| Author | Title | Citation | Summary | Year |
| Joseph Bankman , Barbara H. Fried |
WINNERS AND LOSERS IN THE SHIFT TO A CONSUMPTION TAX |
86 Georgetown Law Journal 539 (January, 1998) |
The surprising popularity of various flat tax proposals now pending in Congress has refocused attention on the longstanding debate between an income and a consumption tax. The terms of debate over the flat tax are familiar ones. Commentators generally believe a switch to a consumption (or cash-flow) tax produces efficiency gains, although they... |
1998 |
| Martin J. McMahon, Jr. , Alice G. Abreu |
WINNER-TAKE-ALL MARKETS: EASING THE CASE FOR PROGRESSIVE TAXATION |
4 Florida Tax Review 1 (1998) |
I. L2-4,T4INTRODUCTION 3 L1-5 II. L2-4,T4THE DISTRIBUTION OF INCOME AND THE DISTRIBUTION OF TAXES 12 A. L3-4,T4Historical Background 12 B. L3-4,T4The Distribution of Changes During The Tax Decade 14 C. L3-4,T4Distribution of Income in the 90s 21 D. L3-4,T4Legislative Reaction to the Tax Cuts of the 80s 26 E. L3-4,T4The Question of Income Mobility... |
1998 |
| Alice Kessler-Harris |
"A PRINCIPLE OF LAW BUT NOT OF JUSTICE": MEN, WOMEN AND INCOME TAXES IN THE UNITED STATES 1913-1948 |
6 Southern California Review of Law and Women's Studies 331 (Spring 1997) |
How does gender work? I'll start with a text: In 1937, the state of Georgia levied a poll tax that applied, generally, to all persons in the state. It exempted the aged, the young, the blind and females who did not register to vote. To ensure that the tax was collected, and presumably to provide some controls over who might vote, the state required... |
1997 |
| Marie A. Kirk , Christine L. Wade |
A TAXING PROBLEM FOR ENVIRONMENTAL JUSTICE: THE TAX MONEY FROM HAZARDOUS WASTE FACILITIES, WHERE IT GOES, AND WHAT IT MEANS |
16 Stanford Environmental Law Journal 201 (May, 1997) |
I. Introduction. 202 II. Background: History and Causes of the Environmental Justice Movement. 204 III. Tax Structure. 211 A. Tax Code Implications for Environmental Policy and Environmental Justice. 211 B. California Hazardous Waste Taxes--An Overview. 211 1. State Hazardous Substances Taxes. 215 2. Local Involvement: The Tanner Act Tax. 217 IV.... |
1997 |
| Marjorie E. Kornhauser |
A TAXING WOMAN : THE RELATIONSHIP OF FEMINIST SCHOLARSHIP TO TAX |
6 Southern California Review of Law and Women's Studies 301 (Spring 1997) |
A recent law review article described me as a feminist tax scholar. The description made me pause; then my pausing made me wonder: Why was I hesitant about this label? I do, after all, consider myself both a tax scholar and a feminist. What was it, then, about the combination that made me pause? My hesitancy stems, I believe, from two sources.... |
1997 |
| Patricia Hill Collins |
AFRICAN-AMERICAN WOMEN AND ECONOMIC JUSTICE: A PRELIMINARY ANALYSIS OF WEALTH, FAMILY, AND AFRICAN-AMERICAN SOCIAL CLASS |
65 University of Cincinnati Law Review 825 (Spring 1997) |
In contrast to countries that are far less affluent than the United States, the sizeable economic inequality characterizing social-class relations in the United States typically remains hidden. Buffered by a malleable social welfare state that expands and contracts in response to changing public perceptions of economic inequality and shaped by a... |
1997 |
| Ralph Brubaker |
BANKRUPTCY INJUNCTIONS AND COMPLEX LITIGATION: A CRITICAL REAPPRAISAL OF NON-DEBTOR RELEASES IN CHAPTER 11 REORGANIZATIONS |
1997 University of Illinois Law Review 959 (1997) |
Bankruptcy courts are increasingly faced with resolving complex litigation in the context of Chapter 11 business reorganizations. Meanwhile, the judicial practice of discharging creditor actions against non-debtors in these proceedings is growing. In this article, Professor Brubaker asserts that such non-debtor releases are a wholly inappropriate... |
