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Cardozo Law News Brief: July 12, 2024
Get PDFFeatured Faculty: Stewart Sterk Samuel Weinstein Jessica Roth Luis Calderon Gomez Jocelyn Getgen Kestenbaum Young Ran (Christine) Kim Michel Rosenfeld
Campus News: Cardozo Cheers on NYC Pride March at Ninth Annual Pride Brunch Professor Gary Galperin Speaks to Washington Post and Other Outlets About the Trump Trial
The Myth of Slavery Abolition
Get PDFIn many countries today, slavery and the slave trade continue with impunity. International human rights law prohibits both abuses, but states are rarely held accountable and people who are enslaved or slave traded rarely receive redress. This Article offers a novel account of why international human rights law advocacy neglects slavery and the slave trade. Specifically, this Article demonstrates that the abolition of the Transatlantic and East African slave trades was achieved through a legal framework that marginalized the human rights of enslaved persons while consolidating empire. In the wake of World War II, prohibitions on slavery and the slave trade were codified in human rights law, but advocates turned to enforcement under international criminal law, which focuses on individual perpetrators and can paradoxically entrench the structures that perpetuate slavery and the slave trade.
In recent decades, the United States has doubled down on these imperial interventionist strategies, using global power and influence to rebrand human trafficking as “modern slavery” and focusing enforcement on policing international borders while prosecuting individual perpetrators under domestic and transnational criminal law. This Article therefore argues that human rights advocates should press international legal institutions to go beyond combatting human trafficking crimes and to focus additionally on state accountability for wrongs done to the human beings still exploited, enslaved, and slave traded today. Only then can the prohibitions of slavery and the slave trade begin to unlock their emancipatory potential
Murder on the Chapter 13 Express
Get PDFIn Mortgage Corp. of the South v. Bozeman (2023), the Eleventh Circuit Court of Appeals ruled that a confirmed chapter 13 plan was unworthy of res judicata respect. In so ruling, it held itself not bound by the Supreme Court’s super-finality opinion in United Student Aid Funds v. Espinosa. The Eleventh Circuit thought that it was preventing the chapter 13 plan from “murdering” the home mortgage. In reality, the plan was lawful and upheld payment in full of the mortgage. The debtor was actually trying to end the plan early before the mortgage was paid. The Bozeman court should have insisted that the debtor complete the plan before getting a discharge, and for this it could have cited Espinosa. Its renunciation of Espinosa is the opposite of what it should have done. Because the Bozeman court misread the plan, it needlessly rebelled against Supreme Court governance
Taxing the Metaverse
Get PDFThe buzz surrounding the Metaverse has been growing steadily for the past couple of years, but the tax implications of this novel ecosystem remain fuzzy to most tax scholars. Such uncertainty is concerning, given the potential and momentum of this emerging technology. Although the Metaverse evolved from online video games focused only on user consumption, it now allows users to produce income and accumulate wealth entirely within the Metaverse. Current law seems to defer taxation of such until a realization or cash-out event. This Article challenges this approach and offers novel arguments justifying Metaverse taxation. Because economic activity within the Metaverse satisfies the Haig– Simons and Glenshaw Glass definitions of income, its exclusion will create a tax haven. Tax policy can also play an essential role in regulating the virtual economy. Furthermore, this emerging technology allows policymakers to modernize the tax system. The Metaverse’s ability to record all digital activity and track individual wealth can offer governments a unique opportunity to tax income immediately upon receipt and thus overcome the traditional realization requirement and its incentive for tax deferral. Immediate taxation, such as a mark-to-market system, would be a more efficient and fairer approach so long as it could overcome intrinsic valuation and liquidity problems. Therefore, this Article proposes that income and wealth within the Metaverse should be subject to immediate taxation. As support, it considers the tax implications of self-created virtual assets (like non-fungible tokens (NFTs)), loot drops, intra-metaverse exchanges, inter-metaverse exchanges, and cash-for-virtual-goods exchanges. It also endorses the proposal for Unliquidated Tax Reserve Accounts (ULTRAs) as a way to implement mark-to-market taxation that resolves the valuation and liquidity issues of immediate taxation. Finally, it demonstrates that governments can use the Metaverse as a laboratory for experimenting with cutting-edge policy, which may benefit broader audiences beyond tax policymakers interested in the Metaverse’s future
ADR and Capital One’s Acquisition of Discover
Get PDFOn February 19th Capital One announced that it was buying Discover for $35.3 billion. If approved, this acquisition would make Capital One the United States’ sixth largest bank and its third largest credit-card issuer. However, many have voiced concerns with this deal. Senators from both sides of the aisle have called on the Federal Trade Commission (“FTC”) to block this transaction as a violation of antitrust law. Senator Hawley from Missouri said that “[i]f consummated, this merger will create a new juggernaut in the credit card market, with unprecedented powers to extort American consumers, while Senator Elizabeth Warren of Massachusetts wrote in a letter to the Federal Reserve that “[t]his merger is bad for consumers.”
