AuthorTitleCitationDocument TypeStatusSummaryYear
Kendrick, Dar'shun 93rd 2021 Ga H.r. 3 (Ns) 2021 Georgia House Resolution No. 3, Georgia One Hundred Fifty-Sixth General Assembly - 2021-2022 Regular Session (11/18/2020) Legislation (Proposed & Enacted)   H.R. 40 of the 116th United States Congress; reaffirm opposition to racial discrimination; support A RESOLUTION Expressing support for H.R. 40 of the 116th United States Congress and reaffirming this state's opposition to racial discrimination; and for other purposes. WHEREAS, millions of Africans and their descendants were enslaved in the United States and the 13 American colonies, including the Georgia colony and the State of Georgia, from 1619 through 1865; and WHEREAS, slavery in America resembled no other form of involuntary servitude known in history, as Africans were captured... 2020
Robert Karl 23anddiverseme: Using Genetic Ancestry Tests to Establish Minority Status 30 Health Matrix: Journal of Law-Medicine 475 Law Review Articles and Other Secondary Sources   C1-2Contents Contents. 475 Introduction. 476 I. Affirmative Action Programs. 478 A. Remediation of Past Discrimination. 481 1. Small Business Administration Section 8(a) Program. 481 2. Disadvantaged Business Enterprise Program. 483 B. Viewpoint Diversity. 485 C. Qualifying as a Minority. 486 II. Direct-to-Consumer Genetic Testing. 488 A. Genetic... 2020
Bryan E. Gates 4.10.12.1.1. Frivolous Arguments Internal Revenue Manual -- Abridged & Annotated § 4.10.12.1.1 Law Review Articles and Other Secondary Sources   Frivolous arguments are currently described in Notice 2010-33, available, the Truth About Frivolous Arguments, and any revenue ruling issued since the publication of either of these documents. Please refer to these publications for the most current listing of frivolous... 2020
Bryan E. Gates 4.19.1.6.3. Frivolous Arguments Internal Revenue Manual -- Abridged & Annotated § 4.19.1.6.3 Law Review Articles and Other Secondary Sources     2020
Bittker, McMahon & Zelenak 46.03 Tax Return Preparers Federal Income Taxation of Individuals, Third Edition ¶ 46.03 Law Review Articles and Other Secondary Sources   Responding to problems created by rapid growth in the tax preparer industry, which was then subject to only sketchy regulation, in 1976 Congress enacted an elaborate web of disclosure and penalty rules to bring the major abuses under control. However, under the 1976 rules, anyoneregardless of personal or vocational backgroundcould have set up... 2020
Bittker, McMahon & Zelenak 50.04 Failure to File or Pay Tax in a Timely Manner and Frivolous Return Penalties Federal Income Taxation of Individuals, Third Edition ¶ 50.04 Law Review Articles and Other Secondary Sources   Section 6651(a), the basic delinquency provision, imposes additions to the tax for any failure (1) to file a return on the prescribed date (determined with regard to extensions of time for filing); (2) to pay the tax shown as due on a return by the prescribed due date (determined with regard to extensions of time for payment); and (3) to pay any... 2020
Bittker, McMahon & Zelenak 50.05 Accuracy-related Civil Penalties Federal Income Taxation of Individuals, Third Edition ¶ 50.05 Law Review Articles and Other Secondary Sources   Section 6662 imposes an accuracy-related penalty of 20 percent of the amount of the underpayment attributable to one or more of (1) negligence or disregard of rules and regulations; (2) any substantial understatement of tax; (3) any substantial valuation overstatement; or (4) any disallowance of tax benefits relating to a transaction without... 2020
Bittker, McMahon & Zelenak 50.06 Civil Fraud Penalty Federal Income Taxation of Individuals, Third Edition ¶ 50.06 Law Review Articles and Other Secondary Sources   Section 6663(b) provides that if any part of an underpayment (as defined in § 6664(a)) is due to fraud, the taxpayer is subject to a penalty of 75 percent of the portion of the underpayment attributable to fraud. Once the IRS establishes that some portion of the underpayment is attributable to fraud, § 6663(b) treats the entire underpayment as... 2020