1997 |
| Douglas A. Edwards |
CLEVELAND AND MILWAUKEE'S FREE MARKET SOLUTION FOR THE "PEDANTIC HEAP [[[S] OF SOPHISTRY AND NONSENSE" THAT PLAGUE PUBLIC EDUCATION: MISTAKES ON TWO LAKES? |
30 Akron Law Review 687 (1997) |
An education established and controlled by the State should exist, if it exists at all, as one among many competing experiments, carried on for the purpose of example and stimulus, to keep the others up to a certain standard of excellence [I]f the country contains a sufficient number of persons qualified to provide education under government... |
1997 |
| Kneave Riggall |
COMPREHENSIVE TAX BASE THEORY, TRANSACTION COSTS, AND ECONOMIC EFFICIENCY: HOW TO TAX OUR WAY TO EFFICIENCY |
17 Virginia Tax Review 295 (FALL 1997) |
C1-4TABLE OF CONTENTS L1-4 I. INTRODUCTION 297 L1-4 II. COMPREHENSIVE TAX BASE THEORY 297 A. The Basic Model 297 B. NET in a Nutshell 298 C. Tastes, Wealth, and Bayesian Allocations 300 D. Elasticities of Demand 301 E. Taxes and the Substitution Effect 303 F. CTBT and Efficient Taxation 303 L1-4 III. CTBT AND THE REAL WORLD 305 A. Transaction Costs... |
1997 |
| Sharon E. Stedman |
CONGRESS'S AMENDMENT TO SECTION 104 OF THE TAX CODE WILL NOT CLARIFY THE TAX TREATMENT OF DAMAGES AND WILL LEAD TO ARBITRARY DISTINCTIONS |
21 Seattle University Law Review 387 (Fall 1997) |
In August 20, 1996, Uncle Sam once again raised taxes. The vehicle for this tax increase was the Small Business Job Protection Act (Small Business Act) of 1996. The Small Business Act involved tax provisions for small businesses, provided various tax credits for parents who adopt a child, and increased the minimum wage. Although the Act appears... |
1997 |
| Patricia L. Barsalou |
DEFINING THE LIMITS OF FEDERAL COURT JURISDICTION OVER STATES IN BANKRUPTCY COURT |
28 Saint Mary's Law Journal 575 (1997) |
I. Introduction. 576 II. Historical Background: Sovereign vs. Eleventh Amendment Immunity. 578 A. Common-Law Sovereign Immunity. 579 B. Eleventh Amendment Immunity. 581 III. The Bankruptcy Code and Immunity. 590 IV. The Role of States and State Agencies in Bankruptcy Proceedings. 592 V. Seminole Tribe of Florida v. Florida. 599 VI. The Effect of... |
1997 |
| Ruth J. Brackney |
FEDERAL TAX IMPLICATIONS UNDER INTERNAL REVENUE CODE SECTION 104(a)(2) ON "AGGRAVATING CIRCUMSTANCE DAMAGES" AWARDED UNDER MISSOURI'S WRONGFUL DEATH STATUTE |
65 UMKC Law Review 515 (Spring, 1997) |
Missouri's wrongful death statute provides for both compensatory damages and aggravating circumstance damages. Until recently, the law was unclear if aggravating circumstance damages were to be classified as compensatory or punitive damages for federal income tax purposes. However, in Bennett v. Owens-Corning Fiberglass Corp., the Missouri Supreme... |
1997 |
| Lawrence Zelenak |
FEMINISM AND "SAFE SUBJECTS LIKE THE TAX CODE" |
6 Southern California Review of Law and Women's Studies 323 (Spring 1997) |
At two points in Taxing Women, Edward McCaffery presents himself as a sort of feminist Byronic hero (if such a thing is possible), persevering against [o]pposition . . . from all quarters to expose the gender biases of tax. From the right, he is suspected of currying favor with the politically correct crowd. From the left, he is told he is... |
1997 |
| Nancy E. Shurtz |
GENDER EQUITY AND TAX POLICY: THE THEORY OF "TAXING MEN" |
6 Southern California Review of Law and Women's Studies 485 (Spring 1997) |
Women are one-half the world's people; they do two-thirds of the world's work; they earn one-tenth of the world's income; they own one one-hundredth of the world's property. Women do not necessarily need more money. They do not necessarily need more education. What they need is a market more accepting of their choices, without their having to... |
1997 |
