# Law Schoolers

> Enhance Your Law School Potential


## Posts

- [I Passed the Bar Exam!](https://lawschoolers.com/i-passed-the-bar-exam/): Hey everyone, I want to give you a quick update on my life including: my experience with the bar exam, what I am doing now, and what my plans are for the website. Bar Exam After graduation, I took a short break to visit Florida before hitting bar prep hard. Getting away from the hussle for a week really helped me relax and recover (plus I had a great time at Universal (big Harry Potter fan)). Once I returned from Florida, I used Themis Bar Prep as my bar prep course of choice and spent nine weeks right out of  [...]
- [How I Feel While Preparing for the Bar Exam](https://lawschoolers.com/how-i-feel-while-preparing-for-the-bar-exam/): Overwhelmed.
- [A Very Brief MBE Sales and Contracts Outline](https://lawschoolers.com/a-very-brief-mbe-sales-and-contracts-outline/): This outline is meant to be brief and focuses on the areas I feel like I most need to improve for the bar exam. Clearly, this is not a complete outline. Applicable Law Common law – governs contracts for services, land, etc. UCC Article 2 – governs contracts for the sale of goods Formation Use mnumanic “All Contracts Don’t Stink” A – Agreement. Includes Offer and Acceptance C – Consideration D – Defenses to formation (duress, incapacity, etc.) S – Statute of Frauds Offer Offeror’s willingness to enter into an agreement. May be revoked at any time prior to acceptance.  [...]
- [Tax Administration](https://lawschoolers.com/tax-administration/): This article will discuss the organizations that manage taxes within the U.S., how it functions, and how the audit process works. Internal Revenue Service The IRS is set up by the treasury department. The head of the IRS is known as the Commissioner of Internal Revenue (presidential appointee and senate confirmation). The purpose of the IRS is to enforce the tax law. Organization of the IRS is as follows: There are three current specialized divisions handling small business self employed (SB-SE) (less than 10 million in assets), large business and international (LBI) (more than 10 million in assets), and tax-exempt  [...]
- [Income Taxation of Trusts and Estates](https://lawschoolers.com/income-taxation-of-trusts-and-estates/): Trusts What Is A Trust? A trust is a legal instrument meant to bifurcate (split) ownership between a trustee and a beneficiary. A grantor will put trust assets (known as the corpus) into the legal document. The trustee then maintains legal ownership and the beneficiary has equitable or beneficial ownership. So, the trustee must use the trust assets for the benefit of the beneficiary. A trust is temporary. Once the trust terminates, the remainder (corpus left over) is distributed to a secondary beneficiary known as the remainder beneficiary. A trust may be created for multiple reasons: Receive tax benefits Avoid  [...]
- [International Taxation of Businesses](https://lawschoolers.com/international-taxation-of-businesses/): Most of the time, taxpayers and the source of income are both domestic. International taxation applies if there is a difference in location between the taxpayer and the source of the income. Tax Treaties Tax treaties have equal authority as the international revenue code. However, if there is a distinction between the IRC and a tax treaty, the tax treaty is typically more likely to apply. In those situations, the taxpayer would need to attach Form 8833, informing the IRS that the texpayer is utilizing the benefit of the treaty. Things that will Caus a Business to be Taxed Internationally  [...]
- [Taxation of S Corporations](https://lawschoolers.com/taxation-of-s-corporations/): As far as governance goes, an S Corporation operates the exact same way as a C Corporation (follows state corporate law and federal securities law). The key distinction between the S and the C is how the IRS treats the taxation of the different entities. So, S Corporations are corporations that qualify and have elected to be taxed similar to a partnership. However, there are some corporate tax rules that still apply regarding formation, liquidation, and redemption. In other words, the taxation of S Corporations consists of a blend of corporate and partnership taxation principles (with an emphasis on the  [...]
- [Partnership Taxation](https://lawschoolers.com/partnership-taxation/): This article discusses the taxation of partnerships. As a review, a partnership is an assocation between two persons (but entities could also be involved) who carry on a trade or business for profit. As a matter of liabililty, partners are generally considered liable for the debts of the partnership and other partners. Entities that are permitted to be taxed as a parternship include: (1) general partnerships, (2) limited partnerships, (3) limited liability partnerships, (4) limited liability limited partnerships, and (5) multi-member limited liability companies. Reporting Partnerships do not pay federal income tax. Instead, the income tax flows to the partners,  [...]
