AuthorTitleCitationDocument TypeStatusSummaryYear
Stephanie Bornstein CONFRONTING THE RACIAL PAY GAP 75 Vanderbilt Law Review 1401 (October, 2022) Law Review Articles and Other Secondary Sources   For several decades, a small body of legal scholarship has addressed the gender pay gap, which compares the median full-time earnings of women and men. More recently, legal scholars have begun to address the racial wealth gap, which measures racial disparities in family economic security and wealth accumulation. Yet a crucial component of both the... 2022
Amber Baylor CRIMINALIZED STUDENTS, REPARATIONS, AND THE LIMITS OF PROSPECTIVE REFORM 99 Washington University Law Review 1229 (2022) Law Review Articles and Other Secondary Sources   Introduction. 1230 I. A Reparations Framework: Outlining Injury To Criminalized Students. 1234 A. The History and Harm of Criminalizing Students. 1238 B. Law Enforcement in Schools. 1242 C. School Order Misdemeanors. 1246 D. Students in Criminal Courts. 1249 E. Reforms Reducing the Criminalization of Students. 1254 1. School Discipline Reform. 1255... 2022
The HLS Conference Organizers CRITICAL RACE THEORY: INSIDE AND BEYOND THE IVORY TOWER 69 UCLA Law Review Discourse 118 (2022) Law Review Articles and Other Secondary Sources   The history of Critical Race Theory (CRT) is inextricably intertwined with the history of student activism on law school campuses. This activism was sparked in resistance to the dominant legal education system and with the goal of cultivating alternative spaces where law students could learn how to tackle and dismantle the seemingly permanent... 2022
Sherally Munshi DISPOSSESSION: AN AMERICAN PROPERTY LAW TRADITION 110 Georgetown Law Journal 1021 (May, 2022) Law Review Articles and Other Secondary Sources   Universities and law schools have begun to purge the symbols of conquest and slavery from their crests and campuses, but they have yet to come to terms with their role in reproducing the material and ideological conditions of settler colonialism and racial capitalism. This Article considers the role the property law tradition has played in shaping... 2022
Mickaela J. Fouad DOWN AND DIRTY: REMEDIES AND REPARATIONS FOR INTERSECTED ENVIRONMENTAL AND REPRODUCTIVE JUSTICE 87 Brooklyn Law Review 1423 (Summer, 2022) Law Review Articles and Other Secondary Sources   In 2016, Flint, Michigan's water crisis captured the nation's attention and prompted widespread conversations concerning environmental racism. In the fall of 2021, claims, including a class action suit, brought by city residents culminated in a historic $626 million award. But today, even after this settlement, many Flint residents still mistrust... 2022
Charisa Smith FROM EMPATHY GAP TO REPARATIONS: AN ANALYSIS OF CAREGIVING, CRIMINALIZATION, AND FAMILY EMPOWERMENT 90 Fordham Law Review 2621 (May, 2022) Law Review Articles and Other Secondary Sources   America's legacy of violent settler colonialism and racial capitalism reveals a misunderstood and neglected civil rights concern: the forced separation of families of color and unwarranted state intrusion upon caregiving through criminalization and surveillance. The War on Drugs, the Opioid Crisis, and the COVID-19 pandemic are a few examples... 2022
Shirin Sinnar HATE CRIMES, TERRORISM, AND THE FRAMING OF WHITE SUPREMACIST VIOLENCE 110 California Law Review 489 (April, 2022) Law Review Articles and Other Secondary Sources   Even before the assault on the Capitol on January 6, 2021, a rising chorus of policymakers and pundits had called for treating White supremacist violence as terrorism. After multiple mass shootings motivated by White supremacist ideology, commentators argued that the hate crime label failed to convey the political nature of the violence or... 2022
