| Author | Title | Citation | Summary | Year |
| J. Martin Burke , Michael K. Friel |
TAX TREATMENT OF EMPLOYMENT-RELATED PERSONAL INJURY AWARDS: THE NEED FOR LIMITS |
50 Montana Law Review 13 (Winter, 1989) |
Section 104(a)(2) of the Internal Revenue Code provides that gross income does not include . . . the amount of any damages received (whether by suit or agreement . . .) on account of personal injuries or sickness. The applicability, if not the wisdom, of this provision to physical injuries seems clear on its face, and its applicability to... |
1989 |
| Joseph W. Blackburn |
TAXATION OF PERSONAL INJURY DAMAGES: RECOMMENDATIONS FOR REFORM |
56 Tennessee Law Review 661 (Summer, 1989) |
I. Introduction II. Basis for the Section 104 Exclusion A. Return of Capital Rationale or Absence of Gain B. A Social Rationale III. Income Tax Treatment of Nonpersonal Injury Damage Receipts IV. Income Tax Treatment of Personal Injury Damage Receipts A. The Concept of Personal Injury B. Punitive Damages C. Summary V. Judgments versus Settlements... |
1989 |
| JoAnne L. Dunec |
VOTER STANDING: A NEW MEANS FOR THIRD PARTIES TO CHALLENGE THE TAX-EXEMPT STATUS OF NONPROFIT ORGANIZATIONS? |
16 Hastings Constitutional Law Quarterly 453 (Spring, 1989) |
The Internal Revenue Service (IRS) Prohibits tax-exempt organizations from engaging in lobbying activities. The IRS has been known to wink at this absolute proscription, especially when it sees a violation by an established religious body. Certain pro-abortion rights groups felt that the IRS was tolerating lobbying by the Catholic Church, the... |
1989 |
| Kathryn A. Black , David H. Bundy , Cynthia Pickering Christianson , Cabot Christianson |
WHEN WORLDS COLLIDE: ALASKA NATIVE CORPORATIONS AND THE BANKRUPTCY CODE |
6 Alaska Law Review 73 (6/1/1989) |
The Alaska Native Claims Settlement Act (ANCSN), historic legislation intended to settle the aboriginal land claims and titles of Alaska Natives, was enacted by Congress in 1971 after many years of debate and discussion on the best method of resolving Native claims. Though filed with detail, the basic theme of ANCSA is straightforward. In... |
1989 |
| David W. Meadows |
BANKRUPTCY CODE SECTION 362(d)(2): PROTECTING TURNKEY SALE VALUES IN LIQUIDATIONS UNDER THE BANKRUPTCY CODE |
21 Loyola of Los Angeles Law Review 893 (April, 1988) |
Suppose a debtor voluntarily files a petition for bankruptcy protection seeking liquidation under Title 11, Chapter 7 of the United States Code. This debtor does not intend to reorganize. Suppose this debtor holds no equity in a certain piece of collateral and this collateral fully secures a debt to a secured creditor who is neither over nor... |
1988 |
| Barry L. Zaretsky |
CO-DEBTOR STAYS IN CHAPTER 11 BANKRUPTCY |
73 Cornell Law Review 213 (January, 1988) |
C1-3TABLE OF CONTENTS I. Authority to Issue Co-Debtor Stays. 220 A. Co-Debtor Stays Under the Prior Bankruptcy Act. 220 B. Section 105 of the Current Bankruptcy Code. 221 1. Expanded Jurisdiction Under the Code. 222 2. Co-Debtor Stays Elsewhere in the Code. 223 II. A Framework for Analyzing Co-Debtor Stay Requests. 227 A. Identifying Competing... |
1988 |
| Joseph M. Kuznicki |
SECTION 170, TAX EXPENDITURES, AND THE FIRST AMENDMENT: THE FAILURE OF CHARITABLE RELIGIOUS CONTRIBUTIONS FOR THE RETURN OF A RELIGIOUS BENEFIT |
61 Temple Law Review 443 (Summer, 1988) |
[T]he bill implies either that the Civil Magistrate is a competent Judge of Religious truth; or that he may employ religion as an engine of Civil policy. The first is an arrogant pretension falsified by the contradictory opinions of Rulers in all ages, and throughout the world: The second an unhallowed perversion of the means of salvation.... |
