David L. Perechocky SHOULD AD HOC COMMITTEES HAVE FIDUCIARY DUTIES?: JUDICIAL REGULATION OF THE BANKRUPTCY MARKET 86 American Bankruptcy Law Journal 527 (Fall 2012) This article is the first to substantively and directly address the question of whether informal creditor groups in bankruptcy cases could and should have fiduciary duties to other creditors. The rise of activist investors and claims traders in bankruptcy proceedings has significantly changed the bankruptcy process, to much controversy. One... 2012
Richard M. Hynes STATE DEFAULT AND SYNTHETIC BANKRUPTCY 87 Washington Law Review 657 (October, 2012) An insolvent state does not need bankruptcy if sovereign immunity would protect it from lawsuits and other collection efforts. To the extent that a state is not judgment-proof and needs bankruptcy, we may not need to modify the Federal Bankruptcy Code to allow it to file. First, a substantial share of state spending flows through their... 2012
David A. Skeel Jr STATES OF BANKRUPTCY 79 University of Chicago Law Review 677 (Spring 2012) In the past several years, many states' financial condition have been so precarious that some observers have predicted that one or more might default. As the crisis persisted, a very unlikely word crept into these conversations: bankruptcy. Should Congress provide a bankruptcy option for states, or would bankruptcy be a mistake? The goal of this... 2012
Dorothy A. Brown TALES FROM A TAX CRIT 10 Pittsburgh Tax Review 47 (Fall, 2012) I would like to thank the Dean and the Seton Hall faculty, especially Tracy Kaye for hosting this year's Critical Tax Conference and inviting me to give today's keynote address. I haven't been to a Critical Tax Conference since April 2005 when I was called a shill for Karl Rove. . . . But I'm getting ahead of my story. I want to take us back in... 2012
Anthony C. Infanti TAX REFORM DISCOURSE 32 Virginia Tax Review 205 (Summer, 2012) Any measure that values a gun several hundred times more than a bottle of milk is bound to raise serious questions about its relevance for human progress. It is no surprise, then, that since the emergence of national income accounts, there has been considerable dissatisfaction with gross national product as a measure of human welfare. GNP reflects... 2012
Alan Simpson TAXATION OF NON-RESIDENT ENTERTAINERS AND SPORTSMEN: THE UNITED KINGDOM'S DEFINITION OF PERFORMANCE INCOME AND HOW IT OUGHT TO BE MEASURED 11 Washington University Global Studies Law Review 693 (2012) Track and field star Usain Bolt recently boycotted a race in the United Kingdom because of the severe income tax implications that would result from his performance. The United Kingdom's current interpretation of their taxing statute was established by a line of cases involving tennis star Andre Agassi and his company, Agassi Enterprises, Inc.... 2012
Matthew A. Melone TAXPAYERS' CHALLENGES TO FAVORABLE IRS GUIDANCE 89 Practical Tax Strategies 266 (December, 2012) The only available remedy for IRS actions that are favorable to taxpayers is through the political process. The IRS and the Treasury Department typically do not interpret tax statutes in a taxpayer-friendly manner. However, on occasion they do just that, and thus a tax practitioner may be faced with taking a tax return position or suggesting a tax... 2012
Theodore Eisenberg THE CBP RACE STUDY: A PATHBREAKING CIVIL JUSTICE STUDY AND ITS SENSITIVITY TO DEBTOR INCOME, PRIOR BANKRUPTCY, AND FORECLOSURE 20 American Bankruptcy Institute Law Review 683 (Winter 2012) Choice of bankruptcy chapter provides an unusual opportunity to assess race effects on a civil law outcome in a reasonably well controlled context. Although the merits of legal cases are difficult to control for, sometimes the merits can be held constant. In medical malpractice cases, ex-post reviews of medical records can provide reasonable... 2012
Lois R. Lupica THE CONSUMER BANKRUPTCY FEE STUDY: FINAL REPORT 20 American Bankruptcy Institute Law Review 17 (Spring, 2012) C1-2Table of Contents List of Figures 20 List of Tables 21 List of Maps 23 List of Regression Models 24 Foreword 25 Introduction 27 Summary of Findings 30 I. The Consumer Bankruptcy System 32 II. The Bankruptcy Code and Rule Provisions Governing Attorney Compensation 37 III. Studies of the Consumer Bankruptcy System and Profiles of Consumer Debtors... 2012
