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Choosing The Best Entity For Investments Trading After Understanding The Tax Limitations And Restrictions, Ray A. Knight, Joseph Lakatos 2025 DePaul University

Choosing The Best Entity For Investments Trading After Understanding The Tax Limitations And Restrictions, Ray A. Knight, Joseph Lakatos

DePaul Business & Commercial Law Journal

The trading of various securities is subject to market rules. However, when securities trading is completed within a business entity, the entity is subject to tax limitations and restrictions. The tax benefits cannot be the dominant purpose for the entity structure; economic substance including profit motive and business purpose for each transaction must be able to be shown.

The trading of investment securities must be housed in the right entity to gain the best economic results as well as to minimize the tax burden. The entity selection process must first consider the characteristics and nature of the securities (e.g., currencies, …


Volume 23 - Front Matter, 2025 DePaul University

Volume 23 - Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.


Evaluating The Impact Of Policy In Theatre: The Influence Of Public & Political Policy On The Theatrical World, John Q. Rhodes 2025 East Tennessee State University

Evaluating The Impact Of Policy In Theatre: The Influence Of Public & Political Policy On The Theatrical World, John Q. Rhodes

Undergraduate Honors Theses

In the second half of the twentieth century, there is distinct evidence to exhibit a direct correlation between daily occurrences and in matters of public policy. This paper serves to analyze the impact of U.S. public policy on theatrical practices. To provide a detailed and targeted analysis of the exponential impact public policy had upon the theatrical industry, this examination will look at theatre beginning in 1961 and will extend towards the current administration of President Donald Trump and is organized in ten-year segments. Each decade will be generalized for its direct or indirect changes that occurred within the period …


Evaluating The Impact Of Policy In Theatre: The Influence Of Public & Political Policy On The Theatrical World, John Q. Rhodes 2025 East Tennessee State University

Evaluating The Impact Of Policy In Theatre: The Influence Of Public & Political Policy On The Theatrical World, John Q. Rhodes

Undergraduate Honors Theses

In the second half of the twentieth century, there is distinct evidence to exhibit a direct correlation between daily occurrences and matters of public policy. This paper serves to analyze the impact of U.S. public policy on theatrical practices. To provide a detailed and targeted analysis of the exponential impact public policy had upon the theatrical industry, this examination will look at theatre beginning in 1961 and will extend towards the current administration of President Donald Trump and is organized in ten-year segments. Each decade will be generalized for its direct or indirect changes that occurred within the period and …


The Value Of Jury Rights, Philip A. Hamburger 2025 Columbia Law School

The Value Of Jury Rights, Philip A. Hamburger

Faculty Scholarship

The right to a civil jury trial is often dismissed as an inefficient anachronism ill suited to the complexities of modern litigation, and these efficiency concerns have long overshadowed any serious defense of the Seventh Amendment. This Article argues that such skepticism profoundly misunderstands the constitutional function and enduring value of civil jury rights. The Article observes that the Seventh Amendment’s jury right was adopted with the understanding that it would come with some inefficiencies and that contemporary concerns about its inefficiencies tend to be overstated. Ultimately, the Article finds that civil juries are essential for structural reasons such as …


Codification In Mississippi: Nineteenth Century Efforts For A Mississippi Civil Code, Milton J. Hernandez IV 2025 Mississippi College School of Law

Codification In Mississippi: Nineteenth Century Efforts For A Mississippi Civil Code, Milton J. Hernandez Iv

MC Law Review

No abstract provided.


Not So Firmly Settled: How The Inconsistent Jurisprudence Of The Firm Resettlement Bar Serves As A Tool For Asylum Seeker Exclusion, Caroline V. Garrido 2025 Fordham University School of Law

Not So Firmly Settled: How The Inconsistent Jurisprudence Of The Firm Resettlement Bar Serves As A Tool For Asylum Seeker Exclusion, Caroline V. Garrido

Fordham Law Review

The firm resettlement bar to asylum, designed to limit protections to those without refuge elsewhere, has become a source of inconsistency, confusion, and exclusion in U.S. asylum law. Circuit courts have adopted two different approaches for determining whether an asylum seeker has firmly resettled in a third country. Despite the Board of Immigration Appeals’ attempt to unify these approaches through the introduction of a burden-shifting framework, courts remain divided, and there is no clear guidance on what constitutes firm resettlement. This Note argues that this lack of guidance has led to inconsistent court holdings and interpretations that conflict with the …