1988 |
| Jodi S. Brodsky |
TAX PAYMENTS: ARE THEY VOIDABLE PREFERENCES IN LOW-ASSET BANKRUPTCIES? |
10 Cardozo Law Review 341 (October/November, 1988) |
Under traditional bankruptcy principles, payments to fully secured creditors are never voidable preferences, because the term fully secured suggests that the creditor in a bankruptcy proceeding will receive payment before other debts are paid. Generally, the Internal Revenue Service (IRS) is a secured creditor, at least when it properly files... |
1988 |
| Donald F. Brosnan |
THE LOGIC AND LIMITS OF BANKRUPTCY LAW. BY THOMAS JACKSON. CAMBRIDGE, MASSACHUSETTS: THE HARVARD UNIVERSITY PRESS, 1986. 279 PAGES |
61 Temple Law Review 885 (Fall, 1988) |
The opportunity to review a significant contribution to a major area of legal doctrine is uncommon; it is even less common that a new book is a first of its kind. Professor Jackson's book is both. As anyone who has followed law review literature on bankruptcy by now knows, Thomas Jackson is a prominent and prolific contributor in the field. In his... |
1988 |
| Elizabeth Warren |
BANKRUPTCY POLICY |
54 University of Chicago Law Review 775 (Summer, 1987) |
Bankruptcy is a booming businessin practice and in theory. From headlines about LTV's 10,000-page filing to feature stories about bankrupt consumers (usually Joe-and-Ethel-whose-names-have-been-changed-to-protect-their-privacy), bankruptcy has become an increasingly popular news item in the past few years. Both organized labor and the consumer... |
1987 |
| Nelson Lund |
CONGRESSIONAL POWER OVER TAXATION AND COMMERCE: THE SUPREME COURT'S LOST CHANCE TO DEVISE A CONSISTENT DOCTRINE |
18 Texas Tech Law Review 729 (1987) |
If one were to seek the most important provisions in the Constitution, the commerce and taxation clauses would have to be leading candidates. The Federal Convention was originally called to address the problems caused by the confederation government's lack of the powers they bestowed upon it. In the time since the adoption of the new Constitution,... |
1987 |
| Jon G. Roach |
FINANCING PUBLIC NEEDS AFTER TAX REFORM |
23-APR Tennessee Bar Journal 19 (March/April, 1987) |
It has been said the two things that the public ought not see are the making of sausage and the making of a law. Certainly, tax reform legislation fits into one of the classes of things the public ought not see made. Many of those involved in the process of enacting the Tax Reform Act of 1986 have little understanding or knowledge on the subject of... |
1987 |
| David Gray Carlson |
PHILOSOPHY IN BANKRUPTCY |
85 Michigan Law Review 1341 (April/May, 1987) |
In The Logic and Limits of Bankruptcy Law, Thomas Jackson reworks his recent law review articles into a book that attempts to be a coherent jurisprudence of federal bankruptcy law. Undoubtedly, the book will find some admirers among people who think that bad law-and-economics is better than no law-and-economics, but virtually all other audiences... |
1987 |
| Charels J. Milligan, Jr. |
PROVISIONS OF UNCOMPENSATED CARE IN AMERICAN HOSPITALS: THE ROLE OF THE TAX CODE, THE FEDERAL COURTS, CATHOLIC HEALTH CARE FACILITIES, AND LOCAL GOVERNMENTS IN DEFINING THE PROBLEM OF ACCESS FOR THE POOR |
31 Catholic Lawyer 7 (1987) |
Material deprivation seriously compounds such sufferings of the spirit and heart. To see a loved one sick is bad enough, but to have no possibility of obtaining health care is worse. Despite the promises of Medicare and Medicaid, despite the increase in employment-related private insurance, and despite the increased public awareness of the problem... |
1987 |
| William J. Turnier |
PERSONAL DEDUCTIONS AND TAX REFORM: THE HIGH ROAD AND THE LOW ROAD |