Jonathan P. Schneller THE EARNED INCOME TAX CREDIT AND THE ADMINISTRATION OF TAX EXPENDITURES 90 North Carolina Law Review 719 (March, 2012) The field of tax expenditure analysis has generally assumed a binary choice between tax expenditures and direct outlays. Because tax expenditures have multiple traits that are said to render them a suboptimal spending mechanism, scholars have tended to argue that they should be eliminated outright, or that they should be recast as direct... 2012
Reuven S. Avi-Yonah , Yaron Lahav THE EFFECTIVE TAX RATES OF THE LARGEST U.S. AND EU MULTINATIONALS 65 Tax Law Review 375 (Spring 2012) The United States has the second highest statutory corporate tax rate in the Organization for Economic Co-Operation and Development (OECD) (after Japan). This has not always been the case. After the Tax Reform Act of 1986 lowered the U.S. rate from 46% to 34%, the United States had one of the lowest statutory corporate tax rates in the OECD. In the... 2012
Karen B. Brown, Mary Louise, Bridget J. Crawford THE PAST, PRESENT, AND FUTURE OF CRITICAL TAX THEORY: A CONVERSATION 10 Pittsburgh Tax Review 59 (Fall, 2012) The publication of Taxing America in 1997 is a key milestone in the development of critical tax theory as an intellectual discipline. By identifying and bringing together lawyers and scholars with an interest in the political and discriminatory aspects of tax law, Professor Karen B. Brown and Professor Mary Louise Fellows created one of the... 2012
Ashley W. Edwards THERE'S NO BUSINESS LIKE THE STATE FILM TAX INCENTIVE BUSINESS: AN ANALYSIS OF PENNSYLVANIA'S FILM PRODUCTION TAX CREDIT PROGRAM 13 University of Pittsburgh Journal of Technology Law and Policy 1 (Fall, 2012) Bat mobiles racing down Grant Street, fans filling Heinz Stadium bundled in black and yellow in the middle of the summer, and celebrity sightings in local restaurants can cause excitement in the Pittsburgh metropolis. The Steel City is just one of many areas in Pennsylvania that has seen a surge of film production in recent years, causing buzz that... 2012
Susan Ardisson THIRD CIRCUIT PROVIDES "DEFINITIVE GUIDANCE" ON TAXATION OF ESI COSTS 14 Lawyers Journal 6 (June 1, 2012) In a much anticipated decision, the Third Circuit in Race Tires America, Inc. v. Hoosier Racing Tire Corp., _ F.3d _ (3d Cir. (Pa.) March 16, 2012 (No. 11-2316), held that most expenses associated with the collection, processing and production of electronically stored information (ESI) were not taxable as costs under 28 U.S.C. S1920(4) because they... 2012
Ruth Mason, Michael S. Knoll WHAT IS TAX DISCRIMINATION? 121 Yale Law Journal 1014 (March, 2012) Prohibitions of tax discrimination have long appeared in constitutions, tax treaties, trade treaties, and other sources, but despite their ubiquity, little agreement exists as to how such provisions should be interpreted. Some commentators have concluded that tax discrimination is an incoherent concept. In this Article, we argue that in common... 2012
Steven L. Schwarcz A MINIMALIST APPROACH TO STATE "BANKRUPTCY" 59 UCLA Law Review 322 (December, 2011) Increasingly finding themselves in fiscal straightjackets, states have been turning to austerity measures, tax increases, privatization of services, and renegotiation of collective bargaining agreements. Absent a federal government bailout, however, states will also need debt relief if their debt burden becomes so crushing that reasonable efforts... 2011
Amanda M. Murphy A TALE OF THREE SOVEREIGNS: THE NEBULOUS BOUNDARIES OF THE FEDERAL GOVERNMENT, NEW YORK STATE, AND THE SENECA NATION OF INDIANS CONCERNING STATE TAXATION OF INDIAN RESERVATION CIGARETTE SALES TO NON-INDIANS 79 Fordham Law Review 2301 (April, 2011) This Note examines the conflict between New York State and the Seneca Nation of Indians regarding the taxation of cigarette sales to non-Indians on Indian reservations. In 1994, the United States Supreme Court found New York's taxation scheme facially permissible without providing boundaries or guidance for the state's subsequent enforcement.... 2011
