Deborah A. Geier
This is the third version of this textbook, updated through December 2015 for use beginning January 2016.
This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation.
Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.
417,858 Words, 776 pages in PDF Published January 2016
Browne C. Lewis
This casebook is designed to train law students to think and act like probate attorneys. It is meant to be used in conjunction with the author's book The Law of Trusts. This book's focus is problem-solving and legal application. It includes numerous problems so law students can learn to apply the law they learn from reading the cases. It also contains collaborative learning exercises to encourage students to engage in group problem-solving. The book is divided into three parts to reflect the main types of issues that students will encounter if they practice probate law; its organization mirrors the manner in which probate law is practiced in the real world.
From the Publisher:
With a new and comprehensive account of the South African Constitutional Court's social rights decisions, Brian Ray argues that the Court's procedural enforcement approach has had significant but underappreciated effects on law and policy and challenges the view that a stronger substantive standard of review is necessary to realize these rights. Drawing connections between the Court's widely acclaimed early decisions and the more recent second-wave cases, Ray explains that the Court has responded to the democratic legitimacy and institutional competence concerns that consistently constrain it by developing doctrines and remedial techniques that enable activists, civil society and local communities to press directly for rights-protective policies through structured, court-managed engagement processes. Engaging with Social Rights shows how those tools could be developed to make state institutions responsive to the needs of poor communities by giving those communities and their advocates consistent access to policy-making and planning processes.
- Presents a distinctive view of the Court's decisions and how they should be understood in light of the general debate over the justiciability of social rights
- Uses this detailed analysis of the Court's decisions to argue that procedural enforcement approaches can and have been effective in instigating meaningful legal and policy changes
- Analyzes the Court's decisions in light of historical, social and political factors in South Africa
Throughout its life, federal antitrust law has been subject to literally dozens of limitations. Specific statutory exemptions have existed since 1914 and currently about 30 of them remain in force. Antitrust is likewise limited by several distinct, voluminous bodies of caselaw that set out judicially created exemptions, to shield politics, labor, and a broad range of industries subject to other regulation. Several of these doctrines have become complex and uncertain. The scope of antitrust, in other words, now comprises a substantial body of law in its own right. This new Handbook on the Scope of Antitrust offers a first-of-its-kind, user-friendly solution in the form of a one-stop, black-letter-focused book of practical guidance on all exemptions and immunities issues, treating them in an integrated fashion as components of one body of law. --from ABA
The domestic scope of antitrust, unadulterated
The international scope of U.S. antitrust
Antitrust and the Constitution
The Noerr-Pennington doctrine or "petitioning" immunity
The state action doctrine and litigation against state and local governments
The doctrines of implied repeal and the federal instrumentality rule
The Keogh or "filed-rate" doctrine
The doctrine of primary jurisdiction
Antitrust and organized labor
Antitrust and agriculture
Innovation and entrepreneurship
Antitrust and the media
Antitrust and sports
Statutory exemptions for regulated industries
Targeted statutory exemptions and reversals of disfavored judicial decisions
Certain procedural issues common to scope matters
Milena Sterio, Michael P. Scharf, and Michael A. Newton
This book addresses maritime piracy by focusing on the unique and fascinating issues arising in the course of domestic piracy prosecutions, from the pursuit and apprehension of pirates to their trial and imprisonment. It examines novel matters not addressed in other published works, such as the challenges in preserving and presenting evidence in piracy trials, the rights of pirate defendants, and contending with alleged pirates who are juveniles. A more thorough understanding of modern piracy trials and the precedent they have established is critical to scholars, practitioners, and the broader community interested in counter-piracy efforts, as these prosecutions are likely to be the primary judicial mechanism to contend with pirate activity going forward. -- Provided by publisher
Lauren M. Collins
Environmental justice is the fair treatment and meaningful involvement of all people regardless of race, color, national origin, or income with respect to the development, implementation, and enforcement of environmental laws, regulations, and policies. There has not always been geographic equity in the protection of the environment and there are concerns that areas with few resources have been more exposed to environmental hazards.