31 Villanova Law Review 1703 (November, 1986) |
THE extensive system of personal deductions provided by our Internal Revenue Code is one of the distinguishing features of our income tax system. The British, for example, allow a personal deduction only for interest on modest sized mortgages on personal residences. Moreover, the Canadians do not allow a deduction for any interest incurred to... |
1986 |
| Virginia Davis Nordin, J.D., William Lloyd Turner, J.D., Ph.D. |
TAX EXEMPT STATUS OF PRIVATE SCHOOLS: WRIGHT, GREEN, AND BOB JONES |
35 West's Education Law Reporter 329 (1986) |
In its recent decision Allen v. Wright, the Supreme Court held that black students and their parents lack standing to bring a nationwide class action against private schools alleged to be racially discriminatory. This holding has created difficulties for those deciding what standards should be applied in determining whether such schools qualify for... |
1986 |
| F. H. Buckley |
THE BANKRUPTCY PRIORITY PUZZLE |
72 Virginia Law Review 1393 (November, 1986) |
The problem, said Evelyn Waugh, is not how God created the world, but why He did so. A similar, if less sublime, puzzle concerns the existence of secured debt. Under Article 9 of the Uniform Commercial Code and derivative Canadian personal property security legislation, debtors enjoy greater freedom in issuing claims against their value on default... |
1986 |
| Glenn Goodwin |
WOULD CAESAR TAX GOD? THE CONSTITUTIONALITY OF GOVERN MENTAL TAXATION OF CHURCHES |
35 Drake Law Review 383 (1985/1986) |
All fifty states and the deferal government have statutory provisions exempting churches from various forms of taxation. Although there are several provisions which grant churches exemptions from many taxes, the most common exemptions apply to income taxes and property taxes. The issue of whether governmental exemption of churches from taxation... |
1986 |
| Thomas J. Purcell, III |
AN ANALYSIS OF THE FORMATION OF FEDERAL INCOME TAX POLICY |
18 Creighton Law Review 653 (1984/1985) |
The Congress of the United States uses the federal income tax to satisfy several social and political goals. One of those goals is to raise revenues sufficient to defray government expenditures incurred in providing services. Another goal is to stimulate and regulate economic activity. A third goal, one which has been more frequently implemented in... |
1985 |
| Jerold A. Friedland |
CONSTITUTIONAL ISSUES IN REVOKING RELIGIOUS TAX EXEMPTIONS: CHURCH OF SCIENTOLOGY OF CALIFORNIA v. COMMISSIONER |
37 University of Florida Law Review 565 (1985) |
I. INTRODUCTION. .565 II. BACKGROUND. .567 III. SELECTIVE ENFORCEMENT BASED UPON HOSTILITY TO RELIGION. .568 A. Denial of Equal Protection. .568 B. Violative of Free Exercise Clause. .571 IV. CONSTITUTIONALITY OF SECTION 501(c)(3). .573 A. Taxation of Religious Income'. .574 B. Free Exercise Issues. .578 1. BackgroundThe Purposes' Test. .578 2.... |
1985 |
| Stephen Schwarz |
RECENT DEVELOPMENTS IN TAX-EXEMPT ORGANIZATIONS |
19 University of San Francisco Law Review 299 (Spring, 1985) |
AFTER A PERIOD OF UNUSUAL VITALITY, the parade of developments affecting tax-exempt organizations slowed to a more routine pace during the past year. Last year's review was a tribute to the Government's litigating prowess. We saw two major Supreme Court victories and considerable success at the appellate level in cases involving commercial... |
1985 |
| Tommy F. Thompson |
THE AVAILABILITY OF THE FEDERAL EDUCATIONAL TAX EXEMPTION FOR propaganda organizations |
18 U.C. Davis Law Review 487 (Winter, 1985) |