Adam Chodorow CHARITABLE FSAS: A PROPOSAL TO COMBINE HEALTHCARE AND CHARITABLE GIVING TAX PROVISIONS 2011 Brigham Young University Law Review 1041 (2011) This Article considers two unrelated tax provisions--health care Flexible Spending Accounts (FSAs) and the charitable deduction. FSAs permit eligible taxpayers to set income aside tax-free to use for medical expenses. However, these accounts have a use-it-or-lose-it feature that discourages participation and creates incentives for unnecessary... 2011
Kenneth C. Kettering CODIFYING A CHOICE OF LAW RULE FOR FRAUDULENT TRANSFER: A MEMORANDUM TO THE UNIFORM LAW COMMISSION 19 American Bankruptcy Institute Law Review 319 (Winter 2011) C1-3TABLE OF CONTENTS I. The Proposal. 320 II. Background. 320 III. Illustrative Circumstances in Which it May Be Important Which Jurisdiction's Fraudulent Transfer Law Applies. 324 A. Significance of Choice of Law as Between States that Have Enacted the UFTA. 325 1. Different Substantive Law in UFTA States as a Result of Differing Application of... 2011
George Lefcoe COMPETING FOR THE NEXT HUNDRED MILLION AMERICANS: THE USES AND ABUSES OF TAX INCREMENT FINANCING 43 Urban Lawyer 427 (Spring, 2011) Demographers predict that the u.s. population will grow by one hundred million by 2050. Newcomers are expected to continue the trend to suburbia-- particularly to the fast-growing big cities of the south and west; cities in the resurgent heartland of the country; exurbia; and a string of discernible superstar cities, mostly coastal. Many... 2011
Marla Schwaller Carew DISCRETION AND DETERRENCE IN TAX SENTENCING AFTER RITA, GALL AND KIMBROUGH - OPPORTUNITIES FOR ALTERNATIVE SENTENCES AND POTENTIAL ABUSES 9 Florida Tax Review 919 (2011) I. Introduction. 921 II. The Foundations of Rita, Gall and Kimbrough and the History of Tax Sentencing. 924 A. Prehistory and Creation of the Federal Sentencing Guideline. 924 B. Sociological Roots of White Collar Crime and the Guidelines's Focus on Offense, Rather Than Offender. 928 C. Seeds of Uncertainty: Koon, Apprendi/Blakely and Booker. 930... 2011
Miranda Perry Fleischer EQUALITY OF OPPORTUNITY AND THE CHARITABLE TAX SUBSIDIES 91 Boston University Law Review 601 (March, 2011) Introduction. 603 I. The Charitable Tax Subsidies and Their Theoretical Foundations. 606 A. Why Subsidize Charity?. 609 B. Why Use the Tax System to Subsidize Charity? Efficiency, Pluralism, and the Donative Theory. 612 C. Unanswered Questions. 614 1. Current Law Is Vague and Inconsistent. 615 2. Existing Scholarship Is Incomplete and Inconsistent.... 2011
Ruth Mason FEDERALISM AND THE TAXING POWER 99 California Law Review 975 (August, 2011) Scholars and courts recognize that the federal government uses its broad spending power to enlist states in achieving federal goals, thereby expanding the federal government's reach beyond the areas enumerated for it in the Constitution. Previously underappreciated, however, is that the federal government can achieve similar ends--it can regulate... 2011
Maximilian Held GO FORTH AND SIN [TAX] NO MORE: IMPORTANT TAX PROVISIONS, AND THEIR HAZARDS, IN THE PATIENT PROTECTION AND AFFORDABLE CARE ACT 46 Gonzaga Law Review 717 (2010-2011) I. Introduction. 717 II. Background. 719 A. The Patient Protection and Affordable Care Act. 719 B. Significant Non-tax Provisions of the PPACA. 720 C. The Taxation Power, Generally. 721 III. Controversial Tax Policies Within the PPACA. 723 A. The Individual and Employer Mandates. 723 1. Summary of the Individual Mandate. 723 2. Summary of the... 2011
Anthony C. Infanti INEQUITABLE ADMINISTRATION: DOCUMENTING FAMILY FOR TAX PURPOSES 22 Columbia Journal of Gender and Law 329 (2011) Family can bring us joy, and it can bring us grief. It can also bring us tax benefits and tax detriments. Often, as a means of ensuring compliance with Internal Revenue Code provisions that turn on a family relationship, taxpayers are required to document their relationship with a family member. Most visibly, taxpayers are denied an additional... 2011
