Property Law and Real Estate Commons^™

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

DePaul Business & Commercial Law Journal

No abstract provided.

The Times They May Be A–Changin’: A Look Into Cuba’S Future For Property Rights And Restitution Through 3 Lenses, Patrick M. Denny

University of Miami Inter-American Law Review

After the 1959 Cuban Revolution, Fidel Castro took power and instituted a new regime that formed itself into a communist stronghold of the global south. With this new government came curtailment of private property rights, effectuated in government confiscation and limitation in private ownership opportunity. As many Cubans and foreign persons/entities had their residential, rural/agricultural, and commercial/industrial property confiscated, demands for restitution over the years has grown, particularly through US–led efforts. As Cuba has begun to soften to the idea of private property, as evidenced in its new 2019 Constitution, this Note seeks to analyze how property rights in Cuba …

Per Se Non-Takings, Nestor M. Davisdson, Timothy M. Mulvaney

Faculty Scholarship

In the discourse on the Takings Clause, disputes over methodology have long formed a kind of proxy war, with per se rules ordinarily underwriting strong constitutional protection for property rights and ad hoc standards more often vindicating public interests. At a moment when the Supreme Court is increasingly embracing the rules end of this rules-standards spectrum, this Article offers a novel perspective to challenge the conventional link between categorical reasoning and classical liberal conceptions of constitutional property.

To do so, the Article excavates a vast body of law denying takings liability through rule-like reasoning, an approach the Article calls per …

Divine Detachment: Beachy V. Assemblies Of God And A New Interpretation Of The Ecclesiastical Abstention Doctrine, Juarez Mcleod Johnson

MC Law Review

In the landmark case of Beachy v. Mississippi District Council for Assemblies of God, the Mississippi Supreme Court redefined its interpretation of the ecclesiastical abstention doctrine—marking a pivotal shift in church-state jurisprudence. Traditionally, this doctrine instructed courts to defer to the highest internal authority of a church when deciding disputes within hierarchical religious organizations. However, the court’s decision in Beachy significantly departed from this principle by designating the local pastor and congregation as the supreme authority over local church affairs, even within a hierarchical structure.

This Casenote explores the profound implications of the Supreme Court’s ruling, focusing on its …

Chasing The American Dream: Young Adults In Financial Crisis, A. Mechele Dickerson

Brooklyn Journal of Corporate, Financial & Commercial Law

For nearly two decades, I have written about housing and I have chronicled why it is so hard for middle-class Americans to become homeowners. More recently, I have explored the concept of the “traditional” household (husband, wife and 2.5+ children) and stressed that, notwithstanding the substantial federal and state subsidies this household formation receives, it is no longer the norm. While the housing crisis persists, it has now metastasized into a widespread and sweeping financial and social breakdown. In my forthcoming book, The Middle-Class New Deal: Restoring Upward Mobility and the American Dream, I more broadly explore the challenges adults …

Liening On The Court: Examining Loblolly Properties, Llc V. Le Papillon Homeowner's Association, Inc. And The Future Of Lien Priority In Mississippi, Thomas C. Jones

MC Law Review

The Mississippi Supreme Court in Loblolly Properties, LLC v. Le Papillon Homeowner’s Association, Inc. held that the nonjudicial foreclosure of a deed of trust does not extinguish restrictive covenants to pay HOA fees that were filed after the recording of the deed of trust.  In doing so, the Court blatantly disregarded the fundamental understanding of lien priority in Mississippi, and also failed to explain how the policy behind lien priority would further be upheld in the future. This decision by the Supreme Court is incorrect and places Mississippi in a “super-minority” of jurisdictions on this issue.  The overwhelming majority of …

Torts And Pesticide Drift: Amending Right-To-Farm Acts In The Wake Of Widespread Dicamba Drift By Nicholas Brown** And Matt Roessing*

Journal of Legal Studies in Business

When crops die in a field prior to harvest, a farmer loses a portion of his salary for that year. When the cause of the crop loss is natural, farmers can usually seek compensation through crop insurance and government commodity support programs. When the crops were lost as a result of pesticide drift, these forms of compensation are not usually available to farmers.1 In order to make up for their losses, farmers can seek damages through judicial redress. For many decades, various state and federal laws have combined to complicate and at times prevent farmers adversely affected by pesticide drift …

Cover Page & Table Of Contents - Volume 23

Journal of Legal Studies in Business

JLSB vol. 23 Title Page & Table of Contents

Incorporating Tax Law Into Legal And Regulatory Environment Of Business Courses

Journal of Legal Studies in Business

No abstract provided.

