Law Commons^™

Scotus Rules For Whistleblowers: What Eliminating The Retaliation Requirement For A Sarbanes-Oxley Discrimination Claim Means For The Future Of Corporate Whistleblowing, Abigail Pezzolo

The Journal of Business, Entrepreneurship & the Law

This comment analyzes the Supreme Court’s landmark decision in Murray v. UBS Securities, LLC. The author examines how the Court addressed the significant "information asymmetry" that often leaves employees unable to prove an employer's specific retaliatory intent. By confirming that plaintiffs are not required to provide proof of "retaliatory animus," the decision reinforces the "contributing-factor" burden-shifting framework established under the Sarbanes-Oxley Act (SOX). Pezzolo argues that this holding is a critical victory for whistleblowers, as it lowers the evidentiary hurdles for those reporting financial misconduct and encourages corporations to implement more robust internal transparency systems. Ultimately, the article situates this …

Diverging Views On Class Certification In The Insurance Industry: Uniform Valuation Methods For Totaled Vehicles, Celine Makhani

The Journal of Business, Entrepreneurship & the Law

This comment explores the legal challenges surrounding how insurance companies calculate the "actual cash value" of totaled vehicles . The author focuses on the controversial use of "negotiation adjustments"—deductions insurers apply based on the assumption that buyers typically negotiate car prices downward—which policyholders argue systematically undervalues their claims. The central conflict of the article is a significant circuit split: while the Ninth Circuit in Jama v. State Farm recently allowed these claims to proceed as class actions, the Fifth Circuit in Sampson v. USAA reached the opposite conclusion, requiring individual proof of harm for each policyholder . Makhani analyzes these …

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung

The Journal of Business, Entrepreneurship & the Law

This article examines the modern Economic Substance Doctrine (ESD) through the framework of the Tax Court's decision in Patel v. Commissioner. The author argues that Patel serves as a "doctrinal reset," restoring the ESD to its intended role as a narrow, purpose-driven judicial backstop rather than a generalized anti-abuse tool. Central to this analysis is the reemergence of a "relevance" inquiry, which requires courts to determine if the ESD applies to a transaction at all—based on pre-codification common law—before engaging the statutory two-prong test under Section 7701(o) . While the court in Patel ultimately found the doctrine relevant and sustained …

Guarding The Game: Building A Defensive Line Between Athletes' Biometric Data And Gambling Interests, Caroline Hébert

The Journal of Business, Entrepreneurship & the Law

This comment examines the intersection of wearable technology, professional sports, and the burgeoning sports betting industry. Focusing primarily on the National Football League (NFL), the author explores how biometric markers such as heart rate, stress levels, and fatigue—originally intended for player health and performance—are increasingly targeted for commercialization in the gambling market. The comment provides a critical analysis of the current legal landscape, noting that existing frameworks like HIPAA and GINA, as well as current Collective Bargaining Agreements (CBAs), offer insufficient protections for athletes' sensitive personal data. Hébert identifies key points of exploitation by third-party vendors and highlights the conflicting …

Mengkritisasi Eksistensi Sippt Dan Sp3l Sebagai Pengendali Pembangunan Fisik Kota Di Dki Jakarta, Arie Sukanti Hutagalung

Jurnal Hukum & Pembangunan

Abstract

Hak Atas Pendldlkan Sebagai Hak Asasi Manusia Dan Implementasinya Dalam Perspektlf Propinsi Nanggroe Aceh Darussalam (Nad), Satya Arinanto

Jurnal Hukum & Pembangunan

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Pergulatan Globalitas Vs Lokalitas Dalam Hukum Indonesia, Agus Brotosusilo

Jurnal Hukum & Pembangunan

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Tentang Kebijaksanaan Pemerintah, D.A. Sumantri

Jurnal Hukum & Pembangunan

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Peta Mutkahir Hak Kekayaan Intelektual Indonesia, Achmad Zen Umar Purba