| Lori J. Curcio |
GIVE 'EM A BREAK: REASSESSING THE USE TAX ON INTERSTATE CARRIER PROPERTY |
16 Virginia Tax Review 535 (Winter, 1997) |
I. Introduction 535 A. The Hypothetical Case 536 B. Note Synopsis 536 L1-3 II. Evolution of States' Ability to Tax Interstate Commerce 537 A. Pre-Complete Auto: A Matter of Semantics 537 B. Post-Complete Auto: A Four-Pronged Test 539 L1-3 III. Complete Auto Not Satisfied 540 A. Prongs One, Three, and Four 540 B. Prong Two, Fair Apportionment, Not... |
1997 |
| C.R. Bowles, Jr. , Nancy B. Rapoport |
HAS THE DIP'S ATTORNEY BECOME THE ULTIMATE CREDITORS' LAWYER IN BANKRUPTCY REORGANIZATION CASES? |
5 American Bankruptcy Institute Law Review 47 (Spring, 1997) |
Once upon a time, a hard-working Debtor's lawyer dropped dead from a heart attack on the eighteenth green of his favorite golf course. When he regained his senses, he was sitting at a huge gold desk in a beautiful office. A white-winged being told him that he had died and that his services were needed in the afterlife. The lawyer, somewhat... |
1997 |
| Regina Austin |
NEST EGGS AND STORMY WEATHER: LAW, CULTURE, AND BLACK WOMEN'S LACK OF WEALTH |
65 University of Cincinnati Law Review 767 (Spring 1997) |
Nest' egg', money saved and held in reserve for emergencies, retirement, etc. Wise men say Keep something til a rainy day. Don't know why there's no sun up in the sky, Stormy weather, since my man and I ain't together, keeps rainin' all the time. Nest eggs are supposed to provide protection against a rainy day, but suppose it rains all the time? I... |
1997 |
| Stacy Kleiner Humphries , Robert L. R. Munden |
PAINTING A SELF-PORTRAIT: A LOOK AT THE COMPOSITION AND STYLE OF THE BANKRUPTCY BENCH |
14 Bankruptcy Developments Journal 73 (Fall, 1997) |
Facing languishing cases and ballooning caseloads, many of the nation's bankruptcy judges have found it necessary to take a more active role in case management in recent years. Active case management is not, however, uniformly endorsed by the bankruptcy bench. Ongoing debate within the bench questions whether case management falls within the proper... |
1997 |
| Dorothy A. Brown |
RACE, CLASS, AND GENDER ESSENTIALISM IN TAX LITERATURE: THE JOINT RETURN |
54 Washington and Lee Law Review 1469 (Fall 1997) |
Table of Contents I. Introduction. 1471 II. The Literature's Focus on Married Women as Marginal Wage Earners. 1474 A. Introduction. 1474 B. Employment Experiences of Married Men and Women. 1474 C. The Federal Tax Laws Penalize Married Women Who Are Marginal Wage Earners. 1477 1. The Joint Return Penalizes Married Women in the Paid Labor Force. 1477... |
1997 |
| Brent B. Nicholson |
RECENT DEVELOPMENTS CONCERNING THE TAXATION OF DAMAGES UNDER SECTION 104(A)(2) OF THE INTERNAL REVENUE CODE |
61 Albany Law Review 215 (1997) |
From its infancy, the Internal Revenue Code has contained an exclusion from taxable income for damages received on account of personal injuries. For decades, courts have worked at deciphering its meaning, dealing with issues such as what constitutes a personal injury, whether there should be a distinction between physical and non-physical personal... |
1997 |
| |
RECENT TAX LITERATURE |
86 Journal of Taxation 187 (March, 1997) |
by Graeme S. Cooper, pages 1-124, Akron Tax Journal, Volume 12, 1996. Examines the effect of the personal income tax on tax evasion by publicly held corporations. Concludes that the design of the interaction mechanisms between the corporate tax and personal income tax systems significantly influence the level of evasion that managers and... |
1997 |
| Dorothy A. Brown |
SPLIT PERSONALITIES: TAX LAW AND CRITICAL RACE THEORY |
19 Western New England Law Review 89 (1997) |
