Law Commons^™

What Would Henry Simons Do?: Using An Ideal To Shape And Explain The Economic Substance Doctrine, Charlene Luke

UF Law Faculty Publications

The law and policy governing tax shelters is incomplete, sometimes contradictory, and occasionally incoherent. Indeed, consensus has yet to emerge even as to which transactions should bear the tax shelter label. Often reform efforts are grounded in theories that are largely external to tax law—for example, economic theory relating to incentives. Fewer approaches rely on intrinsic tax policies, including that most fundamental of income tax principles—the Schanz-Haig-Simons income concept ("H-S"). Under H-S, an income tax base should be expansive, requiring inclusion of an individual's increases in wealth and allowing reductions only for non-personal costs that reduce wealth. This Article seeks …

Three Meta-Lessons Government And Industry Should Learn From The Bp Deepwater Horizon Disaster And Why They Will Not, Alyson C. Flournoy

UF Law Faculty Publications

There are many law and policy lessons to be learned from the BP Deepwater Horizon disaster and its aftermath. Some are lessons specific to the BP oil well blowout. Regrettably, Congress has failed to enact even these critical reforms, although some important regulatory reforms have been adopted. This Article focuses on three broader lessons that this disaster should also teach, but that are very unlikely to be learned; lessons that could help to reduce the risk of future disasters. These meta-lessons suggest the need to: (1) learn from the next disaster—not the last one; (2) learn from the blueprint of …

Veterans Benefits In 2010: A New Dialogue Between The Supreme Court And The Federal Circuit, Paul R. Gugliuzza

UF Law Faculty Publications

The Supreme Court of the United States rarely grants certiorari in a veterans benefits case. Congress gave the United States Court of Appeals for the Federal Circuit exclusive jurisdiction over veterans appeals in 1988 but, until 2009, the Supreme Court had reviewed only two Federal Circuit veterans decisions. In the 2010 Term, however, the Court decided its second veterans case in less than two years. Although patent lawyers are familiar with a trend of increasing Supreme Court interest in the Federal Circuit’s work, little attention has been paid to the similar, albeit incipient, trend that may be emerging in the …

Justice, Employment, And The Psychological Contract, Larry A. Dimatteo, Robert C. Bird, Jason A. Colquitt

UF Law Faculty Publications

The paper is a multidisciplinary collaboration between contract law, employment law and management scholars and draws from the fields of law, management, and psychology. After reviewing and noting the gaps in the employment and justice literatures, this paper presents the findings of a survey of 763 participants to measure whether certain variables—procedural and substantive fairness, as well as educating employees on the principle of employment at will—impact the propensities of employees to retaliate and litigate at the time of discharge.

The survey results are significant and striking. We find statistically significant reductions in retaliation and litigation rates when survey respondents …

Parental Involvement Laws And New Governance, Rachel Rebouché

UF Law Faculty Publications

The stated objectives of parental involvement laws are to protect the health and well-being of minors and to encourage dialogue between parents and adolescents about pregnancy options. Yet decades of studies urge that parental involvement laws do not meet these purposes. Adding to this research, a new ethnography of professionals who implement parental involvement statutes seeks to demonstrate how notice and consent laws and the judicial bypass work in practice. Over the last two years, a non-profit organization, the National Partnership for Women & Families, interviewed 155 lawyers, advocates, judges, health care providers, and court clerks who assist minors in …

What Kind Of Environment Do We Owe Future Generations?, Neil H. Buchanan

UF Law Faculty Publications

Despite widely held beliefs that current generations bear heavy obligations to look out for the welfare of future generations, the philosophical case in support of such intergenerational obligations is surprisingly tentative. Moreover, quantifying any such obligations is subject to even greater uncertainty. Even so, current generations bring future generations into existence in the knowledge that doing so will put a claim on resources that could have been used to reduce suffering among people who are already alive. The choice to allow living people to suffer and die, and instead to bring forth more people in the future, thus implies a …

Good Deficits: Protecting The Public Interest From Deficit Hysteria, Neil H. Buchanan

UF Law Faculty Publications

President Obama has come under increasingly fierce criticism for the size of the federal budget deficit, as both Democratic and Republican politicians loudly proclaim that federal spending should be cut. This article explains why such anti-deficit fervor is misguided and simplistic, and why, perhaps counter-intuitively, cutting government spending can hurt the country, rather than help it, in both the short run and the long run. In the short run, cutting deficit spending can be disastrous to the economy, especially if the economy is already in decline. In addition, because the federal budget fails to separate spending that provides long-term benefits …

University Of Baltimore Law Review Volume 41 Number 1 (Fall 2011) Front Matter

University of Baltimore Law Review

No abstract provided.

