Social and Behavioral Sciences Commons^™

Copyright Ownership Of Online News: Cultivating A Transformation Ethos In America's Emerging Statutory Attribution Right, Edward L. Carter

Faculty Publications

Several federal district courts in 2009 and 2010 interpreted a relatively obscure provision of the Digital Millennium Copyright Act to grant a potentially broad right of attribution to owners of copyright in creative works. The statutory provision prohibits removal or alteration of copyright management information. The law gives reason for both hope and fear for news organizations. On one hand, an attribution requirement is seen by some in the news industry as relief from negative effects of technology, including online news aggregators. On the other hand, news organizations already have been sued under the copyright management provision for their conduct …

Inequitable Administration: Documenting Family For Tax Purposes, Anthony C. Infanti

Articles

Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional personal exemption for a child or other dependent unless they furnish the individual’s name, Social Security number, and relationship to the taxpayer.

In this article, I undertake the first systematic examination of these documentation requirements. Given the privileging of the “traditional” family throughout …