The following is a mythical conversation: [Fourth White Colleague]: I don't think that there can be a black legal income tax law or a black economics separate from white economics. Should blacks have additional deductions to take account of racism? Or should there be a longer period for blacks to file their returns because many of their ancestors... |
1997 |
| Joseph F. Riga |
STATE IMMUNITY IN BANKRUPTCY AFTER SEMINOLE TRIBE v. FLORIDA |
28 Seton Hall Law Review 29 (1997) |
I. Introduction. 30 II. A Brief History Of The Supreme Court's State Sovereign Immunity Jurisprudence. 31 A. Article III of the Constitution and Chisholm v. Georgia. 31 B. The Eleventh Amendment and Hans v. Louisiana. 34 C. Adjusting State Sovereign Immunity After Hans: Ex parte Young, Waiver, and Other Limitations. 37 1. The Young Doctrine. 37 2.... |
1997 |
| Michael J. Graetz , Michael M. O'Hear |
THE "ORIGINAL INTENT" OF U.S. INTERNATIONAL TAXATION |
46 Duke Law Journal 1021 (March, 1997) |
C1-3Table of Contents Introduction. 1022 I. Who Was T.S. Adams, Anyway?. 1028 II. The Essential Dilemma of International Taxation. 1033 III. The Original Intent of U.S. Tax Law Governing International Transactions. 1041 A. The Revenue Act of 1918--Enacting the Foreign Tax Credit. 1043 B. The 1921 Act--Limiting the FTC and Enacting Specific Source... |
1997 |
| Laura Turner Beyer |
THE COMMUNITY REINVESTMENT ACT: A BOOST TO LOW- AND MODERATE-INCOME COMMUNITIES, A SET-BACK FOR MINORITY-OWNED BANKS |
1 North Carolina Banking Institute 387 (March, 1997) |
The Community Reinvestment Act (CRA or Act) requires all banks to meet the credit needs of the communities in which they are chartered. Under the CRA, big banks may no longer overlook low- and moderate-income communities; instead, they must increase their lending in underserved areas. Commentators suggest that the CRA poses significant problems for... |
1997 |
| Judge John H. Squires , Susan M. Pistorius |
THE EVOLUTION OF BANKRUPTCY LAW IN THE NORTHERN DISTRICT OF ILLINOIS |
10 DePaul Business Law Journal 27 (Fall-Winter 1997) |
C1-3Table of Contents I. Introduction. 29 II. The Early Bankruptcy Acts. 30 A.Bankruptcy Act of 1800. 30 B.Bankruptcy Act of 1841. 31 C.Bankruptcy Act of 1867. 32 III. Bankruptcy Act of 1898. 34 A.Jurisdiction of Bankruptcy Courts.. 34 B.Preference Avoidance and Carson, Pirie, Scott v. Chicago Title & Trust Co. 36 C.Executory Contracts. 38... |
1997 |
| Larry E. Ribstein |
THE ILLOGIC AND LIMITS OF PARTNERS' LIABILITY IN BANKRUPTCY |
32 Wake Forest Law Review 31 (SPRING 1997) |
The standard economic explanation for bankruptcy-a way to preserve asset values from dissipation through creditor grab races under state law-does not justify the substantial costs of federalizing partnership bankruptcy law because the partners' assets are available to pay claims against the firm. Accordingly, this article suggests limiting the... |
1997 |
| Amy C. Christian |
THE JOINT RETURN RATE STRUCTURE: IDENTIFYING AND ADDRESSING THE GENDERED NATURE OF THE TAX LAW |
13 Journal of Law & Politics 241 (Spring 1997) |
[M]ale bias has paraded as neutrality[.] ... [W]omen's perspectives and experiences have [routinely, some would say systematically,] been left out of [statutory] development and [the] ... application [of the law]. ... We have a responsibility to inform ourselves ... about women's lives and needs, about ways in which women's perspectives have been... |
1997 |
| Sharon C. Nantell |
THE TAX PARADIGM OF CHILD CARE: SHIFTING ATTITUDES TOWARD A PRIVATE/PARENTAL/PUBLIC ALLIANCE |
80 Marquette Law Review 879 (Summer 1997) |
I. Introduction. 883 II. Our Current Child Care System, or Lack Thereof. 888 A. The Demand: The Demographics of Child Care. 888 1. The Statistics. 888 2. Impact of the Recent Welfare Reform Legislation Upon the Demand for Child Care. 890 B. The Supply Side of the Equation: Who's Minding the Kids?. 894 1. Types of Child Care Provided. 897 2. Child... |
