Law Commons^™

The Historical Origins Of The Multilateral Tax Convention, Reuven S. Avi-Yonah, Eran Lempert

Law & Economics Working Papers

This paper will survey the efforts to create a multilateral tax convention (MTC) from the beginnings of the international tax regime to the present day. The paper’s main contribution is to provide a historical analysis of the (failed) efforts to create a MTC from the beginnings of the ITR until the League of Nations (as contained in Part 1 to this paper). Part 2 of the paper serves to provide a brief modern context to the historical analysis from Part 1, covering why the multilateral instrument (MLI) that was included in BEPS 1.0 is not a true MTC, and secondly …

Dean's Desk: Recognizing Iu Maurer Alumnae Who Have Made A Difference, Christiana Ochoa

Christiana Ochoa (7/22-10/22 Acting; 11/2022-)

A couple weeks ago, I had the opportunity to welcome future law students as part of our annual Admitted Student Day. From their seats in the Kathleen and Ann DeLaney Moot Court Room, they look to the front of the room where they see the portraits of four trailblazing alumnae who have made indelible marks on the judiciary. Juanita Kidd Stout ’48, Sue Shields ’61, Linda Chezem ’71 and Loretta Rush ’83 all face out into the sea of newly admitted students who one day hope to forge paths of their own.As we celebrate Women’s History Month, I wanted to …

Ahs International, Llc V. Assembly Atlanta, Et. Al., Order On Defendant's Motion For Leave To Amend For Attorney's Fees, Kelly Lee Ellerbe

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Kolender’S Paper Earns Ohio Environmental Writing Award, James Owsley Boyd

Keep Up With the Latest News from the Law School (blog)

When a Norfolk Southern train derailed in East Palestine, Ohio, spilling hundreds of thousands of gallons of toxic chemicals into the soil, water, and air, Zoe Kolender knew the cleanup efforts would be an arduous task. But she also knew something most people don’t—that environmental disasters like the Norfolk Southern derailment are treated differently depending on the areas in which they occur.

Kolender, a 3L at the Indiana University Maurer School of Law, had been studying the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) while developing a paper for Professor India Thusi’s seminar in Critical Race Theory. CERCLA …

Doing Death Work: A Mixed Method Examination Of Imprinted Events And Behavioral Responses Of Medical Examiner's Office Employees, Elizabeth L. Gilmore, Kevin Buckler

Qualitative Criminology (QC)

"This study provides a qualitative and quantitative data analysis from interviews of current and former employees of medical examiner offices. These employees’ current and former positions required that they arrive at scenes of natural, accidental, suicidal, undetermined, and homicidal deaths, document and retrieve the decedent(s), and assist in eviscerating the remains to aid forensic pathologists during autopsy procedures. The authors interviewed 14 current or past employees of different medical examiner offices to understand what they liked and disliked about this curious profession and aimed to understand professional struggles. Additionally, study participants answered questions about imprinted events, how they and colleagues …

Editorial, Kevin Buckler

Qualitative Criminology (QC)

This issue contains five articles that utilize various qualitative and mixed methods.

Child Sex Abusers In Protestant Christian Churches: An Offender Typology, Andrew S. Denney

Qualitative Criminology (QC)

Sexual abuse within religious settings has been the focus of prior research for over fifty years. However, most research has focused on the Roman Catholic Church, not Protestant Christian churches. Yet, Protestant Christian Churches are the most prominent religious institutions, both in the physical number of churches and total participants, across the United States. By examining 326 alleged instances of sexual abuse at or through activities provided by U.S. Protestant Christian churches, this study sought to create the first typology of sexual abusers within this setting. This study found that three types of offenders exist within these settings, (1) on-site …

Infidelity, Liability, And Violence, Jason Manning

Qualitative Criminology (QC)

Much criminal violence arises from conflict and is moralistic. The perpetrator is punishing someone for a perceived wrong. Liability refers to accountability for a wrong: Who exactly has to suffer punishment? Here I argue that violence arising from infidelity and sexual jealousy is a strategic research site for studying liability. When these matters trigger lethal violence, there is variation in who the perpetrator targets. Using detailed descriptions of US homicides, as well as the cross-cultural ethnographic literature, I describe and classify three patterns of liability: mate, rival, and dual. I conclude by suggesting sociological factors relevant to explaining these patterns …

“Title Ix Isn’T For You, It’S For The University”: Sexual Violence Survivors’ Experiences Of Institutional Betrayal In Title Ix Investigations, Katherine Lorenz, Rebecca Hayes, Cathrine Jacobsen

Qualitative Criminology (QC)

Institutional betrayal occurs when an institution fails to appropriately respond to harm experienced by a member of the institution, such as by failing to act or by mishandling cases. The concept has been applied to higher education institution’s (HEI’s) response to students who experience sexual violence, particularly Title IX investigations, showing that institutional betrayal is common among student survivors. Yet, to our knowledge, institutional betrayal in HEI Title IX investigations has not been qualitatively explored. We conducted interviews of graduate and undergraduate student sexual violence survivors (n=21) who participated in a Title IX investigation at a U.S. HEI to understand …