By providing important economic benefits to nonprofit organizations, educational tax exemptions directly affect the range of information and knowledge available to the public. This Article analyzes the policy implications of granting tax-exempt educational status to propaganda organizations. It traces the history of the Treasury Department's... |
1985 |
| Linda L. Haller |
THE BUSINESS OF BETTING: PROPOSALS FOR REFORMING THE TAXATION OF BUSINESS GAMBLERS |
38 Tax Lawyer 759 (Summer, 1985) |
It is time to reconsider the tax treatment of gamblers. A taxpayer engaged in a trade or business can fully deduct net operating losses and business expenses, and can carryover excess losses to other tax years. Those benefits, however, do not routinely inure to gamblers. To take business deductions, gamblers must demonstrate that they are engaged... |
1985 |
| Vern Countryman |
THE CONCEPT OF A VOIDABLE PREFERENCE IN BANKRUPTCY |
38 Vanderbilt Law Review 713 (May, 1985) |
I. L2-4,T2INTRODUCTION. .713 II. L2-4,T2THE ENGLISH CONCEPT. .714 III. L2-4,T2EARLIER AMERICAN CONCEPTS718 IV. L2-4,T2THE REFORM ACT AND LATER AMENDMENTS. .726 A. L3-4,T3The Basic Concept. .726 B. L3-4,T3The Perfection Requirement. .750 C. L3-4,T3The Exceptions from Preference. .758 1. S55The Contemporaneous Exchange Exception. .759 2. The Current... |
1985 |
| John C. Anderson , John A. Hollister |
THE EFFECT OF BANKRUPTCY LIQUIDATIONS ON LOUISIANA SECURITY DEVICES |
31 Loyola Law Review 1 (Winter, 1985) |
C1-3TABLE OF CONTENTS I. INTRODUCTION. 3 II. LOUISIANA LAW PREEMPTED BY BANKRUPTCY CODEGENERAL PRINCIPLES. 7 III. JURISDICTION AND STAYS IN BANKRUPTCY CASES. 12 A. JURISDICTION UNDER THE CODE. 12 B. JURISDICTION UNDER THE ACT. 17 C. AUTOMATIC STAYS. 19 IV. THE TRUSTEE'S DUTY TO INVALIDATE/AVOID SECURED INTERESTS AND ACHIEVE PRESERVATION. 20 V. THE... |
1985 |
| Howard Kern |
THE VOIDABILITY OF SECURITY INTERESTS IN TAX REFUNDS UNDER SECTION 547 OF THE BANKRUPTCY CODE |
6 Cardozo Law Review 641 (Spring, 1985) |
Anticipated tax refunds are very important collateral under Article 9 of the Uniform Commercial Code (the UCC). Debtors in trouble who have nothing left to grant as collateral often have the expectation of receiving tax refunds at the end of a disastrous year. A debtor in that situation may transfer his anticipated refund as collateral for... |
1985 |
| Steve Dobkin, , Geoffrey Smith, , Earle Tockman |
ZONING FOR THE GENERAL WELFARE: A CONSTITUTIONAL WEAPON FOR LOWER-INCOME TENANTS |
13 New York University Review of Law and Social Change 911 (1984/1985) |
In 1981, the Board of Estimate of the City of New York approved amendments to the City's zoning resolution that created a Special Manhattan Bridge District (SMBD) to facilitate the development of new residential housing on the few remaining vacant lots in Chinatown. The construction of two high-rise luxury condominiums within the teeming District... |
1985 |
| Joe W. Miller |
APPLYING A PUBLIC BENEFIT REQUIREMENT TO TAX-EXEMPT ORGANIZATIONS |
49 Missouri Law Review 353 (March, 1984) |
On its face, section 501(c)(3) of the Internal Revenue Code is simply a tax exemption, freeing certain organizations from the burdens of paying federal income tax. The result of this exemption, however, is equivalent to direct payments by the goverment to these institutions. The Internal Revenue Service (IRS) thus is in a position to regulate... |
1984 |
| Thomas H. Jackson |
AVOIDING POWERS IN BANKRUPTCY |
36 Stanford Law Review 725 (February, 1984) |
Avoiding powers, like much of bankruptcy law, have grow'd like Topsy. No critical systematic theory of bankruptcy law has existed within which to explore the precise role of avoiding powers. We have lacked not only a comprehensive normative theory to explain why the various avoiding powers exist in bankruptcy but also any particular theory to... |