1997 |
| Victor E. Fleischer |
"IF IT LOOKS LIKE A DUCK": CORPORATE RESEMBLANCE AND CHECK-THE-BOX ELECTIVE TAX CLASSIFICATION |
96 Columbia Law Review 518 (March, 1996) |
In April 1995, the Treasury Department responded to President Clinton's vow to restore common sense to government regulations by issuing Notice 95 -14, better known as Check-the-Box. If implemented, Check-the-Box will reform the entity tax classification rules by allowing most unincorporated business organizations to elect either corporate or... |
1996 |
| R. Richard Banks |
"NONDISCRIMINATORY" PERPETUATION OF RACIAL SUBORDINATION |
76 Boston University Law Review 669 (October, 1996) |
Colorblindness is currently the fundamental principle of equal protection jurisprudence as it pertains to race. As a constitutional principle, colorblindness mandates that the state not allocate burdens or benefits on the basis of race. I contend that both the legal and political arguments for a colorblind state turn in part on its perceived... |
1996 |
| David E. Runck |
AN ANALYSIS OF THE COMMUNITY DEVELOPMENT BANKING AND FINANCIAL INSTITUTIONS ACT AND THE PROBLEM OF "RATIONAL REDLINING" FACING LOW-INCOME COMMUNITIES |
15 Annual Review of Banking Law 517 (1996) |
The practices of redlining and racial discrimination in the credit market present a difficult problem for America's low-income urban communities. Studies of bank lending patterns frequently demonstrate that the availability of mortgage, business and consumer loans is significantly lower within minority and low-income urban communities than it is... |
1996 |
| Craig E. Marcus |
BEYOND THE BOUNDARIES OF THE COMMUNITY REINVESTMENT ACT AND THE FAIR LENDING LAWS: DEVELOPING A MARKET-BASED FRAMEWORK FOR GENERATING LOW- AND MODERATE-INCOME LENDING |
96 Columbia Law Review 710 (April, 1996) |
Bank branches and offices are typically located in affluent neighborhoods, while the surrounding low- and moderate-income communities are systematically ignored. In addition, loan applications by applicants who reside within these poorer neighborhoods are rarely approved. This lending practice, known as redlining or community disinvestment,... |
1996 |
| Charles Russell |
ENVIRONMENTAL EQUITY: UNDOING ENVIRONMENTAL WRONGS TO LOW INCOME AND MINORITY NEIGHBORHOODS |
5-WTR Journal of Affordable Housing & Community Development Law 147 (Winter, 1996) |
Environmental justice is not just about facility siting. It also involves issues and concerns around pesticide exposure, lead poisoning, transboundary toxic waste dumping, shipping risky technologies abroad, unequal protection, differential exposures, and unequal enforcement of environmental, public health, civil rights, and housing laws. A new... |
1996 |
| Terence J. Centner , Warren Kriesel , Andrew G. Keeler |
ENVIRONMENTAL JUSTICE AND TOXIC RELEASES: ESTABLISHING EVIDENCE OF DISCRIMINATORY EFFECT BASED ON RACE AND NOT INCOME |
3 Wisconsin Environmental Law Journal 119 (Summer, 1996) |
C1-3Table of Contents I. Introduction. 120 II. Environmental Inequities. 126 A. Disproportionate Exposure. 126 B. Discriminatory Siting. 128 III. Relief Through Institutional Responses. 130 A. Equal Protection Clause. 131 B. Title VI. 135 C. Title VI Regulations. 137 IV. Sufficiency of the Evidence. 140 A. Demographic Evidence. 141 B. Market... |
1996 |
| Peter D. Blumberg |
FROM "PUBLISH OR PERISH" TO "PROFIT OR PERISH": REVENUES FROM UNIVERSITY TECHNOLOGY TRANSFER AND THE S 501(C)(3) TAX EXEMPTION |
145 University of Pennsylvania Law Review 89 (November, 1996) |
In the fall of 1965, the University of Florida football coach enlisted a professor to develop a high-energy drink to replace the nutrients his players were perspiring away on the humid practice field. The University now receives $4.5 million per year in royalty proceeds from the Quaker Oats Corporation as a result of this professor's invention:... |
