| Author | Title | Citation | Summary | Year |
| |
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 §§ 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 |
| Ronald J. Mann |
BANKRUPTCY AND THE ENTITLEMENTS OF THE GOVERNMENT: WHOSE MONEY IS IT ANYWAY? |
70 New York University Law Review 993 (November, 1995) |
A debate between two groups of scholars has dominated bankruptcy scholarship for the past decade. The first group, often referred to as the creditors' bargain theorists, argues that creditors' agreements with debtors create entitlements to payment; the proper role of the bankruptcy system, therefore, should be to benefit creditors by enforcing... |
1995 |
| Christopher W. Frost |
BANKRUPTCY REDISTRIBUTIVE POLICIES AND THE LIMITS OF THE JUDICIAL PROCESS |
74 North Carolina Law Review 75 (11/1/1995) |
Business failure negatively affects a broad range of interests, yet the bankruptcy process directly protects only a small segment of interest-holders: the creditors. Some commentators argue for expansion of that protection to encompass redistributive norms and provide for the interests of non-investors in the failed business. The Bankruptcy Reform... |
1995 |
| Scott Everett |
DEBTORS' DELIGHT? BANKRUPTCY REFORM ACT OF 1994: HOW REVISIONS TO 11 U.S.C. § 522(F) AFFECT DEBTORS' ABILITY TO AVOID LIENS WHICH IMPAIR TEXAS PERSONAL PROPERTY EXEMPTIONS |
26 Texas Tech Law Review 1331 (1995) |
The balance of power between Texas debtors with liens encumbering their exempt personal property and creditors secured thereby shifted decidedly in 1991 in favor of debtors. The Texas Legislature amended Chapter 42 of the Texas Property Code, doubling the dollar amount of personal property available for exemption to $60,000 for a family ($30,000... |
1995 |
| F. Philip Manns, Jr. |
DOWN AND OUT: RIFED EMPLOYEES, TAXES, AND EMPLOYMENT DISCRIMINATION CLAIMS AFTER BURKE AND SCHLEIER |
44 University of Kansas Law Review 103 (November, 1995) |
The downsizing of corporate America continues apace. In 1993 and 1994, employers fired over one million workers. Nearly all fired employees are paid a termination package consisting of cash, outplacement service, short-term continuation of employer-provided health insurance, or a combination of the three. For that consideration, employees quit... |
1995 |
| Peter A. Talieri |
EVIDENCE |
29 Suffolk University Law Review 357 (Spring 1995) |
Federal and Massachusetts state courts have historically admitted novel scientific evidence so long as the relevant scientific community has generally accepted the technique in issue. Recently, the Supreme Court of the United States replaced the general acceptance test with the relevancy and reliability requirement inherent in Rule 702 of the... |
1995 |
| Nina J. Crimm |
EVOLUTIONARY FORCES: CHANGES IN FOR-PROFIT AND NOT-FOR-PROFIT HEALTH CARE DELIVERY STRUCTURES; A REGENERATION OF TAX EXEMPTION STANDARDS |
37 Boston College Law Review 1 (December, 1995) |
Introduction. 3 I. Background. 6 II. Historical Roots of Health Care Organizations. 9 A. The Eighteenth and Nineteenth Centuries. 9 B. The Twentieth Century. 11 1. Freestanding Hospitals. 11 2. Medicaid/Medicare and Private Insurer Reimbursement Systems. 16 3. Managed Health Care and Cost Containment. 22 4. Summary. 27 III. Historical Roots of Tax... |
1995 |
| Valerie J. Phillips |
HAVE LOW INCOME, MINORITIES BEEN LEFT OUT OF THE ENVIRONMENTAL CLEANUP? |
38-OCT Advocate 16 (October, 1995) |
For decades, people of color and low-income communities have become increasingly aware that they bear a disproportionate share of the burden of this nation's environmental hazards. In 1982, their growing outrage came to a head when the State of North Carolina decided to build a toxic waste landfill in Warren County for PCB-contaminated soil taken... |
1995 |
| Nicole Marie Mosesian |
HOW TO AVOID UNFAVORABLE TAX CONSEQUENCES FOR YOUR PERSONAL INJURY CLIENT'S SETTLEMENT OR JUDGMENT |
30 Gonzaga Law Review 343 (1994-1995) |
I. Introduction . 343 II. The Problem . 345 III. The History of I.R.C. s 104 . 345 A. Physical v. Nonphysical Injury . 346 B. Compensatory v. Punitive Damages . 348 C. Personal v. Professional Reputation . 349 IV. Allocation of Compensatory Damages to Personal Injury . 351 A. The Character of the Claim . 351 1. Bent and Metzger: Payor's Intent and... |
1995 |
| Amy L. Woodhall |
INTEGRATED DELIVERY SYSTEMS: REFORMING THE CONFLICTS AMONG FEDERAL REFERRAL, TAX EXEMPTION, AND ANTITRUST LAWS |
5 Health Matrix: Journal of Law-Medicine 181 (WINTER 1995) |
I. Background. 183 II. Federal Restrictions on the Transition toward Integration. 187 A.Anti-kickback and Self-referral Laws. 188 B.Federal Tax Exemption. 196 C.Federal Antitrust Law. 205 III. Inconsistencies in Application. 212 A.Hospitals and Physicians. 213 1.Referrals. 213 2.Tax Exemption. 213 3.Antitrust. 214 B.Health Plans. 215 1.Referrals.... |
1995 |
| Raul Barrios |
PERU OVERHAULS TAX SYSTEM TO INCLUDE INCOME, CONSUMPTION, AND VALUE-ADDED TAXES |
6 Journal of International Taxation 204 (May, 1995) |
Under Peru's income tax law, special presumptions for income tax on non-domiciled persons establish a percentage of gross income that is taxable. The Peruvian tax system was totally restructured on December 31, 1993, by Legislative Decree 771, which took effect in 1994. Taxes in Peru are paid to the central and local governments, and contributions... |