1984 |
| Kathryn R. Renahan |
BOB JONES UNIVERSITY v. UNITES STATES-NO TAX EXEMPTIONS FOR RACIALLY DISCRIMINATORY SCHOOLS-SUPREME COURT CLARIFIES THIRTEEN-YEAR POLICY IMBROGLIO |
11 Journal of College and University Law 69 (Summer, 1984) |
|
1984 |
| Sonya Sledge Chandler |
FEDERAL TAXATION-CHARITABLE CONTRIBUTIONS AND TAX-EXEMPTIONS-EDUCATIONAL INSTITUTIONS WHICH RACIALLY DISCRIMINATE SHALL NOT BE AFFORDED CHARITABLE DEDUCTIONS OR TAX-EXEMPT STATUS BECAUSE SUCH PRACTICES ARE CONTRARY TO PUBLIC POLICY. BOB JONES UNIVERSITY v |
9 Thurgood Marshall Law Review 166 (Fall, 1983/Spring 1984) |
Although racial discrimination still exists in some privately held religious and educational institutions, the government through its Internal Revenue Service division no longer condones such acts by allowing tax-free exemptions or charitable deductions ordinarily allowed under the Internal Revenue Code (the Code). Congress has taken on the task of... |
1984 |
| William H. Chamblee |
INTERNAL REVENUE SERVICE--TAX EXEMPTIONS--IRS ACTED WITHIN ITS AUTHORITY IN DETERMINING THAT RACIALLY DISCRIMINATORY NON-PROFIT PRIVATE SCHOOLS ARE NOT "CHARITABLE" INSTITUTIONS ENTITLED TO TAX-EXEMPT STATUS |
15 Saint Mary's Law Journal 461 (1984) |
Bob Jones University, a non-profit private school, denied blacks admission based upon a sincerely held religious belief. On November 30, 1970, the Internal Revenue Service (IRS) notified the University of its revised policy on tax-exemption and announced its decision to challenge the tax-exempt status of racially discriminatory private schools. In... |
1984 |
| David M. Hudson , Daniel C. Turner |
INTERNATIONAL AND INTERSTATE APPROACHES TO TAXING BUSINESS INCOME |
6 Northwestern Journal of International Law and Business 562 (Summer, 1984) |
Arriving at a reasonable, fair approach to the taxation of enterprises which are engaged in income producing activities in more than one jurisdiction has been a vexatious problem for the past century, both internationally and within the United States. The taxing entities are concerned about receiving their due from enterprises which enjoy the... |
1984 |
| Paul B. Stephan III |
NONTAXPAYER LITIGATION OF INCOME TAX DISPUTES |
3 Yale Law and Policy Review 73 (Fall, 1984) |
Outside the tax area, the law of standing reflects the general proposition that a citizen not directly subject to regulation may under some circumstances go to court to challenge government action or inaction. Although a lack of clarity in the Supreme Court's decisions makes it impossible to say exactly when standing exists, the unregulated citizen... |
1984 |
| Stephen Schwarz Associate Dean and Professor of Law, Hastings College of the Law; A.B., Brown University (1966); J.D., Columbia Law School (1969)., William T. Hutton A.B., Dartmouth College (1961); J.D., University of Michigan (1964); L.L.M., New York Uni |
RECENT DEVELOPMENTS IN TAX-EXEMPT ORGANIZATIONS |
18 University of San Francisco Law Review 649 (Summer, 1984) |
Not since 1969, when Congress loosed a kennel of statutory watchdogs to harry the private foundation, has there been a year of such turmoil. Long-simmering issues in bizarre factual trappings forced themselves upon the appellate courts. Foundation managers who once eschewed the risk of investing in common stocks attended seminars on syndication and... |
1984 |
| Elliot M. Schachner |
RELIGION AND THE PUBLIC TREASURY AFTER TAXATION WITH REPRESENTATION OF WASHINGTON, MUELLER, AND BOB JONES |
1984 Utah Law Review 275 (1984) |
The Supreme Court, toward the end of its October 1982 term, announced three decisionsRegan v. Taxation with Representation of Washington, Mueller v. Allen and Bob Jones University v. United States that altered the standards by which federal and state taxing and spending policies will be judged under the free exercise clause and the establishment... |