This post was originally published on the Cardozo Journal of Conflict Resolution website on April 15, 2024. The original post can be accessed via the Archived Link button above
Global Brand Protection in Web 3.0: Blockchain Domain Names and New Legal Challenges
Get PDFThe development of blockchain technologies is changing the world by introducing new systems and opportunities. In particular, blockchain technologies are a key component of so-called Web 3.0, a new generation of the Internet, which incorporates “the idea of a new, decentralized internet built on blockchains, which are distributed ledgers controlled communally by participants.”
This post was originally published on the Cardozo International & Comparative Law Review on January 11, 2024. The original post can be accessed via the Archived Link button above
The Chagos Archipelago: A Failure of International Law to Protect Powerless Peoples
Get PDFThe opening act of 2024 featured David Cameron, the United Kingdom’s (UK) latest Foreign Secretary, dashing the hopes of a displaced people; the island natives of the Chagos Archipelago. The Chagos islanders (Chagossians) have waged a decades long battle for the right to return to their homeland, from which they were forcibly removed in the 1960’s and 70’s. The former Foreign Secretary, James Cleverly, indicated that the UK was in negotiation regarding the resettlement of the Chagossians to their native islands. However, on January 9, 2024 Cameron stated that the return of the Chagossians to their islands was “not possible.” Cameron’s comments are the latest in a series of events surrounding control of the Chagos Archipelago, highlighting the continued failure of international law to protect powerless peoples.
This post was originally published on the Cardozo International & Comparative Law Review on April 18, 2024. The original post can be accessed via the Archived Link button above
Providing Community Protection from Sex Offenders – at What Cost?
Get PDFWith the release of The Ken and Barbie Killers: The Lost Murder Tapes mini-series documentary on HBO’s Max recently, a renewed focus can be put on the “dangerous offender” status that murderer and serial rapist Paul Bernardo has who is one of the two central figures of the docuseries. Sexual offenders are some of the most feared types of criminals in our current society. Law & Order: SVU just began airing its 25th season, and the enduring legacy of this show and others similar to it has enriched the cultural fear of sex offenders. Now is an important time culturally to look at the special treatment governments have given to caught and convicted sex offenders and how it reflects our morals and view of ourselves.
This post was originally published on the Cardozo International & Comparative Law Review on March 29, 2024. The original post can be accessed via the Archived Link button above
The Perlmutter Center for Legal Justice at Cardozo Law Expands its Team
Get PDFThe Perlmutter Center for Legal Justice at Cardozo Law announced it has expanded its team through the hiring of Benjamin Burger ’05 and Karena Rahall as Senior Staff Attorneys. The expansion of the team is a result of the $1M in funding the Perlmutter Center received from international law firm Milbank LLP earlier this year which also established the Milbank Exoneration and Resentencing Review Unit at the Perlmutter Center.https://larc.cardozo.yu.edu/cardozo-news-2024/1030/thumbnail.jp