This guide introduces users to resources containing information relevant to legal issues pertaining to the pursuit of environmental justice. It provides information on where to begin your research of environmental justice, including suggested internet sources, federal statutory law and legislative resources, executive branch materials, secondary materials, and much more. Advanced legal research opportunities present themselves for this topic based on relevant executive orders, legislative histories, statistics underlying laws on the subject matters, and routinely proposed regulations due to inclusive goals of the environmental justice movement.
"Everything you thought you knew about the Constitution and more-broken down, spelled out, and expounded upon. The Heritage Foundation presents its updated Guide to the Constitution, the preeminent and invaluable reference (with clause-by-clause analyses) for policymakers and students, alike. With laws deconstructed, addendums unveiled, this guide proves to be the most comprehensive authority on our country's framework"
Deborah A. Geier
This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term "income" for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions-for wise or unwise non tax policy reasons-that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxations. In early January, the author will update the book, incorporating expiring provisions, inflation adjustments for the coming calendar year, new Treasury Regulations, etc.
Publisher summary: This law text strives to make economic theory understandable to students without previous background in economics, and to relate economic theory to antitrust issues. Opening chapters introduce basics of economic theory in an intuitive way without mathematics, then take the economic basics a step further by introducing a set of economic generalizations that run throughout antitrust; the book also includes more in-depth economic material explained in a more traditional quantitative manner. Later chapters cover traditional areas of antitrust. This second edition takes into account changes in the field since 2011, especially three important Supreme Court decisions on antitrust cases.
Alan Weinstein and Brian W. Blaesser
This 2014 edition covers several important recent developments in this field. These include:
The Supreme Court’s ruling in Brandt Revocable Trust et al v. United States, which involved the general question of whether the federal government retains a reversionary interest in a railroad’s right-of-way granted under the General Railroad Right–of–Way Act of 1875. The issue had led to a split among the federal circuits. The Court concluded the right-of-way granted to the railroad under the 1875 Act was an easement. Thus, when a railroad abandoned the right-of-way, the underlying land became unburdened of the easement. The Brandt Revocable Trust decision has potential relevance to the Rails-to-Trails Act which authorizes the conversion of abandoned railroad rights-of-way into recreational trails as can be seen from Justice Sotomayor’s dissent which predicted that the decision will lead to lawsuits challenging the conversion of former railbeds to recreational trails.
The Court’s grant of cert in Reed v. Town of Gilbert, involving a church’s challenge to sign regulations in Gilbert, Arizona that the church claims disfavor its temporary directional signs based on their content. We note that the decision in Reed will likely resolve a split in the federal Circuit Courts of Appeal as to the correct view of what comprises content-based, as opposed to content-neutral, sign regulations.
The Court’s decision in Utility Air Regulatory Group v U.S. EPA to strike down EPA’s efforts to regulate greenhouse gases (GHGs) emitted from stationary sources. The Court held that while its 2007 decision in Massachusetts v. EPA decision affirmed EPA’s ability to regulate GHG emissions as “air pollutants,” the decision did not necessarily apply to the specific category of air pollutants regulated by the “Prevention of Significant Deterioration” (PDS) provisions under the Clean Air Act (CAA). The Court found that EPA’s 2010 “Tailoring Rule” providing for a phased implementation of GHG permitting requirements based on source emission levels, was an impermissible interpretation of its authority under the CAA, because it would “bring about an enormous and transformative expansion in EPA’s regulatory authority without clear congressional authorization.”
Browne C. Lewis
Ralph D. Mawdsley, Mark C. Weber, Roslyn Z. Wolf, and Sarah Redfield
• Core Concepts of Special Education Law; • Eligibility and Evaluation; • Residency; • Free, Appropriate Public Education; • Individualized Education Program; • Education in the Least Restrictive Environment; • Related Services; • Due Process Hearings; • Student Discipline; • Court Proceedings; • Attorneys’ Fees in Special Education Litigation; • Children in Nonpublic Schools; • Early Childhood Programs; and • Post-Secondary Education.
