{"title":"Candor, zeal, and the substitution of judgement: ethics and the mentally ill criminal defendant.","authors":"John D King","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"58 2","pages":"207-66"},"PeriodicalIF":0.0,"publicationDate":"2008-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"28771246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Guarantors of our genes: are egg donors liable for latent genetic disease?","authors":"Suriya E P Jayanti","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"58 2","pages":"405-57"},"PeriodicalIF":0.0,"publicationDate":"2008-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"28771248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In malpractice lawsuits, taxpayers prevailed in courtrooms, around arbitration tables, and in settlement negotiations against peddlers of abusive tax shelters. This analysis illustrates how the tax shelter malpractice experience embodies many virtues that yield tax compliance. From these virtues emerge several important lessons on how to curb aggressive tax planning. Evident from these virtues and lessons is that malpractice litigation is a powerful tool in the sphere of tax compliance, and, where possible, reforms should be instituted to further promote its use.
{"title":"Tax Shelter Malpractice Cases and Their Implications for Tax Compliance","authors":"Jay A. Soled","doi":"10.2139/SSRN.1204802","DOIUrl":"https://doi.org/10.2139/SSRN.1204802","url":null,"abstract":"In malpractice lawsuits, taxpayers prevailed in courtrooms, around arbitration tables, and in settlement negotiations against peddlers of abusive tax shelters. This analysis illustrates how the tax shelter malpractice experience embodies many virtues that yield tax compliance. From these virtues emerge several important lessons on how to curb aggressive tax planning. Evident from these virtues and lessons is that malpractice litigation is a powerful tool in the sphere of tax compliance, and, where possible, reforms should be instituted to further promote its use.","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"25 1","pages":"2"},"PeriodicalIF":0.0,"publicationDate":"2008-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78832026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the twilight days of 2007, Switzerland took decisive action to protect children who were being harmed by the application of the Hague Convention on the Civil Aspects of International Child Abduction ("Hague Abduction Convention" or "Convention"). 1 Its Parliament passed the Federal Act on International Child Abduction and the Hague Conventions on the Protection of Children and Adults ("Swiss Act"). 2 The Swiss Act, which should enter into force in mid-2009, 3 gives important and necessary guidance to Swiss courts about the phrase "intolerable situation" in Article 13(b) of the Hague Abduction Convention. 4 The Swiss Act also directs courts to appoint representatives for children in Hague child abduction proceedings. 5 The United States should follow Switzerland's example and adopt similar reforms. The United States need not pass legislation to do so, but rather U.S. courts should follow Switzerland's lead as the opportunities arise in individual cases. This Article describes the Swiss law and the context for its adoption and then examines the doctrinal and practical significance of its provisions. A few recent U.S. cases are used to illustrate the need for courts in the United States to follow Switzerland's example. For example, the Swiss interpretation of "intolerable situation" might have changed the 2007 decisions of the federal district court in Adan v. Avans. 6 The Swiss approach to appointing counsel for children in Hague child abduction proceedings might also have altered the outcome of a 2008 federal district court decision, Mendez-Lynch v. Pizzutello. After considering potential drawbacks to the Swiss reforms, the Article concludes that the U.S. courts have little to lose, and much to gain by incorporating these Swiss ideas into the adjudication of Hague cases.