Global Laws, Local Lives: Impact Of The New Regionalism On Human Rights Compliance, Stephen J. Powell, Patricia Camino Pérez

UF Law Faculty Publications

Continuation of the brisk pace of international economic growth with its necessarily increased use of natural resources—often at unsustainable levels—and its higher levels of pollution—often at the cost of citizen health—combine with the rules of the global trading system to threaten human rights to health, to freedom from forced or child labor, to non-discrimination, to a fair wage, to a healthy environment, even to democratic governance and participation in the political process. As a result, in recent years a growing number of economists begrudgingly acknowledge the incontrovertible—although presently dysfunctional—linkage between trade and human rights and the need to integrate these …

Perspective: Massachusetts' Health Care Reform And Emergency Department Utilization, Christopher Chen, Gabriel Scheffler, Amitabh Chandra

Articles

No abstract provided.

A Behavioral Framework For Securities Risk, Tom C.W. Lin

UF Law Faculty Publications

This article provides the first critical analysis and redesign of the existing securities risk disclosure framework given new insights from the emerging, interdisciplinary field of behavioral economics. Disclosure is the principle at the heart of federal securities regulation. Beneath that core principle of disclosure is the basic assumption that the reasonable investor is the idealized über-rational person of neoclassical economic theory. Therefore, once armed with the requisite information investors presumably can protect themselves through rational choice. Descriptively, however, real investors are not like their rational, neoclassical kin. This article examines this incongruence between the idealized rational investor and the imperfect …

Recent Developments In Federal Income Taxation: The Year 2010, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons

UF Law Faculty Publications

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the year 2010--and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted--unless one of us decides to go nuts and spend several pages writing …

A Yellow Light For “Green Zoning”: Some Words Of Caution About Incorporating Green Building Standards Into Local Land Use Law, Michael Allan Wolf

UF Law Faculty Publications

The focus of this essay is a growing practice to which we can attach the label “Green Zoning” — the incorporation of LEED and competing privately generated standards into local government law, as part of the existing zoning or land use ordinance, or as a free-standing green building ordinance. After reviewing some of the pertinent literature on this topic, this essay will highlight and provide illustrations of six problems with Green Zoning practices: 1. The Delegation Problem — Can and should local laws be based on a moving target (standards set by private parties that continue to change and evolve)? …

Open Government And The Implementation Of The Dodd-Frank Act, Caroline Bradley

Articles

No abstract provided.

Comments: Separating The Employee From The Citizen: The Social Science Implications Of Garcetti V. Ceballos, Diane Norcross

University of Baltimore Law Review

No abstract provided.

Fraud—Rights Of Action And Defenses: Statute Of Frauds Does Not Preclude The Assertion Of A Deceit Claim, Christel Croxen

North Dakota Law Review

No abstract provided.

Discourse Norms As Default Rules: Structuring Corporate Speech To Multiple Stakeholders, David Yosifon

Faculty Publications

This Article analyzes corporate speech problems through the framework of corporate law. The focus here is on the "discourse norms" that regulate corporate speech to various corporate stakehold-ers, including shareholders, workers, and consumers. I argue that these "discourse norms" should be understood as default terms in the "nexus-of-contracts" that comprises the corporation. Having reviewed the failure of corporate law as it bears on the interests of non-shareholding stakeholders such as workers and consumers, I urge the adoption of prescriptive discourse norms as an approach to reforming corporate governance in a socially useful manner.

Predicting Patent Litigation, Colleen Chien

Faculty Publications

Patent lawsuits are disruptive, unpredictable, and costly. The inability to anticipate patent litigation makes it practically uninsurable, exposes companies to late-stage suits, and drives companies to rapidly accumulate patents in order to ward off litigation. This article confronts this systemic problem, by examining the factors that lead a particular patent to be litigated – only around 1% of patents ever is. It relates the eventual litigation of a patent to earlier events in the patent’s life, including changes in ownership of the patent (assignments, transfers, and changes in owner size), continued investment in the patent (reexamination, maintenance fees), securitization of …

Anti-Cyber Bullying Statutes: Threat To Student Free Speech, John O. Hayward

Cleveland State Law Review

On October 17, 2006, Megan Meier, a thirteen-year-old girl in Dardenne Prairie, Missouri, who had been diagnosed with attention deficit disorder and depression, committed suicide because of postings on MySpace, an Internet social networking site, saying she was a bad person whom everyone hated and the world would be better off without. As a result, the state revised its harassment and stalking statutes to prohibit using electronic means to knowingly "frighten, intimidate, or cause emotional distress to another person."' At the time of this writing, twenty-one states have passed similar legislation with others sure to follow. Many of these statutes …

The Unconstitutionality Of Oklahoma's Sq 755 And Other Provisions Like It That Bar State Courts From Considering International Law, Penny M. Venetis

