Legal Writing and Research Commons^™

The Right To Receive Information, Susan Nevelow Mart

Publications

Ms. Mart examines the legal evolution of the right to receive information, particularly focusing on its application to libraries, beginning with the Supreme Court holding in Board of Education v. Pico, and followed by cases that have considered the meaning of Pico in a variety of library-related contexts.

Taxation Without Explanation: The Federal Gift Tax, Jeffrey S. Kinsler

Law Faculty Scholarship

The Federal Gift Tax is designed to implement two competing policies: to tax gifts so as to prevent taxpayers from depleting their estates (and thus evading the estate tax) with tax-free lifetime transfers; but to tax gifts at a rate lower than testamentary transfers so as to encourage taxpayers to circulate wealth during life, thereby stimulating economic growth and income tax revenue. The gift tax has always been carefully crafted to balance these competing interests. That is, until now. The Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") completely perverted these two policies.' EGTRRA was sold to the …

Circuit-Specific Application Of The Internal Revenue Code: An Unconstitutional Tax, Jeffrey S. Kinsler

Law Faculty Scholarship

For all practical purposes, the Constitution prescribes only one limit on the federal government's power to tax: the Uniformity Clause, which requires that indirect taxes, such as income and excise taxes, be "uniform throughout the United States ... " It is exceedingly rare for a federal tax law to violate the Uniformity Clause. The Internal Revenue Code does not fix different taxes for different states, as Congress has carefully crafted the tax laws to avoid geographical distinctions. Unfortunately, the Internal Revenue Service ("IRS") has not always been so careful. In recent years, the IRS has adopted a practice of applying …

Technology And The Law School Librarian Of The Twenty-First Century, Mary Kay Kane

Faculty Scholarship

No abstract provided.

Generation X In Law School: The Dying Of The Light Or The Dawn Of A New Day, Tracy L. Mcgaugh

Scholarly Works

No abstract provided.

On Discipline And Canon, Katherine M. Franke

Faculty Scholarship

While the title of the panel I participated in was "Why Do We Eat Our Young?", I think I prefer: "On Discipline and Canon," or to rework the title of the panel in the program, "Why Do We Eat Our Girlfriends?"

In my short remarks, I would like to raise a set not of answers, but of questions that over the last year or so a few of us have been discussing outside of our published work. These questions seem apt both for this panel and for this conference. Last November a group of really wonderful women at the University …