Category: Uncategorized
Article
One-Offs
William D. Araiza
Stanley A. August Professor of Law, Brooklyn Law School.
This Article examines the phenomenon of “one-offs”: court opinions that are rarely cited by the court that issued them and do not explicitly generate further doctrinal development. At first glance, one might think that such opinions are problematic outputs from an apex court such as the U.S. Supreme Court, whose primary tasks are the exposition…
Feb 2024
Cornell Law Review Online
How Did A Rogue 2011 IRS Instruction Produce A Nonsensical and Punitive AMT Investment Interest Expense Deduction Computational Formula and Nobody Knows It?
Jay Katz
Associate Professor of Instruction, University of South Florida
The Essay is organized as follows: Part I reveals the lack of any explanatory guidance or commentator attention to the 2011 IRS instruction apparent radical change to the AMT Computational Formula that is hiding in plain sight. Next, Part II examines the AMT Computational Formula prior to the TAMRA Amendment. Also included is a discussion…
Dec 2023
Cornell Law Review Online
Substance and Form in Vigilante Federalism
Zachary D. Clopton
Professor of Law, Northwestern Pritzker School of Law.
Procedure is power, to be sure, but we should not let a lawyerly interest in procedural design distract from substantive justice. Vigilante Federalism makes an invaluable contribution by showing how a particular procedural form has been used to undermine substantive justice. The authors deserve enormous credit for documenting, publicizing, and criticizing what they call “private…
Oct 2023
New York Bail Reform: A Quick Guide to Common Questions and Concerns
Emmanuel Hiram Arnaud, law clerk at the United States Court of Appeals for the First Circuit and former appellate public defender in New York City.
Beulah Sims-Agbabiaka, law clerk at the Eastern District of Pennsylvania and former appellate public defender in New York City.
In New York’s statewide court system, once someone is arrested they typically experience what can be an arduous process. For many, that process may involve time spent in jail, regardless of guilt or a conviction. At the heart of that quandary is the use of cash bail. For example, let’s say that Tina is a…
Oct 2020