Law Commons^™

Recovery Of Interest On A Tax Underpayment Caused By A Tax Advisor's Negligence, Jacob L. Todres

Akron Tax Journal

In my view, this area is relatively straightforward. There are three views that have developed. Once the views are apprehended, it should be relatively easy for a court to choose which view to follow. By presenting and analyzing the three views, this area will be appropriately elucidated and subsequently given the thoughtful attention it warrants.

In Part II, I will focus upon each of the three views and explore the rationale for each view. In Part III, I will trace the development of each of the views, especially the minority view and more modem, intermediate view. The goal of this …

Recent Developments Concerning The Estate Tax Inclusion Of Transfers To A Family Limited Partnership, Brent B. Nicholson

Akron Tax Journal

After a brief examination of the statutory and regulatory background, this paper will summarize the significant cases prior to Shurtz, the significant cases in the last year, discuss the facts and holdings of Shurtz, and then outline the coordinates that have emerged to guide taxpayers

From The Great Depression To The Current Housing Crisis: What Code Section 108 Tells Us About Congress's Response To Economic Crisis, Monica D. Armstrong

Akron Tax Journal

This article will explore the development of section 108, using the three major economic crises mentioned above as a timeline. Part II discusses the judicial debate of whether gross income should include discharge of indebtedness. Part III discusses the development of the insolvency exception following the Supreme Court's decision in Kirby Lumber, which held that gross income includes discharge of indebtedness. More specifically, it provides a discussion of court decisions that carved out exceptions to Kirby Lumber to provide tax relief to struggling businesses impacted by the Great Depression. This part closes with a discussion of the codification of the …

Informal Claims For Refund - A Winding Road, William A. Neilson

Akron Tax Journal

In reviewing the manner in which courts have interpreted [the informal claim] doctrine, it appears that the doctrine can be more effective if steps are taken to create a definite set of rules for the doctrine's application, and if those rules are incorporated into the IRC or Treasury regulations. This Article, after briefly reviewing the history of the informal claim doctrine and its current form, will discuss the possibility of creating such rules.

Whose Body? Whose Soul? Medical Decision-Making On Behalf Of Children And The Free Exercise Clause Before And After Employment Division V. Smith, B. Jessie Hill

Faculty Publications

Within constitutional law, children’s rights have suffered from severe neglect. The issue of parents’ constitutional rights to deny children medical treatment based on religious belief is one area in desperate need of attention. Although the Supreme Court’s 199 decision in Employment Division v. Smith seemingly set forth a relatively clear rule regarding the availability of exemptions from generally applicable laws - such as those requiring parents to ensure that their children receive appropriate medical care - Smith has changed little in this realm, and if anything, it has only confused matters, highlighting the intractable nature of the issue. While Smith …

Born Criminal: The Criminalization Of African Americans, Debra Carolyn Wasserman

Theses Digitization Project

This study examined the factors that have contributed to the overrepresentation of Black Americans in the criminal justice system.

Is The Quest For Corporate Responsibility A Wild Goose Chase? The Story Of Lovenheim V. Iroquois Brands, Ltd., D. A. Jeremy Telman

Law Faculty Publications

Peter Lovenheim owned a small stake in Iroquois Brands, Ltd (Iroquois). He proposed that the corporation discontinue its distribution of one product, pâté de foie gras, because he objected to the treatment of the geese necessary to the production of the product. Under federal regulations, Iroquois was required to include such proposals in the proxy materials it sent out in advance of its annual shareholder meeting unless an exception applied. Iroquois Brands thought it could exclude the proposal because the product in question constituted a trivial part of its business. Lovenheim went to the District Court seeking an order requiring …

Her Choice, Her Problem: How Having A Choice Can Diminish Family Solidarity, Richard Stith

Law Faculty Publications

This Article explores a little-noticed dimension of abortion and assisted suicide (or voluntary euthanasia): how choosing to reject those options can have a negative impact on the legally authorized choosers. Women who refuse abortion may be blamed for their choice by boyfriends, neighbors, employers, and others. Similarly, infirm or dying persons may find family and other caregivers upset by their refusal to agree to assisted suicide when voluntary death seems the sensible option. Finally, the author questions whether a life chosen as an option can ever have the dignity of a life simply accepted, i.e., whether the child a mother …

To What Extent Is Judicial Intervention Against Torture A Hollow Hope: Reflections On The Israeli And American Judicial Experiences Since 2001, Sanford Levinson

Tulsa Law Review

This article was presented at the 2011 Symposium Honoring the Hon. Aharon Barak.