- [Taxation of Corporate Liquidation](https://lawschoolers.com/taxation-of-corporate-liquidation/): General Liquidation occurs when a corporation winds up its affirs, pays off debts, and makes distributions of the remainind assets to the shareholders. The corporation recognizes the gains and losses upon distribution to its shareholders, and so does the shareholder. For corporations, to determine the gain and loss, look at the fair market value of the asset and subtract by the adjusted bases. This procedure is done for each asset individually. These losses and gains are reported on the corporation’s final tax return. Shareholders then receive the net of any remainder after the corporate tax is paid. For shareholders, the  [...]
- [Taxation of Corporate Distributions](https://lawschoolers.com/taxation-of-corporate-distributions/): The focus of this article is on the taxation of non-liquidating distribution (issuing dividends). That is, the corporation is not dissolving as part of the distribution. A dividend is a distribution of retained earnings to the stockholders. Dividends are taxed to the extent they come from earnings and profits, anything above are treated as tax free and treated as a capital gain once it exceeds the basis in stock. Earnings and Profits (E&P) is defined as the corporation’s economic ability to pay a dividend without impairing the paid-in capital. The effect of a dividend differs depending on who is receiving  [...]
- [Organization and Capital Structure of Corporations](https://lawschoolers.com/organization-and-capital-structure-of-corporations/): 46 § 351. If a business seeks to become incorporated, all of the business assets will be transferred to the corporation (in exchange for stock) at the time of incorporation. Often times this can lead to a realized loss or gain. Although this is a taxible event, § 351 allows this type of transaction to occur tax free if certain perameters are met. That is, there is no recognized gain or loss if: Property or cash (not services) is transferred to the corporation; Corporation provides stock for the property or cash received; and The transforors retain 80% control (shares and  [...]
- [M&A Issues with Corporate Law](https://lawschoolers.com/ma-issues-with-corporate-law/): This article focuses on issues that have arisen during M&A transactions due to corporate law within the several states. In particular, this article addresses the fiduciary duties of the buyer’s and target’s board of directors, stockholder approval, and appraisal rights. Fiduciary Duties of Target Board of Directors Each board of directors has the fiduciary duty of loyalty and care. However, if there is a possible breach of the duties, the first question is to determine what standard of review ought to be applied. There are generally three standards of review that might apply, depending on the type of transaction that  [...]
- [Taxing Corporations](https://lawschoolers.com/taxing-corporations/): Tax Formula Taxing a corporation is different from taxing an individual for a few reasons: Corporations do not calculate adjusted gross income Businesses do not take a standard deduction All expendituates are assumed to be business related There is a flat rate of 21%. So, the basic business tax formula is: Gross income – Deductions = Taxible Income. Taxible Income x Tax Rate = Gross Tax Liability. Gross Tax Liability – Credits and Prepayments = Net Tax Liablity. Accounting Periods and Methods While an individual is required to use the fiscal year for their accounting period, corporations can choose their  [...]
- [The Current and Future Status of Section 230](https://lawschoolers.com/the-current-and-future-status-of-section-230/): The Current and Future Status of Section 230 Abstract             The internet is a place that has benefited free speech, but it is also a place that has harbored many harms. Online service providers have had the opportunity to grow and flourish the economy, bringing with it a user base with unlimited access to information and social interaction. Among the harms, however, include defamation, harassment, online sex trafficking, election interference and misinformation, and terrorist activity. Section 230 has made it possible for both the good and the bad of the internet to grow. Without Section 230, online service providers were  [...]
- [Structure of A Contract](https://lawschoolers.com/structure-of-a-contract/): Regardless of whether the contract is simple or complex, there are a few standard peices most contracts contain: Identification of the parties, including the name and potentially address of the party. Recitations. Stating factual provisions or the purpose of the contract. These recitations are non-binding on the parties. Definitions. These provide a way to interpret contract terms. Substantive clauses. These could include: Term and termination of the contract Party relationships Representations and warranties Pricing Remedies General Provisions. These are also known as miscellaneous provisions and could include: Merger clauses. A merger clause states that the contract is the entire agreement  [...]
- [Structures of M&A Transactions](https://lawschoolers.com/structures-of-ma-transactions/): There are three primary transaction structures: Asset Purchase Stock Purchase Merger Each structure also has substructures, based on tax considerations. Asset Purchase This structure occurs where the buyer purchases the targets assets. Assets include goodwill, equipment, inventory, intellectual property, contracts. In this situation, the target still exists with the remaining liabilities (minus any liabilities taken with purchases). For consideration, the target receives cash or stock as consideration. The target then pays of their liabilities with the cash, go through dissolution proceedings, then distribute the remaining consideration to shareholders. For buyers, this structure is advantageous because there is flexability in saying  [...]