Bittker, McMahon & Zelenak 50.08 Criminal Fraud and Other Tax Crimes Federal Income Taxation of Individuals, Third Edition ¶ 50.08 Law Review Articles and Other Secondary Sources   Chapter 75 of the Code creates more than a score of crimes and other offenses against the federal revenue laws. Referring to those concerned with income taxes, the Supreme Court has said that singly or in combination [they] were calculated [by Congress] to induce prompt and forthright fulfillment of every duty under the income tax law and to... 2020
Saltzman & Book 6.02 Interest on Underpayments IRS Practice and Procedure ¶ 6.02 Law Review Articles and Other Secondary Sources   As a general rule, all taxpayers who fail to pay the full amount of a tax due under the Code must pay interest at the applicable rate on the unpaid amount from the last date prescribed for payment of the tax until the date the tax is paid. The dates marking the accrual period are (1) the date prescribed for payment, and (2) the date the tax is... 2020
Saltzman & Book 7b.20 Injunction and Disgorgement Actions IRS Practice and Procedure ¶ 7B.20 Law Review Articles and Other Secondary Sources   Apart from penalties or other fines, the Service can and has increasingly sought to enjoin a person who engages in specified conduct from engaging in further conduct. Courts can enjoin the current tax shelter activity as well as any future tax shelter activities. Under Section 7408(a), the Service can institute a civil action in the name of the... 2020
Thomas M. Antkowiak A "Dignified Life" and the Resurgence of Social Rights 18 Northwestern Journal of Human Rights 1 (Winter, 2020) Law Review Articles and Other Secondary Sources   Abstract--The international human rights movement and its institutions have faced searing criticism that they have abandoned social, economic, and cultural rights (social rights). While favorable treaties and constitutions have proliferated over the last decades, grave poverty, inequality, and disease still run rampant across the globe. Many have... 2020
Leah D. Williams A Name Change May Be a Start, but it Is Not Enough 77 Washington and Lee Law Review Online 59 (8/21/2020) Law Review Articles and Other Secondary Sources   Washington and Lee University in Lexington, Virginia is currently among the long list of institutions being pressured to remove the names of Confederate collaborators and slave owners from campus buildings or in this case from the very name of the university itself. Though I am not affiliated with Washington and Lee University, nor have I ever... 2020
Russell Armstrong A Silver Bullet: Could Data Linking Urban Heat Islands to Housing Discrimination Curtail Environmental Racism? 20 Sustainable Development Law & Policy 22 (Spring, 2020) Law Review Articles and Other Secondary Sources   [A]ll things share the same breath--the beast, the tree, the man . the air shares its spirit with all the life it supports. Google Chief Seattle and you will likely find that quote. We now know it is a work of fiction after several misinterpretations and fabrications of Dr. Henry Smith's original translation. We also know now that all people,... 2020
  Abstracts 12 SEC No Action Letters Weekly Wkly. 1380899 Law Review Articles and Other Secondary Sources   This listing includes all letters released by the Securities and Exchange Commission between 03-06-2020 and 03-12-2020. To view the full-text of any letter, please click on the letter's WSB File No. This listing includes all letters released by the Securities and Exchange Commission between 03-06-2020 and 03-12-2020. To view the full-text of any... 2020
Adjoa Aiyetoro Achieving Reparations While Respecting Our Differences: a Model for Black Reparations 63 Howard Law Journal 329 (Spring, 2020) Law Review Articles and Other Secondary Sources   On October 29, 2019, I participated on a panel of reparation scholars as a part of the Howard University School of Law's Branton Symposium. The panel was asked to focus on Roy L. Brooks' second edition of his book entitled Atonement and Forgiveness: A New Model for Black Reparations, which was originally published in 2004 and was forthcoming at... 2020
