Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin,
2016
Seattle University School of Law
Bringing Continuity To Cryptocurrency: Commercial Law As A Guide To The Asset Categorization Of Bitcoin, Evan Hewitt
Seattle University Law Review
This Note will undertake to analyze bitcoin under the Uniform Commercial Code (UCC) and the Internal Revenue Code (IRC)—two important sources of commercial law—to see whether any existing asset categories adequately protect bitcoin’s commercial viability. This Note will demonstrate that although commercial law dictates that bitcoin should—nay must—be regulated as a currency in order to sustain its existence, the very definition of currency seems to preclude that from happening. Therefore, this Note will recommend that we experiment with a new type of asset that receives currency-like treatment, specifically designed for cryptocurrencies, under which bitcoin can be categorized in order to …
Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons,
2016
Barry University School of Law
Reducing The Rate Of Prison Recidivism In Florida By Providing State Corporate Income Tax Credits To Businesses As An Incentive For Employment Of Ex-Felons, Heidi A. Hillyer
Barry Law Review
No abstract provided.
Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment,
2016
Maurice A. Deane School of Law at Hofstra University
Helvering V. Safe Deposit & Trust Co.: Underestimating The Power Of A Power Of Appointment, Samuel A. Donaldson
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Bosch: 50 Years Of Relevance,
2016
Maurice A. Deane School of Law at Hofstra University
Commissioner V. Estate Of Bosch: 50 Years Of Relevance, Jonathan G. Blattmachr, Madeline J. Rivlin
ACTEC Law Journal
No abstract provided.
Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes,
2016
Maurice A. Deane School of Law at Hofstra University
Merrill V. Fahs: Release Of Marital Rights Is Insufficient Consideration For Transfer Tax Purposes, Kevin E. Packman
ACTEC Law Journal
No abstract provided.
United States V. Byrum: Too Good To Be True?,
2016
Maurice A. Deane School of Law at Hofstra University
United States V. Byrum: Too Good To Be True?, Ronni G. Davidowitz, Jonathan C. Byer
ACTEC Law Journal
No abstract provided.
United States V. Windsor: The Marital Deduction That Changed Marriage,
2016
Maurice A. Deane School of Law at Hofstra University
United States V. Windsor: The Marital Deduction That Changed Marriage, Lee-Ford Tritt
ACTEC Law Journal
No abstract provided.
Front Matter,
2016
Maurice A. Deane School of Law at Hofstra University
The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective,
2016
Maurice A. Deane School of Law at Hofstra University
The U.S. Supreme Court And The Law Of Trusts And Estates: A Law Reformer's Perspective, Thomas P. Gallanis
ACTEC Law Journal
No abstract provided.
Helvering V. Horst: Gifts Of Income From Property,
2016
Maurice A. Deane School of Law at Hofstra University
Helvering V. Horst: Gifts Of Income From Property, Jerome M. Hesch, David J. Herzig
ACTEC Law Journal
No abstract provided.
Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes,
2016
Maurice A. Deane School of Law at Hofstra University
Smith V. Shaughnessy: Slippery Remainder Interests And The Intersection Of Gift And Estate Taxes, Ann-Marie Rhodes, Erica E. Lord
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Noel: The Double Life Of Life Insurance,
2016
Maurice A. Deane School of Law at Hofstra University
Commissioner V. Estate Of Noel: The Double Life Of Life Insurance, John Mcgown Jr., Jason Melville
ACTEC Law Journal
No abstract provided.
United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine,
2016
Maurice A. Deane School of Law at Hofstra University
United States V. Estate Of Grace: Seeking A More Objective Test For The Application Of The Reciprocal Trust Doctrine, Dennis I. Belcher, Kristen Frances Hager
ACTEC Law Journal
No abstract provided.
Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing,
2016
Maurice A. Deane School of Law at Hofstra University
Commissioner V. Estate Of Hubert: How The I.R.S. Stole Hubert's Blessing, Kristen E. Caverly
ACTEC Law Journal
No abstract provided.
The Four Horsemen And Estate Taxation,
2016
Maurice A. Deane School of Law at Hofstra University
The Four Horsemen And Estate Taxation, Jasper L. Cummings Jr.
ACTEC Law Journal
No abstract provided.
Helvering V. Clifford: The Supreme Court Spoils The Broth,
2016
Maurice A. Deane School of Law at Hofstra University
Helvering V. Clifford: The Supreme Court Spoils The Broth, Mark L. Ascher
ACTEC Law Journal
No abstract provided.
Oklahoma Tax Commission V. United States: Death Taxes On Restricted Indian Personalty,
2016
Maurice A. Deane School of Law at Hofstra University
Oklahoma Tax Commission V. United States: Death Taxes On Restricted Indian Personalty, Thomas E. Simmons
ACTEC Law Journal
No abstract provided.
Foreword -- The Supreme Court's Estate Planning Jurisprudence,
2016
Maurice A. Deane School of Law at Hofstra University
Foreword -- The Supreme Court's Estate Planning Jurisprudence, Bridget J. Crawford
ACTEC Law Journal
This short essay introduces a special issue of the ACTEC Law Journal devoted to the estate planning jurisprudence of the Supreme Court of the United States. The issue includes two invited essays on the role of the court in developing the law in this area, as well as commentaries on seventeen of the most important estate planning-related cases decided by the Supreme Court between 1925 and 2013.
Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder,
2016
Maurice A. Deane School of Law at Hofstra University
Irwin V. Gavit: Income Is (Sometimes) In The Eye Of The Beholder, William P. Lapiana
ACTEC Law Journal
No abstract provided.
Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax,
2016
Maurice A. Deane School of Law at Hofstra University
Taft V. Bowers: The Foundation For Non-Recognition Provisions In The Income Tax, James R. Repetti
ACTEC Law Journal
Taft v. Bowers is a Supreme Court decision that is rarely studied in law schools or discussed by scholars. Yet, it is a case of vast significance. In the Taft decision, the Supreme Court confirmed that Congress may create non-recognition exceptions to the income tax that merely defer the recognition of income, rather than permanently exclude it. If the Taft case had been decided differently, it is likely that the number of non-recognition provisions in the Internal Revenue Code ("Code") would be significantly reduced.