Cleveland State Law Review

This paper will discuss SQ 755's many legal deficiencies, focusing primarily on its constitutional infirmities. First, SQ 755 is a clear violation of the Supremacy Clause of Article VI of the U.S. Constitution. The prohibition on looking to international law requires that Oklahoma courts disregard U.S. treaty obligations, and the law of nations (also known as customary international law), which are all binding on American courts. Second, SQ 755 unconstitutionally limits a state's duty to give full faith and credit to the judicial decisions of other states. The law is clear that no state has the authority to condition its …

The Rise And Fall Of The Miranda Warnings In Popular Culture, Ronald Steiner, Rebecca Bauer, Rohit Talwar

Cleveland State Law Review

While Dickerson's rationale is certainly correct in presuming that those over thirty have already learned about the Miranda warning from decades of television, younger generations only have today's Miranda-less programming on which to form their assumptions about law enforcement. Miranda can still be found on television, but its presence has severely diminished over the years. If this trend continues, how will America's current youth internalize the Miranda warning in the way older generations have? Near-universal awareness of Miranda is an artifact of a shared popular culture in which the repetition of the warnings was pervasive and inescapable. But how can …

Tale Of Two Policies: A Defense Of China's Population Policy And An Examination Of U.S. Asylum Policy, Mona Ma

Cleveland State Law Review

The U.S. asylum law presents a distorted view of China's policy to the world and unfairly taints China's image in the international arena. It also undermines the effectiveness of the policy by encouraging Chinese citizens to break the law. This article advocates the repeal of IIRAIRA § 601 by demonstrating that China's population policy is a necessary and responsible social policy. Part II gives a brief history of the U.S. asylum law relating to China's population policy, including the pre-1996 court split on whether to grant Chinese nationals asylum based on violations of China's population policy. In re Chang, a …

Life, Death, And Iq: It's Much More Than Just A Score: Understanding And Utilizing Forensic Psychological And Neuropsychological Evaluations In Atkins Intellectual Disability/Mental Retardation Cases, John Matthew Fabian, William W. Thompson, Jeffrey B. Lazarus

Cleveland State Law Review

This article highlights best practices for assessing MR and ID in capital cases with an emphasis on Atkins trial preparation and potential problems the authors have noted through experience. These best practices in Atkins hearings concern issues for the lawyers, forensic psychologists, and neuropsychologists, which include:

1. Practice effects and IQ testing

2. Consistency of IQ scores over time

3. Flynn Effect

4. Malingering versus cognitive suboptimal effort

5. Lack of records indicating pre-age 18 diagnosis of MR/ID

6. Retrospective assessment of adaptive behaviors

7. Death row trends of increasing IQ over the years while incarcerated

8. Maladaptive behaviors versus …

Table Of Contents, Cleveland State Law Review

Cleveland State Law Review

No abstract provided.

Tweaking Tinker: Redefining An Outdated Standard For The Internet Era, Shannon M. Raley

Cleveland State Law Review

This Note argues that the Tinker standard needs to be reevaluated to encompass Internet-related cases both by eliminating the “on-campus” requirement and by further defining what constitutes a “substantial disruption.” The “on-campus” requirement should be eliminated for the following reasons: 1) lower federal courts already disregard this condition for Internet-related cases; 2) it leads students to abuse their First Amendment rights; and 3) this requirement threatens the safety of teachers, students, and other school personnel. Additionally, Tinker's “substantial disruption” prong would be better understood as a factors test. This ensures that schools utilize the same criteria in determining whether a …

Common Procedural And Jurisdictional Pitfalls To Avoid In Practicing Before The Arkansas Supreme Court, Megan Hargraves

University of Arkansas at Little Rock Law Review

No abstract provided.

Property Law - The Recreational Navigation Doctrine - The Use Of The Recreational Navigation Doctrine To Increase Public Access To Waterways And Its Effect On Riparian Owners, Clinton Lancaster

University of Arkansas at Little Rock Law Review

No abstract provided.

Are 'Voices For Justice' Heard: A Star-Studded Rally On Behalf Of The West Memphis Three Prompts The Delicate Question, Mara Leveritt

University of Arkansas at Little Rock Law Review

No abstract provided.

The Unpublished Rules Of The Arkansas Court Of Appeals: The Internal Rules And Procedures Of The Arkansas Court Of Appeals, Josephine Linker Hart, Guilford M. Dudley

University of Arkansas at Little Rock Law Review

No abstract provided.

Evidence - Privilege Law - How Arkansas's New Rule Of Evidence Codifies "Selective Waiver" Of The Attorney-Client Privilege And Work-Product Protection And An Argument For A More Moderate Approach, Jonathan D. Mcfadden

University of Arkansas at Little Rock Law Review

No abstract provided.