Special Education Law contains relevant statutory excerpts and carefully edited reports of the leading special education cases, together with extensive explanatory materials and provocative questions for class discussion. The book also features practical exercises for home assignments or in-class projects.
The Fourth Edition includes new cases on eligibility, damages, and other topics, as well as coverage of the new Infant and Toddler Program regulations.
The Right to Self-Determination under International Law : 'Selfistans', Secession, and the Great Powers' Rule
This book proposes a novel theory of self-determination; the Rule of the Great Powers. This book argues that traditional legal norms on self-determination have failed to explain and account for recent results of secessionist self-determination struggles. While secessionist groups like the East Timorese, the Kosovar Albanians and the South Sudanese have been successful in their quests for independent statehood, other similarly situated groups have been relegated to an at times violent existence within their mother states. Thus, Chechens still live without significant autonomy within Russia, and the South Ossetians and the Abkhaz have seen their conflicts frozen because of the peculiar geo-political equilibrium of power within the Caucuses region.
The Rule of the Great Powers, which asserts that only those self-determination seeking entities which enjoy the support of the majority of the most powerful states (the Great Powers) will ultimately have their rights to self-determination fulfilled. The Great Powers, potent military, economic and political powerhouses such as the United States, China, Russia, Japan, the United Kingdom, France, Germany, and Italy, often dictate self-determination outcomes through their influence in global affairs. Issues of self-determination in the modern world can no longer be effectively resolved through the application of traditional legal rules; rather, resort must be had to novel theories, such as the Rule of the Great Powers.
This book will be of particular interest to academics and students of law, political science and international relations.
Mark J. Sundahl
The UNIDROIT Convention on International Interests in Mobile Equipment created a new international regime of secured finance applicable to aircraft and rolling stock that facilitates the financing of this equipment by, among other things, enabling lenders to create a readily enforceable security interest in the equipment. The Space Assets Protocol extends the benefits of the convention to satellites and other space assets. This book explains the operation of the convention in a manner that is useful both to lawyers engaged in satellite finance as well as to academics who desire to obtain a more complete understanding of this treaty. The book also explores the relationship between the convention and the existing body of space law.
Susan J. Becker, Lloyd B. Snyder, and Jack A. Guttenberg
On February 1, 2007, the Ohio Rules of Professional Conduct replaced the Ohio Code of Professional Responsibility, a set of standards that had been in place since 1970. To reflect the new rules, Anderson's The Law of Professional Responsibility in Ohio has been revised by Susan J. Becker, Jack A. Guttenberg and Lloyd B. Snyder and reissued as Anderson's The Law of Professional Conduct in Ohio. The Ohio Rules of Professional Conduct depart from the prior Ohio Code of Professional Responsibility in many ways both large and small. This book describes the new standards. This new work describes in great detail which rules differ from prior principles, describes some of the more noteworthy features of the new rules and points out how changes in the new rules add clarity and precision to the former Code's substantive standards. The authors have also added a series of "best practices" tips outlining specific advice and warnings for attorneys.
Michael Henry Davis and Arthur R. Miller
Authors Michael Davis and famed Harvard professor Arthur Miller provide authoritative coverage on the foundations of patent protection, patentability, and the patenting process. Presents the fundamentals of trademarks and copyright laws. Text further addresses torts and property, antitrust and government regulation, concepts of federalism and state, and federal conflicts.
Ralph D. Mawdsley
The Sixth Edition of this book, first published 30 years ago by Dr. Mawdsley, updates legal issues facing religious and private organizations. Leaders in these organizations will find this book helpful in taking preventative measures to keep their schools out of court. The amount of litigation continues to increase for nonpublic organizations, and problems such as security and bullying that have become common place in public schools are becoming issues for nonpublic organizations as well. Background checks and better supervision of student conduct are becoming expectations, not only in nonpublic schools, but in other programs of religious organizations that address instructions for both children and adults on religious days.
