Commercial Law Commons^™

Algorithmic Tax Ownership Young Ran (Christine) Kim &, Young Ran (Christine) Kim, Dmitry Erokhin

BYU Law Review

Tax ownership is a crucial concept for determining tax liabilities, compliance, and enforcement. However, neither the courts nor the IRS has provided clear guidance on how to analyze it. Since the Supreme Court first outlined a twenty-six-factor test for determining tax ownership in Frank Lyon Co. v. United States in 1978, this multifactor test has remained largely unchanged, and there has been no further guidance from the courts or the IRS to this day. Even tests with shorter lists of factors only add to the confusion regarding compliance and enforcement, as there is no clarity on which factors are most …

Debt’S Dominion: A New Epilogue, David Skeel

BYU Law Review

This Essay, written for the “Who Governs Debt’s Dominion” symposium, looks back on Debt’s Dominion: A History of Bankruptcy Law in America as the twenty-fifth anniversary of the book’s publication nears. The Essay begins, in Part I, by briefly describing how Debt’s Dominion came about. Part II identifies and seeks to explain a striking decline in optimism about American bankruptcy law since Debt’s Dominion was first published. Part III explores a few of the major recent developments in consumer bankruptcy, small business bankruptcy, and large-scale corporate reorganization that I would have analyzed in the book if it were written today. …

Valuation Procedure For Condemnation: A Fifty State Survey, David Griffiths

BYU Law Review

The Fifth Amendment requires statutorily authorized condemnors to provide just compensation to landowners for all takings. The procedural method used by states to determine just compensation varies widely among states and is often separate from the more standard procedures existing in traditional civil litigation. Regardless of their method, all fifty states and the District of Columbia each have their own unique procedure for determining just compensation. This Note distinctly classifies the procedural schemes currently used by states to initially value just compensation of condemned property into three general categories: (1) schemes that rely on commissioners to determine just compensation, (2) …

Codetermination’S Moment Of Truth: Overseas Workers, Jens Dammann

BYU Law Review

The idea that employees of large corporations should be entitled to representation on corporate boards, a concept known as codetermination, is gaining ground. Progressive politicians Elizabeth Warren and Bernie Sanders have proposed codetermination regimes that would allow employees to elect between 40% and 45% of board members. Moreover, an increasing number of corporate law scholars are embracing the idea of giving employees a voice in corporate governance.

However, anyone endorsing codetermination must confront a critical dilemma: whether to limit representation to U.S.-based employees or whether to extend it to overseas workers as well. The question’s practical importance is obvious given …

The Market For Bankruptcy Courts: A Case For Regulation, Not Obliteration, Brook E. Gotberg

BYU Law Review

Large corporate debtors typically file for bankruptcy only after conducting a thorough analysis as to the most favorable venue for the case. Recent legislation has proposed to severely limit all corporate debtors’ ability to select bankruptcy venue. The messaging behind calls for venue reform is outwardly altruistic: it is said to be necessary to facilitate access to justice and to prevent abuse of the system. However, the push for venue reform is largely driven by professional envy and a distrust of specific judges based on unpopular high-profile rulings. Placing new constraints on the ability to choose venue will not achieve …

Exploring Flexibility In 83(B) Elections: A Tax Policy Proposal, Brayden Call

BYU Law Review

Property awards, such as equity, are taxable to the recipient and have tax implications for employers, too. Without a recipient making an 83(b) election, property awards are taxable when they are granted. For awards that have vesting requirements or are considered “restricted,” they are generally taxable upon vesting. However, making an 83(b) election allows recipients of restricted property awards to be taxed as if the property were vested, meaning more income will shift from ordinary tax rate treatment to preferential tax rate treatment.

The preferential tax system is foundational to the 83(b) election. Advocates believe that preferential tax rates in …

Sandbagging: Eagle Force Holdings & The Market’S Reaction, Griffith Kimball

BYU Law Review

No abstract provided.

