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Royal C. Gardner, Stacking Opportunities and Risks in Environmental Credit Markets, 41 Envtl. L. Reporter 10121 (2011)Clicking on the button will copy the full recommended citation.
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Rebecca C. Morgan, The Future of Elder Law. NAELA Quarterly Winter, 1999 President’s Message, 12 NAELA Quarterly 2 (2010)Clicking on the button will copy the full recommended citation.
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Andrew D. Appleby, For the Love of the Game: The Justification for Tax Exemption in Intercollegiate Athletics, 44 John Marshall Law Review 179– (2010)Clicking on the button will copy the full recommended citation.
Intercollegiate athletics are a fundamental part of the American college experience. Nothing else unites and impassions entire campuses while providing educational opportunities to thousands of students who might not otherwise be able to attend college. Congress and the IRS have long recognized the immense educational value of intercollegiate athletics and have properly exempted intercollegiate athletics from federal income taxation. However, a few vocal critics have overreacted to escalating broadcasting agreements and coaching salaries, often without stepping back to examine these transactions in a broader tax policy context. This Article does just that, and demonstrates that longstanding tax exemption is undeniably justified in intercollegiate athletics.
This Article begins in Part I with an overview of tax exemption fundamentals, including a discussion of the tax policy justifications for tax exemption. Part II provides a brief history of tax exemption for intercollegiate athletics, as well as an overview of the current legislative posture. Part III provides an analysis of tax exemption in intercollegiate athletics. This part illustrates that intercollegiate athletics satisfy all the requirements for tax exemption, and that even activities such as big-time D-I football and basketball very likely avoid the Unrelated Business Income Tax (UBIT). Additionally, this part demonstrates that tax exemption is justified for intercollegiate athletics under several tax policy justifications, and that intercollegiate athletics also fall outside the UBIT justifications. This part concludes with a proposal to clarify that intercollegiate athletics should remain fully exempt from federal income taxation.
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Rebecca C. Morgan, Introduction, Teaching Elder Law, 40 Stetson L. Rev. 1 (2010)Clicking on the button will copy the full recommended citation.
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Marco Jimenez, The Many Faces of Promissory Estoppel: An Empirical Analysis Under the Restatement (Second) of Contracts, 57 UCLA L. Rev. 669 (2010)Clicking on the button will copy the full recommended citation.
This Article examines more than three hundred promissory estoppel cases decided between January 1, 1981, when the Restatement (Second) of Contracts was published, and January 1, 2008, when research for this project began, to explore the manner in which courts conceptualize, decide, and enforce promissory estoppel claims under § 90 of the Restatement (Second) of Contracts. Specifically, because the drafters of the Restatement (Second) made several important changes to § 90 of the Restatement (First) with the intent of making promissory estoppel more available, the role of reliance more prominent, and the remedies awarded to successful litigants more flexible, this Article investigates whether these changes have had their desired effect on promissory estoppel doctrine as reflected in the case law.
The research presented here can be interpreted to support three major claims. First, these data suggest that promissory estoppel is a much more significant theory of promissory recovery than has been previously thought and seems positioned to continue to grow in importance in the coming decades. Second, the data reveal that promissory estoppel cannot be understood exclusively in terms of “promise” or “reliance,” as some scholars and judges have suggested. Instead, the data reveal that most judges require the existence of both promise and reliance before allowing a promissory estoppel claim to proceed, although surprisingly few judges require a plaintiff to show that the equitable principle of “justice” has been satisfied. Last, and most significantly, these data reveal that, with respect to remedies, courts tend to treat promissory estoppel actions as traditional breach of contract actions, in that courts generally tend to award the (usually) more generous expectation measure of damages, which is typical in ordinary breach of contract actions, over the (usually) less generous reliance measure of damages, which is often awarded where non-contractual obligations have been breached (such as in tort law). However, by replacing these conceptual labels (such as “expectation” and “reliance” damages) with a more functional classificatory scheme capturing whether a promissory estoppel plaintiff has obtained the highest recovery available under any other theory of promissory recovery, including a “traditional” breach of contract action, this Article argues that the extent to which courts have treated promissory estoppel claims as fully contractual has been underappreciated.
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Ellen S. Podgor, White-Collar Crime and the Recession: Was the Chicken or the Egg First?, 2010 U. Chi. Legal F. 205 (2010)Clicking on the button will copy the full recommended citation.
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Linda S. Anderson, Just Because You Want Kids Doesn’t Mean I Can’t Have Them: How Clarifying Definitions of Parent and Procreate Can Prevent the Indefinite Storage of Cryopreserve Embryos, 49 U. Louisville L. Rev. 231 (2010)Clicking on the button will copy the full recommended citation.
Since 1978, when the first “test-tube baby” was born in England, the use of technology to assist with the process of conception has evolved quickly. Today, advances in technology allow the various steps in the process of conception and gestation to be carried out in multiple locations, with multiple contributors to the process, and over an extended period of time. These technological advances call into question many of the assumptions about parenthood and procreation that were indisputable prior to the use of assisted reproductive technology. Courts have attempted to apply the old meanings to questions about the use of new technology, especially with regard to cryopreserved embryos, but admit that they are venturing into uncharted territory. When doing so, they often fall back on language that is familiar, but too imprecise to be helpful. Words like “parent” and “procreate” imply important rights and responsibilities, yet these words never needed defining in the past. Today they do, so this article attempts to re-define these terms by looking at their historical use, new legislation and cases that have tried to clarify them, and the policies behind their regularly-accepted meanings.
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Luz Estella Nagle, Should Terrorism Be Subject to Universal Jurisdiction?, 8 Santa Clara Journal of International Law 87 (2010)Clicking on the button will copy the full recommended citation.
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Ellen S. Podgor, White Collar Innocence: Irrelevant in the High Stakes Risk Game, 85 Chicago-Kent Law Review 77 (2010)Clicking on the button will copy the full recommended citation.
When one thinks of “wrongful convictions and reliability in the criminal justice process” one often thinks of street crime convictions of defendants later proven innocent through DNA or other scientific evidence. But this Essay presents a new dimension to this issue - the white collar crime context. Three stories are considered here: Arthur Andersen LLP, Jamie Olis, and Jeffrey Skilling - all who proceeded to trial after criminal charges were brought against them; and contrasting these three with KPMG, Gene Foster, and Andrew Fastow, all who secured plea agreements or deferred prosecution agreements with reduced sentences and finite results. The concern here is that innocence or guilt does not always frame the judicial process in white collar cases. The risk of trial becomes so great that in order to minimize the possible consequences, innocence becomes an irrelevancy. Although the plea bargain to trial differential existed for many years in crimes outside the white collar crime context, the high sentences now being given to individuals and entities charged with white collar crimes place these crimes in comparable stead with street crimes. This gives pause to whether the next phase of wrongful convictions might move beyond street crimes into the white collar world.
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Elizabeth Berenguer, Deadly Combinations: How Self-Defense Laws Pairing Immunity with a Presumption of Fear Allow Criminals to Get Away with Murder, 34 Am. J. Trial Advoc. 105 (2010)Clicking on the button will copy the full recommended citation.
This Article identifies as problematic the intersection of Florida’s Immunity Statute and its current Castle Doctrine, which presumes reasonable fear where one acts in self-defense in the “castle.” The coupling together of immunity and the presumption of reasonable fear creates a bar to prosecution in Castle self-defense cases. The Article addresses problems associated with the lack of guidelines to ensure the equal application of the law to self-defense cases, and the lack of procedural tools available for the assertion of immunity arising from a self-defense act.