviews & Other Academic Journals

No abstract provided.


Take Time To Wander Outside Your Comfort Zone, David Spratt Jan 2018

Take Time To Wander Outside Your Comfort Zone, David Spratt

Articles in Law Reviews & Other Academic Journals

No abstract provided.


Sign Or Die: The Threat Of Imminent Physical Harm And The Doctrine Of Duress In Contract Law, Daniel P. O'Gorman Jan 2018

Sign Or Die: The Threat Of Imminent Physical Harm And The Doctrine Of Duress In Contract Law, Daniel P. O'Gorman

Faculty Scholarship

No abstract provided.


The Market For Software Innovation Through The Lens Of Patent Licenses And Sales, Colleen V. Chien Jan 2017

The Market For Software Innovation Through The Lens Of Patent Licenses And Sales, Colleen V. Chien

Faculty Publications

Software innovation is transforming the US economy. Yet our understanding of how patents and patent transactions support this innovation is limited, in part because of a lack of public information about patent licenses and sales. Claims about the patent marketplace, for example, extolling the virtues of intermediaries like non-practicing entities, or questioning the social utility of ex post patent licenses, tend not to be grounded in empirical evidence. This article brings much-needed data to the policy debate by analyzing transactional data from several proprietary databases of patent licenses and transfers, and reporting several novel findings. First I find that, despite …


Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky Nov 2016

Brief Of Interested Law Professors As Amici Curiae Supporting Petitioner, Edward A. Zelinsky

Amicus Briefs

Amici curiae are 14 professors of law who have devoted much of their teaching and research to the area of state taxes and the role of state tax policy in our federal system. The names and affiliations (for identification purposes only) of amici are included in an addendum to this brief. The amici are concerned with the effect of this Court’s dormant Commerce Clause jurisprudence on the development of fair and efficient state tax systems. No decision of this Court has had more effect on state sales and use tax systems than Quill Corporation v. North Dakota. We believe …


Service, Sale And Marketing Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy Feb 2016

Service, Sale And Marketing Of Alcohol For The Tourism, Hospitality And Retail Industries, James Peter Murphy

Conference papers

The responsible service, sale and marketing of alcohol for the tourism, hospitality and retail industries is crucial those working in the tourism, hospitality, culinary arts and retail industries including those in supervisory and management positions. This presentation explored a wide range of topics associated with sale and service of alcohol in these inter-related industries. Its aim was to provide attendees with a greater awareness of the effects of alcohol, and of their moral and legal obligations to act responsibly when supplying alcohol beverages or when dealing with alcohol misuse in their respective workplace. This presentation was also created to coincide …


Review Of The Effectiveness Of The 1.30am Lock Outs, 3am Cessation Of Liquor Sales, 10pm Take-Away Liquor Laws And The Annual Liquor Licence Fee Program, Julia Quilter, Luke J. Mcnamara Jan 2016

Review Of The Effectiveness Of The 1.30am Lock Outs, 3am Cessation Of Liquor Sales, 10pm Take-Away Liquor Laws And The Annual Liquor Licence Fee Program, Julia Quilter, Luke J. Mcnamara

Faculty of Law, Humanities and the Arts - Papers (Archive)

No abstract provided.


Introducing The 'New Handshake' To Expand Remedies And Revive Responsibility In Ecommerce, Amy J. Schmitz Jul 2015

Introducing The 'New Handshake' To Expand Remedies And Revive Responsibility In Ecommerce, Amy J. Schmitz

Faculty Publications

There was a time when individuals would meet in person to make purchases and do deals. They would discuss the terms, assess the trustworthiness and character of their contracting partners, and conclude the deal with a handshake. The handshake helped ensure the enforcement of the deal without need for the rule of law or legal power. That handshake was one’s bond — it was a personal trust mark. With the emergence of eCommerce, however, that handshake has nearly disappeared along with the sense of responsibility it inspired. Accordingly, this article discusses how this has impacted consumers’ access to remedies regarding …


Tesla And The Car Dealers' Lobby, Daniel A. Crane Jun 2014

Tesla And The Car Dealers' Lobby, Daniel A. Crane

Articles

Tesla Motors, the offspring of entrepreneur Elon Musk (who brought us Pay-Pal and SpaceX), is the most exciting automotive development in many decades and a marquee story of American technological dynamism and innovation. The company’s luxury electric cars have caused a sensation in the auto industry, including a review by Consumer Reports calling Tesla’s Model S the best car it ever tested. Despite the acclaim, Tesla faces enormous challenges Despite the acclaim, Tesla faces enormous challenges in penetrating an automotive market that has been dominated for a century by internal combustion engines. Not only must it build cars that customers …


Females On The Fringe: Considering Gender In Payday Lending Policy, Amy J. Schmitz Jan 2014

Females On The Fringe: Considering Gender In Payday Lending Policy, Amy J. Schmitz

