The Yale Law Journal

Results for 'IF'

Forum: The Taxing Power, The Affordable Care Act, and the Limits of Constitutional Compromise

comparative advantage, if any, lies in the tax field. I have covered this ground before, but I return to respond to the commentators who criticized my

Forum: EBay’s Second Life: When Should Virtual Earnings Bear Real Taxes?

and a raft of hotels has no additional wealth—those assets are returned to the box once the game is over. If user agreements that state that all of

Forum: Delineating the Heinous: Rape, Sex, and Self-Possession

stolen. According to that belief, if a woman wants to have sex with anyone other than her husband, she isn’t chaste and is therefore incapable of being

Forum: Executives Do Not Need Waivers and Companies Should Not Offer Them: A Response to Mark Kressel

wrongdoing. Mr. Kressel’s proposal is unnecessary because corporate directors and officers rarely, if ever, need to rely on a defense of advice of counsel

Forum: RFRA and First Amendment Freedom of Expression

religion even if the burden results from a rule of general applicability, except as provided in subsection (b) of this section. (b) Exception. Government

Criminal Attempts

often very difficult to tell if a particular defendant has committed a criminal attempt; the courts do not know exactly what they are looking for

Forum: Sentencing Review: Judgment, Justice, and the Judiciary

Guideline sentences is not really that important, and does not merit all the attention that a blustering sentencing academy has heaped upon it. If a

Forum: Mistakes, Misunderstandings, and Misalignments

property—for example, their exam scores. They are misaligned only if the aim of lining them up is to do so in a way that reflects their relative height

Forum: Why the IRS Has Not Taxed Income from Virtual World Transactions . . . Yet

of VWT on a broader scale if and when one of three events occur: (1) courts grant property rights to virtual world participants in the virtual items

Forum: When Do Irreparable Benefits Matter? A Response to Douglas Lichtman on Irreparable Benefits

cases, the decision to grant preliminary relief is conditioned on the posting of a bond or other security. If, after a full hearing, the recipient of the