1984 |
| Thomas McCoy , Neal E. Devins |
STANDING AND ADVERSENESS IN CHALLENGES OF TAX EXEMPTIONS FOR DISCRIMINATORY PRIVATE SCHOOLS |
52 Fordham Law Review 441 (March, 1984) |
The issue of tax exemptions for segregated private schools is one that causes courts to abandon normal standards of judicial restraint. The federal courts, including the Supreme Court, seem unusually inclined to supply legislative judgments on this issue in the absence of congressional action and to ignore or revise judgments made by the... |
1984 |
| R. Tyrone Kee |
THE I.R.S. FIGHTS RACIAL DISCRIMINATION IN HIGHER EDUCATION: NO TAX EXEMPTION FOR RELIGIOUS INSTITUTIONS THAT DISCRIMINATE BECAUSE OF RACE. 'BOB JONES UNIVERSITY' |
10 Southern University Law Review 291 (Spring, 1984) |
Bob Jones University is a nonprofit corporation located in Greenville, South Carolina. The stated purpose is to conduct an institution of learning with special emphasis on the Christian Religion and the Holy Scriptures. There are approximately 5,000 students enrolled at the school, ranging from kindergarten through graduate school. The University... |
1984 |
| Alfred J. Sciarrino |
UNITED STATES v. SUN MYUNG MOON: PRECEDENT FOR TAX FRAUD PROSECUTION OF LOCAL PASTORS? |
1984 Southern Illinois University Law Journal 237 (1984) |
Within the last several years, the United States Supreme Court has granted certiorari to fifteen cases involving church-state issues. In the past year, it agreed to review the constitutionality of an Alabama public school moment of silence statute, challenged as secular rubric thinly disguising yet another form of school prayer. While all of... |
1984 |
| Todd Brower |
WHOSE VOICE SHALL BE HEARD? LOBBYING LIMITATIONS ON SECTION 501(c)(3) CHARITABLE ORGANIZATIONS HELD CONSTITUTIONAL IN REGAN v. TAXATION WITH REPRESENTATION |
28 Saint Louis University Law Journal 1017 (August, 1984) |
The Internal Revenue Code provides that a taxpayer may take a deduction for contributions to tax exempt charitable organizations qualifying under section 501(c)(3). To maintain its section 501(c)(3) status, an organization may not engage in lobbying, or devote a substantial part of its activities toward influencing legislation. Several classes of... |
1984 |
| |
3. TAX-EXEMPT STATUS OF DISCRIMINATORY PRIVATE SCHOOLS |
97 Harvard Law Review Association 261 (November, 1983) |
Among the most widely publicized and politically controversial cases the Supreme Court decided last Term was Bob Jones University v. United States, in which the Court held that the Internal Revenue Service (IRS) had correctly interpreted section 501(c)(3) of the Internal Revenue Code (the Code) in denying tax-exempt status to two private schools... |
1983 |
| Charles O. Galvin and, Neal Devins |
A TAX POLICY ANALYSIS OF BOB JONES UNIVERSITY v. UNITED STATES |
36 Vanderbilt Law Review 1353 (November, 1983) |
I. INTRODUCTION. 1354 II. TAX POLICY AND THE THREE BRANCHES OF GOVERNMENT. 1355 III. Bob Jones University v. United States. 1356 A. The Meaning of the Tax Exemption Provision. 1359 1. Analysis of the Public Benefit Doctrine. 1365 2. Analysis of the Common Community Conscience Requirement. 1366 3. Analysis of the Tax Exemption and the Tax... |
1983 |
| Walter J. Blum |
DISSENTING OPINIONS BY SUPREME COURT JUSTICES IN FEDERAL INCOME TAX CONTROVERSIES |
82 Michigan Law Review 431 (December, 1983) |
As I muse over the Supreme Court's pronouncements on federal income tax controversies, I have come to wonder about the function of analysis in dissenting opinions. Regardless of the merit of a minority analysis, occasionally I am unable to discern how its publication can possibly contribute to advancing the operation of our extraordinarily complex... |