Judicial Conversations And Comparative Law: The Case Of Non-Hegemonic Countries, Daphne Barak-Erez

Tulsa Law Review

This article was originally presented at the 2011 Symposium Honoring the Hon. Aharon Barak.

The Judicial Discretion Of Justice Aharon Barak, Ariel L. Bendor, Zeev Segal

Tulsa Law Review

This paper was presented at the 2011 Legal Scholarship Symposium.

Almost Free: An Analysis Of Icann's 'Affirmation Of Commitments', A. Michael Froomkin

Articles

No abstract provided.

How Much Clinic For How Many Students?: Examining The Decision To Offer Clinics For One Semester Or An Academic Year, Kele Stewart

Articles

Many law schools are engaged in curricular reform aimed at more effectively preparing students for practice. Two publications that have influenced these reform efforts, Best Practices for Legal Education and the Carnegie Foundation's report Educating Lawyers: Preparation for the Profession of Law, suggest that there should be more clinical opportunities. With limited resources, there is an apparent tension between providing live-client clinics to as many students as possible versus a deeper clinical experience over an academic year. This Article examines the questions raised by a law school's decision to offer a clinic for one semester or two. In designing …

Follow The Leader?: Maryland's Response To The New Federal Stem Cell Guidelines, Michael Ulrich

The Appendix, Journal of Health Care Law & Policy

No abstract provided.

The Federalism Of Climex Lectularius: What Bed-Bugs Tell Us About Fifra Preemption In Pesticide Applicator Cases, David Beugelmans

The Appendix, Journal of Health Care Law & Policy

No abstract provided.

Buyer Beware: An Exploration Of Health Risks And Legal Policies In Favor Of A Labeling Requirement For Genetically Modified Organisms, Rebecca Jesada

The Appendix, Journal of Health Care Law & Policy

No abstract provided.

A Social Movement History Of Title Vii Disparate Impact Analysis, Susan Carle

Feminist Scholarship

This Article examines the history of Title VII disparate impact law in light of the policy and potential constitutional questions the Court’s recent decision in Ricci v. DeStefano raises. My analysis shows that, contrary to popular assumptions, disparate impact doctrine was not a last-minute, illconceived invention of the EEOC following Title VII’s passage. Instead, it arose out of a moderate, experimentalist regulatory tradition that sought to use laws to motivate employers to reform employment practices that posed structural bars to employment opportunities for racial minorities, regardless of invidious intent. Non-lawyer activists within the National Urban League first pioneered these experimentalist …

Introduction: Government Speech, B. Jessie Hill

Faculty Publications

Introduction to Law Review Law Review Symposium 2010: Government Speech: The Government's Ability to Compel and Restrict Speech, Cleveland, OH

Improving Health Care Outcomes Through Personalized Comparisons Of Treatment Effectiveness Based On Electronic Health Records, Sharona Hoffman, Andy Podgurski

Faculty Publications

Comparative effectiveness research (CER) is one of the Patient Protection and Affordable Care Act’s significant initiatives that aims to improve treatment outcomes and lower health care costs. This Article takes CER a step further and suggests a novel clinical application for it. The Article proposes the development of a national framework to enable physicians to rapidly perform, through a computerized service, medically sound personalized comparisons of the effectiveness of possible treatments for patients’ conditions. A treatment comparison for a given patient would be based on data from electronic health records of a cohort of clinically similar patients who received the …

Straight Is Better: Why Law And Society May Legitimately Prefer Heterosexuality, George W. Dent