Yuvraj Joshi Affirmative Action as Transitional Justice 2020 Wisconsin Law Review 1 Law Review Articles and Other Secondary Sources   What role does affirmative action play in transitioning toward a more just society? The two literatures best equipped to answer this question-- transitional justice and affirmative action--have neglected both the question and one another. Transitional justice scholars have focused on a limited set of measures (such as truth commissions and criminal... 2020
Coleman Hughes Affirmative Action: Towards a Coherent Debate 10/30/2020 University of Chicago Law Review Online 11 (10/30/2020) Law Review Articles and Other Secondary Sources   This November, the citizens of California will vote on a proposition to remove the following words from their state constitution: The state shall not discriminate against, or grant preferential treatment to, any individual or group on the basis of race, sex, color, ethnicity, or national origin in the operation of public employment, public... 2020
Carlton Waterhouse African American Reparations: a Rough Sketch of the Road to Educational and Economic Restoration 63 Howard Law Journal 393 (Spring, 2020) Law Review Articles and Other Secondary Sources   In America and throughout modern societies, institutions provide the context in which generations pass on values and resources to future generations. Institutions also represent the means by which prominent African American leaders struggled against the oppression of slavery and segregation and passed on their resources to future generations.... 2020
  An Act Establishing the New Jersey Reparations Task Force" to Conduct Research and Develop Reparatory Proposals And..."2020 Nj A.b. 711 (Ns) 2020 New Jersey Assembly Bill No. 711, New Jersey Two Hundred Nineteenth Legislature - First Annual Session (1/14/2020) Legislation (Proposed & Enacted)   Establishes New Jersey Reparations Task Force." ASSEMBLY 2020
  An Act Establishing the New Jersey Reparations Task Force" to Conduct Research and Develop Reparatory Proposals And..."2020 Nj S.b. 322 (Ns) 2020 New Jersey Senate Bill No. 322, New Jersey Two Hundred Nineteenth Legislature - First Annual Session (1/14/2020) Legislation (Proposed & Enacted)   Establishes New Jersey Reparations Task Force." SENATE 2020
Alana Paris An Unfair Cross Section: Federal Jurisdiction for Indian Country Crimes Dismantles Jury Community Conscience 16 Northwestern Journal of Law & Social Policy 92 (Fall, 2020) Law Review Articles and Other Secondary Sources   Under the Sixth Amendment to the United States Constitution, federal jury pools must reflect a fair cross section of the community in which a crime is prosecuted and from which no distinct group in the community is excluded. The community in which a crime is prosecuted varies widely in Indian country based on legislative reforms enacted by Congress... 2020
Michael Conklin An Uphill Battle for Reparationists: a Quantitative Analysis of the Effectiveness of Slavery Reparations Rhetoric 10 Columbia Journal of Race and Law 33 Law Review Articles and Other Secondary Sources   On Juneteenth (June 19), 2019 the United States House Judiciary Committee heard over three hours of testimony regarding slavery reparations. Various rhetorical methods were used by the expert witnesses to promote slavery reparations. Many emphasized the horrors of the slave trade. Many pointed to current racial disparities in education, criminal... 2020
Carrie L. Rosenbaum Anti-democratic Immigration Law 97 Denver Law Review 797 (Summer, 2020) Law Review Articles and Other Secondary Sources   [I]n order to fully abolish the oppressive conditions produced by slavery, new democratic institutions would have to be created .. - W.E.B. DuBois This Article will bring together, in a novel way, three critical themes or concepts--settler colonialism, immigration plenary power, and rule of law. The U.S. constitutional democracy has naturalized... 2020