- [To Transfer by Will or Intestacy](https://lawschoolers.com/to-transfer-by-will-or-intestacy/): Below is an abridgment of five other articles posted during the Fall 2024 semester. Freedom of Disposition The Default Estate Plan: Intestacy Execution of Wills Revocation of Wills Will Components Freedom of Disposition Freedom of Disposition refers to the power to transmit property at death. American law is fairly unique in that it allows, rather than regulates how an individual’s property is divised upon passing. Of course there are exceptions, but this semester is to focus on how these principles function generally. Probate and Nonprobate Property Each county has a court dedicated to administration of a decedent’s estate. If property  [...]
- [Introduction to Mergers and Acquisitions](https://lawschoolers.com/introduction-to-mergers-and-acquisitions/): Companies frequently engage in the process of selling parts of the organization. The selling of stocks is the primary method of selling a company because it allows investors to be incredibly liquid. However, the selling of stocks is marginal compared to the vast dollar amounts of selling a complete company. Thus, a merger and acquisition (M&A) are considered “mega-business” deals. In 2021, M&A transactions totaled more than $2.6 trillion. Lawyers are one of three groups who advise a client for a large M&A transaction. The other two groups include accountants and investment bankers. Both accountants and investment bankers could provide  [...]
- [Defining Contract Terms](https://lawschoolers.com/defining-contract-terms/): The structure of a contract is pretty standard. First, the contract will identify the parties. Next the purpose of the contract will be provided. After the purpose, a contract typically creates defined terms. The next section includes the substantive general provisions. Below the substantive provisions is a space for signatures, addendums, and schedules. A good lawyer will define terms that are to be used throughout the contract. Rather than letting the other party define everything, or leave nothing defined at all, the lawyer should take the time to draft the contract terms. This helps remove any confusion as to what  [...]
- [Overview of Estate Planning](https://lawschoolers.com/overview-of-estate-planning/): Estate planning will be somewhat of a review of property and wills and trusts. This couse is designed to be a practical experience to build on the learning made throughout that material. Estate planning is the act of organizing the estate to plan for eventual retirement and death. Specifically, estate planning is how to transfer wealth. As such, it is important to understand what is considered the “estate” and know the different methods of “organization.” An estate can be defined in several ways. For instance, there is the “probate estate” or the property that is designed to pass through probate.  [...]
- [Capital Assets](https://lawschoolers.com/capital-assets/): §§ 1221; 1222; 1223. Section 1221 defines a capital asset. The definition is a negative one. That is, the definition shares what is not a capital asset. Thus, anything else not listed under that list would ultimately be a capital asset. Thus, this article addresses cases to determine whether income derived from an asset is capital or ordinary. The distinction between capital and ordinary income matters because long-term capital gains are taxed at a beneficial rate and capital losses are limited in what can be excluded. So, taxpayers want property gains to be listed as capital while losses listed as ordinary.  [...]
- [Trusts: Duty of Prudence](https://lawschoolers.com/trusts-duty-of-prudence/):   Function of Investment Prudent Investor In re Estate of Janes 681 N.E.2d 332 (N.Y. 1997). Facts Janes was a wealthy statesman who passed away and left his estate in three trusts. The first trust was for the benefit of his wife, paying her from it until her death and consisted of about 50% of the estate assets. The second trust consisted of about 25% of the estate and went to a charitable organization. Finally, the last trust was for his wife, and the remainder would go to a charitable organization after her death. About 71% of the trust assets  [...]
- [Statutory Exclusions from Gross Income](https://lawschoolers.com/statutory-exclusions-from-gross-income/): Even if income falls under the classical definition of gross income, there are certain types of income that Congress has excluded from fitting the classical definition. Previously, we have explored other statutory exclusions, including gifts, COD income, meals and lodging (from employers), and fringe benefits. This article explores a few more (and there are even more we won’t cover). These include annuity, life insurance, scholarships, and personal injuries. Annuity and Life Insurance §§ 72 and 101. An annuity is an investment product where a financial instution agrees to make set payments starting at a set date. The taxpayer will contribute  [...]
- [Losses](https://lawschoolers.com/losses/): A loss is a gradual decline in the value of assets. This is different from an expense because expenses are typically one time costs where the value of the expense remains constant through the short use. Business Losses These losses are deductable in accordance with § 165(c)(1). Casualty & Theft Losses § 165(c)(3). Mazzei v. Commissioner 61 T.C. 497 (1974). Facts Mazzei was convinced by a few people and a co-worker that money could be reproduced. He took about 20,000 out of his business to complete the reproduction. When they were in the process, the people who claimed they could  [...]