1996 |
| Debra Cohen-Whelan |
FROM INJURY TO INCOME: THE TAXATION OF PUNITIVE DAMAGES "ON ACCOUNT OF" UNITED STATES v. SCHLEIER |
71 Notre Dame Law Review 913 (1996) |
I. Introduction. 914 II. Purpose Versus Meaning. 917 III. The Legitimization of Section 104(a) (2): Income and Humanitarianism. 918 A. Income Theories. 919 1. Personal Injury Damages as a Return of Capital. 920 2. The in Lieu of What Test. 922 B. Humanitarianism. 923 1. The Plaintiff Has Suffered Enough. 923 2. Roemer v. Commissioner. 923 IV. The... |
1996 |
| Beverly Moran |
FROM URINAL TO MANICURE: CHALLENGES TO THE SCHOLARSHIP OF TAX AND GENDER |
11 Wisconsin Women's Law Journal 191 (Fall 1996) |
I wanted to start this essay by telling you the story of how I got invited to contribute to this enterprise. I was at an Association of American Law Schools' committee meeting when I got a sudden urge for a manicure. Moments later I was in a cab and then in a beauty parlor and then sitting next to one of the women who created this project. Of... |
1996 |
| John K. Londot |
HANDLING PRIORITY RULES CONFLICTS IN INTERNATIONAL BANKRUPTCY: ASSESSING THE INTERNATIONAL BAR ASSOCIATION'S CONCORDAT |
13 Bankruptcy Developments Journal 163 (Winter 1996) |
In In re Hackett, the Bankruptcy Court for the Southern District of New York faced a problem often encountered in bankruptcy proceedings which span national borders: a creditor alleged that a foreign country's proceeding would unfairly lower the priority of his secured claim relative to other creditors, thereby lowering his eventual distribution.... |
1996 |
| Steven A. Bank |
ORIGINS OF A FLAT TAX |
73 Denver University Law Review 329 (1996) |
The push toward radical reform of our federal system of graduated income tax rates hit the political scene like a sonic boom during 1995. No less than eight proposals were circulated or formally submitted by members of Congress, including plans by Senators Richard Lugar (R-Ind.) and Arlen Specter (R-Pa.), which were made the centerpieces of their... |
1996 |
| Carlos J. Cuevas |
PUBLIC VALUES AND THE BANKRUPTCY CODE |
12 Bankruptcy Developments Journal 645 (1996) |
Since the enactment of the Bankruptcy Code, the Supreme Court has had numerous opportunities to interpret various Code provisions. The Court has neither espoused any particular bankruptcy theory, nor has it been pro debtor or pro creditor. Rather, the determinative issue in the Court's opinions has been the method of statutory interpretation... |
1996 |
| Robert H. Gleason |
REEVALUATING THE CALIFORNIA SALES TAX: EXEMPTIONS, EQUITY, EFFECTIVENESS, AND THE NEED FOR A BROADER BASE |
33 San Diego Law Review 1681 (Fall 1996) |
C1-3Table of Contents I. Introduction. 1682 II. The Rise of California's Sales Tax. 1691 III. The Sales Tax System in California Today. 1699 A. Revenue, Rate, and Expenses. 1699 B. Rulemaking and Compliance. 1700 C. Exemptions and Exclusions. 1702 IV. An Analysis of the Current System Against Its Original Goals. 1708 A. Revenue Generation. 1708 B.... |
1996 |
| Leonard Bierman , Donald R. Fraser , Javier Gimeno , Lucio Fuentelsaz |
REGULATORY CHANGE AND THE AVAILABILITY OF BANKING FACILITIES IN LOW-INCOME AREAS: A TEXAS EMPIRICAL STUDY |
49 SMU Law Review 1421 (July-August, 1996) |
Abstract: The issue of how financial institutions serve low-income communities has recently been at the center of public debate. Enforcement under the Community Reinvestment Act has been increased so as to better promote such service, and the Riegle-Neal Act permitting interstate branch banking was enacted only after the bill's proponents pledged... |
1996 |
| Beverly Horsburgh |