Doktrin Penyalahgunaan Hak (Abus Des Droit), Syukron Salam 2025 Universitas Negeri Semarang

Doktrin Penyalahgunaan Hak (Abus Des Droit), Syukron Salam

Jurnal Hukum & Pembangunan

The present article examines the emergence of the doctrine of abus de droit in France in the mid-twentieth century through an analysis of key judicial decisions and the debates that followed them. The study commences with an exposition of the manner in which the evolution of capitalism, concomitant with the escalating economic disparity and the propagation of societal challenges, has influenced the judicial approach to the abstract Roman-law tradition of absolute rights. In light of this, the article contends that the civil-law tradition exhibited a fundamental flaw in its conceptualisation of rights as absolute, thereby overlooking objections that were firmly …


Politik Hukum Kedudukan Wakil Presiden Dalam Badan Pengarah Percepatan Pembangunan Otonomi Khusus Papua, Maleakhi Samuel Pasalli, Yamuna Nurafifah, Pranaldo Gunawan 2025 Universitas Gadjah Mada

Politik Hukum Kedudukan Wakil Presiden Dalam Badan Pengarah Percepatan Pembangunan Otonomi Khusus Papua, Maleakhi Samuel Pasalli, Yamuna Nurafifah, Pranaldo Gunawan

Jurnal Hukum & Pembangunan

The legal policy regarding the amendment of Law Number 21 of 2001 into Law Number 2 of 2021 concerning Special Autonomy for Papua marks a paradigm shift from asymmetric decentralization towards controlled autonomy or leading to the centralization of power, notably through the establishment of the Steering Committee for Acceleration of Development of Special Autonomy for Papua (BP3OKP), which is chaired directly by the Vice President. This research is motivated by juridical issues wherein the Academic Paper (Naskah Akademik) of the amendment fails to provide scientific justification regarding the urgency of establishing this special body or the involvement of the …


Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray 2025 Sokoine University of Agriculture

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …


Modernizing Family Courts: How Technology-Driven Triage Improves Access To Justice For Self- Represented Litigants And Enhances Efficiency For Lawyers, Ayyoub Ajmi, Alicia Davis 2025 University of Missouri - Kansas City, School of Law

Modernizing Family Courts: How Technology-Driven Triage Improves Access To Justice For Self- Represented Litigants And Enhances Efficiency For Lawyers, Ayyoub Ajmi, Alicia Davis

Faculty Works

Family courts are overwhelmed by rising caseloads, increasing parental conflict, and limited judicial resources. With 80–90% of litigants self-represented (SRLs), case delays and inefficiencies affect all parties, including those with private counsel. High-conflict cases make up 10–30% of dockets, consuming judicial time and worsening outcomes for families, especially children. This article explores the Family Court Services Portal, a technology-driven triage tool designed to streamline family case processing, improve access to justice, and help courts allocate re- sources effectively. The portal integrates pre-screening triage automation, guiding parties through structured issue identification to support proportional judicial intervention and informed case management. Developed …


The Progression Of Deinstitutionalization And Its Effects On The American South: A Judicial Analysis Of 20th-Century United States Supreme Court Decisions, Eva-Marie V. Jones 2025 Georgia Southern University

The Progression Of Deinstitutionalization And Its Effects On The American South: A Judicial Analysis Of 20th-Century United States Supreme Court Decisions, Eva-Marie V. Jones

Honors College Theses

This thesis explores the effects of four landmark Supreme Court cases on the deinstitutionalization movement in the American south. Previous literature frequently discusses the legislative implications of this era; however, no law is applicable without the interpretation and application of the judiciary, which so often contextualizes the greater public perspective. Rarely has an analysis of judicial decisions involving psychiatric care merged with regional focus, and certainly not in a format accessible to the average individual.

