Common Law Commons^™

Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano

Brooklyn Journal of Corporate, Financial & Commercial Law

The foreign tax credit, which saves U.S. taxpayers from paying both foreign and domestic income taxes on the same income, is critical to facilitating global commerce. However, as savvy taxpayers discover increasingly complicated ways to abuse the foreign tax credit regime through the structuring of business transactions, courts have become increasingly skeptical of the validity of those transactions. Using the economic substance doctrine, a common law doctrine codified in 2010 at I.R.C. § 7701(o), courts will disallow tax benefits stemming from a transaction that is not profitable absent its tax benefits, and which the taxpayer had no incentive to undertake …

Multifactoral Free Speech, Alexander Tsesis

Northwestern University Law Review

This Article presents a multifactoral approach to free speech analysis. Difficult cases present a variety of challenges that require judges to weigh concerns for the protection of robust dialogue, especially about public issues, against concerns that sound in common law (such as reputation), statutory law (such as repose against harassment), and in constitutional law (such as copyright). Even when speech is implicated, the Court should aim to resolve other relevant individual and social issues arising from litigation. Focusing only on free speech categories is likely to discount substantial, and sometimes compelling, social concerns warranting reflection, analysis, and application. Examining the …

The Device Of Fiction In Public International Law, Jean J. A. Salmon

Georgia Journal of International & Comparative Law

No abstract provided.

The Scrivener’S Error, Ryan D. Doerfler

Northwestern University Law Review

It is widely accepted that courts may correct legislative drafting mistakes, i.e., so-called scrivener’s errors, if and only if such mistakes are “absolutely clear.” The rationale is that if a court were to recognize a less clear error, it might be “rewriting” the statute rather than correcting a technical mistake.

This Article argues that the standard is much too strict. The current rationale ignores that courts can “rewrite,” i.e., misinterpret, a statute both by recognizing an error and by failing to do so. Accordingly, because the current doctrine is designed to protect against one type of mistake (false positives) but …

The Uniform Trust Code And The Common Law: An Analysis Of Three Sections Of The Code That Deviate From The Common Law And Why The Drafters Changed The Law, Christina Bogdanski

Cardozo Law Review

No abstract provided.

Extending Graham's Interpretive Theory Into Common Law: A Multiple-Case Study, Chris Hayes

Master of Studies in Law Research Papers Repository

What determines the outcome of judicial decisions? A traditional answer to this question is that it involves a complex application of rules derived from the reasons for judgment of analogous common law decisions and applicable statutes under the doctrine of stare decisis. This answer is problematic. One significant problem of this answer is its inability to explain the outcome of cases where the judgment does not appear to be based on these traditionally recognized sources. An alternative answer, provided by a particular field of legal scholarship, Legal Realism, posits that “other” factors make a significant impact on the outcome …

Did Vimeo Kill The Radio Star? Dmca Safe Harbors, Pre-1972 Sound Recordings & The Future Of Digital Music, Tatsuya Adachi

Cardozo Arts & Entertainment Law Journal

No abstract provided.

Tweeting #Justice: Audio-Visual Coverage Of Court Proceedings In A World Of Shifting Technology, Itay Ravid

Cardozo Arts & Entertainment Law Journal

The debate over whether to allow cameras into courtrooms refuses to fade away. In 2015 alone, U.S. federal courts completed a five-year experiment with cameras in courts, New Zealand published new guidelines for audio-visual coverage, and Scotland completely revised its former broadcast policy. These jurisdictions, and others around the globe, constantly struggle to design model practices that successfully balance freedom of the press, transparency, and public access to information, with rights to a fair trial and privacy. The constant need to rethink coverage policies can be attributed in large part to the advancement of technology, providing the media innovative tools …

A Cautionary Look At A Cautionary Doctrine, Andrew W. Fine

Brooklyn Journal of Corporate, Financial & Commercial Law

Optimism is an indispensable element of effective salesmanship. It is therefore quite natural for the directors of public companies to want to optimistically tout the potential long-term benefits of investing in their companies. After all, directors of public companies must be empowered to attract the attention and money of American investors. But what happens if these long-term projections fail to come true? Who is to blame for long-term projections that are simply unrealistic? A doctrine called the “bespeaks caution” doctrine has emerged in order to govern these inquiries, and holds that these optimistic forward-looking statements are legally immunized provided that …

The Standing Of The Public Interest, Amitai Etzioni

Barry Law Review

No abstract provided.