SCHRDEGREESODINGER'S CAT, EUGENICS, AND THE COMPULSORY STERILIZATION OF WELFARE MOTHERS: DECONSTRUCTING AN OLD/NEW RHETORIC AND CONSTRUCTING THE REPRODUCTIVE RIGHT TO NATALITY FOR LOW-INCOME WOMEN OF COLOR |
17 Cardozo Law Review 531 (January, 1996) |
According to the Copenhagen interpretation of quantum theory, objects in the microscopic universe exist in potentia. An observer compels an electron to become real and to be located in space by introducing an apparatus that detects its presence. The relationship between the microscopic world and the measuring device is measured, not the underlying... |
1996 |
| Calvin R. Massey |
TAKINGS AND PROGRESSIVE RATE TAXATION |
20 Harvard Journal of Law & Public Policy 85 (Fall, 1996) |
I. Epstein's Theory. 88 II. Constitutional Decisions on Progressive Taxation. 94 III. The Boundary Between Taxation and Taking. 102 IV. Current Regulatory Takings Doctrine and Progressive Taxation. 111 A. Permanent Dispossession. 112 B. No Economically Viable Use. 117 C. The Balancing Test. 120 V. State Constitutional Law. 123 VI. Conclusion. 124 |
1996 |
| Lars G. Gustafsson |
THE DEFINITION OF "CHARITABLE" FOR FEDERAL INCOME TAX PURPOSES: DEFROCKING THE OLD AND SUGGESTING SOME NEW FUNDAMENTAL ASSUMPTIONS |
33 Houston Law Review 587 (Fall 1996) |
I. Introduction. 589 II. A Comparison of the Purposes and Effects of Charitable Trust Law and Income Tax Exemption and Deductibility of Contributions. 593 A. Charitable Trust Law. 593 B. Tax Exemption. 595 III. The Evolution of the Definition of Charitable. 602 A. Charitable Trust Law in England. 603 1. Pre-Statute of Charitable Uses of 1601. 603... |
1996 |
| Beverly I. Moran , Daniel M. Schneider |
THE ELEPHANT AND THE FOUR BLIND MEN: THE BURGER COURT AND ITS FEDERAL TAX DECISIONS |
39 Howard Law Journal 841 (Spring 1996) |
Four blind men went to see the elephant. The first felt the elephant's trunk and said: The elephant is a snake. The second felt the elephant's body and said: The elephant is a wall. The third felt the elephant's tail and said: The elephant is a rope. The fourth felt the elephant's leg and said: The elephant is a tree. I. Introduction. 845... |
1996 |
| By Katie Thein Kimlinger, Esq. , William P. Wassweiler, Esq. |
THE GOOD FAITH FABLE OF 11 U.S.C. S 707(A): HOW BANKRUPTCY COURTS HAVE INVENTED A GOOD FAITH FILING REQUIREMENT FOR CHAPTER 7 DEBTORS |
13 Bankruptcy Developments Journal 61 (Winter 1996) |
While the Bankruptcy Code explicitly imposes a good faith requirement in the proposal of chapter 11, 12 and 13 plans, no such mandate is specified under chapter 7. Nevertheless, when courts encounter chapter 7 debtors who refuse to alter their lifestyles in order to pay their creditors, or who are perceived as having cruel and selfish motives for... |
1996 |
| Richard M. Cieri , Jeffrey B. Ellman |
UNDERSTANDING RECLAMATION CLAIMS IN BANKRUPTCY: HIDDEN COMPLEXITY IN A SIMPLE STATUTE |
5 Journal of Bankruptcy Law and Practice 531 (September/October, 1996) |
When a debtor files a petition for relief under the Bankruptcy Code, 11 USC ยงยง 101-1330 (the Bankruptcy Code), it can expect to receive from certain of its vendors demands to reclaim goods shipped to the debtor in the days and weeks leading up to its bankruptcy filing. Although reclamation demands are made in almost every caseoften involving... |
1996 |
| Erika L. Orr |
USE TAX COLLECTION: JURISDICTION OVER OUT-OF-STATE RETAILERS PURSUANT TO THE USE TAX ACT |
84 Illinois Bar Journal 534 (October, 1996) |
If an out-of-state furniture retailer has a sufficient nexus or connection with Illinois, that retailer is required to collect the Illinois use tax on items purchased and delivered from the store pursuant to the Use Tax Act. Brown's Furniture, Inc v Wagner, 171 Ill 2d 410, 665 NE2d 795 (1996). In Brown's Furniture, Inc. v Wagner, the Illinois... |
1996 |