Faculty Publications

America is embroiled in a culture war over homosexuality. The homosexual movement demands the end of “heteronormativity” - the social and legal preference for heterosexuality. It insists that “Gay Is Good” - just as good as heterosexuality. This article presents a defense of heteronormativity; it argues that straight is better. In particular, it argues that naturally conceiving, bearing and raising children is intrinsically good for parents; that it is both intrinsically and instrumentally good for children to be raised by their biological parents who are married to each other; and that traditional marriage is both intrinsically and instrumentally good for …

The Role Of Non-Utility Service Providers In Smart Grid Development: Should They Be Regulated, And If So, Who Can Regulate Them?, Andreas S.V. Wokutch

Colorado Technology Law Journal

No abstract provided.

Is The Sky Falling On The Content Industries?, Mark A. Lemley

Colorado Technology Law Journal

No abstract provided.

Santa Clara Magazine, Volume 53 Number 1, Summer 2011, Santa Clara University

Santa Clara Magazine

18 - WHAT DO INVESTORS REALLY WANT? By Meir Statman. A renowned behavioral finance expert reveals how our desires shape our actions when it comes to investing. (Hint: It's not just money that we're after.)

20 - LAW AT 100. A century of legal education at SCU. See snapshots from across the years-and look at the big picture of how the legal landscape has changed

22 - THE BIG IDEA!: Michael S. Malone '75, MBA '77 on Silicon Valley high tech gold and a brief history of intellectual property law.

24 - WOMEN'S WORK: Stephanie M. Wildman on jobs, the …

Santa Clara Magazine, Volume 53 Number 2, Fall 2011, Santa Clara University

Santa Clara Magazine

18 - CHANGE THE WORLD. OR AT LEAST HOW YOU SEE IT. Edited by John Deever and Steven Boyd Saum. The U.S. Peace Corps turned 50 this year, with more than 340 Santa Clara grads (and faculty and staff) having served as volunteers over the years. A few of them recount their time in-country-and where it's taken them.

26 - HOW CAN YOU DEFEND THOSE PEOPLE? by Steven Boyd Saum. Public defenders on the Homicide Task Force in Chicago have heard that question time and again. Between them, Robert Strunck '76 and Crystal Marchigiani '78 have some 40 years on …

The Board's Responsibility For Information Technology Governance, 28 J. Marshall J. Computer & Info. L. 313 (2011), Lawrence J. Trautman, Kara Altenbaumer-Price

UIC John Marshall Journal of Information Technology & Privacy Law

With accusations that boards of directors of financial institutions were asleep at the wheel while their companies engaged in risky behavior that erased millions of dollars of shareholder value and plunged the country into recession, increasing pressure is now being placed on public company boards to shoulder the burden of risk oversight for the companies they serve. This article provides an overview of some of the main considerations relative to every director’s duty to govern IT risk. In particular, this comment will address directors’ roles in the risk oversight of the corporations they serve, their role in governance of IT, …

Brief Of The John Marshall Law School Veterans Legal Support Center & Clinic, The Veterans Legal Assistance Clinic At Thomas Jefferson School Of Law, The Lewis B. Puller, Jr. Veterans Benefits Clinic At The College Of William & Mary, The Veterans Law Clinic At The North Carolina Central University School Of Law As Amici Curiae In Support Of Petitioners, Carder V. Continental Airlines (Supreme Court Of The United States 2011) (No. 10-1546), John Marshall Law School Veterans Legal Support Center & Clinic, Michael P. Seng, Brian Clauss

Court Documents and Proposed Legislation

No abstract provided.

The Resilience Principles: A Framework For New Ict Governance, Pierre De Vries

Colorado Technology Law Journal

No abstract provided.

Improving Clinical Judgment In Lawyering With Multidisciplinary Knowledge About Brain Function And Human Behavior: What Should Law Students Learn About Human Behavior For Effective Lawyering?, Beryl Blaustone

Publications and Research

No abstract provided.

What The Mississippi Personhood Amendment Tells Us About "Life", Caitlin Borgmann

Publications and Research

No abstract provided.

Sustainability: Can Law Meet The Challenge?, Rebecca Bratspies

Publications and Research

No abstract provided.