Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Constitutional Law (8)
- Supreme Court of the United States (8)
- Civil Law (7)
- Social and Behavioral Sciences (6)
- Jurisprudence (5)
-
- Property Law and Real Estate (5)
- Torts (5)
- Courts (4)
- Legislation (4)
- State and Local Government Law (4)
- Administrative Law (3)
- Arts and Humanities (3)
- Business Organizations Law (3)
- Comparative and Foreign Law (3)
- Contracts (3)
- Criminology and Criminal Justice (3)
- Environmental Law (3)
- Law and Race (3)
- Legal History (3)
- Legal Studies (3)
- Sociology (3)
- Taxation-State and Local (3)
- Agency (2)
- Civil Procedure (2)
- Civil Rights and Discrimination (2)
- Criminal Law (2)
- Criminology (2)
- European Law (2)
- Institution
-
- Roger Williams University (4)
- University of Colorado Law School (4)
- University of Maine School of Law (3)
- University of Michigan Law School (3)
- Barry University School of Law (2)
-
- Cleveland State University (2)
- Marquette University Law School (2)
- Pace University (2)
- University of Montana (2)
- Brooklyn Law School (1)
- Duke Law (1)
- Embry-Riddle Aeronautical University (1)
- Fordham Law School (1)
- Liberty University (1)
- The Peter A. Allard School of Law (1)
- The University of San Francisco (1)
- University at Buffalo School of Law (1)
- University of Rhode Island (1)
- Wayne State University (1)
- Wilfrid Laurier University (1)
- Keyword
-
- Common law (5)
- State against state actions (3)
- State sovereign immunity doctrine (3)
- Eleventh Amendment (2)
- First Amendment (2)
-
- Property (2)
- Sovereignty (2)
- Tribal (2)
- Tribe (2)
- " three-fifths clause (1)
- "positive good (1)
- Abolitionism (1)
- Abraham Lincoln (1)
- Accident (1)
- Agency law (1)
- Agrarianism (1)
- Alienation of land (1)
- American Colonization Society (1)
- American Law Institute (1)
- American Revolution (1)
- And navigate (1)
- Angevin period (1)
- Arbitration jurisprudence (1)
- Article V (1)
- Aulds (1)
- Autopilot (1)
- Beneficial interest (1)
- Bible (1)
- Book citations (1)
- Book reviews (1)
- Publication
-
- Maine Law Review (3)
- Articles (2)
- Faculty Scholarship (2)
- Law Faculty Scholarship (2)
- Public Land & Resources Law Review (2)
-
- Publications (2)
- Roger Williams University Law Review (2)
- The Downtown Review: An Interdisciplinary Journal Written and Peer-Reviewed by Mandel Honors College Students at Cleveland State University (2)
- University of Colorado Law Review (2)
- All Faculty Publications (1)
- Barry Law Review (1)
- Brooklyn Journal of Corporate, Financial & Commercial Law (1)
- Dignity: A Journal of Analysis of Exploitation and Violence (1)
- Elisabeth Haub School of Law Faculty Publications (1)
- Fordham Law Review (1)
- Journal Articles (1)
- Journal of Digital Forensics, Security and Law (1)
- Law Faculty Research Publications (1)
- Marquette Intellectual Property Law Review (1)
- Marquette Law Review (1)
- Master's Theses (1)
- Michigan Law Review (1)
- Pace Law Review (1)
- Senior Honors Theses (1)
- Theses and Dissertations (Comprehensive) (1)
- Publication Type
Articles 31 - 35 of 35
Full-Text Articles in Common Law
Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano
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 …
Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael J. Yelnosky
Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael J. Yelnosky
Roger Williams University Law Review
No abstract provided.
Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff
Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff
Roger Williams University Law Review
No abstract provided.
Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff
Franchise Tax Board Of California V. Hyatt: A Split Court, Full Faith And Credit, And Federal Common Law, Jonathan M. Gutoff
Law Faculty Scholarship
No abstract provided.
Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael Yelnosky
Directv, Inc. V. Imburgia And The Continued Ascendance Of Federal Common Law: Class-Action Waivers And Mandatory Arbitration Under The Federal Arbitration Act, Michael Yelnosky
Law Faculty Scholarship
No abstract provided.