Professor Deborah Geier has published “U.S. Federal Income Taxation of Individuals,” a new textbook for use in the first Federal Income Tax course, with CALI’s eLangdell Press. She declined expressions of interest from the legacy legal publishers in favor of making the textbook available as a free download over the internet in an effort to eliminate or reduce student cost. This first (2014) edition is available only in pdf format, but the 2015 edition (forthcoming in late December or early January after Congress acts on pending legislation) will also be available in ePub format for iPads and Mobi format for Kindles (for free), with an at-cost, print-on-demand alternative for those who like a hard copy. To download the book, click here.

In addition to eliminating (or lowering) student cost, this mode of publication will permit Professor Geier to quickly and fully update the book each December or early January, incorporating expiring provisions, inflation adjustments for the coming calendar year, new Treasury Regulations, etc., in time for use in the spring semester, an approach that avoids cumbersome new editions or annual supplements. This publication method also makes the textbook suitable for use as a free study aid for students whose professors adopt another textbook, as this textbook walks the student through the law with many more fact patterns and examples than do many other textbooks. Finally, having the textbook easily accessible to foreign students enrolled in a course examining the U.S. Federal income taxation of individuals is important to Professor Geier, and having the textbook available as a free internet download succeeds well in that regard.

This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation.

Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior. The underlying conceptual framework, context, and ethical and economic theories provided early on are then referenced throughout the book, providing the common thread with respect to every topic studied.

Professor and Associate Dean Milena Sterio published a blog post on both Intlawgrrls and Communis Hostis Omnium, two academic blogs where she routinely publishes posts and serves as editor, on the recent Mauritius Intermediate Court acquittal of twelve piracy suspects.

The piracy suspects had been arrested by a joint EU naval force and transferred to Mauritius for prosecution in January 2013.  This piracy case was the first piracy prosecution in Mauritius, and Professor Sterio argued that the acquittal was unfortunate politically and unsound legally.  Professor Sterio has already been consulted by the Mauritian prosecutor who served as main prosecutor in this case, Ms. Reshma Bikaary, on appellate strategies (Ms. Bikaary has already lodged an appeal).  Professor Sterio had met Ms. Bikaary during her 2012 visit to Mauritius; since then, Professor Sterio has routinely consulted with Ms. Bikaary and her colleagues about best practices in prosecuting Somali piracy suspects.

The blog post is available here and here.

Associate Dean and Professor Mark Sundahl was quoted in the October issue of California Lawyer regarding the need to clarify the right of companies to assert ownership over natural resources extracted from asteroids and other celestial bodies.  At least two companies, Planetary Resources and Deep Space Industries, are currently intending to mine precious metals from near-Earth asteroids.  NASA is also planning to capture an asteroid and place it into orbit around the Moon in order to test technology for the redirection and mining of asteroids.  An excerpt from the article follows.  The full article, entitled Yours, Mine and Ours, can be found here.

“You can’t ask for property rights, because those are prohibited,” says Mark Sundahl, associate dean and professor at the Cleveland-Marshall College of Law. “So instead, you might ask for the right of noninterference.” But Sundahl adds, “At some point, we’re going to have to address the ownership of natural resources. A company like Planetary Resources isn’t going to invest billions of dollars prospecting for precious metals on an asteroid without clear legal title to ownership.”

Professor Patricia J. Falk was invited to a celebration of the 40th Anniversary of the inception of the Law-Psychology Program at the University of Nebraska-Lincoln, which took place on October 24.  She earned her J.D. in 1983 and her Ph.D. (focusing on Social Psychology) in 1988.  Professor Falk spoke on a panel entitled “Empirical Research” with fellow alumni of the program.

Professor Angelin Chang presented on September 16 at the Centre for IPR Studies at Jindal Global Law School in Delhi, India.  Her presentation was entitled “Copyright Issues Facing Musicians: A Practical Overview.”

During the summer, Professor Chang taught in the Great Lakes Sports and Entertainment Law Academy, and she also participated in the Law and Economics Center Institute in Steamboat Springs, Colorado.

Professor Michael Borden presented on October 9 at a conference hosted by “l’Incubateur du Barreau de Paris” – the Incubator of the Paris Bar.  Professor Borden participated in a panel discussion on the problems with legal education in France.

Professor and Associate Dean Mark Sundahl participated in a roundtable discussion on November 3^rd regarding the regulation of orbital space activity.  The roundtable took place at the National Press Club in Washington, D.C. as part of the University of Nebraska’s Annual Washington, D.C. Space Law Conference.  The invitation-only roundtable brought together government, industry, and academic leaders in the field of space law to brainstorm how best to begin to regulate new types of space activity that will soon be taking place in Earth orbit and beyond.

No governmental agency currently has authority to regulate activities such as the operation of private space stations, on-orbit satellite servicing, and asteroid mining.  Yet international law requires that the United States government “authorize and continually supervise” the space activity of its nationals.  As U.S. companies launch these new ventures, Congress must act in order to comply with its international obligations and ensure that U.S. companies use space in an orderly and beneficial manner.

Professor and Associate Dean Milena Sterio was invited to write a book review for the Melbourne Journal of International Law, a peer-reviewed journal published at Melbourne Law School (Australia).  Professor Sterio will review “Self-Determination and Secession in International Law,” edited by Christian Walter, Antje von Ungern-Sternberg, and Kavus Abushov.  This book examines the concepts of self-determination and secession in international law, and analyzes how the rights to self-determination and secession have been understood in reference to particular conflicts.  Professor Sterio’s review essay will be published in volume 16(1) of the Journal.