1983 |
| Margaret I. Lyle |
MASS TORT CLAIMS AND THE CORPORATE TORTFEASOR: BANKRUPTCY REORGANIZATION AND LEGISLATIVE COMPENSATION VERSUS THE COMMON-LAW TORT SYSTEM |
61 Texas Law Review 1297 (April, 1983) |
C1-3Table of Contents I. Introduction. 1298 II. Treatment of Tort Claims in Bankruptcy. 1302 A. Tort Claims in Bankruptcy Prior to the 1978 Bankruptcy Code. 1308 1. Tort Claims in Liquidation Bankruptcy. 1308 2. Tort Claims in Reorganization Bankruptcy. 1310 B. Tort Claims Under the 1978 Bankruptcy Code. 1311 III. Chapter 11 Reorganization as a... |
1983 |
| Terry L. Slye |
RENDERING UNTO CAESAR: DEFINING 'RELIGION' FOR PURPOSES OF ADMINISTERING RELIGION-BASED TAX EXEMPTIONS |
6 Harvard Journal of Law & Public Policy 219 (Summer, 1983) |
Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . . .. These first words of the first amendment to the Constitution reveal how deeply committed to freedom of conscience were the framers of our charter of government. Professor Archibald Cox has noted that even the order of the words is... |
1983 |
| Leonard J. Henzke, Jr. |
THE CONSTITUTIONALITY OF FEDERAL TUITION TAX CREDITS |
56 Temple Law Quarterly 911 (1983) |
In November, 1983, the United States Senate voted fifty-nine to thirty-eight to table Senate Bill 528, which would provide a tuition tax credit for private school tuition. This was the fourteenth time that tuition tax credits, in one form or another, had been rejected by Congress. Senate Bill 528 remains on the Senate calendar in the second session... |
1983 |
| Richard Schmalbeck |
THE JUSTICE OF ECONOMICS: AN ANALYSIS OF WEALTH MAXIMIZATION AS A NORMATIVE GOAL |
83 Columbia Law Review 488 (March, 1983) |
The concept of justice-especially as it relates to wealth distribution-has been extensively reconsidered by a number of scholars in the last dozen years or so. The most significant recent works on the subject are by political philosophers: John Rawls's A Theory of Justice, and Robert Nozick's Anarchy, State and Utopia. Although some economics is... |
1983 |
| |
ADEQUATE PROTECTION AND THE AUTOMATIC STAY UNDER THE BANKRUPTCY CODE: EASING RESTRAINTS ON DEBTOR REORGANIZATION |
131 University of Pennsylvania Law Review 423 (December, 1982) |
Chapter 11 of the Bankruptcy Code is a rejection of economic Darwinism. It adopts the view that the conflicting interests of debtors and their creditors often can best be accommodated by rehabilitating financially distressed businesses rather than liquidating them. To encourage failing businesses to reorganize while rehabilitation is still... |
1982 |
| Thomas H. Jackson |
BANKRUPTCY, NON-BANKRUPTCY ENTITLEMENTS, AND THE CREDITORS' BARGAIN |
91 Yale Law Journal 857 (April, 1982) |
Bankruptcy, at first glance, may be thought of as a procedure geared principally toward relieving an overburdened debtor from oppressive debt. Yet this discharge-centered view of bankruptcy is correct neither from an historical perspective nor from a realistic appraisal of the presence and operation of most of the provisions in the federal... |
1982 |
| Douglas Laycock |
TAX EXEMPTIONS FOR RACIALLY DISCRIMINATORY RELIGIOUS SCHOOLS |
60 Texas Law Review 259 (February, 1982) |
Section 501(c)(3) of the Internal Revenue Code exempts charitable, educational, and religious organizations from tax on their income. Charitable contributions to organizations exempt under section 501(c)(3) generally may be deducted from the donor's taxable income. Other sections exempt these organizations from unemployment taxes and some social... |
1982 |