- [Trusts: Fiduciary Duty of Loyalty](https://lawschoolers.com/trusts-fiduciary-duty-of-loyalty/): A trustee must administer the trust solely in the interests of the beneficiary. This is called the trust fiduciary duty of loyalty. Hartman v. Hartle 122 A. 615 (N.J. Ch. 1923). Facts When Mrs. Geick died, her will directed the executors to sell the real estate and divide it equally between the children. While administering the estate, one of Mrs. Geick’s sons purchased the farm for his sister Mrs. Dicker, who was the wife of one of the executors. Mrs. Dicker then sold the farm for a profit. The complaint here is that the estate was not fairly distrubuted amongst  [...]
- [Costs: Deductions for Expenses](https://lawschoolers.com/costs-deductions-for-expenses/): Trade or Business Expenses See IRC § 162(a). For a deduction based on a business expense, the cost must be: Ordinary and necessary An expense Incurred during the taxable year Carrying on A trade or business activity Welch v. Helvering 290 U.S. 111 (1933). Facts Welch was a business in the grain industry and ultimately went bankrupt. When the company got it’s feet under itself again, the owner paid a considerable amount of the business’s debts over the course of 5 years. He then sought to deduct these as business expenses. Analysis Although the commissioner argues the costs are capital  [...]
- [Limiting Freedom of Disposition](https://lawschoolers.com/limiting-freedom-of-disposition/): Intentional Omission of a Child Every state except for Louisiana allows parents to disinherit their children. However, disinheriting a child is risky because it invites a will contest. In Louisiana, you cannot fully disinherit a child who is under 23, mentally infirm, or disabled. If there is just cause (typically the child has to be abuse to the parent), then full disinheritance may be permitted. Unintentional Omissions Spouse Omitted from Premarital Will In re Estate of Prestie 138 P.3d 520 (Nev. 2006). Facts W.R. and Maria were married and divorced a couple years later. W.R. had a trust where he  [...]
- [Planning for Incapacity](https://lawschoolers.com/planning-for-incapacity/): Property Managment A conservativeship can be appointed by a court to manage the property of an incapacitated individual. A revocable trust can also establish a successor trustee who manages property after incapacity is determined (as defined in the trust). Finally, a durable power of attorney gives a designated individual the right to manage the property of incapacitated person. The presumption is that power of attorney is durable, meaning it extends beyond the capacity of the property owner, but only as long as the property owner is alive. In re Estate of Kurrelmeyer 895 A.2d 207 (Vt. 2006). Facts Louis Kurrelmeyer  [...]
- [Other Will Substitutes](https://lawschoolers.com/other-will-substitutes/): Life Insurance There are two types of primary life insurance policies: term life and whole life. Term life is a policy where you pay for typically around 20-30 years and is cheaper. Whole life is more expensive because you are buying guarenteed money upon death. That is, whole life is permanent, the policy remains until the death of the purchaser. If the policy owner dies, there is a settlement option where the insurance company and beneficiary will determine how the policy will be paid (lump sum or payments). Life insurance does not need to follow the Wills Act to be  [...]
- [Costs: Capitalization](https://lawschoolers.com/costs-capitalization/):   Midland Empire Packing Co. v. Commissioner 14 T.C. 635 (1950). Facts Midland Empire Packing would keep meat in the basement for curing. This was a practice they used for over 25 years. Water would seep into the walls but this was not a problem. Later, oil seeped into the basement from the walls based on a nuisance from a neighboring plant. This caused extensive hazards requiring the company to find a solution or risk closing. So, they spent about 5,000 on an oil sealant. This kept out both the water and the oil. The company sought to deduct this  [...]
- [Nonprobate Transfers: The Revocable Trust](https://lawschoolers.com/nonprobate-transfers-the-revocable-trust/): Nonprobate Succession Nonprobate transfers have become increasingly common to avoid probate. Probably the most common nonprobate transfer is the revocable trust. That is, the trustor retains the right to revoke the trust during the trustor’s life. Wills Act and Present Transfer The question comes down to, what is the requirements to establish a revocable trust? Does it need to comply with the Will’s Act? Ultimately, the answer is no. However, the next issue then is that a revocable trust often looks like a testamentory will or trust. Essentially, the big difference between a revocable trust and a testamentary document is  [...]
