Business Organizations Law Commons^™

Unauthorized Disclosure Of Tax Return Information: When Is The United States Liable For Actions Of The Irs?, Tammy W. Cowart, Roger Lirely, Alex Brandt

William & Mary Business Law Review

The June 2021 ProPublica report “The Secret IRS Files: Trove of Never-Before-Seen Records Reveal How the Wealthiest Avoid Income Tax” revealed tax return data of many of the wealthiest people in America. However, the tax information about these individuals is not public information. As part of the Tax Reform Act of 1976, Congress removed tax returns and return information from the realm of public documents and protected them under federal law. Congress also provided criminal and civil sanctions for the unauthorized disclosure of tax returns and return information. Over forty-five years later, there have been hundreds of cases adjudicated, but …

It Shouldn’T Be This Hard: The Law And Economics Of Business In Indian Country, Adam Crepelle

Utah Law Review

Indian reservation economies have been in shambles for generations. Although some tribes operate successful gaming enterprises, no tribe has a vibrant private sector economy. Law and economics help explain why. Economics is the study of choices, and Indian country’s complex legal rules deter businesses from investing on tribal land. After all, no business wants to spend a year waiting for the federal government to approve a land lease on reservation when land is easily accessible off reservation. Likewise, jurisdictional rules are clear off reservation, but within Indian country, simply determining whether to file a breach of contract suit in tribal, …

Learning To Do Good While Doing Well 11-2023, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

From Bait To Plate—How Forced Labor In China Taints America’S Seafood Supply Chain: Hearing Before The Cong.-Exec. Comm’N On China, 118th Cong., Oct. 24, 2023 (Statement Of Robert K. Stumberg), Robert Stumberg

Testimony Before Congress

Two-hundred and forty—that’s the number of name-brand stores and institutional suppliers that we all depend on. Through them, we all buy seafood from importers who sell what forced laborers process in Chinese factories and vessels. We do it as families, as schools, as businesses. What is not in that number are the ways we buy forced-labor seafood as governments, mostly through five federal agencies and local school food authorities.

The Outlaw Ocean team, led by Ian Urbina, made transparency happen. They aren’t the first to reveal Xinjiang supply chains. But what distinguishes their seafood reporting is that they literally …

Divide, "Two-Step," And Conquer: How Johnson & Johnson Spurred The Bankruptcy System, Patrick Maney

University of Cincinnati Law Review

No abstract provided.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Integrating Doctrine And Diversity Speaker Series: How Does Diversity, Equity, Inclusion And Belonging Pedagogy Fit In Business Issues And Financial Affairs Classes? Leading With Deib In Wills, Trusts, Estates, Insurance, Contracts, And Taxation Law Classes, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.

The Human Rights Remedy Gap In Isds – The Potential Of The Hague Rules On Business And Human Rights Arbitration, Diane A. Desierto, Anne Van Aaken, Steven Ratner, Giorgia Sangiuolo, Martijn Scheltema, Katerina Yiannibas

Faculty Lectures and Presentations

The tensions between the protection of human rights and States’ obligations towards foreign investors has been the subject of extensive debates among States, civil society actors, business, and international organizations. The Hague Rules on Business and Human Rights Arbitration represent a recent effort to provide an avenue for resolving claims concerning human rights violations connected to business activities, including investment. These Rules may be linked to or incorporated in national investment laws, state contracts, or International Investment Agreements (IIAs). The Hague Rules aim to fill a currently existing gap in (access to) remedies for rightsholders and help both investors and …

Why U.S. States Need Their Own Cannabis Industry Banks, Christoph Henkel, Randall K. Johnson

Faculty Works

The legal cannabis trade is the fastest growing industry in the United States. In 2019, about 48.2 million Americans used the drug at least once. As such, it is easy to see why the legal cannabis trade may generate annual revenues exceeding $30 billion in Fiscal Year 2022 alone.