David Spencer INTERNATIONAL TAX COOPERATION: CENTRIFUGAL VS. CENTRIPETAL FORCES-A FOLLOW-UP 22 Journal of International Taxation 35 (November, 2011) This article picks up the analysis with recent developments that have propelled the process toward more intensive international tax cooperation, and the capacity of major emerging economies to devise coordinated and cohesive policies and actions to intensify international tax cooperation to their advantage. A previous article by this author in the... 2011
Jeremy Leong IS CHAPTER 15 UNIVERSALIST OR TERRITORIALIST? EMPIRICAL EVIDENCE FROM UNITED STATES BANKRUPTCY COURT CASES 29 Wisconsin International Law Journal 110 (Spring 2011) This article reports the findings of an empirical study of relief granted in all Chapter 15 cases filed since the U.S. Congress enacted it in 2005. It argues that U.S. courts applying Chapter 15 have not unconditionally turned over debtor's assets in the United States to foreign main proceedings. The results of the study show that while U.S. courts... 2011
Hugo A. Hurtado IS LATIN AMERICAN TAXATION POLICY APPROPRIATE FOR PROMOTING FOREIGN DIRECT INVESTMENT IN THE REGION? 31 Northwestern Journal of International Law and Business 313 (Spring 2011) The purpose of this article is to analyze whether the international tax policy adopted by different Latin American countries is the most appropriate for promoting foreign direct investment and what measures can be adopted by these countries in order to improve such policy. One of the most relevant indicators of the quality of life for citizens of a... 2011
Amanda Berman ISN'T IT IRONIC? THE UNDERMINING OF AMERICAN PUBLIC POLICY BY AMERICAN TAX LAW, AND THE RAMIFICATIONS ON MIDDLE EAST PEACE 10 Cardozo Public Law, Policy and Ethics Journal 81 (Fall 2011) Introduction. 82 I. Historical Transformation to Modern Law of Charitable Organizations. 86 A. Underlying Purposes of Tax Exemption and Tax Deduction. 88 B. Determining When an Organization May Qualify Under § 501(c)(3) or § 501(c)(4) of the Internal Revenue Code. 90 II. Designation as a Charitable Organization Under the Modern Internal Revenue... 2011
Andrew D. Appleby LEVELING THE PLAYING FIELD: A SEPARATE TAX REGIME FOR INTERNATIONAL ATHLETES 36 Brooklyn Journal of International Law 605 (2011) Taxation of international athletes is a failure. The lack of a single, consistent regime results in substantial enforcement difficulties for tax administrators as well as a massive compliance burden and potential double taxation for athletes. International athletes' unique characteristics necessitate a separate tax regime. Athletes are extremely... 2011
Patricia A. Broussard REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE 3 Georgetown Journal of Law & Modern Critical Race Perspectives 199 (Fall, 2011) In his Article titled, The Fourteenth Amendment Isn't Broke: Why Wealth Should Be a Suspect Classification under the Equal Protection Clause, Shayan H. Modarres strikes at the heart of the myth of a so-called post-racial America by effectively arguing that poverty has become a proxy for race; thereby creating a de facto economic racism that... 2011
Paige Taylor REACTION TO: WEALTH, POVERTY, AND THE EQUAL PROTECTION CLAUSE 3 Georgetown Journal of Law & Modern Critical Race Perspectives 201 (Fall, 2011) While Modarres makes clear that the courts have failed to recognize wealth as a suspect classification, he has based his thesis on the convergence of race and poverty, which ha[s] made it a virtual impossibility to consider poverty in a race-neutral manner. Therefore, he argues mostly about racial dynamics rather than proving a factual basis to... 2011
Sarah Pei Woo REGULATORY BANKRUPTCY: HOW BANK REGULATION CAUSES FIRE SALES 99 Georgetown Law Journal 1615 (August, 2011) Bankruptcy policy has long been founded upon the assumption that creditors seek to maximize the value of their assets. The radical changes that have swept the banking sector over the last two decades, however, have rendered this assumption unreliable. Banks, which are responsible for the majority of the outstanding credit in the United States, are... 2011