Faculty Publications

Payday lending may provide a much-needed safety net for some consumers in need of quick cash for emergencies. However, data suggest that most payday loan borrowers become repeat users caught in a cycle of high-cost debt. Furthermore, empirical evidence indicates consistent overrepresentation of women, including many single mothers, among payday loan borrowers. This takes a toll not only on these women and their families, but also on society as a whole. Indeed, context matters in payday lending debates. It is thus time to think creatively and consider contextualized programs that aim to increase women’s and all consumers’ safe borrowing options, …


Sex Matters: Considering Gender In Consumer Contracts, Amy J. Schmitz Apr 2013

Sex Matters: Considering Gender In Consumer Contracts, Amy J. Schmitz

Faculty Publications

We hear about the so-called “War on Women” and persisting salary gaps between men and women in the popular media, but contracts scholars and policymakers rarely discuss gender. Instead, dominant voices in the contracts field often reflect classical and economics-driven theories built on assumptions of gender neutral and economically rational actors. Furthermore, many mistakenly assume that market competition and antidiscrimination legislation address any improper biases in contracting. This Article therefore aims to shed light on gender’s importance by distilling data from my own e-survey of Colorado consumers along with others’ research regarding gender differences in contract outcomes, interests and behaviors. …


Taxing Facebook Code: Debugging The Tax Code And Software, Xuan-Thao Nguyen, Jeffrey A. Maine Jan 2012

Taxing Facebook Code: Debugging The Tax Code And Software, Xuan-Thao Nguyen, Jeffrey A. Maine

Articles

This article sets out to analyze both intellectual property laws and tax systems as applied to computer software. It analyzes software within intellectual property's established doctrinal framework, a difficult task due to the fact that software can encompass some combination of the traits of copyrights, trade dress, patents, and trade secrets. It then examines both the federal and state tax systems governing software. It shows that fitting software within current tax schemes presents unique challenges, as software contains both tangible and intangible elements, is subject to varying intellectual property protections, and can be delivered through various media. The article argues …


Mcdonald, Dan Allyn, 1905-1974 - Collector (Mss 343), Manuscripts & Folklife Archives Apr 2011

Mcdonald, Dan Allyn, 1905-1974 - Collector (Mss 343), Manuscripts & Folklife Archives

MSS Finding Aids

Finding aid only for Manuscripts Collection 343. Correspondence, legal papers, financial records and sundry other documents related to Eugene Scott Brown and his father-in-law, Gilbert Marshall Mulligan, attorneys of Scottsville, Allen County, Kentucky. Also includes stray Allen County court records, research notes related to the Civil War, and records about early telephone service in Allen County.


Gain From The Sale Of An Income Interest In A Trust, Douglas A. Kahn Jan 2010

Gain From The Sale Of An Income Interest In A Trust, Douglas A. Kahn

Articles

A tax doctrine that is related to the anticipatory assignment of income doctrine, but yet different from that doctrine is variously referred to as the "substitute for ordinary income doctrine" or the "anticipation of income doctrine." This latter doctrine arises on the sale of an item. The test often utilized to determine whether that latter doctrine applies is whether the sale of an item substantively represents the receipt of a substitute for future income - i.e., are the proceeds of the sale given "in lieu of" ordinary income that the seller would have otherwise received at a later date. The …


After The Battle Of The Forms, Francis J. Mootz Iii Jan 2008

After The Battle Of The Forms, Francis J. Mootz Iii

Scholarly Works

Commercial parties continue to fight the battle of the forms, but electronic contracting is quickly rendering this practice obsolete. In this article I assess the legal landscape for commercial parties after the battle of the forms. In Section I, I briefly describe the (relatively) settled law under U.C.C. § 2-207. I then describe how these rules permit commercial parties to erect a force-field to protect themselves from being subjected to unwanted terms, and the developments in web-based contracting and recent case law applying contract formation principles to electronic contracting. Finally, I discuss how the growth of electronic contracting will eliminate …


Funky Mussels, A Stolen Car, And Decrepit Used Shoes: Non-Conforming Goods And Notice Thereof Under The United Nations Sales Convention, Harry Flechtner Jan 2008

Funky Mussels, A Stolen Car, And Decrepit Used Shoes: Non-Conforming Goods And Notice Thereof Under The United Nations Sales Convention, Harry Flechtner

Articles

This is a draft of a paper that will appear in a forthcoming issue of the Boston University International Law Journal. This paper, which derives from comments delivered at a 2006 conference held at Istanbul (Turkey) Bilgi University, gives an overview of Part III, Chapter II, Section II of the United Nations Convention on Contracts for the International Sale of Goods (CISG). This portion of the Convention encompasses provisions addressing a number of critical issues, including the seller's obligations concerning the quality (Article 35), title (Article 41) and intellectual property aspects (Article 42) of goods sold in a transaction governed …