Jurnal Hukum & Pembangunan

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Peristlwa 11 September 2001 Dan Penyerangan Amerika Serikat Di Afghanistan Ditinjau Dari Segi Hukum Internasional, Sri Setianingsih Suwardi

Jurnal Hukum & Pembangunan

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Pemilihan Preslden 2000 Dl Amerika Serikat, Harun Alrasid

Jurnal Hukum & Pembangunan

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Hukum Islam Dan Pelaksanaannya Di Indonesia, Nunung Wirdyaningsih

Jurnal Hukum & Pembangunan

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Kerjasama Asean Dalam Menanggulangi Kejahatan Pencucian Uang Lintas Negara, Muhammad Mustofa

Jurnal Hukum & Pembangunan

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Azas Pelengkap Statuta Roma 1998 Tentang Pengadilan Pidana Internasional, H. Suwardi Martowirono

Jurnal Hukum & Pembangunan

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Uu Yayasan No. 16 Tahun 2001 Dan Transparansi Kegiatan Usaha Yayasan, Chatamarrasjid Ais

Jurnal Hukum & Pembangunan

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Yurisdiksi Dan"Admissibility" Pengadilan Pidana Internasional, Muladi Muladi

Jurnal Hukum & Pembangunan

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Hilangnya Kewarganegaraan Indonesia, Sophian Marthabaya

Jurnal Hukum & Pembangunan

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Studying Supreme Court Advocacy: A Response To The Scotus Tournament, Margaret H. Lemos

Duke Law Journal Online

No abstract provided.

Trust In Government: How Sex, Race, And Ideology Shape Confidence In State And National Officials, Holden A. Mattison

Honors Theses

This research examines how sex, race, and political ideology shape individual trust in state and national government officials, with a particular focus on Mississippi as a case study. Drawing on data from the Mississippi Poll (2010-2014) and the 2024 American National Election Study (ANES), the research analyzes both bivariate and multivariate relationships to assess how demographic and ideological factors influence political trust across institutional levels. The findings reveal that race and ideology are significant predictors of trust at the state level, while sex has little effect. Whites and conservatives are generally more likely to express trust in state officials, whereas …

Sumbangan Pemikiran Terhadap Ruu Profesi Advokat, Akhiar Salmi

Jurnal Hukum & Pembangunan

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Transaksi Bisnis Internasional Dalam Kaitannya Dengan Peradilan Niaga, Hikmahanto Juwana

Jurnal Hukum & Pembangunan

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Tinjauan Yuridis Masalah Secondary Mortgage Facility ("Smf") Di Indonesia, Arie S. Hutagalung

Jurnal Hukum & Pembangunan

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Penanganan Permasalahan Bahasa Dalam Pembinaan Hukum Indonesia, Ab Massier

Jurnal Hukum & Pembangunan

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Menegakkan Kembali Citra Kekuasaan Kehakiman: Peranan Pengadilan Dalam Negara Hukum Indonesia Baru, Mardjono Reksodiputro

Jurnal Hukum & Pembangunan

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Pelaksanaan Azas·Azas Pemilu Dalam Undang-Undang Pemilu (Studi Kasus Dki Jakarta Tahun 1987), Abdu! Bari Azed

Jurnal Hukum & Pembangunan

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Hukum Dan Pembiasan Politik Di Indonesia, Kuneng Mulyadi

Jurnal Hukum & Pembangunan

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Menanti Lahirnya Undang-Undang Pinjaman Luar Negeri, Yuli Indrawati

Jurnal Hukum & Pembangunan

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Tinjauan Terhadap Uu Kejaksaan Dan Draft Ruu Kejaksaan, Topo Santoso

Jurnal Hukum & Pembangunan

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Mahkamah Kriminal Internasional Untuk Bekas Rwanda Dan Yugoslavia Ditinjau Dari Segi Hukum Internasional Publik, Sri Setianingsih Suwardi

Jurnal Hukum & Pembangunan

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