Professor Evelyn Brody has posted her new paper All Charities are Property-Tax Exempt, But Some are More Exempt than Others on ssrn. The article is forthcoming in the New England Law Review. Here is the abstract:
Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues – who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice – and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of state constitutions, statutes, and high-court decisions, and finds that the regimes generally are more similar than not.
Download the paper here.
Professor Robert Knowles has posted a new paper co-authored with Marc Falkoff entitled Bagram, Boumediene, and Limited Government. The paper will be published by the DePaul Law Review. Here is the abstract:
The United States’ prison at Bagram Airbase in Afghanistan is the latest front in the battle over the extraterritorial reach of the Constitution. Habeas litigation on behalf of Bagram detainees has begun establishing how the writ of habeas corpus extends beyond U.S. territory to active war zones, and it has begun to refine the limits of presidential power in the war on terror. This Article explains why, as the courts wrestle with these issues, their foremost task should be to determine whether the Constitution authorizes the U.S. government to suspend the protections of the writ, rather than to discover whether detainees abroad possess a “right” to judicial review of the legality of their detentions. More broadly, we suggest that the U.S. Supreme Court’s new multifactor balancing test for determining the extraterritorial reach of the writ (announced in June 2008 in Boumediene v. Bush1) must be understood as embodying a limited government approach, rather than a rights-based approach, to defining the global reach of the Constitution.
Download the paper here.
Professor Schwartz's recent article on the citation of law review articles by federal judges is getting a lot of attention. It was described by the National Law Journal. It was mentioned by the Media Law Prof Blog and the Tax Prof Blog. Larry Solum gave it the coveted "Highly Recommended" label on the Legal Theory Blog, and now the article has started a discussion on Concurring Opinions.
See what all the talk is about. Download the paper here.