Monica C. Bell Anti-segregation Policing 95 New York University Law Review 650 (June, 2020) Law Review Articles and Other Secondary Sources   Conversations about police reform in lawmaking and legal scholarship typically take a narrow view of the multiple, complex roles that policing plays in American society, focusing primarily on their techniques of crime control. This Article breaks from that tendency, engaging police reform from a sociological perspective that focuses instead on the... 2020
  Appellant's Opening Brief Court of Appeal, Second District, California. (Docket Number No. B299033.) (7/11/2020) Briefs   FN1. The attorney's fees portion of the judgment was entered only against Defendant-Appellant Renee L. Dolberry, Defendant-Appellant Tim Dolberry is joined in the appeal out of an abundance... 2020
  Appellant's Opening Brief Court of Appeal, Second District, California. (Docket Number No. B299033.) (7/13/2020) Briefs   FN1. The attorney's fees portion of the judgment was entered only against Defendant-Appellant Renee L. Dolberry, Defendant-Appellant Tim Dolberry is joined in the appeal out of an abundance... 2020
Scott W. Howe Atoning for Dred Scott and Plessy While Substantially Abolishing the Death Penalty 95 Washington Law Review 737 (June, 2020) Law Review Articles and Other Secondary Sources   Abstract: Has the Supreme Court adequately atoned for Dred Scott and Plessy? A Court majority has never confessed and apologized for the horrors associated with those decisions. And the horrors are so great that Dred Scott and Plessy have become the anti-canon of constitutional law. Given the extraordinary circumstances surrounding the Court's... 2020
Kiah Duggins '21 Belinda (Say Her Name) 36 Harvard Blackletter Law Journal 23 (Spring, 2020) Law Review Articles and Other Secondary Sources   Belinda Sutton was born in Ghana in 1712. The Royall family enslaved her in Massachusetts after she was kidnapped from her home and brought to America as a child. Belinda's 50 years of unpaid slave labor contributed to the fortune that the Royall family later used to found Harvard Law School (HLS) and the Royall Professorship. After Belinda... 2020
  Bey V. Trump Slip Copy; United States District Court, S.D. New York. (Docket Number 20-CV-5574 (ER)) (7/27/2020) Cases As of January 2, 2021 the case has been appealed to the US Court of Appeals or the US Supreme Court. Plaintiff brings this pro se action, for which the filing fee has been paid, seeking reparations and other relief for Moorish-Americans and other descendants of slaves. The Court dismisses the complaint for the reasons set forth below. The Court has the authority to dismiss a complaint, even when the plaintiff has paid the filing fee, if it... 2020
Mike Lillis Black Caucus Unveils next Steps to Combat Racism The Hill (7/1/2020) Law Review Articles and Other Secondary Sources   Leaders of the Congressional Black Caucus (CBC) on Wednesday announced the next phase in their strategy for fighting institutional racism, presenting a long list of reform proposals they're hoping to move this year following the death of George Floyd at the hands of Minneapolis police. 2020
Mae C. Quinn Black Women and Girls and the Twenty-sixth Amendment: Constitutional Connections, Activist Intersections, and the First Wave Youth Suffrage Movement 43 Seattle University Law Review 1237 (Summer, 2020) Law Review Articles and Other Secondary Sources   C1-2Contents Introduction. 1238 I. White Men Twenty-one Years of Age as Historic Political Citizens. 1241 II. Taking Charge of an Age: Nash and Quilloin as Black Teen Activists in the 1960s. 1246 III. Drawing in Presidents Kennedy and Johnson as Unlikely First Wave Allies. 1252 IV. Powerful Black Girls Becoming Powerful Black Women: Additional... 2020
