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Articles 1 - 16 of 16
Full-Text Articles in Common Law
Relevance Matters After Patel: Where The Economic Substance Doctrine Goes From Here, Daniel Chung
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 …
Religious Tribunals And Secular Courts: Navigating Power And Powerlessness, Michelle Greenberg-Kobrin
Religious Tribunals And Secular Courts: Navigating Power And Powerlessness, Michelle Greenberg-Kobrin
Pepperdine Law Review
In this article, the author discusses the ways such as common law, and contracts employed by religious systems for navigating their relationship with legal systems of secular states. Topics discussed include the role of religious contracts in helping religious systems negotiate with secularism, the role of religious contracts in protecting autonomy of religious systems, and the structure of marriage and divorce in Jewish law.
Illegitimate Children And Constitutional Review, Clayton W. Plotkin, John Vodonick
Illegitimate Children And Constitutional Review, Clayton W. Plotkin, John Vodonick
Pepperdine Law Review
No abstract provided.
The Unwritten Law And Its Writers, Frederick J. Moreau
The Unwritten Law And Its Writers, Frederick J. Moreau
Pepperdine Law Review
No abstract provided.
Is The Rule Of Necessity Really Necessary In State Administrative Law: The Central Panel Solution, Arnold Rochvarg
Is The Rule Of Necessity Really Necessary In State Administrative Law: The Central Panel Solution, Arnold Rochvarg
Journal of the National Association of Administrative Law Judiciary
The rule of necessity is a judicial doctrine that permits a judge or agency decision maker to decide a case even if he or she would ordinarily be disqualified due to bias or prejudice . The rationale of the doctrine is that if there is no other person who can make the decision, let the biased person decide the case rather than have no decision made at all. The rule of necessity has been used in state administrative proceedings liberally despite the fact that it is widely recognized as unfair. This article analyzes current approaches to the doctrine, and after …
Hubbard V. Boelt: The Fireman's Rule Extended , Marty K. Deniston
Hubbard V. Boelt: The Fireman's Rule Extended , Marty K. Deniston
Pepperdine Law Review
The California Supreme Court, in Hubbard v. Boelt, extended the reach of the fireman's rule to bar a suit brought by a policeman who was injured by the willful and wanton conduct of a speeding motor is while pursuing that motorist. This is an important development in tort law because, traditionally, the fireman's rule had only been applied to bar suits by firemen and policemen who were injured by the negligent conduct of another which was the cause of their presence at the scene. This author suggests that the majority's rationale underlying this extension was flawed because of the fundamental …
Nlra Preemption Of State Common Law Wrongful Discharge Claims: The Bhopal Brigade Goes Home , Joseph R. Weeks
Nlra Preemption Of State Common Law Wrongful Discharge Claims: The Bhopal Brigade Goes Home , Joseph R. Weeks
Pepperdine Law Review
No abstract provided.
A Duty To Rescue: The Good, The Bad And The Indifferent—The Bystander's Dilemma, Claire Elaine Radcliffe
A Duty To Rescue: The Good, The Bad And The Indifferent—The Bystander's Dilemma, Claire Elaine Radcliffe
Pepperdine Law Review
No abstract provided.
The Restatement (Second): Its Misleading Quality And A Proposal For Its Amelioration, W. Noel Keyes
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
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.
Ethics In Legal Education: An Augmentation Of Legal Realism, Gerald R. Ferrera
Ethics In Legal Education: An Augmentation Of Legal Realism, Gerald R. Ferrera
Pepperdine Law Review
No abstract provided.
The Best Interest Of The Child And The Law , Christian Reichel Van Deusen
The Best Interest Of The Child And The Law , Christian Reichel Van Deusen
Pepperdine Law Review
No abstract provided.
Allocating The Costs Of Parental Free Exercise: Striking A New Balance Between Sincere Religious Belief And A Child's Right To Medical Treatment , Paul A. Monopoli
Allocating The Costs Of Parental Free Exercise: Striking A New Balance Between Sincere Religious Belief And A Child's Right To Medical Treatment , Paul A. Monopoli
Pepperdine Law Review
No abstract provided.
Negligent Infliction Of Emotional Distress: A Proposal For A Consistent Theory Of Tort Recovery For Bystanders And Direct Victims, Julie A. Greenberg
Negligent Infliction Of Emotional Distress: A Proposal For A Consistent Theory Of Tort Recovery For Bystanders And Direct Victims, Julie A. Greenberg
Pepperdine Law Review
No abstract provided.
Separation Of Powers Doctrine On The Modern Supreme Court And Four Doctrinal Approaches To Judicial Decision-Making, R. Randall Kelso
Separation Of Powers Doctrine On The Modern Supreme Court And Four Doctrinal Approaches To Judicial Decision-Making, R. Randall Kelso
Pepperdine Law Review
No abstract provided.
The Effect Of Location In The Courtroom On Jury Perception Of Lawyer Performance, Jeffrey S. Wolfe
The Effect Of Location In The Courtroom On Jury Perception Of Lawyer Performance, Jeffrey S. Wolfe
Pepperdine Law Review
No abstract provided.