Uniform Commercial Code Survey: Sales, Keith A. Rowley, Carolyn L. Dessin, Larry T. Garvin, Robyn L. Meadows Jan 2007

Uniform Commercial Code Survey: Sales, Keith A. Rowley, Carolyn L. Dessin, Larry T. Garvin, Robyn L. Meadows

Scholarly Works

2006 Uniform Commercial Code Survey: Sales


Bankruptcy Fire Sales, Lynn M. Lopucki, Joseph W. Doherty Jan 2007

Bankruptcy Fire Sales, Lynn M. Lopucki, Joseph W. Doherty

UF Law Faculty Publications

For more than two decades, scholars working from an economic perspective have criticized the bankruptcy reorganization process and sought to replace it with market mechanisms. In 2002, Professors Douglas G. Baird and Robert K. Rasmussen asserted in The End of Bankruptcy, an article published in the Stanford Law Review, that improvements in the market for large, public companies had rendered reorganization obsolete. Going concern value could be captured through sale. This article reports the results of an empirical study comparing the recoveries in bankruptcy sales of large public companies in the period 2000-2004 with the recoveries in bankruptcy reorganizations during …


Uniform Commercial Code Survey: Sales, Keith A. Rowley, Carolyn L. Dessin, Larry T. Garvin, Robyn L. Meadows Jan 2006

Uniform Commercial Code Survey: Sales, Keith A. Rowley, Carolyn L. Dessin, Larry T. Garvin, Robyn L. Meadows

Scholarly Works

2005 Uniform Commercial Code Survey: Sales


Uniform Commercial Code Survey: Sales, Keith A. Rowley, Carolyn L. Dessin, Larry T. Garvin, Robyn L. Meadows Jan 2005

Uniform Commercial Code Survey: Sales, Keith A. Rowley, Carolyn L. Dessin, Larry T. Garvin, Robyn L. Meadows

Scholarly Works

2004 Uniform Commercial Code Survey: Sales.


Let's Make It Official: Adding An Explicit Preplan Sale Process As An Alternative Exit From Bankruptcy, George Kuney Apr 2004

Let's Make It Official: Adding An Explicit Preplan Sale Process As An Alternative Exit From Bankruptcy, George Kuney

Scholarly Works

No abstract provided.


Chuck And Steve's Peccadillo (Symposium: Threats To Secured Lending And Asset Securitization), James J. White Jan 2004

Chuck And Steve's Peccadillo (Symposium: Threats To Secured Lending And Asset Securitization), James J. White

Articles

Are investors in securitized receivables to be treated as the owners of an asset whose sale has taken it beyond the reach of the trustee in bankruptcy of their sellers? O are they to be treated as holders of a security interest in the transferred asset who have left behind an interest in the sellers' hands that would cause the asset to be subject to claims and interference by the sellers' grasping trustee? By adopting contrasting-arguably conflicting-statements in two subsections of a single section, the drafters of 1999 Article 9 have thrust this issue in the faces of courts and …


Let's Make It Official: Adding An Explicit Preplan Sale Process As An Alternative Exit From Bankruptcy, George Kuney Jan 2004

Let's Make It Official: Adding An Explicit Preplan Sale Process As An Alternative Exit From Bankruptcy, George Kuney

College of Law Faculty Scholarship

No abstract provided.


Death And Resurrection Of Secured Credit, James J. White Jan 2004

Death And Resurrection Of Secured Credit, James J. White

Articles

The Bankruptcy Reform Act of 1978 (the Code) posed palpable threats to secured creditors. It was drafted by a commission that was at least as concerned with the rights of debtors as with the rights of creditors. It was modified and adopted by a Congress that might have been the most liberal since World War II and signed into law by President Carter at the apogee of the left's power, two years before the Reagan election that marked the rise of the right and the beginning of the left's decline. The power of the left was exerted most forcefully on …


The Waning Importance Of Revisions To U.C.C. Article 2, Gregory E. Maggs Jan 2003

The Waning Importance Of Revisions To U.C.C. Article 2, Gregory E. Maggs

GW Law Faculty Publications & Other Works

Article 2 of the Uniform Commercial Code governs contracts for the sale of goods. This article seeks to show that, however urgent the need to modernize Article 2 was in 1990, this need ironically has waned with the passage of time. Article 2 requires less change now than it did a decade ago to meet the requirements of modern commerce. The article supports this claim by looking at three very significant developments that have occurred since 1990: the growth of electronic commerce, the decision not to address software licenses in article 2, and the accumulation of a decade of precedents …


Default Rules In Sales And The Myth Of Contracting Out, James J. White Jan 2002

Default Rules In Sales And The Myth Of Contracting Out, James J. White

Articles

In this article, I trace the dispute in the courts and before the ALI and NCCUSL over the proper contract formation and interpretation default rules. In Part II, I consider the Gateway litigation. In Part III, I deal with UCITA and the revision to Article 2. In Part IV, I consider the merits of the competing default rules.