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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 Apr 2026

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 Feb 2015

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 May 2013

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 May 2013

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 Apr 2013

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 Feb 2013

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 Jan 2013

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 Jan 2013

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 Jan 2013

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 Jan 2013

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 Nov 2012

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 Nov 2012

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 Nov 2012

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 Nov 2012

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 Nov 2012

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 Nov 2012

The Effect Of Location In The Courtroom On Jury Perception Of Lawyer Performance, Jeffrey S. Wolfe

Pepperdine Law Review

No abstract provided.