Chrystin Ondersma Borrowing Equality: Dispossession and the Need for an Abolitionist Approach to Survival Debt 120 Columbia Law Review Forum 299 (12/2/2020) Law Review Articles and Other Secondary Sources   In Borrowing Equality, Professor Atkinson deftly demonstrates Congress's nonsensical bifurcation of the twin concepts of credit and debt, whereby it celebrates and encourages the former and regulates and punishes the latter. She then shows that, in refusing to acknowledge the harmful consequences of indebtedness while legislating credit-based... 2020
  Brief Amici Curiae of Miguel H. Diaz, Ambassador to the Holy See, Ret.; Child Usa; Dignityusa; New Ways Ministry; Water; and Woc in Support of Respondents Supreme Court of the United States. (Docket Number No. 19-123.) (8/19/2020) Briefs   FN1. With the written consent of the Petitioners and the Respondents, amici respectfully submit this brief as amici curiae. Counsel for amici curiae authored this brief in whole and no... 2020
  Brief for Petitioners Supreme Court of the United States. (Docket Number No. 18-1447.) (9/4/2020) Briefs   FN1. See Jesner v. Arab Bank, PLC, 138 S. Ct. 1386, 1398 (2018) (ATS litigation implicates serious separation-of-powers and foreign-relations concerns and must be subject to vigilant... 2020
  Brief for the United States United States Court of Appeals, Eleventh Circuit. (Docket Number No. 20-10821-JJ.) (12/10/2020) Briefs   The United States of America respectfully suggests that the facts and legal arguments are adequately presented in the briefs and record before this Court and that the decisional process... 2020
  Brief in Support of Unopposed Motion by Plaintiff for Attorneys' Fees, Costs and Class Representative Service Award United States District Court, E.D. New York. (Docket Number No. 2:17-cv-2310-JFB-SIL.) (2/11/2020) Trial Court Documents   FN1. The Certification of Bruce H. Nagel is submitted herewith in further support of this motion. FN2. Unless otherwise defined herein, all capitalized terms have the meaning ascribed to... 2020
  Brief of Appellant Danielle Edmonson United States Court of Appeals, Eleventh Circuit. (Docket Number No. 20-10821-J.) (7/27/2020) Briefs   Appellant files this Certificate of Interested Persons and Corporate Disclosure Statement, listing in alphabetical order the parties and entities interested in this appeal, as required by... 2020
  Brief of Professors Samuel Estreicher and Thomas H. Lee as Amici Curiae in Support of Neither Party Supreme Court of the United States. (Docket Number Nos. 18-1447, 19-351.) (9/11/2020) Briefs   FN1. Pursuant to Supreme Court Rule 37.6, counsel for amici curiae state that no counsel for a party authored this brief in whole or in part, and no party or counsel for a party, or any... 2020
  Brief of Professors Samuel Estreicher and Thomas H. Lee as Amici Curiae in Support of Neither Party Supreme Court of the United States. (Docket Number Nos. 18-1447, 19-351.) (9/11/2020) Briefs   FN1. Pursuant to Supreme Court Rule 37.6, counsel for amici curiae state that no counsel for a party authored this brief in whole or in part, and no party or counsel for a party, or any... 2020
Jedediah Britton-Purdy, David Singh Grewal, Amy Kapczynski, K. Sabeel Rahman Building a Law-and-political-economy Framework: Beyond the Twentieth-century Synthesis 129 Yale Law Journal 1784 (April, 2020) Law Review Articles and Other Secondary Sources   We live in a time of interrelated crises. Economic inequality and precarity, and crises of democracy, climate change, and more raise significant challenges for legal scholarship and thought. Neoliberal premises undergird many fields of law and have helped authorize policies and practices that reaffirm the inequities of the current era. In... 2020