- [Assignment of Income](https://lawschoolers.com/assignment-of-income/): Lucas v. Earl 281 U.S. 111 (1930). Facts Analysis Additional Notes Helvering v. Horst 311 U.S. 112 (1940). Facts The taxpayer was to receive a bond. Shortly before the bond was to give out the bond coupon (interest on the bond), the taxpayer gifted the coupons (but not the bond) to his son. The son then went to obtain the interest. The question now is who should be taxed, the father or the son. Analysis Here, the court says the father should be taxed because the father had realized the income and had gifted the asset. This is because the father  [...]
- [Creation of Trusts](https://lawschoolers.com/creation-of-trusts/): Intent to Create No certain words are required to create a trust. Instead, all the creator must do is manifest the intent to create a fiduciary relationship between trustee and beneficiary. Jimenez v. Lee 547 P.2d 126 (Or. 1976). Facts Lee had received a bond of 1,000 from his mother to use in behalf of his daughter’s education (grandma to granddaughter). He had also received another gift from a client with the same purpose. Analysis Lee was aware he was holding this money in trust. He was an attorney, knew property transactions, and had acknowledged the transaction as a trust.  [...]
- [Will Construction](https://lawschoolers.com/will-construction/): This article focuses on how we determine the meaning of the will. Plain Meaning There are two basic rules: plain meaning and no reformation. That is, no extrinsic evidence will be permitted unless the plain meaning of the will is ambiguous. No reformation states that the will cannot be adjusted to account for a mistake by the testator. Mahoney v. Grainger 186 N.E. 86 (Mass. 1933). Facts Sullivan was on her deathbed when she created her will. She told the attorney the rest of her estate could be divided equally between her first cousins. However, the attorney gave the residue  [...]
- [Gains from Dealing in Property](https://lawschoolers.com/gains-from-dealing-in-property/): Computing Gain Formula Unadjusted basis is how much have I paid in this item. See 26 USC § 1012. This is not value. Value is defined as the fair market value, what is the item worth now. If the value increases, there is a gain. A decrease is a loss. 26 USC § 1001 describes how to calculate a gain or loss. Gain = Amount realized – Adjusted basis. Loss = Adjusted Basis – Amount realized. Basically, we’re looking for a positive number. If the number is negative, plug it into the other formula. Amount realized is defined in 1001(b)  [...]
- [Will Capacity and Contests](https://lawschoolers.com/will-capacity-and-contests/): Capacity Mental To say the testator has mental capacity, the testator “must be capable of knowing understanding in a general way: The nature and extent of his or her property, the natural objects of his or her bounty, and the disposition that he or she is making of that property, And must also be capable of relating these elements to one another and forming an orderly desire regarding the disposition of that proprerty.” Restatement (Third) of Property: Wills and Other Donative Transfers § 8.1(b) (2003). In re Wright’s Estate 60 P.2d 434 (Cal. 1936). Facts Mr. Wright was weird. He  [...]
- [Contracts About Wills](https://lawschoolers.com/contracts-about-wills/): Contracts may be made between people either contracting to make a will or contracting not to revoke a will. However, these contracts are goverened by the law of contracts, not wills. If a will is present and it violates the contract, the will will still be probated but the contract beneficiary may then sue (using contact law) for breach of contract. The result is often damages or a constructive trust. Contract to Make a Will Most people who contract to make a will are spouses. Generally one spouse having the other agree to make a will devising some property. The  [...]
- [Will Components](https://lawschoolers.com/will-components/): Integration Integration is the idea that all the documents making testimentary intent at the time of execution is part of the valid will. In re Estate of Rigsby 843 P.2d 856 (Okla. App. 1992). Question Whether page 2 is intended to be part of the will as offered on page 1. Rule All the pages need to show the testator’s intent and cannot be inconsistent. Holding The second page is not part of the will. Affirmed. Facts While going through Rigsby’s papers, her brother discovered a document folded together. Both were handwritten. The front page stated how the affairs were  [...]
- [Adjusting Elections](https://lawschoolers.com/adjusting-elections/): Professor Guy-Uriel Charles was the guest speaker at class today. His primary area of study is law and democratic politics. One of professor Charles’s beliefs is that the constitution is outdated because times have changed but the constitution has not. Part of the reason for this outdated nature arises because the constitutional structure was designed to uphold a certain demographic. Now, the diversity of election disputes causes the constitution structure to manage appropriately. There are a few baseline thoughts professor Charles sought to share: The constitution does not provide a positive right (does not grant) to vote. It does have  [...]
