Articles

A Good Old Habit, or Just an Old One? Preferential Tax Treatment for Reorganizations

I. Introduction II. The Realization Requirement Does Not Support Nonrecognition For Reorganizations A. The Prevalence Of Realization As A Fundamental Concept In The Tax System And The Creation Of Mixed Signals In The Reorganization Preference B. The Argument That Reorganizations Do Not Trigger "Sufficient" Realization C. Analysis Of The Realization-Based Rationale For Reorganizations 1. Valuation Hardships 2. Liquidity Concerns 3. Realization As A Credible Subsidy To Savings D. Realization An...

Copyright and Information Theory: Toward an Alternative Model of Authorship

I. Some Basic Principles Of Information Theory A. Shannon's Paradox B. Information and Meaning II. Originality And Expression A. Copyright Goals B. Copyright Dichotomies C. Comparisons to Information Theory III. "Romantic" And "Unromantic" Authorship A. The "Romantic Model" B. Challenges to the "Romantic Model" C. Alternative Models of Authorship 1. Authors as "noisy channels" 2. Authorship as unconstrained selection IV. Conclusion

Overoptimism and Overborrowing

Scholars have long argued that overoptimism causes consumers to overborrow-to borrow more than they would if they accurately perceived the risks they face. Although this argument serves as a central justification for policies designed to reduce consumer borrowing, scholars have not carefully defined overoptimism. This Article demonstrates that the term overoptimism is vague and that different forms of overoptimism yield sharply different implications. Paradoxically, some forms of overoptimism...

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Alternatives in Accretion: Why There Is Not Yet an Appropriate Solution to the Application of Accretion Law to Mineral Estates

I. Introduction Ii. Background And Definitions: The Geographic And Legal Effects Of Accretion In Surface Estates A. Preliminary Definitions And Accretion As Applied To Surface Estates B. The Law Of Mineral Ownership In Possessory And Nonpossessory Jurisdictions C. Defining The Problem: How Accretion Disputes Arise In Oil And Gas Law Iii. The Alternatives In Accretion And Their Inadequacies A. The First Alternative: Subjecting Severed And Unsevered Mineral Estates To Accretion 1. Arguments For...

A Proposed Solution to Jury Confusion in Patent Infringement Cases Involving Means-Plus-Function Claims

I. Introduction II. Patent Claims And Patent Infringement Fundamentals A. Patent Claims And Literal Infringement B. Infringement Under The Doctrine Of Equivalents C. Section 112 And Infringement Of Means-Plus-Function Claims III. Jury Confusion Regarding Equivalence Results In Erroneous Verdicts A. How Defendants Are Harmed B. Case Examples 1. Dawn Equipment Co. v. Kentucky Farms Inc. 2. Hewlett-Packard Co. v. Mustek Systems, Inc. IV. Proposed Jury Instructions To Eliminate Confusion Regardin...

Operation Executive Freedom (Of Contract): Following The Executive s Fiduciary Obligation From Manges To Magruder In Mineral Leasing

I. Introduction II. The Spectrum Of Duties Of Care In Oil And Gas Law A. Duty of Care vs. Duty of Loyalty in Mineral Leasing B. As Many Duties of Care as Relationships on the Spectrum 1. LCD duties 2. The minimal duty of care between concurrent owners 3. The "reasonably prudent operator" standard of care 4. The "good and workmanlike manner" standard of care vs. the "duty of fair dealing" 5. The duty of "utmost fair dealing" 6. A full fiduciary duty under special facts III. The Severity Of Fi...

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The Power of the Bankruptcy Court to Enjoin Creditor Claims Against Nondebtor Parties in Light of 11 U.S.C. § 524(e): In re Dow Corning Corp.

I. Introduction II. Background: The Limitations On A Bankruptcy Court's Power A. The Second, Fourth, And D.C. Circuits: Allowing Permanent Injunctions Of Claims Against Nondebtor Parties B. The Ninth And Tenth Circuits: Disallowing The Enjoining Of Claims Against Nondebtor Parties C. The Fifth, Seventh, And Third Circuits: Not Recognizing Injunctions Of Claims Against Nondebtor Parties, But Conceiving Of Situations Where This Might Be Possible III. In Re Dow Corning IV. Analysis A. The Com...