Kelsey Goldman LETTING THE CAT OUT OF THE BAG: HOW LACK OF ACCESS TO ANIMAL COMPANIONSHIP AND HUSBANDRY FOSTERS INEQUALITY FOR BLACK AMERICANS 12 UC Irvine Law Review 693 (February, 2022) Law Review Articles and Other Secondary Sources   Throughout American history, animals have been used by those in power to harm and terrorize Black Americans. While state-sanctioned use of slave-patrol and police dogs have been a commonly discussed issue, there has been little to no analysis on the harms Black Americans have faced from the systemic deprivation of animal companionship and... 2022
Nina Oishi LOVE, MEMORY, AND REPARATIONS: LOOKING TO THE BOTTOM TO UNDERSTAND HAWAI'I'S MAUNA KEA MOVEMENT 29 Asian American Law Journal 126 (2022) Law Review Articles and Other Secondary Sources   The activism on Mauna Kea opposing the construction of the Thirty Meter Telescope has become a flashpoint in local media and a watershed moment for Hawaiian movements. In this Note, I apply the critical legal theory concept of looking to the bottom to understand the Mauna Kea movement as part of a broader theory of reparations for Native... 2022
Larry Alexander MICHAEL PERRY AND DISPROPORTIONATE RACIAL IMPACT 23 Journal of Contemporary Legal Issues 469 (2022) Law Review Articles and Other Secondary Sources   C1-2Table of Contents I. The Disparate Impact Theory of Racial Discrimination. 470 II. Assessing the Merits of Michael's DRI Theory. 474 III. Disproportionate Racial Impact and Twenty-First Century Racial Politics. 478 2022
Joseph Blocher, Mitu Gulati NAVASSA: PROPERTY, SOVEREIGNTY, AND THE LAW OF THE TERRITORIES 131 Yale Law Journal 2390 (June, 2022) Law Review Articles and Other Secondary Sources   The United States acquired its first overseas territory--Navassa Island, near Haiti--by conceptualizing it as a kind of property to be owned, rather than a piece of sovereign territory to be governed. The story of Navassa shows how competing conceptions of property and sovereignty are an important and underappreciated part of the law of the... 2022
William Montgomery POLLUTER DISGORGES: CLIMATE ACCOUNTABILITY AND THE LAW OF UNJUST ENRICHMENT 35 Tulane Environmental Law Journal 165 (Summer, 2022) Law Review Articles and Other Secondary Sources   I. Introduction. 165 II. A Brief History of Restitution and Unjust Enrichment. 166 A. Broad and Narrow Conceptions of Unjust Enrichment. 166 B. The Third Restatement and the Modern Restitution Revival. 170 III. Two Paths to Restitutionary Remedies in Climate Litigation. 173 A. Background: The Second Wave of Climate Nuisance Litigation. 174 1.... 2022
Theodoros Papazekos POWER PLAY GOAL: ANALYZING ZONING LAW AND REPARATIONS AS REMEDIES TO HISTORIC DISPLACEMENT IN PITTSBURGH'S HILL DISTRICT 29 Georgetown Journal on Poverty Law and Policy 407 (Spring, 2022) Law Review Articles and Other Secondary Sources   Pittsburgh's Hill District ranked among the most important historically Black neighborhoods in America until the heart of the neighborhood was razed in 1956. When urban renewal hit Pittsburgh, 1,500 families were displaced from the Lower Hill District, replaced by what would become a hockey arena. The displacement had catastrophic results for the... 2022
Jocelyn Getgen Kestenbaum PROHIBITING SLAVERY & THE SLAVE TRADE 63 Virginia Journal of International Law 51 (Fall, 2022) Law Review Articles and Other Secondary Sources   Slavery and the slave trade stubbornly persist in our time, but they receive insufficient attention in international human rights law. Even when courts adjudicate slavery violations, they often fail to characterize slave trade conduct that nearly always precedes slavery. Courts also characterize acts that meet the definition of slavery or the slave... 2022
Yuvraj Joshi RACIAL JUSTICE AND PEACE 110 Georgetown Law Journal 1325 (June, 2022) Law Review Articles and Other Secondary Sources   The United States recently saw the largest racial justice protests in its history. An estimated 15 to 26 million people took to the streets over the police killings of Breonna Taylor, Tony McDade, George Floyd, and countless other Black people. This Article explores how these protests and their chants of No Justice! No Peace! should lead us to... 2022
