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Articles 1 - 5 of 5
Full-Text Articles in Law
A New Wound For Old Scars: Why Act 1036 Of 2021 Is Unconstitutional And Why The Arkansas Retroactive-Legislation Doctrine Should Change, Bryce Jefferson
A New Wound For Old Scars: Why Act 1036 Of 2021 Is Unconstitutional And Why The Arkansas Retroactive-Legislation Doctrine Should Change, Bryce Jefferson
Arkansas Law Notes
In 2021, the Arkansas General Assembly overwhelmingly approved Act 1036, the Justice for Vulnerable Victims of Sexual Abuse Act. This Act amends the statute of limitations for “vulnerable victims” of sexual abuse. The Act allows a person who was either disabled, a minor, or both at the time he or she was a victim of sexual abuse to bring a civil action against an alleged abuser until the age of fifty-five (55)—replacing the former statutory age limit of twenty-one (21). The Act also revives previously time-barred claims for a period not earlier than six (6) months after and not later …
Ordered Into Oblivion: How Courts Have Rendered The Georgia Whistleblower Act Useless, And How To Fix It, Micah Barry
Ordered Into Oblivion: How Courts Have Rendered The Georgia Whistleblower Act Useless, And How To Fix It, Micah Barry
Seattle Journal for Social Justice
No abstract provided.
An "Outside Limit" For Refund Suits: The Case Against The Tax Exception To The Six-Year Bar On Claims Against The Government, Adam Gustafson
An "Outside Limit" For Refund Suits: The Case Against The Tax Exception To The Six-Year Bar On Claims Against The Government, Adam Gustafson
Adam R.F. Gustafson
Longstanding judicial precedent and the official position of the IRS agree that federal tax refund suits are limited only by the two-year statute of limitations of § 6532(a)(1) of the Internal Revenue Code, which is triggered only when the IRS mails the claimant a notice of disallowance. This Article contends that tax refund litigation is also governed by the six-year limitation of 28 U.S.C. § 2401(a) on “every civil action commenced against the United States,” which is triggered upon the accrual of a claim. The Supreme Court alluded to this dual-limitation scheme in 2008 in United States v. Clintwood Elkhorn …
Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson
Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson
Scholarly Publications
The title of an article of mine in the Fall 2009 issue of the NewsQuarterly asked “What’s Next in the Section 6501(e) Overstated Basis Controversy?” The Tax Court answered that question on May 6, 2010, in its decision Intermountain Insurance Service of Vail, LLC v. Commissioner, 134 T.C. No. 11. In that decision, the court invalidated two temporary regulations that had been issued on September 24, 2009: sections 301.6229(c)(2)-IT and 301.6501(e)-IT.
Enforcement Issues In Water Pollution Control, Henry W. Ipsen
Enforcement Issues In Water Pollution Control, Henry W. Ipsen
Water Quality Control: Integrating Beneficial Use and Environmental Protection (Summer Conference, June 1-3)
29 pages.