  Ca Legis 319 (2020) A.B. No. 3121 2020 Cal. Legis. Serv. Ch. 319 (A.B. 3121) (WEST) ([Filed with)(Secretary of State September 30, 2020.]) Legislation (Proposed & Enacted)   AN ACT to add and repeal Chapter 4.5 (commencing with Section 8301) of Division 1 of Title 2 of the Government Code, relating to state government. LEGISLATIVE COUNSEL'S DIGESTAB 3121, Weber. Task Force to Study and Develop Reparation Proposals for African Americans.Existing law requests the Regents of the University of California to assemble a colloquium of scholars to draft a research proposal to analyze the economic benefits of slavery that accrued to owners and the businesses, including insurance companies and their subsidiaries, that received those benefits, and to make recommendations to... 2020
  Chapter Four Aloha 'Ina: Native Hawaiian Land Restitution 133 Harvard Law Review 2148 (April, 2020) Law Review Articles and Other Secondary Sources   When I speak at this time of the Hawaiian people, I refer to the children of the soil--the native inhabitants of the Hawaiian Islands and their descendants. --Queen Lili'uokalani Mauna Kea, a dormant volcano on the island of Hawai'i, is home to sacred practices of the Native Hawaiian people--including the burial of sacred ancestors --and, of more... 2020
  Chapter One the Intellectual History of Unjust Enrichment 133 Harvard Law Review 2077 (April, 2020) Law Review Articles and Other Secondary Sources   This Chapter charts the intellectual history of unjust enrichment, showing that many legal systems in the Western tradition identify unjust enrichment as a source of personal obligation separate from contract or tort. In the United States, unjust enrichment developed in law and equity, suffered through a period of instability in the post-fusion... 2020
Áquila Mazzinghy Child-friendly Justice Behind Bars: a Comparative Analysis of the Protection Mechanisms of the Rights of Arrested Children in the Practice of the Working Group on Arbitrary Detention and of the European and Inter-american Courts of Human Rights 35 American University International Law Review 319 Law Review Articles and Other Secondary Sources   I. INTRODUCTION.. 320 II. CHILD-FRIENDLY JUSTICE - TREATING ARRESTED CHILDREN WITH DIGNITY AND COMPASSION: CONTENT AND SCOPE.. 323 III. CONSTITUTIVE ATTRIBUTES OF A CHILD-FRIENDLY JUSTICE.. 330 IV. CHILD-FRIENDLY JUSTICE BEHIND BARS: STATES AS GUARDIANS OF ARRESTED CHILDREN'S MATERIAL AND PROCEDURAL RIGHTS.. 338 A. The rights to life, liberty, and... 2020
Julia F. Hollreiser Closing the Racial Gap in Financial Services: Balancing Algorithmic Opportunity with Legal Limitations 105 Cornell Law Review 1233 (May, 2020) Law Review Articles and Other Secondary Sources   Introduction. 1234 I. Historical Roots and Pervasive Remnants of Race-Based Inequality in Wealth and Finance. 1235 A. The Reconstruction Era and Freedpeople's Attempted Shift from Being Capital to Becoming Capitalists. 1236 B. The Great Migration: A Geographic and Economic Shift. 1239 C. The Civil Rights Movement to Today. 1241 II. Traditional... 2020
  Complaint United States District Court, D. Alaska. (Docket Number No. 5:20-cv-00001-SLG.) (1/7/2020) Trial Court Documents   (U.S. District Court, 648 Mission Street, Rm 507, Ketchikan, AK 99901 ) COMES NOW, the plaintiff Ronald Satish Emrit, who is bringing forth this complaint against the three defendants... 2020
  Csx Corp. SEC No Action Letters No. 0309202010 Law Review Articles and Other Secondary Sources   WSB File No. 0309202010 WSB Subject Category: 77 Public Availability Date: February 28, 2020 References: Securities Exchange Act of 1934, Section 14(a); Rule 14a-8 January 2, 2020 Via Email to shareholderproposals@sec.gov U.S. Securities and Exchange Commission Division of Corporation Finance Office of Chief Counsel 100 F Street, NE Washington, DC... 2020
  Csx Corp. SEC No Action Letters No. 0309202010 Law Review Articles and Other Secondary Sources   WSB File No. 0309202010 WSB Subject Category: 77 Public Availability Date: February 28, 2020. Prepared By: Davis Polk References: Securities Exchange Act of 1934, Section 14(a); Rule 14a-8 _Washington Service Bureau Summary_ January 2, 2020 Via Email to shareholderproposals@sec.gov U.S. Securities and Exchange... 2020
  Csx Corporation S.E.C. No - Action Letter (1/2/2020) Administrative Decisions & Guidance     2020
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