Aris Folley Racial justice groups press Biden to form reparations commission 2022 The Hill 1436822 (5/6/2022) Law Review Articles and Other Secondary Sources   Racial justice groups and other organizations are pressing President Biden to use his executive authority to form a federal commission to study and develop reparations proposals for African Americans, as legislation calling for similar action has stalled in Congress for more than a year. 2022
Marbre Stahly-Butts , Amna A. Akbar REFORMS FOR RADICALS? AN ABOLITIONIST FRAMEWORK 68 UCLA Law Review 1544 (February, 2022) Law Review Articles and Other Secondary Sources   This Article draws on prison abolitionist organizing, campaigns, and intellectual work around the country to offer a framework for thinking about radical reforms rooted in an abolitionist framework. A radical reform (1) shrinks the system doing harm; (2) relies on modes of political, economic, and social organization that contradict prevailing... 2022
Vanessa Zboreak REGULATORY REPARATIONS 14 Elon Law Review 215 (2022) Law Review Articles and Other Secondary Sources   I. Introduction. 215 II. Reparations frameworks. 219 A. Theories of Reparations Compensation. 219 B. Tort Theory & Limits of Reparations Litigation. 223 C. Reparations as Legislative Repair. 228 III. Regulatory Reparations Groundwork. 235 A. Reparative Regulatory Review. 236 B. Citizen Petitions for Reparations Review. 242 C. Complementarity with... 2022
Kendall Lawrenz REMEDYING THE HEALTH IMPLICATIONS OF STRUCTURAL RACISM THROUGH REPARATIONS 90 George Washington Law Review 1018 (August, 2022) Law Review Articles and Other Secondary Sources   From the early introduction of slavery to the United States, not only did the economic prosperity of slavery depend on extracting reproductive labor from Black birthing people, but so did the field of medicine. Enslaved Black people were experimented on and forced to undergo inhumane procedures in the name of science, yet as the medical profession... 2022
Adam Coretz REPARATIONS FOR A PUBLIC NUISANCE? THE EFFORT TO COMPENSATE SURVIVORS, VICTIMS, AND DESCENDANTS OF THE TULSA RACE MASSACRE ONE HUNDRED YEARS LATER 43 Cardozo Law Review 1641 (April, 2022) Law Review Articles and Other Secondary Sources   C1-2Table of Contents Introduction. 1642 I. Background. 1645 A. History of the Greenwood District and the 1921 Tulsa Race Massacre. 1645 B. History and Evolution of Public Nuisance as a Tort. 1649 C. Defining Public Nuisance at Common Law Today. 1651 D. Public Nuisance in Oklahoma. 1652 E. Tulsa Race Massacre Lawsuit. 1654 F. Race Reparations for... 2022
Martha M. Ertman REPARATIONS FOR RACIAL WEALTH DISPARITIES AS REMEDY FOR SOCIAL CONTRACT BREACH 85 Law and Contemporary Problems 231 (2022) Law Review Articles and Other Secondary Sources   Acute crises such as the COVID-19 pandemic and the 2008 financial meltdown exposed and exacerbated chronic racial wealth disparities. Those disparities accumulated over time as government and private actions--often involving contracts--systemically benefitted White Americans and institutions at the expense of African-Americans. This Article focuses... 2022
Joyce Hope Scott REPARATIONS, RESTITUTION, AND TRANSITIONAL JUSTICE: AMERICAN CHATTEL SLAVERY & ITS AFTERMATH, A MORAL DEBATE WHOSE TIME HAS COME 39 Wisconsin International Law Journal 269 (Spring, 2022) Law Review Articles and Other Secondary Sources   The Atlantic trafficking and subsequent enslavement of captive African men, women, and children represents the greatest crime of all time, the theft of humanity and personhood which resulted in a permanent state of dispossession, exile, and homelessness. This tragedy, nevertheless, provided the engine that enabled the rise of the economic empire of... 2022