Accident Of Birth Or Matter Of Choice: Legal Recognition Of Transsexual People In The Common Law, Kevin K.S. Tso

Cardozo Journal of Equal Rights & Social Justice

The purpose of the Article is to look at the recognition-or lack thereof-of transsexual people at common law in relation to the "proper" sex and gender with which they associate themselves. This Article will begin by addressing and defining transsexualism and how the medical community's position on this topic has evolved over the years. It will then look at the historical foundations of transsexualism in the common law, especially at the Corbett decision that held sway in England and Wales for over thirty-five years and was followed internationally. The Article will then provide an overview of the current positions in …

Mos Americanus Or Common Law In Partibus Infidelium, Peter Goodrich

Articles

No abstract provided.

How Wartime Detention Ends, Deborah N. Pearlstein

Cardozo Law Review

No abstract provided.

The Mandatory Death Penalty In Ghana: A Comparative Constitutional Perspective On Dexter Johnson V. Republic, Andrew Novak

Cardozo Public Law, Policy & Ethics Journal

The article examines the Supreme Court of Ghana's decision to uphold the mandatory death penalty, contrasting it with the global trend towards abolition. It highlights the tension between the court's textual interpretation of the constitution and international human rights pressures, emphasizing the need for legislative reform to align with human rights standards.

The Federal Rules At 75: Dispute Resolution, Private Enforcement Or Decisions According To Law?, James R. Maxeiner

Georgia State University Law Review

This essay is a critical response to the 2013 commemorations of the75th anniversary of the Federal Rules of Civil Procedure.The Federal Rules of Civil Procedure were introduced in 1938 to provide procedure to decide cases on their merits. The Rules were designed to replace decisions under the “sporting theory of justice”with decisions according to law.

By 1976, at midlife, it was clear that they were not achieving their goal. America’s proceduralists split into two sides about what to do. One side promotes rules that control and conclude litigation: e.g.,plausibility pleading, case management, limited discovery, cost indemnity for discovery, and summary …

Historical Antecedents Of Challenges Facing The Georgia Appellate Courts, Michael B. Terry

Georgia State University Law Review

The Georgia appellate courts face challenges common to many courts in these days of reduced governmental resources. At the same time, the Georgia appellate courts face unusual challenges that can be traced to their historical antecedents and one unique constitutional provision: the “Two-Term Rule.” Just as “[t]he law embodies the story of a nation’s development through many centuries,” the current rules and practices of both the Supreme Court of Georgia and the Court of Appeals of Georgia embody the story of the development of those courts since their founding.

Several aspects of the history of the courts directly impact the …

A Theory Of Local Common Law, Annie Decker

Cardozo Law Review

No abstract provided.

The Restatement (Second) Of Contracts Reasonably Certain Terms Requirement: A Model Of Neoclassical Contract Law And A Model Of Confusion And Inconsistency, Daniel P. O'Gorman

Faculty Scholarship

No abstract provided.

Constitutional Implications Of School Punishment For Cyber Bullying, Raul R. Calvoz, Bradley W. Davis, Mark A. Gooden

Cardozo Law Review de•novo

In this article, we address the scope of student free speech rights as it relates to cyber bullying. We provide a review of legal theories under which school administrators can address cyber bullying while still respecting student free speech rights and the First Amendment. Additionally, we address the jurisdiction of administrators to deal with off-campus bullying conduct.