One inconvenient truth, however, is that the parties to any cannabis trade may face a range of difficulties due to conflicts between federal and state laws. These difficulties include the fact that many financial institutions are reluctant to handle cannabis proceeds. One reason is that a lack of alignment in terms …

Amazon's Pricing Paradox, Rory Van Loo, Nikita Aggarwal

Articles

Antitrust scholars have widely debated the paradox of Amazon seemingly wielding monopoly power while charging low prices to consumers. A single company's behavior thereby helped spark a vibrant intellectual conversation as scholars debated why Amazon's prices were so low, whether enforcers should intervene, and, eventually, how the field of antitrust should be reformed. One of the main sources of agreement in these and other scholarly conversations has long been that Amazon charges low prices. This Article challenges that assumption by demonstrating that Amazon customers may pay significantly higher prices than is commonly understood due to strategies that do not necessarily …

Twenty Years After Krieger V Law Society Of Alberta: Law Society Discipline Of Crown Prosecutors And Government Lawyers, Andrew Flavelle Martin

Articles, Book Chapters, & Popular Press

Krieger v. Law Society of Alberta held that provincial and territorial law societies have disciplinary jurisdiction over Crown prosecutors for conduct outside of prosecutorial discretion. The reasoning in Krieger would also apply to government lawyers. The apparent consensus is that law societies rarely exercise that jurisdiction. But in those rare instances, what conduct do Canadian law societies discipline Crown prosecutors and government lawyers for? In this article, I canvass reported disciplinary decisions to demonstrate that, while law societies sometimes discipline Crown prosecutors for violations unique to those lawyers, they often do so for violations applicable to all lawyers — particularly …

Cleaning Up The Corporate Opportunity Doctrine Mess: A First Principles Approach, Yifat Naftali Ben Zion

Washington and Lee Law Review

Almost a century ago, a legal dispute over who is the rightful owner of Pepsi-Cola, at the time an unknown syrup company on the verge of bankruptcy, led the Supreme Court of Delaware to develop what is now famously known as the corporate opportunity doctrine. This doctrine is the central framework Delaware courts use to this day to determine whether an officer who seized a business opportunity has breached his fiduciary duties. Despite the doctrine’s old roots, it has thus far failed to reach stable ground. For one, while many corporate law scholars have supported the rule developed following this …

Ambiguity And Exceptions: Dissecting Cftc V. Monex Credit Co. And The Commodity Exchange Act To Explain Actual Delivery, William Knotts

MC Law Review

“Leveraged trades” are transactions in which an investor borrows the capital to purchase or sell a commodity using the commodity itself as collateral. These transactions are vital to the health of commodities markets as they relate directly to market participation and liquidity, both essential components. A recent Ninth Circuit decision threatens these types of valuable transactions by adopting a narrow interpretation of a key exemption from the applicability of Commodity Exchange Act regulations. This Article will argue a broader interpretation is more consistent with the purpose behind the Commodity Exchange Act, recent Commodity Futures Trading Commission interpretations, and will better …

Negara Dan Monopoli Alamiah Serta Perkembangan Di Indonesia, Teddy Anggoro

Jurnal Hukum & Pembangunan

Natural monopoly is a controversial theory to be developed or implemented in today's world. It is important to note that every time an economic crisis hits the world, at that time natural monopoly loses its popularity, because it is the party to blame for the economic crisis that occurs, especially if the natural monopoly is held by State-Owned Enterprises (BUMN). Indonesia is one of the countries that through the BUMN Law prohibits natural monopoly on certain industries to be applied. This becomes important to study considering that natural monopoly itself is a way to achieve efficiency, such as the goal …

Bernard Parks, Jr., Et. Al. V. Kelly King Et Al., Order On Cross Motions For Summary Judgment Regarding Plaintiffs' Claims Against Defendants, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Saint Joseph Health System, Et. Al. V. Emory Healthcare, Inc., Et Al., Order On Cross Motions For Summary Judgment, John J. Goger

Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions

No abstract provided.

Place Your Bets: The Legal Integration Of Sports Betting With Cryptocurrency, Andrew Topps

UNH Sports Law Review

No abstract provided.

Out Of Bounds? The Legal Implications Of The Emerging Rivalry Between Liv Golf And The Pga Tour, Michael Dube, Libba Galloway, Chantel Mccabe, Michael Mccann, Alan Milstein

UNH Sports Law Review

No abstract provided.

A Breakdown Of Where Nil Currently Stands, Justin Cavegn

UNH Sports Law Review

No abstract provided.

Play Like A Girl, Get Paid Like A… Man?, Amanda M. Malool

UNH Sports Law Review

No abstract provided.