Timothy Webster SOUTH KOREA SHATTERS THE PARADIGM: CORPORATE LIABILITY, HISTORICAL ACCOUNTABILITY, AND THE SECOND WORLD WAR 26 UCLA Journal of International Law and Foreign Affairs 123 (Fall/Winter, 2022) Law Review Articles and Other Secondary Sources   South Korea is currently revising its interpretation of Japanese colonialism, and the fallout from World War II more generally. In 2018, the Supreme Court of South Korea issued two opinions that staked new ground in this process of legal revision. First, by holding Japanese multinational enterprises legally liable for events that took place in the... 2022
Brandon Hasbrouck THE ANTIRACIST CONSTITUTION 102 Boston University Law Review 87 (February, 2022) Law Review Articles and Other Secondary Sources   Our Constitution, as it is and as it has been interpreted by our courts, serves white supremacy. The twin projects of abolition and reconstruction remain incomplete, derailed first by openly hostile institutions, then by the subtler lie that a colorblind Constitution would bring about the end of racism. Yet, in its debut in Supreme Court... 2022
Gabriel J. Chin *, Anna Ratner ** THE END OF CALIFORNIA'S ANTI-ASIAN ALIEN LAND LAW: A CASE STUDY IN REPARATIONS AND TRANSITIONAL JUSTICE 29 Asian American Law Journal 17 (2022) Law Review Articles and Other Secondary Sources   For nearly a century, California law embodied a rabid anti-Asian policy, which included school segregation, discriminatory law enforcement, a prohibition on marriage with Whites, denial of voting rights, and imposition of many other hardships. The Alien Land Law was a California innovation, copied in over a dozen other states. The Alien Land Law,... 2022
Sandra L. Rierson, Melanie H. Schwimmer THE WILMINGTON MASSACRE AND COUP OF 1898 AND THE SEARCH FOR RESTORATIVE JUSTICE 14 Elon Law Review 117 (2022) Law Review Articles and Other Secondary Sources   I. Introduction. 118 II. North Carolina's Ethnic Cleansing: The Wilmington Massacre and Coup of 1898. 121 A. The Establishment and Rise of Wilmington. 122 B. Wilmington's Thriving Black Middle Class and the Ephemeral Success of Reconstruction. 124 C. White Backlash and Democrats' Plot to Overthrow the Fusionist Government. 128 D. Death and... 2022
Emily R. Larrabee VIOLENCE IN THE NAME OF THE CONFEDERACY: AMERICA'S FAILURE TO DEFEAT THE LOST CAUSE 14 Drexel Law Review 451 (2022) Law Review Articles and Other Secondary Sources   Since the immediate aftermath of the American Civil War, the United States has been plagued with its violent consequences. Following the Civil War, there was a rise of neo-Confederate hate groups who preached the Lost Cause ideology. To this day, these groups continue to plague the United States. The failure to invalidate the Lost Cause ideology,... 2022
Goldburn P. Maynard Jr., David Gamage WAGE ENSLAVEMENT: HOW THE TAX SYSTEM HOLDS BACK HISTORICALLY DISADVANTAGED GROUPS OF AMERICANS 110 Kentucky Law Journal 665 (2021-2022) Law Review Articles and Other Secondary Sources   Table of Contents. 665 Abstract. 665 Introduction. 666 I. Intersections of Racial Injustices and Wealth Inequality in America. 667 A. How Wealth Is Different from Income and Why It Matters. 668 B. The Frustratingly Persistent Racial Wealth Gap. 671 i. Consumption Patterns and Savings. 674 ii. Income. 675 iii. Education. 675 iv. Asset Holdings. 676... 2022
Richard Spradlin ZONING, NATURAL RESOURCES, AND RECLAMATION: OPPORTUNITIES FOR ENVIRONMENTAL JUSTICE IN A FLOWERING INDUSTRY 23 Vermont Journal of Environmental Law 374 (Summer, 2022) Law Review Articles and Other Secondary Sources   Introduction. 375 I. Racialized Criminalization and Attempted Restoration. 377 A. Criminalization. 377 B. Legalization. 379 1. Canna-colonialism. 379 II. Relationship Between the Environment and Cannabis Cultivation/Production. 383 III. EJ and Cannabis: Considerations and Opportunities. 389 A. Zoning, Licensing, and Community Rebuilding. 390 B.... 2022