Miguel González Marcos SECLUSION IN (FISCAL) PARADISE IS NOT AN OPTION: THE OECD HARMFUL TAX PRACTICES INITIATIVE AND OFFSHORE FINANCIAL CENTERS 24 New York International Law Review 1 (Summer, 2011) A new international standard for exchange of information on tax matters has emerged. This new standard of cooperation on tax matters seeks to curtail, when not eradicating, the possibility of using so-called tax havens for tax evasion. This standard presses for each jurisdiction to have an adequate legislative and regulatory framework to provide... 2011
Richard Barca TAXING DISCRIMINATION VICTIMS: HOW THE CURRENT TAX REGIME IS UNJUST AND WHY A HYBRID INCOME AVERAGING AND GROSS UP REMEDY PROVIDES THE MOST EQUITABLE SOLUTION 8 Rutgers Journal of Law & Public Policy 673 (Spring, 2011) The United States Congress has utilized its constitutionally enumerated powers under the Commerce Clause and the Fourteenth Amendment to enact laws with the goal of ending harmful workplace discrimination. The seminal federal employment discrimination laws that were passed to achieve this noble end include Title VII of the Civil Rights Act of 1964,... 2011
Martha T. McCluskey TAXING THE FAMILY WORK: AID FOR AFFLUENT HUSBAND CARE 21 Columbia Journal of Gender and Law 109 (2011) The income of the classic breadwinner married to a homemaker receives a tax advantage under federal income tax law. The conventional wisdom holds that any resulting inequities to unmarried persons or dual-earning marriages cannot be corrected without producing similarly problematic inequities. This Article challenges that dilemma by analyzing the... 2011
Angela Littwin THE AFFORDABILITY PARADOX: HOW CONSUMER BANKRUPTCY'S GREATEST WEAKNESS MAY ACCOUNT FOR ITS SURPRISING SUCCESS 52 William and Mary Law Review 1933 (May, 2011) When the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) made consumer bankruptcy more expensive for all debtors, it inadvertently reignited a debate about how to make the system more affordable for its neediest beneficiaries. Even before BAPCPA, consumer bankruptcy suffered from the irony that those who needed it the most... 2011
By Ralph Brubaker The Bankruptcy Discrimination Statute and Discriminatory Hiring Decisions: Turning Textualism's Hierarchy Upside-Down 31 Bankruptcy Law Letter 1 (June 1, 2011) Consider this scenario. A prospective employee interviews for and is offered a job by a private employer, subject to a satisfactory drug test and background check. The background check, though, reveals that the prospective employee had previously filed bankruptcy, and consequently, the employer rescinds its job offer. Is this unlawful bankruptcy... 2011
Shayan H. Modarres THE FOURTEENTH AMENDMENT ISN'T "BROKE": WHY WEALTH SHOULD BE A SUSPECT CLASSIFICATION UNDER THE EQUAL PROTECTION CLAUSE 3 Georgetown Journal of Law & Modern Critical Race Perspectives 171 (Fall, 2011) [T]he equality at which the equal protection clause aims is not a disembodied equality. The Fourteenth Amendment enjoins the equal protection of the laws, and laws are not abstract propositions. Although the courts and legislatures seemingly suffer from historical amnesia, racism and discrimination are threads that have been embedded in the... 2011
The Hon. Cecelia G. Morris , Mary K. Guccion THE LOSS MITIGATION PROGRAM PROCEDURES FOR THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF NEW YORK 19 American Bankruptcy Institute Law Review 1 (Spring, 2011) Ms. Lawrence struggled to support her two sons after the death of their father. She sacrificed precious time with her children in order to make a living, commuting several hours a day to work 10-hour shifts as a New York City bus driver. Unfortunately, her salary was not enough to cover the payments on her two mortgages, and she quickly fell behind... 2011
Katherine Porter THE PRETEND SOLUTION: AN EMPIRICAL STUDY OF BANKRUPTCY OUTCOMES 90 Texas Law Review 103 (November, 2011) I. Introduction. 104 II. A Primer on Chapter 13 Bankruptcy Law. 116 III. Methodology of the Chapter 13 Dropout Study. 120 A. Study Design. 120 B. Sampling Frame. 122 C. Data Collection Process. 126 D. Sample Characteristics. 128 IV. Findings: The Real Outcomes of Chapter 13. 132 A. Goals of Chapter 13 Debtors. 132 1. Save the House. 135 2. Get... 2011
