| Author | Title | Citation | Summary | Year |
| 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 |
| Steve Campbell |
BROTHER, CAN YOU SPARE A RUBLE? THE DEVELOPMENT OF BANKRUPTCY LEGISLATION IN THE NEW RUSSIA |
10 Bankruptcy Developments Journal 343 (1994) |
There is no way of effectively combating financial disorganization and inevitable financial collapse except that of revolutionary rupture with the interests of capital . . . . Lenin, 1917 As 1992 dawned, the old Soviet Union died, and the new Russia was born. Amid the expectations of better days to come, the new Russian President, Boris Yeltsin,... |
1994 |
| Douglas A. Kahn |
COMPENSATORY AND PUNITIVE DAMAGES FOR A PERSONAL INJURY: TO TAX OR NOT TO TAX? |
2 Florida Tax Review 327 (1994) |
I. Introduction. 329 II. History. 330 A. Generally. 330 B. Punitive Damages. 332 C. Prejudgment Interest. 335 D. Damages for Defamation. 336 E. Damages for Discrimination. 337 III. Tax Policy. 340 A. Containment of Size of Award. 340 B. Return of Human Capital. 341 C. Involuntary Conversion. 347 D. Combination of Considerations. 348 1.... |
1994 |
| Louis Lyons |
CONGRESSIONAL CAMPAIGN WORKERS: INDEPENDENT CONTRACTORS OR EMPLOYEES? POLITICS, TAXES, AND THE LIMITS OF THE INTERNAL REVENUE SERVICE'S AUTHORITY OVER EMPLOYMENT CLASSIFICATION |
8 Administrative Law Journal of The American University 371 (Summer 1994) |
L1-2Introduction371 I. Context: The IRS Rules on Worker Classification . 377 II. The Safe Harbors of the Revenue Act of 1978: A Double-edged Sword . 383 A. The Benefits of Section 530's Safe Havens . 384 B. The Section 530 Dilemma . 389 III. Congressional Campaign Workers and Section 530: Slipping Through the Loophole . 391 A. The Common Law Test .... |
1994 |
| Teresa A. Sullivan , Elizabeth Warren , Jay Lawrence Westbrook |
CONSUMER DEBTORS TEN YEARS LATER: A FINANCIAL COMPARISON OF CONSUMER BANKRUPTS 1981-1991 |
68 American Bankruptcy Law Journal 121 (Spring, 1994) |
Nineteen Eighty-One was a time of upheaval in the bankruptcy system. The new Bankruptcy Code had been in effect for just over a year. Lawyers around the country were learning to cope with it, and continuing legal education programs were springing up by the dozens to respond to the demand for information. The old bankruptcy crowd was being... |
1994 |
| Joel Waldfogel |
DOES CONVICTION HAVE A PERSISTENT EFFECT ON INCOME AND EMPLOYMENT? |
14 International Review of Law & Economics 103 (March, 1994) |
The effect of conviction on income and employment has come under increasing scrutiny in recent years as economists have begun to analyze longitudinal data on criminals' job market status before and after conviction. These studies document large and statistically significant immediate effects of conviction on income. Lott (1992a) finds large income... |
1994 |
| Carolyn C. Jones |
DOLLARS AND SELVES: WOMEN'S TAX CRITICISM AND RESISTANCE IN THE 1870S |
1994 University of Illinois Law Review 265 (1994) |
Professor Jones examines nineteenth century feminists' use of taxation as a metaphor. Tax protesters and resisters urging woman suffrage attempted to draw a connection to the no taxation without representation slogan of the American Revolution. Writers in a woman suffrage journal also used taxation to describe the larger cultural subordination of... |
1994 |
| John R. Ashmead |
IN RE COLONIAL REALTY CO.: THE SECOND CIRCUIT HARMONIZES BANKRUPTCY AND BANK INSOLVENCY LAW (REJECTING ESTABLISHED BANKRUPTCY CASE LAW IN THE PROCESS) |
60 Brooklyn Law Review 517 (Summer 1994) |
In FDIC v. Hirsch (In re Colonial Realty Co.), the Second Circuit addressed issues of first impression concerning the interaction of the Federal Deposit Insurance Act (FDIA or Act) and the Bankruptcy Code. The interaction of these laws generally occurs when the constituencies they aim to protect must look to the same assets to satisfy their... |
1994 |
| Adam J. Hirsch |
INHERITANCE AND BANKRUPTCY: THE MEANING OF THE "FRESH START" |
45 Hastings Law Journal 175 (January, 1994) |
When an insolvent individual debtor enters bankruptcy liquidation, she surrenders her remaining assets in exchange for a discharge, wiping out the unpaid balance of her debts. The moment the debtor files a petition for relief, the court draws a hypothetical line of cleavage between her pre- and postpetition assets and obligations. Any nonexempt... |
1994 |
| Jesse Helms |
IS IT ART OR TAX-PAID OBSCENITY? THE NEA CONTROVERSY |
2 Journal of Law & Policy 99 (1994) |
America is in the midst of a cultural war. On one side are those of us who want to keep our nation rooted in Judeo-Christian morality. On the other, are those who would discard this traditional morality in favor of a radical moral relativism. It is nothing less than a struggle for the soul of our nation. How this controversy is resolved will... |
1994 |
| Robert Sellers Smith |
OVERVIEW OF ALABAMA TAXES |
55 Alabama Lawyer 369 (November, 1994) |
Taxes are what we pay for a civilized society, Oliver Wendell Holmes, Jr. declared in Compania de Tabacos v. Collector, 275 U.S. 87, 100 (1904). Tax reform debate, as to how our state tax system should be structured to help educate and serve a civilized society in Alabama, has heretofore focused on the need for fairness and equity in our state tax... |