  8. Federal preemption West's ALR Digest Human Trafficking and Slavery 8" (November 2021 Update) [West's ALR Digest] Law Review Articles and Other Secondary Sources     2021
H. Timothy Lovelace Jr. "TO RESTORE THE SOUL OF AMERICA": HOW DOMESTIC ANTI-RACISM MIGHT FUEL GLOBAL ANTI-RACISM 115 AJIL Unbound 63 (2021) [AJIL Unbound] Law Review Articles and Other Secondary Sources   On November 7, 2020, President Joe Biden proclaimed that his administration would restore the soul of America. He declared that U.S. voters had given him a mandate to achieve racial justice and root out systemic racism in this country, and that he plans to use the nation's restored moral leadership to create international consensus around U.S.... 2021
Leslie Patrice Culver (UN)WICKED ANALYTICAL FRAMEWORKS AND THE CRY FOR IDENTITY 21 Nev. L.J. 655 (Spring, 2021) [Nevada Law Journal] Law Review Articles and Other Secondary Sources   IRAC is not the arbiter of legal analysis. In fairness, it never claimed to be. Yet despite IRAC's willingness to be a prototype of analytical structure incapable of providing creative depth--a sentiment that many within the legal academy have readily acknowledged for decades--its dominance still persists sustained by a presumption of innocence.... 2021
Barbara J. Van Arsdale, J.D., Francis M. Dougherty, J.D., Edward K. Esping, J.D., Tracy Bateman Farrell, J.D., Jill Gustafson, J.D., Rachel M. Kane, M.A., J.D., John Kimpflen, J.D., Anne E. Melley, J.D., LL.M., of the staff of the National Legal Research § 1:26. Particular applications of principle FEDPROC § 1:26 (2021) [Federal Procedure, Lawyers Edition] Law Review Articles and Other Secondary Sources   Applying the criteria governing judicial deference in cases presenting political questions, federal courts have declined to hear cases questioning political gerrymandering in a congressional redistricting. alleging that the United States and a former Secretary of State were liable, under the Alien Tort Statute, to victims and survivors of victims... 2021
Edward F. Koren; Updated by Karen T. Schiele, By:, Edward F. Koren, Updated by Philip Feist § 1:31. Malpractice prevention KOREN-EPFP § 1:31 (2021) [Estate, Tax and Personal Financial Planning] Law Review Articles and Other Secondary Sources   The 80's and 90's have seen another phenomenon in the estate planning area: the increasing exposure of the estate planner to claims of professional malpractice. These are particularly troublesome because the liability can arise so long after the service was performed. For example, the Supreme Court of California, reversing a lower court decision,... 2021
  § 1:35. A philosophical and policy overview of constitutional and statutory civil rights law principles-Examples of the tension between the process and outcome theories-A case study in process versus outcome theory: The Metro Broadcasting decision FCIVRTACTS § 1:35 (2021) Law Review Articles and Other Secondary Sources   One recent Supreme Court decision, Metro Broadcasting, Inc. v. Federal Communications Commission, crystallizes the entire debate between the process and outcome notions of equality. The Metro Broadcasting decision is worth holding up to close examination as a detailed case study 2021
Robert E. McKenzie § 1:62. Abusive schemes and promoter investigations IRS-REPAUD § 1:62 (2021) [Representing the Audited Taxpayer Before the IRS] Law Review Articles and Other Secondary Sources   IRS efforts to combat abusive schemes and scams (including the Offshore Credit Card Project) significantly increased from Fiscal Year 2003 to Fiscal Year 2008. Schemes and scams on the rise include: schemes, reducing a person's tax liability by claiming inflated expenses, false deductions, unallowable credits or excessive exemptions; frivolous... 2021