{"title":"Intolerable Situations and Counsel for Children: Following Switzerland's Example in Hague Abduction Cases","authors":"M. Weiner","doi":"10.2139/SSRN.3442625","DOIUrl":"https://doi.org/10.2139/SSRN.3442625","url":null,"abstract":"In the twilight days of 2007, Switzerland took decisive action to protect children who were being harmed by the application of the Hague Convention on the Civil Aspects of International Child Abduction (\"Hague Abduction Convention\" or \"Convention\"). 1 Its Parliament passed the Federal Act on International Child Abduction and the Hague Conventions on the Protection of Children and Adults (\"Swiss Act\"). 2 The Swiss Act, which should enter into force in mid-2009, 3 gives important and necessary guidance to Swiss courts about the phrase \"intolerable situation\" in Article 13(b) of the Hague Abduction Convention. 4 The Swiss Act also directs courts to appoint representatives for children in Hague child abduction proceedings. 5 The United States should follow Switzerland's example and adopt similar reforms. The United States need not pass legislation to do so, but rather U.S. courts should follow Switzerland's lead as the opportunities arise in individual cases. This Article describes the Swiss law and the context for its adoption and then examines the doctrinal and practical significance of its provisions. A few recent U.S. cases are used to illustrate the need for courts in the United States to follow Switzerland's example. For example, the Swiss interpretation of \"intolerable situation\" might have changed the 2007 decisions of the federal district court in Adan v. Avans. 6 The Swiss approach to appointing counsel for children in Hague child abduction proceedings might also have altered the outcome of a 2008 federal district court decision, Mendez-Lynch v. Pizzutello. After considering potential drawbacks to the Swiss reforms, the Article concludes that the U.S. courts have little to lose, and much to gain by incorporating these Swiss ideas into the adjudication of Hague cases.","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"66 1","pages":"3"},"PeriodicalIF":0.0,"publicationDate":"2008-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85798294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Comparative evidence or common experience: when does \"substantial limitation\" require substantial proof under the Americans with Disabilities Act?","authors":"Cheryl L Anderson","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"57 2","pages":"409-78"},"PeriodicalIF":0.0,"publicationDate":"2007-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"27333451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Cruelty to the mentally ill: an Eighth Amendment challenge to the abolition of the insanity defense.","authors":"Stephen M LeBlanc","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"56 5","pages":"1281-328"},"PeriodicalIF":0.0,"publicationDate":"2007-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"26832826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article argues that land allocation agreements (e.g., deeds, mortgages, covenants, easements, etc.) made today will have a profound and perhaps negative effect on owners in future generations. It shows that the current architecture of the land transaction system and related rules unduly favor current owners over successors, causing a negative impact on land markets and choices of future players. Moreover, the article demonstrates that current doctrine and theory do not provide adequate flexibility for future generations to deal with outmoded land allocation agreements, leading to inefficiencies and frustration of the personal autonomy of future owners. The article suggests a new conceptual framework as well as specific alternative approaches for courts and legislatures across the spectrum of real property areas (including, inter alia, interpretation of instruments, the recording system, changed circumstances rules, conservation easements, subdivision covenants, and eminent domain). Given the historical and ongoing importance of land in the American experience, it is essential that decision makers act to guarantee future generations the opportunity to engage in markets and to fulfill their personal aspirations.
{"title":"Resolving the Intergenerational Conflicts of Real Property Law: Preserving Free Markets and Personal Autonomy for Future Generations","authors":"Gerald Korngold","doi":"10.2139/SSRN.965755","DOIUrl":"https://doi.org/10.2139/SSRN.965755","url":null,"abstract":"This article argues that land allocation agreements (e.g., deeds, mortgages, covenants, easements, etc.) made today will have a profound and perhaps negative effect on owners in future generations. It shows that the current architecture of the land transaction system and related rules unduly favor current owners over successors, causing a negative impact on land markets and choices of future players. Moreover, the article demonstrates that current doctrine and theory do not provide adequate flexibility for future generations to deal with outmoded land allocation agreements, leading to inefficiencies and frustration of the personal autonomy of future owners. The article suggests a new conceptual framework as well as specific alternative approaches for courts and legislatures across the spectrum of real property areas (including, inter alia, interpretation of instruments, the recording system, changed circumstances rules, conservation easements, subdivision covenants, and eminent domain). Given the historical and ongoing importance of land in the American experience, it is essential that decision makers act to guarantee future generations the opportunity to engage in markets and to fulfill their personal aspirations.","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"20 1","pages":"3"},"PeriodicalIF":0.0,"publicationDate":"2007-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82370536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Title III of the Bioterrorism Act: sacrificing U.S. trade relations in the name of food security.","authors":"Claire S Boisen","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"56 3","pages":"667-718"},"PeriodicalIF":0.0,"publicationDate":"2007-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"26619598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The brain-disordered defendant: neuroscience and legal insanity in the twenty-first century.","authors":"Richard E Redding","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"56 1","pages":"51-127"},"PeriodicalIF":0.0,"publicationDate":"2006-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"26318150","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pharmacy conscience clause statutes: constitutional religious \"accommodations\" or unconstitutional \"substantial burdens\" on women?","authors":"Melissa Duvall","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":80193,"journal":{"name":"The American University law review","volume":"55 5","pages":"1485-522"},"PeriodicalIF":0.0,"publicationDate":"2006-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"26247306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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