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In Re: Mary Doe AND Jane Doe, Petitioners. : Apellant Brief
Get PDFPetition to allow baradmission for undocumented immigrant
The State of Utah, Plaintiff/Appellee v. Travis Scott Murray, Defendant/Appellant.
Get PDFAn appeal from an order revoking and reinstating probation for Driving Under the Influence of Alcohol/Drugs, a third degree felony, in violation of Utah Code 41-6a-503(2)(b), in the Third District Court, Salt Lake County, State of Utah, the Honorable Ann Boyden presidin
Situational Irony? How Implementing a Medicaid Block Grant Will Exacerbate Everything It Purports to Fix
Get PDFMinority Entrepreneurs and Fast Failure
Get PDFMinority businesses now make up more than a quarter of all U.S. businesses; yet, due to discriminatory lending practices, cultural aversions to debt, and limited access to capital, these businesses continue to have higher failure rates. At the same time, m inority entrepreneurs are more likely to rely on informal lending and less likely to turn to bankruptcy for relief of debt. Doing so slows down failure for minority entrepreneurs — contra Silicon Valley’s new mantra, “fail fast” — and diminishes the minority entrepreneur’s ability to efficiently reallocate resources towards more productive ventures. In this essay, I distinguish the minority entrepreneurial fast failure decision from that of the majority entrepreneur and propose both private orderin g and regulat ory solutions that could help minority entrepreneurs fail faster. I begin by generally modeling the fast failure decision for the majority entrepreneur, highlighting the social costs of failing fast, and describing how formal lending and bankruptcy affect this model. I then explain how this model is distorted for minority entrepreneurs by discriminatory lending practices, cultural aversions to debt, and access to legal counsel. I conclude by suggesting, and critically assessing, proposals that could diminish these distortions, including peer - to - peer (P2P) lending platforms, mandatory educational programs, color - blind and big data loan and credit assessments, and minority loan subsidie
Per Se Economic Substance
Get PDFThe economic substance doctrine is used by the IRS and courts to distinguish legal tax avoidance from tax evasion. More specifically, executive and judicial bodies use this doctrine to revoke statutorily compliant tax benefits that arise from transactions that lack, beyond such tax benefits, both a subjective business purpose and an objective economic effect. The most common tool for measuring the objective economic effect of a transaction is the pre-tax profit test. However, disagreement among courts and scholars applying this test has led to taxpayer uncertainty and accusations of reverse-engineered opinions. In this Comment, I reevaluate and propose an alternative, tiered approach to measuring the objective economic effects of a transaction. I begin by outlining the origin of the economic substance doctrine, including Judge Learned Hand’s insistence that the doctrine balance taxpayer certainty with the judicial attempt to ascertain the reality of a transaction. With this historico-economic framing in mind, I next evaluate three approaches to measuring the objective economic substance of a transaction: the predominately used pre-tax profit test as well as two leading variations proposed by scholars—Michael Knoll’s implicit taxation regime and Charlene Luke’s comparables test. Because all three of these tests, applied on their own, fail to balance taxpayer certainty with ascertaining the reality of a transaction, I propose an alternative framework for measuring the objective economic substance of a transaction. Borrowing from antitrust and corporate law, I suggest a three-stage analysis in which certain transactions are subject to a “per se” test, some are subject to a “quick look” (or intermediate scrutiny) test, and others are subject to a “rule of reason” (or entire fairness) analysis. I argue that this tiered analysis will mimic the results of antitrust and corporate law by lowering litigation costs and increasing party certainty. Throughout this Comment, I use the recent circuit split regarding the inclusion of foreign tax expenses in the calculation of pre-tax profit—articulated in Bank of New York Mellon Corp. v. Commissioner, 801 F.3d 104, 118 (2d Cir. 2015)—but my analysis effectively addresses all objective economic substance concerns for essentially all scrutinized transactions
Johanna Bright, Appellee, v. Sherman Sorensen, Md; Sorensen Cardiovascular Group, and St. Mark\u27s Hospital, Appellants. Pia Merlo-Schmucker, Appellee, v. Sherman Sorensen, Md; Sorensen Cardiovascular Group, and St. Mark\u27s Hospital, Appellants. Lisa Tapp, Appellee, v. Sherman Sorensen, Md; Sorensen Cardiovascular Group, and Ihc Health Services, Inc., Appellants : Reply Brief
Get PDFREPLY BRIEF OF APPELLANTST. MARK\u27S HOSPITA
SAFE HOME CONTROL, INC., Petitioner/Appellant, vs. JARED MUNDAY Respondent/Appellee. : Brief of Appellant
Get PDFBRIEF OF APPELLANT SAFE HOME CONTROL, INC
Appeal from the Fourth Judicial Court, Utah CountyHonorable Christine Johnson, District Court No. 160400579
PUBLIC
ORAL ARGUMENT REQUESTE
Benjamin Arriaga, Petitioner and Appellant, v. State of Utah, Respondent and Appellee. : Brief of Appellant
Get PDFPETITIONER\u27S OPENING BRIEF
On certiorari from Arriaga v. State, 2018 UT App 160 (August 23,2018)
Petitioner Benjamin Arriaga is currently incarcerated.
ORAL ARGUMENT REQUESTE
Benjamin Arriaga, Petitioner and Appellant, v. State of Utah, Respondent and Appellee. : Reply Brief
Get PDFPETITIONER\u27S REPLY BRIEF
On certiorari from Arriaga v. State, 2018 UT App 160 (August 23,2018)
Petitioner Benjamin Arriaga is currently incarcerated.
ORAL ARGUMENT REQUESTE