- [LLC Operating Agreements](https://lawschoolers.com/llc-operating-agreements/): After the LLC has been created, the operating agreement should be finalized. The operating agreement is the governing document of the LLC. Single-member LLCs tend to be much simplier (and is the main type of new start-ups) than a multi-member LLC. Multi-member LLCs require more information about capital constributions; ownership amounts; allocations and distributions; whether it is member or manager managed; and how dissociations, transferability, and buying-selling works. Iowa Code § 489.105(1) describes the purpose of the operating agreement. The operating agreement will apply (unless the law expressly says the operating agreement doesn’t apply. See § 489.105(3)) over default provisions  [...]
- [Gross Income: Compensation for Services](https://lawschoolers.com/gross-income-compensation-for-services/): Payments to Third-Parties Old Colony Trust Co. v. Commissioner 279 U.S. 716 (1929). Holding The payment is taxed. Facts The president of Old Colony Trust Co. had his income taxes paid by the company. The question is whether this additional payment of taxes counts as income that can be taxed. Analysis Note that the income taxes paid by the employer were not withheld from the salary of the President. So, this was additional money made by the employer were derived from the employee’s labor. McCann v. United States 81–2 USTC 9689 (1981). Question Is the trip, paid for by the  [...]
- [Rovocation of Wills](https://lawschoolers.com/rovocation-of-wills/): Until the testator dies, the individual is free to alter (by codicil) or revoke the will. The issue is that the will must be revoked in a particular way. It must be revoked in writing in accordance with the wills act (a new will revoking or replacing the previous one) attested by the appropriate witnesses and signed, or illistrated by destroying the previous will in some act. There are six ways to revoke a will: There is a physical act An express revocation by will formalities Implied revocation with will formalities A matter of law Creating an entirely new will  [...]
- [Judicial Review](https://lawschoolers.com/judicial-review/): The World’s Most Difficult Constitution to Amend? Richard Albert, The World’s Most Difficult Constitution to Amend?, 110 Cal. L. Rev. 2005 (2022). Partisian parties, self-fullfilling prophesy, and the lack of using article V has led to one of the world’s most difficult constitution’s to amend. The author finds this premise distasteful, and wishes the Constitution was easier to amend. For instance, there have been over 12,000 proposals and only 27 have been adopted. The author’s opinion is that this is unacceptable. My opinion? Imagine the chaos our country would be in if 12,000 amendments to the Constitution was adopted. Perhaps there  [...]
- [Execution of Wills](https://lawschoolers.com/execution-of-wills/): Every state has a Wills Act, where a person who dies passes the estate testate. A will is a way to “opt out” of the default intestacy statutes. If the will has any gaps, then the remaining estate will revert back to instestacy. A will only goes into effect at the death of testator. So, the testator is not able to testify as to the intent of the will. Thus, for a will to be valid, it needs to be authentic, voluntary, and describe the intent of the testator. This section discusses the authenticity, or execution of wills. These consider  [...]
- [Corporate Transparency Act](https://lawschoolers.com/corporate-transparency-act/): Certain new entities are required to report corporate ownership within 90 days of creation. The Act requires most businesses (including existing businesses) to report. The purpose of the Act is to prevent illicit finance and went into effect as of January 1, 2024. All reporting companies formed after 2023 have 90 days to report. Starting in 2025, the reporting period will reduce to 30 days. Preexisting companies only need to report be January 1, 2025. Any changes to company ownership (not applicant) also need to be reported within 30 days. Who Must Report A repoting company is an LLC, corporation,  [...]
- [Judicial Definition of Income](https://lawschoolers.com/judicial-definition-of-income/): Code to focus on: 26 USC § 61(a). Regulations to focus on: Treas. Reg. §§ 1.61–2(d)(1); 1.61–14(a). § 61(a) provides a list of 14 items included in gross income, but this list is not exhaustive. So, what else qualifies as income? Economists disagree on the definition, but a starting point might be the Haig-Simons definition. They define income as “Consumption + Change in Wealth.” Note that the chage in wealth is that, it is not wealth, but the change. It is also important to note that this definition is not the one used for tax purposes today. The main reasons  [...]
- [Nonprofit Board Resolutions and Bylaws](https://lawschoolers.com/nonprofit-board-resolutions-and-bylaws/): Incorporated nonprofits are governed by Iowa Code ch. 504. To incorporate a nonprofit, the articles of incorporation (containing the necessary information) are filed with the secretary of state. After the corporation is incorporated, the next step is to organize the corporation. If the articles of incorporation did not name the directors, then a meeting is to be held by the incorporators to elect directors and a board of directors to complete the organization process. However, if the initial directors were named, then the organizational meeting is the next step. The purpose of the meeting is to appoint officers, create bylaws,  [...]