Too Much, Too Little, Or Just Right? Beyond The Perception (Or Reality) Of Law School Rigor In Teaching Undergraduate Copyright Law

Journal of Legal Studies in Business

No abstract provided.

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 …

Opening Remarks, Gideon Taylor

Fordham Law Review

No abstract provided.

Remarks, Ellen Germain

Fordham Law Review

No abstract provided.

Seeing The Humanity In Each Object: Finding Justice Amid The Law, Gideon Taylor, Ruth J. Weinberger

Fordham Law Review

The restitution of Nazi-looted cultural and religious property remains an important aspect of providing a measure of justice for Holocaust victims and their heirs. The United States has played a leading role, from early postwar restitution efforts to shaping international principles, such as the Washington Conference Principles on Nazi-Confiscated Art (the “Washington Conference Principles”), the Terezin Declaration, and the recent Best Practices for the Washington Conference Principles. Yet restitution within the United States continues to rely largely on litigation, with varying outcomes and limited provenance research compared to some European countries. The following Essay examines America’s contributions and challenges and …

A Comparison Of Inadequate Doctrines: The Canadian “Honour Of The Crown” And The U.S. Federal Trust Responsibility, Jennifer Pahre, Cara Shanahan, Emma Troy, Brooke Conklin

Texas A&M Journal of Property Law

This article critically examines and compares the Canadian doctrine of the "honour of the Crown" and the United States' federal trust responsibility as legal frameworks intended to protect the rights and interests of Indigenous peoples. Through historical and doctrinal analysis, the authors argue that both doctrines, while rooted in fiduciary ideals, have been reinterpreted by courts and policymakers in ways that prioritize governmental interests over those of Indigenous communities. The U.S. trust responsibility, once grounded in treaty obligations and sovereign-to-sovereign relations, has devolved into a vague, largely unenforceable moral and legal obligation, allowing for unilateral federal and state action that …

The Sovereign Acre, Match Dawson

Texas A&M Journal of Property Law

What if the next constitutional crisis is not declared from a presidential podium but tyranny forged into a deed? Not a contested election. Not a rogue legislature. Not even a runaway court. This time, it is quieter—with a deed signed and title passed, a new sovereign is crowned in private ink. Across the country, billionaire land grabs are redrawing the map of municipal governance itself. As wealthy elites and corporate oligarchs carve out private enclaves—from the privatized contract city of Sandy Springs, Georgia, to the unsettling governance of The Woodlands, Texas—we bear witness to public sovereignty giving way to …

Copyright Law And Property Law, Keith N. Hylton

Texas A&M Journal of Property Law

Property is at the core of state law since it is the exclusive power of the individual state governments to define and protect property rights within their jurisdiction. In this paper I will discuss the general connection between copyright and property generally. I will argue that property law sheds important light on copyright law and can help us cut through modern controversies in copyright law. If I am correct in this view, any judge sufficiently familiar with property law doctrines could do better than the Supreme Court of the United States in resolving a new copyright controversy. Specifically, property law …

Pore Some More: Current Legal Considerations Of Pore Space Ownership In Texas, Peter E. Hosey, Charles P. Hosey

Texas A&M Journal of Property Law

This article provides a comprehensive analysis of the legal landscape governing pore space ownership in Texas. It traces the evolution of Texas law from early uncertainty and conflicting case law—such as Mapco, Inc. v. Carter—to the Texas Supreme Court’s recent clarification in Myers-Woodward, LLC v. Underground Services Markham, which firmly establishes subsurface pore space as an attribute of the surface estate. The authors examine the practical implications of this rule, including the interplay between mineral and surface estates, the accommodation doctrine, and issues related to trespass, correlative rights, and contamination of native reservoirs. The article also explores ongoing legislative efforts …

Corporeal Property And The Limits Of Nagpra, M. Alexander Pearl

Fordham Law Review

No abstract provided.