The Controversy Over Citations To Foreign Authorities In American Constitutional Adjudication And The Conflict Of Judicial Philosophies: A Reply To Professor Glendon, Michel Rosenfeld

Articles

The controversy over U.S. Supreme Court justices citing foreign authorities in constitutional cases reflects a deeper ideological divide between restrictive and expansive judicial philosophies. This debate, evident in cases like Lawrence v. Texas and Roper v. Simmons, transcends traditional labels like originalism or political ideology, focusing instead on whether judges should defer to majoritarian decisionmaking or actively shape evolving rights. The article argues that the furor over foreign citations will diminish once the broader philosophical clash over judicial interpretation is resolved, as differences over foreign authorities are secondary to this central divide.

Criminal Forfeiture And The Sixth Amendment: The Role Of The Jury At Common Law, Richard E. Finneran, Steven K. Luther

Cardozo Law Review

Throughout its recent jurisprudence after Apprendi v. New Jersey, the Supreme Court has emphasized that its analysis of the Sixth Amendment jury trial right centers upon the historical role of the jury at common law. Just last year, in Southern Union Co. v. United States, the Court extended the Sixth Amendment jury trial right to criminal fines after concluding that the jury's verdict determined the maximum fine that could be imposed at common law. The Court remained silent, however, with regard to another financial penalty commonly applied in the federal system: criminal forfeitures. Given that the Supreme Court …

The Unwritten Law And Its Writers, Frederick J. Moreau

Pepperdine Law Review

No abstract provided.

Legal Rhetoric And Social Science: A Hypothesis For Why Doctrine Matters In Judicial Decisionmaking, Brett Waldron

Pace International Law Review Online Companion

In the realm of American jurisprudence, little draws more excitement or controversy than investigating the role of federal judges in our constitutional order. Yet, at the same time, the scholarly literature has not settled upon a singular descriptive device to explain how federal judges actually carry out this role. In broad strokes, current academic commentary appears to be divided on the issue of whether fidelity to the law or fidelity to political ideology largely determines how judges decide cases. This division, however interesting it may be, should not be afforded the luxury of being examined on a level playing field. …

A Decade Of Registered And Unregistered Design Rights Decisions In The Uk: What Conclusions Can We Draw For The Future Of Both Types Of Rights?, Estelle Derclaye

IP Theory

No abstract provided.

Congressional Policy For Work Product Protection In Congressional Investigations, Jay Brody

Cardozo Public Law, Policy & Ethics Journal

The note examines the conflict between congressional investigative powers and the work product doctrine, advocating for a balanced approach that considers the nature of the investigation. It argues that the type of congressional investigation—legislative, oversight, or investigative—should determine the level of work product protection applied, ensuring both effective governance and legal fairness.

Constitutionalism Ancient And Early Modern: The Contributions Of Roman Law, Canon Law, And English Common Law, Janelle Greenberg, Michael J. Sechler

Cardozo Law Review

No abstract provided.

The Restatement (Second): Its Misleading Quality And A Proposal For Its Amelioration, W. Noel Keyes

Pepperdine Law Review

No abstract provided.

The Restatement (Second): A Tribute To Its Increasingly Advantageous Quality, And An Encouragement To Continue The Trend, John W. Wade

Pepperdine Law Review

No abstract provided.

Innovation In China: Fragmentation, Structured Uncertainty, And Technology Standards, Michael Murphree, Dan Breznitz

Cardozo Law Review de•novo

This Article discusses the history of China’s attempts to develop indigenous technology standards. A case study is presented on China’s attempts to develop digital optical storage media standards, the failure of which we attribute to fragmentation of production and structured uncertainty in China’s economy. Despite the market failures of China’s domestic standards development efforts, we conclude by highlighting some of the appurtenant benefits they produce for Chinese manufacturers.

Suboptimal Social Science And Judicial Precedent, Ben Grunwald

Faculty Scholarship

No abstract provided.