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Appeal No. 0451: Appalachian Well Supply V. Donald L. Mason Chief, Division Of Oil & Gas, Ohio Oil & Gas Commission

Ohio Oil & Gas Commission Decisions

Review of Chief's Order 91-108 [from docket]

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Appeal No. 0453: Technology Development, Inc. V. Donald L. Mason Chief, Division Of Oil & Gas, Ohio Oil & Gas Commission

Ohio Oil & Gas Commission Decisions

Review of Chief's Order 91-099 [from docket]

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Common Misconceptions: The Function And Framework Of "Trade Or Business Within The United States", Nancy H. Kaufman

Vanderbilt Journal of Transnational Law

In this Article, Professor Kaufman examines the administrative and jurisdictional functions of the Internal Revenue Code's term "trade or business within the United States" in the taxation of foreign persons' income and the existing framework established for the term's interpretation. The author contends that the courts, by relying on two common misconceptions of the term, have made the term's application unpredictable. The author further believes that defining the term according to its functions would serve United States tax policy and economic interests. This definition would focus primarily on facts indicating an ongoing commitment to participation the United States economy. The …

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Appeal No. 0479: Redco, Inc. V. Donald L. Mason, Chief Division Of Oil & Gas, Ohio Dept. Of Natural Resources, Ohio Oil & Gas Board Of Review

Ohio Oil & Gas Commission Decisions

Chief's Order 91-360

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Federal Court Abstention And State Administrative Law From Burford To Ankenbrandt: Fifty Years Of Judicial Federalism Under Burford V. Sun Oil Co. And Kindred Doctrines, Gordon G. Young

Faculty Scholarship

No abstract provided.

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Access To And Authority To Cite Unpublished Decisions Of The Pto, Thomas G. Field Jr

Law Faculty Scholarship

This paper begins with the Solicitor [of the U.S. Patent and Trademark Office]'s explanation of the term "unpublished." It then reviews various kinds of published PTO decisions where the precedential effect of unpublished decisions has been addressed. There, we see that the PTO has generally not ignored unpublished precedent--at least, deliberately--and that the Solicitor agrees that this may not be done. Next, this paper examines the almost universal practice of federal appeals courts disallowing use of their unpublished decisions as precedent--and some of the reasons for widespread criticism of that practice. It also discusses some of the reasons that judges, …

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