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Law School Histories: A Panel Discussion
Get PDFAt the Sixty-First Annual Meeting of the Southeastern Association of Law Schools held in Palm Beach, Florida in July 2008, a panel was convened to discuss the researching, writing, and publishing of law school histories. What follows is an edited transcript of the program
What Went Wrong? Torture and the Office of Legal Counsel in the Bush Administration
Get PDFWere mistakes made in the preparation of the controversial OLC memoranda? There is no question about it; they were very serious mistakes, and they have harmed this country. But I think part of the explanation is that the authors of the torture memoranda lacked sufficient expertise in national security law, and honestly believed that a conflict involving more than seventy-five sovereign nations was international in scope. They reasonably read the language in Common Article 3 limiting its application to conflicts occurring in the territory of one of the High Contracting Parties as excluding its applicability to a struggle taking place across much of the world. And the fact that the D.C. Circuit Court of Appeals unanimously accepted this reasoning (before being overturned by a divided Supreme Court) would seem to be prima facie evidence that the interpretation was reasonable
Cell Phone - A Weapon of Mass Discretion
Get PDFInitially, this Comment will discuss the development of the search incident to arrest exception from the warrant requirement and how this exception has been generally defined and judicially interpreted. The next section will include a discussion of how the search incident to arrest exception has been applied to searches of the content stored within pagers. This Comment will then explain how modern cell phones have created difficulties for courts applying the search incident to arrest exception, causing these courts to diverge down two different lines of reasoning, ultimately reaching opposite conclusions. Finally, this Comment will reiterate the necessity that the Supreme Court rule on this issue and will point out the strengths and weaknesses of some options that the Court may consider
The Meaning of Just Cause in North Carolina Public Employment Law: Caroll and Its Progeny Provide for a Heightened Multifactor Standard for State Employee Disciplinary Cases
Get PDFThis Article explores the doctrine of just cause in North Carolina public employment law. After a review of the leading North Carolina Supreme Court case of N.C. Department of Environment and Natural Resources v. Carroll and its progeny, this Article examines applicable just cause standards and analytical tests so that the true meaning of just cause can be better understood. Multi-factor tests are applied in order to employ a more objective just cause standard and to avoid unprincipled conclusions not founded upon established criteria
Federal Prosecution of State and Local Officials Using Honest Services Mail Fraud: Where\u27s the Line?
Get PDFAlthough there is little dispute that the mail fraud statute has become a valuable part of a federal prosecutor\u27s arsenal, for years legal scholars have debated the extent to which the mail fraud statute should be used to prosecute corrupt state and local officials. In recent years, largely in response to the large number of high profile honest services fraud prosecutions, even members of the mainstream news media are beginning to seek guidance regarding the definition of honest services mail fraud. As noted by Professor George Brown, though the controversy over whether the national government should be responsible for prosecuting state and local corruption is not new, it seems increasingly important as the Supreme Court expands the reach of its federalism decisions, sometimes applying the \u27new federalism\u27 with a vengeance. In recent months, the Supreme Court has broken its silence on this issue and appears poised to consider this issue for the first time in twenty-two years
Challenges and Opportunities for the Tax Professional Guiding Closely-Held Entities: 2009 & 2010 Regulatory and Judicial Developments Impacting Fourth Circuit Tax Practitioners
Get PDFWhen framing adequate tax advice to protect oneself from preparer penalties under sometimes ambiguous or unsettled tax law, or when trying to affect your best appellate argument or direct a strategic audit litigation path, there can be no doubt of the importance of considering judicial precedent developments in all of these paths. To that end, under the discretion of this Author, a selection of relevant administrative regulations and rulings as well as judicial authority rendered in 2009 through spring 2010 are contained in this Article to cover significant income taxation developments impacting certain closely-held entities. Closely-held entities are considered, for purposes of this Article, flowthrough entities regulated under two important subchapters of the Internal Revenue Code: (i) Subchapter K governing income taxation of partnerships; and (ii) Subchapter S governing income taxation of C corporations electing to be taxed as S corporations. The selected authority for emphasis is not intended to be a fully comprehensive review but rather a selection of those developments deemed most important for the tax practitioner advisor