Texas Law Review

Edited and published by the students at the University of Texas School of Law, the Texas Law Review is a leading publication of legal scholarship. Texas Law Review contains articles by professors, judges, and practitioners, in addition to reviews, essays, commentaries, and student notes.

Articles from Vol. 79, No. 6, May

Arming America
Historians must be faithful to sources by collecting and reporting them carefully. Scholarship relies heavily on trust because scholars all build on the work of others. Above all, it is important to report accurately on the people and events of the past.1...
Deferral of U.S. Tax on International Income: End It, Don't Mend It-Why Should We Be Stuck in the Middle with Subpart F
Professor Keith Engel has written an interesting paper on antideferral reform,1 which contains four proposals for revising the Subpart F regime: (1) an Antidiversion/Harmful Tax Competition proposal; (2) a Reciprocity proposal; (3) a Repatriation Exemption...
Legigation
Legigation^ I. Introduction On September 21, 1999, the Department of Justice filed suit against the six major American tobacco companies, alleging three novel statutory causes of action and seeking as a remedy unspecified monetary damages and extensive...
Measuring Anticompetitive Effects of Mergers When Buyer Power Is Concentrated
I. Introduction Little more than twenty years ago, when the number three and six retailers in the Los Angeles grocery market attempted to merge into the region's number two ranked competitor, the response from the Department of Justice and the Supreme...
Money, Sex, and Speech: The Law of Speech and Law as Speech
DISSENT, INJUSTICE, AND THE MEANINGS OF AMERICA. By Steven Shiffrin.^ Princeton University Press, 1999. 205 pp. ($19.95)^^ I. Introduction Systems providing legal protection for "speech" or "expression" also, inevitably, establish hierarchies whereby...
Rethinking the Ethical Ban on Criminal Contingent Fees: A Commonsense Approach to Asset Forfeiture
I. Introduction On Thursday, October 7, 1999, financier Martin R. Frankel was indicted on thirty-six counts of fraud, money laundering, and racketeering.1 A fugitive for three months, Frankel was captured in September of 1999 and placed under arrest...
Separation of Powers as a Safeguard of Federalism
With all the obvious flaws of delay, untidiness, and potential for abuse, we have not yet found a better way to preserve freedom than by making the exercise of power subject to the carefully crafted restraints spelled out in the Constitution.1 [T]he...
Shootout
Shootout ARMING AMERICA: THE ORIGINS OF A NATIONAL GUN CULTURE. By Michael A. Bellesiles. New York: Alfred A. Knopf, 2000. $30.00. I. Bellesiles's Challenge to Conventional Wisdom It is as if Michael A. Bellesiles has overturned a table on which rested...
Tax Neutrality to the Left, International Competitiveness to the Right, Stuck in the Middle with Subpart F
I. Introduction From 1913 through the 1950s, U.S. multinational corporations operated free from current U.S. income tax to the extent that they conducted operations through foreign subsidiaries. U.S. income tax applied to foreign subsidiaries only when...
The Puzzling Persistence of Process-Based Federalism Theories
Like bell-bottom jeans, the theory of the political safeguards of federalism periodically makes a brief comeback, before common sense returns it from whence it came. In the 1950s, Professor Herbert Wechsler famously coined the phrase in arguing that...
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