Alan C. Weinstein, Brian W. Blaesser, and Daniel R. Mandelker
Recent decisions by the U.S. Supreme Court, particularly its rulings on eminent domain and takings, require real estate and land use attorneys to have a thorough understanding of applicable federal law. Local governments must now take into account rights protected by the First, Fifth, and Fourteenth Amendments when considering regulation of private property. Federal Land Use Law and Litigation is the first in-depth work to analyze the complexities of this evolving practice area. This edition continues to highlight the pivotal federal constitutional and statutory limits affecting local land use and development controls.
W Dennis Keating
The fourth edition of Housing and Community Development presents a fresh and comprehensive look at housing law and policy with full coverage of the foreclosure crisis and its aftermath, exploring housing policies and neighborhood revitalization policies to address the new urban reality. It also discusses the issue of sustainability and the relationship between community development, housing, and climate change. The book contains materials covering housing policy and litigation; tenants' rights in the private and public spheres; urban redevelopment, including a comprehensive look at Kelo v. New London, including its setting and aftermath; and a completely revised section of the book on neighborhood revitalization and investment. The materials on fair housing and discrimination reflect many recent debates, including school desegregation, affirmative action, subprime and other variations of predatory lending, and other issues touching on race, class, disability, and familial bias. The materials are being published at the perfect time to debate the exciting current urban, suburban, and rural issues of housing, transportation, and community development.
Karin Mika and Terri LeClercq
Ancillary text for legal writers focused on the nuances of legal writing style.
Mark J. Sundahl, Ēlias Arnautoglu, and David C. Mirhady
The book contains a comprehensive bibliography of scholarship on ancient Greek law during the archaic and classical periods from the 7th to the 4th century B.C. The purpose of the project was to bring together, in one place, the entire body of scholarship in the field in order to facilitate further research in ancient Greek law.
New Perspectives on Space Law Proceedings of the 53rd IISL Colloquium on the Law of Outer Space, Young Scholars Sessions
Mark J. Sundahl and V. Gopalakrishnan
Contains the papers of the participants in the Young Scholars Session of the 53rd Annual Colloquium on the Law of Outer Space held in 2010 in Prague, Czech Republic, edited by Mark J. Sundahl and V. Gopalakrishnan. Papers include:
Concise History of Space Law; Life and Work of Professor Vladimir Mandl -- A Pioneer of Space Law; Early Writings in German of the Young Discipline of Space Law; Commercial Exploitation of Outer Space and Celestial Bodies; Potential Uniform International Legal Framework for Regulation of Private Space Activities; Prospects for Legal Use and Water Rights on the Moon and Other Celestial Bodies; Current Status and Recent Developments of the Non-Discriminatory Principle in the 1986 UN Principles on Remote Sensing; Legal Pluralism in Outer Space; Space and Lisbon. A New Type of Competence to Shape the Regulatory Framework for Commercial Space Activities; Forum-Selection Clauses in Suborbital Space Tourism Contracts and EU Law; Rethinking Responsibility in the Law of Outer Space; One Man's Space Junk is Another Man's Archaeological Treasure; Recalibrating the Moon Treaty to the Domain of Development; Legal Framework of Satellite Positioning with Particular Reference to Privacy; Legal Aspects of Regional Space Cooperation in Latin America
Susan J. Becker, Jack A. Guttenberg, and Lloyd B. Snyder
On February 1, 2007, the Ohio Rules of Professional Conduct replaced the Ohio Code of Professional Responsibility, a set of standards that had been in place since 1970. To reflect the new rules, Anderson's The Law of Professional Responsibility in Ohio has been revised by Susan J. Becker, Jack A. Guttenberg and Lloyd B. Snyder and reissued as Anderson's The Law of Professional Conduct in Ohio. The Ohio Rules of Professional Conduct depart from the prior Ohio Code of Professional Responsibility in many ways both large and small. This book describes the new standards.
Dena S. Davis
What limits the genetic choices parents make for their children? Is it okay to select the sex of our children, or for deaf parents to select deaf children? In this second edition of Genetic Dilemmas, Davis argues that parental reproductive autonomy should be limited by respect for the future autonomy of the children created by these measures.
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