Open Access. Powered by Scholars. Published by Universities.®
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Law
Circuit Splits And Empiricism In The Supreme Court, Karen M. Gebbia
Circuit Splits And Empiricism In The Supreme Court, Karen M. Gebbia
Pace Law Review
This Article demonstrates, empirically rather than merely in theory, how a failure to do so leads to unreliable conclusions concerning the relationship between the Supreme Court and the circuit courts of appeal. Specifically, commentators routinely misapply facially accurate raw data regarding the rate at which the Court reverses circuit court decisions to support unreliable conclusions regarding the comparative degree of accord between the Court and individual circuits. Commentators and the popular press then employ these unreliable conclusions to draw unsupported inferences regarding the reasons for supposed discord between the Court and the circuits, and to urge fundamental institutional reforms ranging …
Foreword: The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
Foreword: The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
Elisabeth Haub School of Law Faculty Publications
Sophisticated trust and estate counsel must keep up with near-daily developments in the substantive state law of wills, trusts and estates, as well as state and federal laws of wealth transfer taxation. Because of the sheer volume of statutory law and administrative regulations that estate planners must master, it is easy to lose sight of the important role that federal courts play in shaping the field of estate planning. Federal tax cases are routinely heard by the United States Tax Court, the Federal District Courts, the Court of Federal Claims and appellate courts in all circuits. Yet very few tax …