Reputation Systems Bias In The Platform Workplace, E. Gary Spitko

BYU Law Review

Online reputation systems enable the providers and consumers of a product or service to rate one another and allow others to rely upon those reputation scores in deciding whether to engage with a particular provider or consumer. Reputation systems are an intrinsic feature of the platform workplace, in which a platform operator, such as Uber or TaskRabbit, intermediates between the provider of a service and the consumer of that service. Operators typically rely upon consumer ratings of providers in rewarding and penalizing providers. Thus, these reputation systems allow an operator to achieve enormous scale while maintaining quality control and user …

Blockchain & Smart Contract Technology: Alternative Incentives For Legal Contract Innovation, Erika J. Nash

BYU Law Review

No abstract provided.

Commoditized Speech, “Bargain Fairness,” And The First Amendment, Andrew Tutt

BYU Law Review

No abstract provided.

From Handbills To Proposed Bills: Suggestions For Regulating The Law Vegas "Strip" Tease, Brian D. Blakley

BYU Law Review

No abstract provided.

Searching For A Trademarks Test: The Ninth Circuit’S Query In Network Automation, R. Gregory Israelsen

BYU Law Review

No abstract provided.

Creditors' Contempt, Lea Shepard

BYU Law Review

This Article takes a fresh look at the power of courts and creditors to force debtors to repay their obligations through in personam collection techniques. Variously known as “debtor’s examinations,” “turnover orders,” “citations to discover assets,” “supplementary proceedings,” “proceedings supplementary,” and “proceedings in aid of execution,” in personam remedies force the debtor, under threat of the court’s contempt authority, to turn over money or property directly to a creditor. Because the exercise of the court’s contempt authority can result in a debtor’s imprisonment, in personam techniques have long been regarded as a critical but potentially very coercive arrow in a …

Redefining Boundaries: How Cohesive Technologies Altered Literal And Equivalent Infringement, Tyler Jeffs

BYU Law Review

No abstract provided.

Negativing Invention, Jacob S. Sherkow

BYU Law Review

No abstract provided.

The Irreparably Harmed Presumption? Why The Presumption Of Irreparable Harm In Trademark Law Will Survive Ebay And Winter, Jeffrey M. Sanchez

BYU Law Review

No abstract provided.

Reinventing Usefulness, Michael Risch

BYU Law Review

No abstract provided.

Brands, Competition, And The Law, Deven R. Desai, Spencer Waller

BYU Law Review

No abstract provided.

Beyond Search Costs: The Linguistic And Trust Functions Of Trademarks, Ariel Katz

BYU Law Review

No abstract provided.

Legal Origins, Investor Protection, And Canada, Poonam Puri

BYU Law Review

No abstract provided.

Patening The Curve Ball: Business Methods And Industry Norms, Gerard N. Magliocca

BYU Law Review

No abstract provided.

Trouble For Private Enforcement Of The Sherman Act: Twombly, Pleading Standards, And The Oligopoly Problem, Lee Goldman

BYU Law Review

No abstract provided.

The Software Licensing Dilemma, Nancy S. Kim

BYU Law Review

No abstract provided.

A Rose By Any Other Name Would Smell As Sweet (Or Would It?): Filing And Searching In Article 9'S Public Records, Margit Livingston

BYU Law Review

No abstract provided.

Patent Law Viewed Through An Evidentiary Lens: The "Suggestion Test" As A Rule Of Evidence, Christopher A. Cotropia

BYU Law Review

No abstract provided.

Federal Wetland Jurisdiction And The Power To Regulate Commerce: Searching For The Nexus In Gerke Excavating, Joshua L. Lee

BYU Law Review

No abstract provided.

The Effects Of Judicial Immunization Of Passive Sellers In Sanns V. Butterfield Ford And A Proposal For The Shifting Nature Of Fault, Jason R. Burt

BYU Law Review

No abstract provided.

Salvaging States' Rights To Protect Children From Internet Predation: State Power To Regulate Internet Activity Under The Dormant Commerce Clause, Julie Sorenson Stanger

BYU Law Review

No abstract provided.

Tarnishment And The Ftda: Lessening The Capacity To Identify And Distinguish, Layne T. Smith

BYU Law Review

No abstract provided.

A Proposed Solution To Jury Confusion In Patent Infringement Cases Involving Means-Plus-Function Claims, Tony Caliendo

BYU Law Review

No abstract provided.