Open Access. Powered by Scholars. Published by Universities.®
Taxation-Federal Estate and Gift Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (178)
- Universitas Indonesia (121)
- San Jose State University (35)
- University of Baltimore Law (28)
- DePaul University (27)
-
- Maurer School of Law: Indiana University (15)
- University of Michigan Law School (13)
- BLR (6)
- University of Oklahoma College of Law (6)
- University of Richmond (5)
- Pace University (4)
- The University of Akron (4)
- University at Buffalo School of Law (4)
- University of Georgia School of Law (4)
- Boston University School of Law (3)
- Brigham Young University Law School (3)
- Florida State University College of Law (3)
- St. Mary's University (3)
- University of Colorado Law School (3)
- University of Montana (3)
- Association of American Law Schools (2)
- Cleveland State University (2)
- Georgetown University Law Center (2)
- New York Law School (2)
- UIC School of Law (2)
- University of Missouri-Kansas City School of Law (2)
- Vanderbilt University Law School (2)
- Washington and Lee University School of Law (2)
- Yeshiva University, Cardozo School of Law (2)
- American University Washington College of Law (1)
- Keyword
-
- Estate tax (24)
- Gift tax (19)
- Income tax (18)
- Taxation (15)
- Law (14)
-
- FLP (9)
- Internal Revenue Code (9)
- Tax (9)
- Copyright (7)
- Life insurance (7)
- SFFA (7)
- Affirmative Action (6)
- Charitable deduction (6)
- ESG (6)
- Family limited partnership (6)
- Investment (6)
- Legislation (6)
- Regulation (6)
- Taxation-Federal Estate and Gift (6)
- Taxation-Federal Income (6)
- Valuation (6)
- Diversity (5)
- Estate planning (5)
- Privacy (5)
- Securities and exchange commission (5)
- Supreme Court (5)
- Tax law (5)
- Taxation-State and Local (5)
- Technology (5)
- Addiction (4)
- Publication Year
- Publication
-
- Seattle University Law Review (178)
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (121)
- The Contemporary Tax Journal (35)
- All Faculty Scholarship (28)
- DePaul Business & Commercial Law Journal (27)
-
- Articles by Maurer Faculty (11)
- Michigan Law Review (10)
- ExpressO (6)
- Faculty Scholarship (6)
- Articles (5)
- University of Richmond Law Review (5)
- Akron Law Review (4)
- Elisabeth Haub School of Law Faculty Publications (4)
- Indiana Law Journal (4)
- BYU Law Review (3)
- Faculty Articles (3)
- Faculty Journal Articles & Other Writings (3)
- Publications (3)
- St. Mary's Law Journal (3)
- Articles & Chapters (2)
- Faculty Works (2)
- Georgetown Law Faculty Publications and Other Works (2)
- Georgia Journal of International & Comparative Law (2)
- Journal Articles (2)
- Journal of Legal Education (2)
- Oklahoma Law Review (2)
- Scholarly Publications (2)
- Scholarly Works (2)
- UIC Law Review (2)
- Vanderbilt Law Review (2)
- Publication Type
Articles 151 - 180 of 505
Full-Text Articles in Taxation-Federal Estate and Gift
How To Interpret The Securities Laws?, Zachary J. Gubler
How To Interpret The Securities Laws?, Zachary J. Gubler
Seattle University Law Review
In discussions of the federal securities laws, the SEC usually gets most of the attention. This makes some sense. After all, it is the agency charged with administrating the securities laws and regulating the industry as a whole. It makes the majority of the laws; it engages in enforcement actions; it reacts to crises; and it, or sometimes even its individual commissioners, intervene publicly in policy debates. Often overlooked in such discussion, however, is the role of the Supreme Court in shaping securities law, and a new book by Adam Pritchard and Robert Thompson demonstrates why this is an oversight. …
The Pioneers, Waves, And Random Walks Of Securities Law In The Supreme Court, Elizabeth Pollman
The Pioneers, Waves, And Random Walks Of Securities Law In The Supreme Court, Elizabeth Pollman
Seattle University Law Review
After the pioneers, waves, and random walks that have animated the history of securities laws in the U.S. Supreme Court, we might now be on the precipice of a new chapter. Pritchard and Thompson’s superb book, A History of Securities Law in the Supreme Court, illuminates with rich archival detail how the Court’s view of the securities laws and the SEC have changed over time and how individuals have influenced this history. The book provides an invaluable resource for understanding nearly a century’s worth of Supreme Court jurisprudence in the area of securities law and much needed context for …
Feeding The Good Fire: Paths To Facilitate Native-Led Fire Management On Federal Lands, Kevin Burdet