From unmarked graves to abandoned infrastructure, the legacy of historic psychiatric care in the United States has been largely obscured – yet its consequences continue …


Living Property, Joseph William Singer 2025 Seattle University School of Law

Living Property, Joseph William Singer

Seattle University Law Review

The Supreme Court has increasingly defined property rights that are per se exempt from regulation in the absence of compensation, most recently in Cedar Point Nursery v. Hassid (2021) and Tyler v. Hennepin County (2023). The Court claims that it can identify property rights that are categorically protected from regulation by reference to history, tradition, and precedent. Yet this approach is oddly ahistorical; it is inconsistent with the fact that property law changed dramatically over U.S. history, as well as varying tremendously among the states. It is also inconsistent with the historical context of the Founding era. At that time, …


Table Of Contents, 2025 Seattle University School of Law

Table Of Contents

Seattle University Law Review

Table of Contents


The Roots Of Credit Inequality, Andrea Freeman 2025 Seattle University School of Law

The Roots Of Credit Inequality, Andrea Freeman

Seattle University Law Review

Debt oppression began before the United States became a country. Settlers enslaved Africans and Indigenous people, treating them as property that they could buy and sell for their economic and personal benefit. When enslavement became illegal, new economic systems and laws that included sharecropping, Black Codes, and Jim Crow kept Black people in servitude. Laws that prohibited enslaved people from owning property or selling goods to white people evolved into restrictions on Black people’s occupations and market participation, both formal and informal. When Black entrepreneurs overcame these obstacles and built wealth within Black business enclaves, white people enforced their racist …


“A Plain Denial”: Reclaiming Equal Protection In American Juvenile Law, Addie C. Rolnick, David S. Tanenhaus, Justin Iverson, Danielle L. Silvestri 2025 Seattle University School of Law

“A Plain Denial”: Reclaiming Equal Protection In American Juvenile Law, Addie C. Rolnick, David S. Tanenhaus, Justin Iverson, Danielle L. Silvestri

Seattle University Law Review

Juvenile courts are based on the premise that children are different from adults and should therefore be treated differently. Children may be treated more informally by courts, punished for different purposes, and brought before the court for different behaviors. Since In re Gault, the Supreme Court has been clear that there are limits to how different juvenile courts can be. Juveniles are entitled to many of the same procedural protections as adult criminal defendants, although the Court has preserved some procedural differences where it has determined that their benefit is outweighed by the need to preserve the informality, flexibility, …


Redefining Section 230 Immunity, Lucas Dini 2025 Seattle University School of Law

Redefining Section 230 Immunity, Lucas Dini

Seattle University Law Review

Section 230 of the Communications Decency Act has provided broad immunity to online platforms for third-party content which was the foundation for the internet's growth. However, the rise in the use of artificial intelligence (AI) to produce algorithms to curate content to users of online services has blurred the line between being a passive host of third party content and active editorial control. This Note examines the legal, policy, and constitutional implications of applying Section 230 immunity to platforms that use AI to curate and promote third-party content. This analysis argues that algorithmic promotion of third-party content constitutes a platform's …


Overcrowding The System: Rethinking Juvenile Justice In Washington State, McKenna White 2025 Seattle University School of Law

Overcrowding The System: Rethinking Juvenile Justice In Washington State, Mckenna White

Seattle University Law Review

The recent crisis at Green Hill School highlights the detrimental consequences of severe overcrowding in Washington State’s Juvenile Rehabilitation system—a problem exacerbated by the implementation of the JR to 25 legislation. This Note argues that the juvenile rehabilitation system, which is currently struggling to manage a wide age range of offenders, necessitates a fundamental rethinking of juvenile justice practices. By examining neurological research indicating continued brain development into the mid-twenties, along with the high prevalence of trauma among justice-involved youth, this Note proposes the creation of a dedicated third system of care within the Department of Children, Youth, and Families …


Addressing The Root Of Housing Insecurity: Washington Should Divest From “Crime-Free” Housing Programs, Sarah Cerdena 2025 Seattle University School of Law

Addressing The Root Of Housing Insecurity: Washington Should Divest From “Crime-Free” Housing Programs, Sarah Cerdena

Seattle University Law Review

Crime-Free Rental Housing Properties (CFRHPs) have proven to be an ineffective and inequitable approach to public safety. Often, tenants in these properties are evicted—at times, extrajudicially—as a result of conduct that does not rise to violations of their lease provisions, much less criminal behavior. By placing extraordinary power in the hands of local law enforcement to carry out these ordinances, CFRHPs predictably pose significant harm to Black and Latinx communities, survivors of domestic violence, disabled tenants, and low-income tenants generally. Recently, the Washington State Supreme Court grappled with the tensions arising between CFRHPs and the enforcement of Washington landlord-tenant law. …


Volume 49 Masthead, 2025 Seattle University School of Law

Volume 49 Masthead

Seattle University Law Review

Volume 49 Masthead


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