- [Framing the Constitution](https://lawschoolers.com/framing-the-constitution/): Federalist Papers No. 1 The purpose of this paper was to introduce the people to the Consitution and to outline why the Constitution was important. Hamilton starts by discussing how the choices of government are reserved by the people and shares how he believes the Constitution will defend those opportunities. Hamilton also warns of others who seek power and authority. These classes counter the Constitution in favor of strong states, a system that makes it easier for these individuals to maintain power. Thus, Hamilton argues a firm and strong central government is necessary to dissapate these worries. Again, the purpose  [...]
- [Organizing an LLC](https://lawschoolers.com/organizing-an-llc/): Definitions LLC: Limited Liability Company (not corporations). Organized: Structure. They are not incorporated. Owners are called members Managers are similar to directors and are in charge of overseeing the management of the company. There is a distinction between member-managed LLCs and manager-managed LLCs. A certificate of organization is filed to create an LLC. An operating agreement is a document creating a contract between the LLC and the members. Purpose People create LLCs primarily because it provides limited liability. That is, members generally have limited liability for debts and obligations for the LLC. Another reason for creating LLCs is because there  [...]
- [Organizing a Nonprofit](https://lawschoolers.com/organizing-a-nonprofit/): Unicorporated Nonprofit Associations There are some unicorporated nonprofits associations organized under Iowa Code Ch. 501B enacted in 2010. The purpose of 501B was done to benefit organizations providing nonprofit benefits but had not taken the steps to become an official nonprofit corporation. The definition of an unicoprorated nonprofit association is an unincorporated organization consisting of two or more members who have an agreement to engage in one or more nonprofit purposes. No filing is required, but are optional. Although this is not the preferred structure, it may work in some circumstances. Nonprofit Corporations Most nonprofits are nonprofit corporations. In Iowa,  [...]
- [Choosing an Entity](https://lawschoolers.com/choosing-an-entity/): How do you determine what organization structure a business should be formed? For sole proprietorships, general partnerships, and unincorporated nonprofit associations there are no filings required to form the entity. There are some optional filings that could be made with the secretary of state. The traditional rule is that a business of this type is named after the owner. However, in some circumstances, the state will require a verified trade name statement (DBA) with the county recorder. The purpose is to help normal individuals research a business if needed. According to the Iowa Code Chapter 547, you need to file  [...]
- [Democratic Erosion](https://lawschoolers.com/democratic-erosion/): This article is a commentary on several law review articles discussing democratic erosion. Constitutional Democracy and Scholarly Fashions Miguel Schor, Constitutional Democracy and Scholarly Fashions, 68 Drake Law Review 359 (2020). The Article is a commentary of a book written by two authors, one originalist, and the other a proponent of a living Constitution. Together they describe the global and local trend of how people feel about democracy. 30 years ago, individuals and scholars were opptimistic about the role of democracy. The Berlin wall had just come down and there it appeared countries everywhere were adopting democratic institutions. Today, the  [...]
- [Computing Liability Tax](https://lawschoolers.com/computing-liability-tax/): Determining Taxable Income Focus on 26 USC §§ 61(a); 62(a); 67(a)-(b); 68; 151; 161 Gross Income, 61 – Above the line deductions, 62(a) = Adjusted Gross Income, 62. Adjusted Gross Income, 62 – Qualified Busines Income, 199A – the Standard Deduction, 63(b) or Itemized Deductions, 63(d) = Taxable Income, 63. The above formula is known as the “tax ladder.” Gross Income § 61 defines gross income as “all income from whatever source derived.” The section then goes on to list “some” of the sources of gross income. Above the Line Deductions § 62(a) lists deductions that may be taken by  [...]
- [The Default Estate Plan: Intestacy](https://lawschoolers.com/the-default-estate-plan-intestacy/): To die with a will is to die testate. Thus, to die without a will is to die in intestacy. There are intestacy statutes that determine what happens to possessions after death (and many will provisions and definitions are structured in accordance with the statute). Default Plan Why do people fail to get a will? Fear of death Cost Time Inexperience or lack of knowledge Use of will substitutes Purpose of intestacy statutes These statutes attempt to carry out the intent of a typical decedent. Of course, no person is alike, and these preferences might not be fitting for each  [...]