1995 |
| Julie Roin |
RETHINKING TAX TREATIES IN A STRATEGIC WORLD WITH DISPARATE TAX SYSTEMS |
81 Virginia Law Review 1753 (10/1/1995) |
MANY of the economic and political developments of the past twenty years have had profound implications on efforts to tax international income effectively and fairly. Though the tax treaty policy of the United States has been responsive to some of these developments, other events and realities seem to have been largely or completely ignored. In... |
1995 |
| Alvin D. Lurie |
SCHLEIER SPELLS NEW FORM OF DISCRIMINATION IN INCOME TAX TREATMENT OF DAMAGES |
3 Journal of Taxation of Employee Benefits 155 (November/December, 1995) |
As a practical matter, favorable tax treatment of job discrimination damages may be eliminated for most employees after Schleier. Standing out amid the rush of important civil rights decisions that closed out the Supreme Court's second term of its 1994-1995 calendar, a tax case, Schleier, 115 S. Ct. 2159 (1995), is likely to have a singularly... |
1995 |
| Adam Michael Lett |
TAX ABATEMENTS AND PROMISSORY ESTOPPEL: A MATCH NOT MADE IN YPSILANTI |
44 DePaul Law Review 1301 (Summer, 1995) |
[T]here's just so much confusion, you want to say to GM, damn you, for tearing my family apart. The consolidation of large-car production in Arlington will allow GM to save about $800 per car Both the township and GM were hurt by this case. We'd like to see the community realize this matter should not proceed any further. The Township of... |
1995 |
| Douglas A. Kahn |
TAXATION OF DAMAGES AFTER SCHLEIER--WHERE ARE WE AND WHERE DO WE GO FROM HERE? |
15 QLR 305 (Fall 1995) |
Less than three years after Burke was decided, the Supreme Court again dealt with the meaning and application of S 104(a)(2) in its 1995 decision in Commissioner v. Schleier. The problems created by the Court's decision in Burke made subsequent litigation (or legislative action) inevitable. While the Schleier decision arrived at a second-best... |
1995 |
| Stephen A. Zorn |
THE FEDERAL INCOME TAX TREATMENT OF GAMBLING: FAIRNESS OR OBSOLETE MORALISM? |
49 Tax Lawyer 1 (Fall, 1995) |
Gambling is big business. From a barely tolerated vice (largely confined, along with such other aberrations as no-fault divorce and legalized prostitution, to the wilds of Nevada), the gambling industry has become an integral part of the American economy, and a major source of financial support for revenuestarved state and local governments. Some... |
1995 |
| Louis Kaplow |
THE INCOME TAX VERSUS THE CONSUMPTION TAX AND THE TAX TREATMENT OF HUMAN CAPITAL |
51 Tax Law Review 35 (Fall 1995) |
In two recent articles, I explore how human capital would be treated under a comprehensive, accrual (ideal) income tax. My central conclusion is that the traditional income tax treatment of human capital--taxing wages as earned--is close to the treatment prescribed under a consumption tax: Rather than taxing human capital upon creation and as it... |
1995 |
| John D. Ayer |
THE ROLE OF FINANCE THEORY IN SHAPING BANKRUPTCY POLICY |
3 American Bankruptcy Institute Law Review 53 (Spring, 1995) |
This Article offers a review of some of the major lines of inquiry about bankruptcy law that have occupied law professors over the past couple of decades. Since the coverage is somewhat arbitrary, it may be useful to begin with an explanation of what is covered, what is not covered, and why. For reasons that are not necessary to explain here, many... |
1995 |
| Chad A. McGowan |
TITLE VII CONSENT DECREES AND THE BANKRUPTCY DISCHARGE |
22 Ohio Northern University Law Review 449 (1995) |
Title VII of the Civil Rights Act gives individuals broad based protection from employers who discriminate on the basis of race, color, religion, sex or national origin. The Bankruptcy Code (Code) is the congressional mandate for the procedure and substance of handling bankruptcies. The goal of Title VII is to eliminate discrimination in the... |
1995 |
| Richard V. Butler , Scott M. Gilpatric |
A RE-EXAMINATION OF THE PURPOSES AND GOALS OF BANKRUPTCY |
2 American Bankruptcy Institute Law Review 269 (Winter, 1994) |
Perhaps the most remarkable characteristic of bankruptcy scholarship is the absence of consensus on the appropriate answers to what would seem to be the two most basic questions in its domain: should there be a separate system of debt resolution, such as federal bankruptcy, for insolvent debtors? And, if such a system is established, what should be... |
1994 |
| Mary L. Heen |
AN ALTERNATIVE APPROACH TO THE TAXATION OF EMPLOYMENT DISCRIMINATION RECOVERIES UNDER FEDERAL CIVIL RIGHTS STATUTES: INCOME FROM HUMAN CAPITAL, REALIZATION, AND NONRECOGITION |
72 North Carolina Law Review 549 (March, 1994) |
The taxation of employment discrimination recoveries under federal civil rights statutes, according to the United States Supreme Court's pronouncement in United States v. Burke, turns on whether a particular claim is sufficiently tort-like to warrant exclusion from income as a personal injury. In place of the tort-like standard, Professor Mary... |
1994 |