1994 |
| Paul L. Caron |
TAX MYOPIA, OR MAMAS DON'T LET YOUR BABIES GROW UP TO BE TAX LAWYERS |
13 Virginia Tax Review 517 (Winter 1994) |
C1-3TABLE OF CONTENTS I. Introduction. 518 II. Tax Lawyers. 519 A. Law Schools. 519 B. Legal Profession. 524 C. Popular Culture. 528 III. Tax Law. 531 A. Tax Legislative History. 531 1. More Deference. 532 2. Less Deference. 536 3. Statutory Construction and Legislative Process Theory. 538 a. Statutory Construction Theory. 539 b. Legislative... |
1994 |
| Gregory K. Jones |
THE CLASSIFICATION AND CRAM DOWN CONTROVERSY IN SINGLE ASSET BANKRUPTCY CASES: A NEED FOR THE REPEAL OF BANKRUPTCY CODE SECTION 1129 (A) (10) |
42 UCLA Law Review 623 (December, 1994) |
L1-2Introduction 624. I. The Factual Background of the Classification Cases. 625 II. Interpretation of Code Sections and Case Law Concerning the Classification Cases. 627 A. Bankruptcy Code. 627 1. Section 1122(a). 628 2. Section 1129(a)(10). 630 3. Section 1129(b). 630 B. Case Law on the Classification Cases. 632 1. The Early Cases. 633 2.... |
1994 |
| |
THE INCOME OF MICHIGAN ATTORNEYS |
73 Michigan Bar Journal 1224 (November, 1994) |
The median net income for all Michigan attorneys reported for calendar 1993 is $68,000, an increase of 11% over the reported 1990 level of $61,000. The mean (average) 1990 net income was $84,210, compared with $75,295 in 1991. Exhibit 5 displays the change since 1980 in nominal or reported median net income, against levels adjusted for inflation... |
1994 |
| Donald C. Dowling, Jr. , Graydon, Head & Ritchey; Cincinnati, Ohio |
THE INTERSECTION BETWEEN U.S. BANKRUPTCY AND EMPLOYMENT LAW |
10 Labor Lawyer 57 (Winter, 1994) |
The intersection between U.S. bankruptcy law and employment law does not fall into any single traditional legal discipline. However, much of the overlap between bankruptcy and employment law involves the Bankruptcy Code. Therefore, an understanding of federal bankruptcy law is essential to a discussion of worker rights in employer bankruptcies. The... |
1994 |
| Marjorie E. Kornhauser |
THE MORALITY OF MONEY: AMERICAN ATTITUDES TOWARD WEALTH AND THE INCOME TAX |
70 Indiana Law Journal 119 (Winter, 1994) |
Wealth fascinates Americans. Alexis de Tocqueville said in 1835: The love of wealth is . . . at the bottom of all that the Americans do. In reality, American feelings about wealth are much more complex and ambiguous than Tocqueville claims. Americans fear and disdain wealth as well as love it. We differentiate types of money and wealth, despite... |
1994 |
| Kenneth Fox |
THE SUSPECTNESS OF WEALTH: ANOTHER LOOK AT STATE CONSTITUTIONAL ADJUDICATION OF SCHOOL FINANCE INEQUALITIES |
26 Connecticut Law Review 1139 (Spring 1994) |
I. Introduction. 1140 II. Wealth as a Suspect Classification in State Educational Finance Litigation. 1146 A. The Serrano I Equal Protection Argument. 1148 B. The Robinson I Education Provision Argument. 1150 C. Invalidation of School Finance Schemes on Wealth Discrimination Grounds in Other States. 1154 III. School Finance Equalization Remedies... |
1994 |
| Michael J. Minihan |
UNITED STATES v. BURKE: THE TAXATION OF DAMAGES RECOVERED IN TITLE VII DISCRIMINATION ACTIONS |
13 Pace Law Review 1043 (Winter, 1994) |
In May 1992, the Supreme Court held in United States v. Burke, that damages received in settlement of an action brought under Title VII of the Civil Rights Act of 1964 must be included in the recipient's gross income for purposes of calculating taxable income. This holding resolved an inter-circuit conflict, as the District of Columbia Circuit in... |
1994 |
| William Bassin |
WHY COURTS SHOULD REFUSE TO ENFORCE PRE-PETITION AGREEMENTS THAT WAIVE BANKRUPTCY'S AUTOMATIC STAY PROVISION |
28 Indiana Law Review 1 (1994) |
For centuries parties have been free to enter into contracts and to have courts enforce them without passing judgment on their substance. One noted commentator has stated that [t]he principle of freedom of contract rests on the premise that it is in the public interest to accord individuals broad powers to order their affairs through legally... |
1994 |
| John Gardner, CPA, and Susan L. Willey, Attorney |
@@ TAXATION OF BACK PAY AWARDS IS STILL UNCERTAIN |
21 Practical Tax Strategies 224 (January/February, 1993) |
The Supreme Court Has Ruled That Damages Under Title in of the Civil Rights Act of 1964, as Originally Enacted, Are Not Excludable Because They Are Not Based on Tort or Tort-Type Claims. This Article Analyzes the Court's Reasoning and Discusses How It Affects Recoveries Under Other Discrimination Statutes, Including the Recently Amended Title. The... |
1993 |
| Robert K. Rasmussen |
A STUDY OF THE COSTS AND BENEFITS OF TEXTUALISM: THE SUPREME COURT'S BANKRUPTCY CASES |
71 Washington University Law Quarterly 535 (Fall, 1993) |
The Supreme Court has taken a turn toward text. Its recent opinions in statutory cases by and large focus on the text of the statute in question. Infrequent has become the opinion in which the Court relies on the intent of the legislature as expressed in legislative history or on consideration of the consequences of its decision. This change in... |
1993 |