Feeding The Good Fire: Paths To Facilitate Native-Led Fire Management On Federal Lands, Kevin Burdet
Seattle University Law Review
In 2003, nearly twenty Native American reservations were devastated by wildfires that originated on adjacent federal lands. The San Pasqual Reservation’s entire 1,400 acres were burned along with over a third of its homes, and seventy-five percent of the Rincon Reservation was burned, taking twenty homes with it. These devastating fires, along with others in 2002, brought about the Tribal Forest Protection Act of 2004 (TFPA), which offered hope for Tribes to propose projects on bordering or adjacent federal lands and protect reservation lands in the process. Unfortunately, twenty years later, the TFPA has had a marginal effect in enabling …
Going Forward: The Role Of Affirmative Action, Race, And Diversity In University Admissions And The Broader Construction Of Society, Steven W. Bender
Going Forward: The Role Of Affirmative Action, Race, And Diversity In University Admissions And The Broader Construction Of Society, Steven W. Bender
Seattle University Law Review
The third annual EPOCH symposium, a partnership between the Seattle University Law Review and the Black Law Student Association took place in late summer 2023 at the Seattle University School of Law. It was intended to uplift and amplify Black voices and ideas, and those of allies in the legal community. Prompted by the swell of public outcry surrounding ongoing police violence against the Black community, the EPOCH partnership marked a commitment to antiracism imperatives and effectuating change for the Black community. The published symposium in this volume encompasses some, but not all, the ideas and vision detailed in the …
Sffa V. Harvard College: Closing The Doors Of Equality In Education, Ediberto Roman
Sffa V. Harvard College: Closing The Doors Of Equality In Education, Ediberto Roman
Seattle University Law Review
The United States Supreme Court’s recent combined decision ending affirmative action in Students for Fair Admissions v. Harvard College and Students for Fair Admissions v. University of North Carolina was hailed in conservative circles as the beginning of “the long road” towards racial equality. Others declared that “the opinion may begin the restoration of our nation’s constitutional colorblind legal covenant.” Another writer pronounced, “Affirmative action perpetuated racial discrimination. Its end is a huge step forward.” A Washington-based opinion page even declared: “[T]he demise of race-based affirmative action should inspire renewed commitment to the ideal of equal opportunity in America.” Despite …
Students For Fair Admissions: Affirming Affirmative Action And Shapeshifting Towards Cognitive Diversity?, Steven A. Ramirez
Students For Fair Admissions: Affirming Affirmative Action And Shapeshifting Towards Cognitive Diversity?, Steven A. Ramirez
Seattle University Law Review
The Roberts Court holds a well-earned reputation for overturning Supreme Court precedent regardless of the long-standing nature of the case. The Roberts Court knows how to overrule precedent. In Students for Fair Admissions v. Harvard (SFFA), the Court’s majority opinion never intimates that it overrules Grutter v. Bollinger, the Court’s leading opinion permitting race-based affirmative action in college admissions. Instead, the Roberts Court applied Grutter as authoritative to hold certain affirmative action programs entailing racial preferences violative of the Constitution. These programs did not provide an end point, nor did they require assessment, review, periodic expiration, or revision for greater …
Verses Turned To Verdicts: Ysl Rico Case Sets A High-Watermark For The Legal Pseudo-Censorship Of Rap Music, Nabil Yousfi
Verses Turned To Verdicts: Ysl Rico Case Sets A High-Watermark For The Legal Pseudo-Censorship Of Rap Music, Nabil Yousfi
Seattle University Law Review
Whichever way you spin the record, rap music and courtrooms don’t mix. On one side, rap records are well known for their unapologetic lyrical composition, often expressing a blatant disregard for legal institutions and authorities. On the other, court records reflect a Van Gogh’s ear for rap music, frequently allowing rap lyrics—but not similar lyrics from other genres—to be used as criminal evidence against the defendants who authored them. Over the last thirty years, this immiscibility has engendered a legal landscape where prosecutors wield rap lyrics as potent instruments for criminal prosecution. In such cases, color-blind courts neglect that rap …