Stephen Troiano THE U.S. ASSAULT ON SWISS BANK SECRECY AND THE IMPACT ON TAX HAVENS 17 New England Journal of International and Comparative Law 317 (2011) Tax havens, a common enemy to both the United States and members of the European Union, have emerged as an amorphous foe that siphons off valuable tax revenue from developed nations seeking to maintain their costly infrastructure and social welfare programs. Tax havens have laws and tax codes that facilitate tax evasion, often with the purpose of... 2011
David Schultz , Sarah Clark WEALTH V. DEMOCRACY: THE UNFULFILLED PROMISE OF THE TWENTY-FOURTH AMENDMENT 29 Quinnipiac Law Review 375 (2011) The Twenty-fourth Amendment, banning poll taxes in federal elections, may well be one of the great silences of the Constitution. Originally, the great silences comment was first articulated by Justice Robert Jackson in H. P. Hood & Sons, Inc. v. Du Mond in reference to the Commerce Clause. The comment spoke to the way the Court interpreted this... 2011
Miriam Galston WHEN STATUTORY REGIMES COLLIDE: WILL CITIZENS UNITED AND WISCONSIN RIGHT TO LIFE MAKE FEDERAL TAX REGULATION OF CAMPAIGN ACTIVITY UNCONSTITUTIONAL? 13 University of Pennsylvania Journal of Constitutional Law 867 (May, 2011) In Citizens United v. Federal Elections Commission (2010) and Federal Election Commission v. Wisconsin Right to Life (2007), the Supreme Court dramatically reduced the ability of Congress to regulate campaign finance activities of corporations and others active in elections. Many of the same activities are still subject to restrictions imposed by... 2011
Juliana Tutt "NO TAXATION WITHOUT REPRESENTATION" IN THE AMERICAN WOMAN SUFFRAGE MOVEMENT 62 Stanford Law Review 1473 (May, 2010) No taxation without representation has lasting appeal as a political catchphrase. But the impact of the motto is limited if it is not accompanied by striking actions or persuasive arguments. In this Note, I examine the problems that American woman suffragists encountered when they tried to put no taxation without representation to use, both in... 2010
J. Ross Macdonald "SONGS OF INNOCENCE AND EXPERIENCE": CHANGES TO THE SCOPE AND INTERPRETATION OF THE PERMANENT ESTABLISHMENT ARTICLE IN U.S. INCOME TAX TREATIES, 1950-2010 63 Tax Lawyer 285 (Winter, 2010) Pouring floods of rain . Won't Mount Fuji wash away To a muddy lake? The permanent establishment concept has been an integral element of U.S. income tax treaties since the first U.S. income tax treaty in 1932. Although the specific language used to define a permanent establishment has undergone change and elaboration over the years, until... 2010
J. William Callison ACHIEVING OUR COUNTRY: GEOGRAPHIC DESEGREGATION AND THE LOW-INCOME HOUSING TAX CREDIT 19 Southern California Review of Law & Social Justice 213 (Spring 2010) In A Theory of Justice, John Rawls challenged the view that utilitarianism, which he described as a structure that would require a lesser life prospect [] for some simply for the sake of greater advantage for others, was the correct way to construct a just social order. Instead, Rawls established a construct based on a veil of ignorance.... 2010
Sara Dillon ANGLO-SAXON/CELTIC/GLOBAL: THE TAX-DRIVEN TALE OF IRELAND IN THE EUROPEAN UNION 36 North Carolina Journal of International Law and Commercial Regulation 1 (Fall 2010) I. Introduction: The Paradox of Ireland in the European Union. 1 II. Four Green Fields Meet Technocratic Cosmopolitanism. 8 A. Historical Incoherence and European Ireland. 8 III. The EU, Member State Histories, and Technocratic Reformulations. 18 A. Ireland as a Part of the EU?. 18 B. An Anglo-Saxon Celtic Tiger?. 26 IV. Manufacturing Happiness... 2010
G. Marcus Cole , Todd J. Zywicki ANNA NICOLE SMITH GOES SHOPPING: THE NEW FORUM SHOPPING PROBLEM IN BANKRUPTCY 11 Engage: The Journal of the Federalist Society Practice Groups 57 (March 1, 2010) On March 19, 2010, just as this article was going to press, the U.S. Court of Appeals for the Ninth Circuit held, in Marshall v. Stern (formerly Marshall v. Marshall), that the bankruptcy court's decision below giving Anna Nicole Smith half of Marshall's estate was not a core proceeding and thus not a final judgment. Therefore, according to the... 2010
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