Jacob A. Stein § 10:28. The concepts of duty and due care STEIN TREATISE § 10:28 (2021) [Stein on Personal Injury Damages] Law Review Articles and Other Secondary Sources   As a general proposition, applicable in the ordinary negligence case, the rule of ordinary care prevails. For example, where the defendant has taken some affirmative action such as driving an automobile whenever he or she should reasonably foresee that such conduct will involve an unreasonable risk of harm to other drivers or to pedestrians, the... 2021
  § 111 International Law and Agreements as Law of the United States Restatement (Third) of Foreign Relations Law § 111 (1987) (October 2021 Update) [Restatement of the Law - The Foreign Relations Law of the United States] Law Review Articles and Other Secondary Sources   (1) International law and international agreements of the United States are law of the United States and supreme over the law of the several States. (2) Cases arising under international law or international agreements of the United States are within the Judicial Power of the United States and, subject to Constitutional and statutory limitations... 2021
Hon. Thomas A. Dickerson, Rodney E. Gould and Mark Chalos § 12:17. Complaint for torture and other human rights violations; Ntsebeza v. Citigroup, Inc INTORTUSCT § 12:17 (2021) [Litigating International Torts in U.S. Courts] Law Review Articles and Other Secondary Sources   the collaboration (with corporations) create(s) and promote(s) a context that leads to the systematic execution of gross human rights violations. It contributes to the emergence of an economic and political structure, a culture and a system that gives rise to and condones certain patterns of behavior. Our weapons, ammunition, uniforms, vehicles,... 2021
  § 13:9. Other civil rights legislation GOVDISCRIM § 13:9 (2021) [Government Discrimination: Equal Protection Law and Litigation] Law Review Articles and Other Secondary Sources   Civil rights legislation, in addition to the laws summarized above, provides both criminal and civil causes of action where federal statutory and constitutional rights are abridged. It is also possible to sue federal officials directly under the Constitution. The most significant civil cause of action provision is § 1983. The provision, which... 2021
PENALTIES § 13A:35.50. Return Preparers-Frivolous Position CASEY § 13A:35.50 (2021) Law Review Articles and Other Secondary Sources   The Service may seek injunctions against preparers who are advocating frivolous positions. For example, it has obtained injunctions against preparing returns claiming a credit or refund as reparations for slavery. The 2006 Tax Relief and Health Care Act increased the penalty for submitting a frivolous return position from $500 to $5,000. Also,... 2021
David F. Herr § 1407. Multidistrict litigation MDLITMAN PT II (2021) [Multidistrict Litigation Manual] Law Review Articles and Other Secondary Sources   House Report No. 1130, see 1968 U.S. Code Cong. and Adm. News, p. 1898. House Report Nos. 94-499, 94-1343, and 94-1373, see 1976 U.S. Code Cong. and Adm. News, p. 2572. The Federal Rules of Civil Procedure, referred to in subsec. (f), are set out in this title. Section 4C of the Clayton Act, referred to in subsec. (h), is section 4C of Act Oct. 15,... 2021
Jill Gustafson, J.D.; and Janice Holben, J.D. § 147. Implicit waiver of immunity under Foreign Sovereign Immunities Act AMJUR INTERNLAW § 147 (2021) [American Jurisprudence, Second Edition] Law Review Articles and Other Secondary Sources   The focus of analysis in determining whether there has been an implicit waiver of immunity under the Foreign Sovereign Immunities Act (FSIA) falls on the acts of the foreign sovereign, not on the acts of others. Thus, particular factual circumstances govern whether an implicit waiver will or will not be found. The implied waiver provision of the... 2021
Ronald D. Rotunda, John E. Nowak § 18.10(b)(iii)(2) The Fullilove Decision CONLAW § 18.10(b)(iii)(2) (2021) [Treatise on Constitutional Law-Substance & Procedure] Law Review Articles and Other Secondary Sources   In Fullilove v. Klutznick the Supreme Court upheld the constitutionality of the minority business enterprise provision of the Public Works Employment Act. This provision required 10% of the amount of every federal public works project grant be expended for work done by minority business enterprises. The statute defines such businesses as ones in... 2021
