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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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Luz Estella Nagle, Corruption among Politicians, Law Enforcement, and the Judiciary, in Narcos over the Boarder: Gangs, Cartels, and Mercenaries (Robert J. Bunker ed., Routledge, 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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Kristen David Adams and Claude D. Rohwer, Global Issues in Commercial Law (Global Issues series, Thomson/West, 2010)Clicking on the button will copy the full recommended citation.
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Roberta Flowers, Ethics and Elder Law: Teaching Students to Ask the Right Questions, 40 Stetson L. Rev. 133 (2010)Clicking on the button will copy the full recommended citation.
Teaching professional responsibility generally is not an easy task, but when it is combined with the complicated issues in Elder Law, it poses obstacles, challenges, and great rewards. Many times the best way for practitioners to solve the ethical dilemmas they face is to know the right questions to ask. This Article discusses how using Elder Law examples to illustrate ethical issues can accomplish the following three goals: (1) teaching the general rules of professional responsibility using the lens of Elder Law; (2) exploring the unique roles played by Elder Law attorneys in the lives of their clients and their clients’ families; and (3) help the students learn to identify the questions and concerns raised in this particular area of law. Teaching ethics in an Elder Law context affords the students the opportunity to explore the roles of the Elder Law attorney and the need to recognize the questions and concerns in this area of law.
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Ellen S. Podgor, Intangible Rights – A Déjà Vu, 63 Vand. L. Rev. En Banc 73 (2010)Clicking on the button will copy the full recommended citation.
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Roberta Flowers, The Role of the Criminal Defense Attorney: Not Just and Advocate, 7 Ohio St. J. Crim. L. 647 (2010)Clicking on the button will copy the full recommended citation.
This essay was written for a symposium where several authors each analyzed the same factual hypothetical of a client planning to commit perjury. It argues that the lawyer’s ethical role must account for duties to the court and public, as well as the duties to the client. The tri-partite role of the attorney is the beginning point when dealing with what has been called the criminal defense attorney’s trilemma. The answer to the hypothetical posed is found in accepting the responsibility to fulfill each of the required ethical roles in any given situation. This essay argues that the situation of a client’s perjury should be analyzed with a recognition that each of the multiple roles implicate distinct responsibilities, and further that each role has an ethical perspective which must be considered and fulfilled in every action and decision the lawyer makes.
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Ellen S. Podgor, Regulating Lawyers: Same Theme, New Context, 2010 Journal of the Professional Lawyer 191 (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.