Treating Criminal Justice-Involved Serious Mental Illness (Smi) Clients In The Community, Brittany Hood

Qualitative Criminology (QC)

With criminal justice-involved individuals with serious mental illness (SMI) at an all-time high in the criminal justice system, research on community mental health centers (CMHCs) demonstrates a lack of treatment for justice-involved persons. Scholars have argued that providing appropriate treatment to criminal justice-involved individuals with SMI could alleviate symptoms. Therefore improving the effectiveness of mental health treatment to reduce recidivism in this population is paramount. The current study used a qualitative approach to examine how community service providers perceived organizational-level variables and legal constraints to influence treatment decisions for justice-involved individuals with SMI. Findings suggest three critical implications for policy …

Love Hertz: Corporate Groups And Insolvency Forum Selection, John A. E. Pottow

Law & Economics Working Papers

The Hertz bankruptcy got a lot of attention, including for its bizarre equity trading. A less heralded but more significant legal aspect of that insolvency, however, was its complex interaction of cross-border insolvency proceedings.

This article discusses the “centripetal” and “centrifugal” forces in the Hertz case that counselled a U.S.-based centralized solution for an international enterprise comprising over 10,000 branches centripetally but also accommodated centrifugal European resistance to subject directors to the consequences of filing their entities in a foreign jurisdiction. This not uncommon constellation of incentives required not a COMI shift but what this article terms a jurisdiction shift …

A Response To Professor Choi’S Beyond Purposivism In Tax Law, Reuven S. Avi-Yonah

Law & Economics Working Papers

This response to Professor Choi’s excellent article questions whether the proposals made by the article can solve the tax shelter problem, and argues that a better response is to bolster purposivism with a statutory general anti-abuse rule (GAAR).

Jane Does H.P, Plaintiffs/ Appellants V. David H. Broadbent, M.D.; Intermountain Healthcare : Brief Of Appellant, Utah Supreme Court

Utah Supreme Court Briefs (2021– )

Appeal from the Fourth Judicial District Court, Utah County The Honorable Robert C. Lunnun District Court Case No. 220400226

Terrence L. Rooney, Jefferson W. Gross, J. Adam Sorenson, Attorneys for Plaintiffs-Appellants, Karra J. Porter, Rebecca L. Hill, Anna P. Christiansen, Christian W. Nelson, Cortney Kochevar, Sean C. Miller, Kristina H. Reudas, Attorneys for Defendant-Appellee David H. Broadbent, M.D., Eric P. Schoonveld, Tawni J. Anderson, Tucker F. Levis, Attorneys for Defendant-Appellee HCA Healthcare, Inc., dba MountainStar Healthcare, David J. Jordan, Jordan C. Bledsoe, Kelsey C. Boehm, Attorneys for Defendant-Appellee Intermountain Healthcare, Inc. dba Utah Valley Hospital

Annika Boone Barkdull, Counsel for …

The Song Of Disputes: A Melody Of Intellectual Property And Alternative Dispute Resolution, Cardozo Fame Center, Cardozo Dispute Resolution Society

2022–2023 Flyers

No abstract provided.

Brigham City Corporation, Third-Party Defendant / Appellant, V. Paul B. Bywater, Third-Party Plaintiff / Appellee : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2020 –)

On appeal from the First Judicial District Court, Box Elder County, Honorable Judge Brandon J. Maynard, Case No. 170100040

Jack Molgard, Malone Molgard, Kenneth Allsop, Attorneys for Appellee Paul B. Bywater

Matthew D. Church, Taylor P. Kordsiemon, Carson M. Fuller, Attorneys for Appellant Brigham City

What Case Law Suggests About Legislative Attitudes Towards Drag Performance, Zach Cihlar

Cardozo Arts & Entertainment Law Journal (AELJ) Blog

The so-called “culture war” has conservative politicians setting their eyes on a familiar target in recent months: the LGBTQ+ community. A slew of bills in conservative-leaning states have sought to legally restrict or altogether prohibit drag show performances in public spaces. Since the late nineteenth century, drag has existed as a performative art form consisting of gender-bending, traditionally in the form of male performers dressing as women. As the art form has emerged from its tradition as a subversive art of female impersonation, its commercialization has created a form of modern drag that is more about queer and gender non-conforming …

The Mechanics Of Share Repurchases Or How I Stopped Worrying And Learned To Love Stock Buybacks, Richard A. Booth

Faculty Publications

Stock repurchases by issuing corporations have always been controversial. They have become even more so recently because of the perception that the excess funds used to finance them have come from tax cuts and other sources (such as government bailouts) that were intended to stimulate reinvestment or enhanced wages and benefits for workers. As a result, critics have proposed amendments to tax law that discourage buybacks (and possibly dividends as well). The theory is that the benefits of such distributions go mostly to executives (who are compensated in large part with equity) and to already wealthy stockholders. The controversy is …

Using Bruen To Overturn New York Times V. Sullivan, Michael L. Smith, Alexander S. Hiland