Due Process Shaped By The Present Instead Of The Past: The Needed Reinvigoration Of A Lawrence Vision Of Due Process, Azor Cole
Seattle University Law Review
The recognition of unenumerated rights, rights implied from the text of the constitution, is a political battlefield waged through law with profound implications for all Americans. Generally, there have been two prongs for an inquiry into an unenumerated constitutional right under the Fourteenth Amendment. One is to ask whether the right to be found is objectively deeply rooted in this Nation’s history and tradition. The other is to ask whether the right to be found is fundamental to this Nation’s scheme of ordered liberty. The current Supreme Court has effectively done away with this present-day liberty analysis, saying it is …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
The Consumer’S Choice To Boycott, Agnes Bresee
The Consumer’S Choice To Boycott, Agnes Bresee
Seattle University Law Review
In the wake of employees losing their jobs upon voicing their political opinions concerning Israel, Harvard and Columbia law students’ job offers being rescinded upon expressing support for Palestine, and the names and social media profiles of individuals who support Palestine being collected and listed on Canary Mission, such backlash may leave many Americans wondering what form of resistance to settler-colonialist apartheid is acceptable in the twenty-first century. Recently, the movement to collectively boycott brands like Starbucks, which sued its Worker’s Union for a tweet expressing support for Palestine; Disney, which donated money to Israel; and McDonald’s, where a location …
The Structure Of Corporate Law Revolutions, William Savitt
The Structure Of Corporate Law Revolutions, William Savitt
Seattle University Law Review
Since, call it 1970, corporate law has operated under a dominant conception of governance that identifies profit-maximization for stockholder benefit as the purpose of the corporation. Milton Friedman’s essay The Social Responsibility of Business is to Increase Its Profits, published in September of that year, provides a handy, if admittedly imprecise, marker for the coronation of the shareholder-primacy paradigm. In the decades that followed, corporate law scholars pursued an ever-narrowing research agenda with the purpose and effect of confirming the shareholder-primacy paradigm. Corporate jurisprudence followed a similar path, slowly at first and later accelerating, to discover in the precedents and …
The Sec, The Supreme Court, And The Administrative State, Paul G. Mahoney
The Sec, The Supreme Court, And The Administrative State, Paul G. Mahoney
Seattle University Law Review
Pritchard and Thompson have given those of us who study the SEC and the securities laws much food for thought. Their methodological focus is on the internal dynamics of the Court’s deliberations, on which they have done detailed and valuable work. The Court did not, however, operate in a vacuum. Intellectual trends in economics and law over the past century can also help us understand the SEC’s fortunes in the federal courts and make predictions about its future.
Memories Of An Affirmative Action Activist, Margaret E. Montoya
Memories Of An Affirmative Action Activist, Margaret E. Montoya
Seattle University Law Review
Some twenty-five years ago, the Society of American Law Teachers (SALT) led a march supporting Affirmative Action in legal education to counter the spate of litigation and other legal prohibitions that exploded during the 1990s, seeking to limit or abolish race-based measures. The march began at the San Francisco Hilton Hotel, where the Association of American Law Schools (AALS) was having its annual meeting, and proceeded to Union Square. We, the organizers of the march, did not expect the march to become an iconic event; one that would be remembered as a harbinger of a new era of activism by …
We Shall Overcome: The Evolution Of Quotas In The Land Of The Free And The Home Of Samba, Stella Emery Santana
We Shall Overcome: The Evolution Of Quotas In The Land Of The Free And The Home Of Samba, Stella Emery Santana
Seattle University Law Review
When were voices given to the voiceless? When will education be permitted to all? When will we need to protest no more? It’s the twenty-first century, and the fight for equity in higher education remains a challenge to peoples all over the world. While students in the United States must deal with the increase in loans, in Brazil, only around 20% of youth between the ages of twenty-five and thirty-four have a higher education degree.