Rodney A. Smolla § 23:2. Creation of First Amendment standards for libel-Facts and holding of the New York Times case FREESPEECH § 23:2 (2021) [Smolla & Nimmer on Freedom of Speech] Law Review Articles and Other Secondary Sources   The New York Times case arose out of the struggle for racial equality in the South. On February 29, 1960, Dr. Martin Luther King, Jr., was arrested on trumped-up charges involving two counts of perjury in connection with the filing of his Alabama state income tax return. On March 19, 1960, three weeks after King's arrest, the New York Times ran an... 2021
William F. Patry § 25:39. The shaky foundation of modern customary international law (CIL)-Sources of authority for CIL PATRYCOPY § 25:39 (2021) [Patry on Copyright] Law Review Articles and Other Secondary Sources   We begin with the Western Maid positivist requirement that domestic law be grounded in the command of a sovereign, and the constitutional imperative that federal judges not make law without authorization from such a command. Lacking these two requirements, modern customary international law cannot be treated as law in the United States. Modern... 2021
Martin D. Carr, Ann Taylor Schwing § 25:63. Tolling for persons disabled or affected by war or great cruelty CAAFDEF § 25:63 (2021) [Expert Series] Law Review Articles and Other Secondary Sources   Section 354 of the Code of Civil Procedure provides: When a person is, by reason of the existence of a state of war, under a disability to commence an action, the time of the continuance of such disability is not part of the period limited for the commencement of the action whether such cause of action shall have accrued prior to or during the... 2021
Laurence F. Casey, Revised and Supplemented by Edward J. Smith § 3:08.55. Filing of Returns-Frivolous Return Positions CASEY § 3:08.55 (2021) [Casey Federal Tax Practice A Treatise of the Laws and Procedures Governing the Assessment and Litigation of Federal Tax Liabilities] Law Review Articles and Other Secondary Sources   The Service has released a warning regarding what it says is a promoted position that United States tax applies only to income from certain foreign activities. The claim is based on Sections 861 through 865, and Regulation § 1.861-8. The Service points out that these provisions govern how income is sourced (as domestic or foreign) for the... 2021
Rodney A. Smolla § 3:17. Standing to sue under the Fair Housing Act-Constitutional and statutory standing-Summary FCIVRTACTS § 3:17 (2021) [Federal Civil Rights Acts] Law Review Articles and Other Secondary Sources   In combination, Trafficante, Gladstone, and Havens create a generous standing doctrine under the Fair Housing Act, a doctrine that requires a finding of standing to the full extent permitted by Article III of the Constitution. Lower courts accordingly have tended to be expansive in granting standing under the Act, including cases of noneconomic... 2021
Laurence F. Casey, Revised and Supplemented by Edward J. Smith § 3:36. Selection of Returns for Examination CASEY § 3:36 (2021) [Casey Federal Tax Practice A Treatise of the Laws and Procedures Governing the Assessment and Litigation of Federal Tax Liabilities] Law Review Articles and Other Secondary Sources   The Internal Revenue Service has stated that the usual reason for selecting a tax return for examination is to verify the correctness of income, exemptions, or deductions that have been reported on the return. Returns are primarily selected for examination by use of a computer program known as the Discriminant Function System (DIF). The DIF process... 2021
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16