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Academic Journals
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From:Journal of Accountancy (Vol. 210, Issue 3)The Seventh Circuit Court of Appeals reversed the Tax Court and upheld IRS regulations restricting to two years the period in which taxpayers can petition under IRC [section] 6015(1) for equitable innocent spouse relief...
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From:Notre Dame Law Review (Vol. 90, Issue 1)ABSTRACT The Anti-Injunction Act of 1867 (AIA or the Act) has never been more important. Originally enacted to expedite the collection of revenue-raising taxes, courts and scholars have for years assumed that the...
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From:Notre Dame Law Review (Vol. 96, Issue 4)INTRODUCTION Imagine a national bank's practices violated a federal banking regulation and thereby cost some people their savings. Criminal charges or civil penalties may be appropriate but might not make defrauded...
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From:Florida Bar Journal (Vol. 95, Issue 6)Until recently, Florida litigators would have the choice between two and four elements for a unilateral mistake defense depending on the court where an action was filed. This is now clarified in the DePrince v. Starboard...
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From:William and Mary Law Review (Vol. 47, Issue 1) Peer-ReviewedINTRODUCTION The last several years have witnessed a markedly high number of corporate bankruptcy proceedings, including many high profile petitioners such as Enron, Adelphia Communications, WorldCom and Global...
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From:Michigan Law ReviewPeer-ReviewedCritics of national injunctions are lining up. Attorney General Jeff Sessions labeled these injunctions "absurd" and "simply unsustainable." Justice Clarence Thomas called them "legally and historically dubious," while...
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From:Albany Law Review (Vol. 73, Issue 3)It is a strange and perplexing phenomenon. In New York, it is exceedingly simple for a party to take an appeal. Although all of New York's appellate courts have various forms required for the would-be appellant to...
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From:Harvard Law Review (Vol. 119, Issue 8)STATUTORY INTERPRETATION--FEDERAL FOOD, DRUG, AND COSMETIC ACT--THIRD CIRCUIT HOLDS THAT THE FDA CAN OBTAIN RESTITUTION ON BEHALF OF CONSUMERS.--United States v. Lane Labs-USA Inc., 427 F.3d 219 (3d Cir. 2005). How...
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From:Loyola Maritime Law Journal (Vol. 11, Issue 2)Maritime courts traditionally shaped maritime law in a flexible and equitable manner, borrowing rules according to what was "fairer and more flexible" under the circumstances. Accordingly, the maritime courts did not...
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From:Florida Bar Journal (Vol. 89, Issue 10)As much as attorneys and judges enjoy citing and applying bright-line rules of law, they relish the opportunity to carve out exceptions to them even more. In Florida, the prevailing party in a civil action is not...
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From:Trial (Vol. 50, Issue 6)MEMBERS OF THE MILITARY RELY ON THE SERVICEMEMBERS CIVIL RELIEF ACT TO PREVENT FORECLOSURES, EVICTIONS, AND DEFAULT JUDGMENTS WHILE ON ACTIVE DUTY. IT IS YOUR CLIENT'S BIGGEST WEAPON IF YOU KNOW HOW TO HARNESS ITS...
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From:William and Mary Law Review (Vol. 45, Issue 1) Peer-ReviewedINTRODUCTION In the 1980s, foreign issuers started to sell subordinated debentures in the United States market, pursuant to indentures invoking New York law. One notorious junk bond was the subject of intense...
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From:Notre Dame Law Review (Vol. 96, Issue 4)Within the realm of remedies, intellectual property remedies have presented particular difficulties, and in intellectual property law, controversy has focused on remedies. Concerns about holdup in intellectual property...
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From:Employee Relations Law Journal (Vol. 32, Issue 2) Peer-ReviewedThe Employee Retirement Income Security Act of 1974 (ERISA) contains two remedy provisions for plan participants and beneficiaries who seek relief for an alleged breach of fiduciary duty. One provision is Section...
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From:Stanford Law Review (Vol. 68, Issue 2) Peer-ReviewedThe Antiterrorism and Effective Death Penalty Act of 1996 (AEDPA) established a one-year statute of limitations for an inmate to file for federal habeas review after the completion of the direct appeal and the state...
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From:Trial (Vol. 50, Issue 10)After a recent Supreme Court decision, employee-benefit plan participants under the Employee Retirement Income Security Act who receive a tort recovery from a third party may face a steeper climb to protect their...
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From:Journal of Accountancy (Vol. 226, Issue 2)The Tax Court allowed a law firm to apply the equitable recoupment doctrine to an employment tax deposit that was erroneously applied to a related entity. Facts: In mid-January 1999, a New York law firm, Emery Celli...
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From:Harvard Journal of Law & Public Policy (Vol. 35, Issue 2) Peer-ReviewedAlthough irreparable injury is an essential element to obtaining injunctive relief, most federal circuit courts have held that irreparable injury should be presumed in constitutional cases. (1) Thus, the ability of a...
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From:McGill Law Journal (Vol. 46, Issue 3) Peer-ReviewedReference to "conscience" is increasingly commonplace in Canadian courts exercising equitable jurisdiction. Yet it is a problematic concept because there is a lack of judicial exposition of what is meant by the term....
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From:Employee Relations Law Journal (Vol. 39, Issue 2) Peer-ReviewedThe ERISA plaintiffs' bar is both creative and resourceful, ever on the lookout for the next big theory. The latest target is the "church plan" exemption, whereby pension plans sponsored by churches or church affiliates...