The primary objective of this Article is to conduct an in-depth comparative analysis of the development, implementation, and legal adjudication of educational quota systems within …
Pacific Islands And The U.S. Military: The Legal Borderlands Of The Environmental Movement, Sonia Lei
Pacific Islands And The U.S. Military: The Legal Borderlands Of The Environmental Movement, Sonia Lei
Seattle University Law Review
Climate change remains an urgent, ongoing global issue that requires critical examination of institutional polluters. This includes the world’s largest institutional consumer of petroleum: the United States military. The Department of Defense (DoD) is a massive institution with little oversight, a carbon footprint spanning the globe, a budget greater than the next ten largest nations combined, and overly generous exemptions to environmental regulations and carbon reduction targets. This Comment examines how this lack of accountability and oversight plays out in the context of three Pacific islands that have hosted U.S. military bases for decades. By considering the environmental impact of …
A Hard Pill To Swallow: The Abysmal Mental Health Standards Of Detained Immigrant Children In The United States, Rama Bankesly
A Hard Pill To Swallow: The Abysmal Mental Health Standards Of Detained Immigrant Children In The United States, Rama Bankesly
Seattle University Law Review
After setting foot into the U.S., unaccompanied children must learn to navigate academic and legal systems while receiving little support and carrying the heavy burden of effects of trauma on their mental health. They need access to mental health care from qualified professionals, but as this Comment will explain, they systematically fail to receive care, as can be seen in cases like Doe v. Shenandoah Valley Juv. Ctr. Comm’n. In Shenandoah, an unaccompanied child arrived in the U.S. and was placed in a facility that failed to provide remotely adequate mental health care and in fact was subjected …
Prejudice Standards In Washington’S Appellate Courts, Andrew B. Van Winkle
Prejudice Standards In Washington’S Appellate Courts, Andrew B. Van Winkle
Seattle University Law Review
When an appellate court finds an error to have occurred during a proceeding, the error is not yet subject to correction. In order to merit a remedy, the error must have been sufficiently prejudicial to the aggrieved party’s case. Drawing the line between correctable and non-correctable errors is not an easy task, for it often requires guessing at what was in the minds of jurors and trial judges. To cope with this task, courts have devised various rules and tests for deciding whether an error was likely prejudicial or not. These standards often go by names such as “harmless error,” …
Corporate Law In The Global South: Heterodox Stakeholderism, Mariana Pargendler
Corporate Law In The Global South: Heterodox Stakeholderism, Mariana Pargendler
Seattle University Law Review
How do the corporate laws of Global South jurisdictions differ from their Global North counterparts? Prevailing stereotypes depict the corporate laws of developing countries as either antiquated or plagued by problems of enforcement and misfit despite formal convergence. This Article offers a different view by showing how Global South jurisdictions have pioneered heterodox stakeholder approaches in corporate law, such as the erosion of limited liability for purposes of stakeholder protection in Brazil and India, the adoption of mandatory corporate social responsibility in Indonesia and India, and the large-scale program of Black corporate ownership and empowerment in South Africa, among many …
After Affirmative Action, Meera E. Deo
After Affirmative Action, Meera E. Deo
Seattle University Law Review
This is a time of crisis in legal education. In truth, we are in the midst of several crises. We are emerging from the COVID pandemic, a period of unprecedented upheaval where law students and law faculty alike struggled through physical challenges, mental health burdens, and decreased academic and professional success. The past few years also have seen a precipitous drop in applications to and enrollment in legal education. Simultaneously, students have been burdened with the skyrocketing costs of attending law school, taking on unmanageable levels of debt. And with the Supreme Court decision in SFFA v. Harvard, we are …
The Realization Rule As A Legal Standard, Sloan G. Speck
The Realization Rule As A Legal Standard, Sloan G. Speck
Publications
The realization “rule” in tax law is better characterized as a legal standard. This characterization matters after the Supreme Court’s decision in Moore v. United States, which sets the stage for future courts to decide that the Constitution mandates realization— an identifiable event before accrued income is reportable by taxpayers. The stakes of a constitutional realization requirement are underappreciated. Because current statutory law embeds realization as a background principle, a constitutional realization requirement would operate as a taxpayer-initiated antiabuse doctrine—a sword that taxpayers could use selectively to invalidate parts of the Internal Revenue Code and Treasury Regulations. This novel constitutional …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
DePaul Business & Commercial Law Journal
No abstract provided.
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
DePaul Business & Commercial Law Journal
No abstract provided.
Welcome Address, Lauren Mckenzie
Welcome Address, Lauren Mckenzie
DePaul Business & Commercial Law Journal
No abstract provided.
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Keeping Current - Probate [Notes], Julia Koert, Paula Moore, William P. Lapiana, Jake W. Villanueva
Articles & Chapters
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu
Force Majeure & Covid-19: A Clause Changed?, Claudia Petcu
DePaul Business & Commercial Law Journal
No abstract provided.
The Kinder, Gentler Irs? Where?, Harvey Gilmore
The Kinder, Gentler Irs? Where?, Harvey Gilmore
DePaul Business & Commercial Law Journal
No abstract provided.