Pepperdine Law Review

While New York Times Co. v. Sullivan is a foundational, well-regarded First Amendment case, Justice Clarence Thomas has repeatedly called on the Court to revisit it. Sullivan, Thomas claims, is policy masquerading as constitutional law, and it makes almost no effort to ground itself in the original meaning of the First and Fourteenth Amendments. Thomas argues that at the time of the founding, libelous statements were routinely subject to criminal prosecution—including libel of public figures and public officials. This Essay connects Justice Thomas’s calls to revisit Sullivan to his recent opinion for the Court in New York State Rifle & …

Mediating The Mediterranean: The Israeli-Lebanese Maritime Border, Aaron Silverman

Cardozo Journal of Conflict Resolution (CJCR) Blog

The governments of Israel and Lebanon have reached a historic U.S.-mediated agreement, putatively putting an end to the countries’ decades-long dispute over their maritime borders and related disputes over access to lucrative natural resources in the Eastern Mediterranean. The agreement definitively settles the neighboring countries’ maritime boundary, leaving the Karish natural gas field within Israel’s territorial waters and the Qana natural gas field mostly within Lebanon’s territorial waters, with a small portion extending into Israeli waters. Lebanon will pay royalties to Israel on revenues from the Qana field.

This post was originally published on the Cardozo Journal of Conflict Resolution …

The Rise And Regulation Of Sports Gambling, Cardozo Fame Center, Cardozo Startup Society, Cardozo Sports Law Society

2022–2023 Flyers

No abstract provided.

The State Of Utah, Plaintiff/Appellee V. Taniela Salakielu, Defendant/Appellant : Brief Of Appellant, Utah Court Of Appeals

Utah Court of Appeals Briefs (2020 –)

An appeal from an order denying Defendant's motion to quash the bindover from the preliminary hearing, in the Third Judicial District Court, Salt Lake County, State of Utah, the Honorable Mark Kouris, presiding. Appellant is incarcerated

SEAN D. REYES, Attorney for Appellee

SARAH J. CARLQUIST, Attorney for Appellant

Cardozo Aelj’S Spring 2023 Symposium Provides Overview Of The Current State And Future Of Nils In College Athletics, Cardozo Arts & Entertainment Law Journal

Cardozo Arts & Entertainment Law Journal (AELJ) Blog

Thank you to everyone who attended and participated in the Cardozo Arts & Entertainment Law Journal’s spring symposium. “Name, Image, and Likeness: The Evolution College Athletics” was a huge success!

This post was originally published on the Cardozo Arts & Entertainment Law Journal website on March 14, 2023. The original post can be accessed via the Archived Link button above.

Sovereign Immunity In Commercial Transaction Under International Law, Dewi Susanti Siagian

Indonesian Journal of International Law

Under international law, a state is immune from execution or judgement before any foreign jurisdiction. However, parallel with the urge to international transaction including between a state and a corporate, the international community demand a “protection” to the right of a corporate against a foreign government. Thus, international law is introducing a new doctrine of state immunity. Under the restrictive immunity, a state waives its right to immunity so long it become a party in a commercial transaction. On the other hand, the older doctrine which is absolute immunity, is giving the full protection to the state to any claim …

Ai, Adr, And Anxiety, John Lande

Faculty Blogs

This post discusses AI generally, growing anxiety about it and modern life generally, and how we can manage this anxiety. Anxiety about AI may be feeding into a more general anxiety about events in the US and around the world. We can address anxiety by focusing on what we actually can control. Regarding AI and ADR, I suggest that the machine mediation “glass” will be partly empty and partly full – as is human mediation. It’s important to recognize our own reactions to and fears about AI, have as accurate and balanced an understanding of what’s happening as possible, acknowledge …

The Case For An Open Bar: Why The Supreme Court Must Establish A Public Bar Membership Roll, Harry William Baumgarten

Journal of Legislation

No abstract provided.

Table Of Contents And Masthead

Journal of Legislation

No abstract provided.

Backlash: After 40 Years Of Tort Reform Noise, Let's Change The Tone, Undo The Harm, And Correct The Big Lie, Andrew F. Popper

Journal of Legislation

No abstract provided.

Covid-19 Hate Crimes: Why Hate Is Rising, And What The United States Can Do About It, Dillon B. Yang

Journal of Legislation

No abstract provided.

Daca's Tax Benefits Highlight The Need For Broader Immigration Reform, Jacqueline Lainez Flanagan

Journal Articles

America’s aging population and declining birth rates are negatively affecting the nation’s Social Security and Medicare safety nets, reducing tax revenue, and weakening the broader economy.1 Meanwhile, immigration is increasing workforce participation by expanding the number of young adults in the United States.2 Despite political setbacks, the Deferred Action for Childhood Arrivals (DACA) program exemplifies the economic and tax benefits of immigration, providing data and the impetus for a better way forward. Although not all DACA-eligible youth have registered for it, it is estimated that in 2017 alone, more than $2.2 billion in federal taxes were paid by DACA-eligible youth …

Panicked Legislation, Catherine L. Carpenter

Journal of Legislation

No abstract provided.