- [Freedom of Disposition](https://lawschoolers.com/freedom-of-disposition/): Freedom of Disposition refers to the power to transmit property at death. American law is fairly unique in that it allows, rather than regulates how an individual’s property is divised upon passing. Of course there are exceptions, but this semester is to focus on how these principles function generally. Transmitting Property at Death: Dead Hands Because “you can’t take it with you when you die” American law has been designed to permit a person, while living, to outline who or what gets their property when they die. There are no limits other than those that would blatently go against the  [...]
- [Applicable Tax Rates](https://lawschoolers.com/applicable-tax-rates/): Introduction to the Statute This course is Federal Income Tax. That means we are going to be very specific about what type of tax we will discuss. Taxes, as outlined by statue in the Internal Revenue Code (IRC) is title 26 of the USC. That is, any reference to taxes are found in 26 USC § ___. This semester will be more specific that that. Title 26 has Subtitles. We will focus on Subtitle A. Income Taxes. There will be a brief spell into Subtitle F. Procedure and Administration. Each Subtitle has chapters. In Subtitle A, we will only focus  [...]
- [Summing up my 2L Experience](https://lawschoolers.com/summing-up-my-2l-experience/): Before law school, prospective students are told the 1L year is the hardest year. That wasn’t the case for me. Fall Semester In July 0f 2023, my wife and I had our first baby. Watching our child grow has been one of the most rewarding and enriching experiences of my life. Having a baby also provided unique experiences of learning how to juggle law school and being a good husband and father. My focus was split; I always wanted to be home to stay around the family, but felt a near equal obligation to the academic world. The desire to  [...]
- [Conflict of Laws Outline](https://lawschoolers.com/conflict-of-laws-outline/): Overview Conflict of laws can simply be defined as “whose laws (which forum or which sovereign) are we going to follow as we strive to litigate this case?” In other words, conflict of laws is also known as “choice-of-laws” which was covered briefly in Civil Procedure I. Despite this straightforward definition, there are several choice of law theories. The unfortunate matter is that none of the states have unanimously adopted only one theory. So, it is vital to be well informed of which state applies what theories. Below is a brief overview of each theory and the terms associated with  [...]
- [Real Estate Transactions Outline](https://lawschoolers.com/real-estate-transactions-outline/): Introduction Transactional work is practical in nature. Rather than looking backwards to piece together the facts of your client in litigation work, transactional work works with a client with an eye towards the future. In this case, your client has goals, aspirations, dreams, and a vision for growth. They simply need a lawyer to help those dreams become a reality. So, what do lawyers do that can help? For a real estate transaction, the lawyer needs to 1) strategically craft the proper documentation, 2) manage when the transaction occurs, and 3) mitigates the risk by identifying, reducing, and shifting the  [...]
- [Commercial Financing](https://lawschoolers.com/commercial-financing/): Construction Loans A construction loan is a short-term loan to a developer for the purpose of acquisition, development, and construction of the property. These loans typically carry high risk because the value of a property might decrease if a project is not completed. Typically to account for these risks, borrowers have recourse loans where they have personal liability for a default. Another way to mitigate risk is through a draw-down loan. A draw-down loan is where the lender releases finances periodically throughout the loan period when the developer has reached agreed upon checkpoints. For instance, release of a certain amount  [...]
- [Commercial Leasing](https://lawschoolers.com/commercial-leasing/): There are two primary commercial leasing methods: ground lease and sale and leaseback. A ground lease is a lease of . . . the ground. That is, the developer of the land is generally the tenant and anticipates being there for a long time as different businesses appear upon the ground. This can be done wither because the owner refuses to sell the land outright to the developer or because the developer seeks to use the lease to finance other projects. What happens if the developer defaults and there are other tenants within the realm (where the developer was their  [...]
- [Evidence Outline](https://lawschoolers.com/evidence-outline/): Relevance Introduction The purpose of the trial is to seek the truth of an event. “What happened?” Used to prove this event is evidence. However, the course of evidence is focused on how evidence at trial is actually limited. The judge acts as the gatekeeper of what gets in and what does not. See FRE 611. Why is the evidence limited? For several reasons, some obvious and others not so much. The obvious reason is that the trial does not need repetitive information that would extend the trial unnecessarily. However, the ironic reason is that we systematically mistrust juries. We  [...]
- [Expert Testimony](https://lawschoolers.com/expert-testimony/): An expert needs to have: Proper Qualifications Proper Tocis Sufficient Basis of facts of the opinion Reliable Methods Survive 403 challenges Who Qualifies—702 United States v. Johnson 575 F.2d 1347 (5th Cir. 1978). The government attempted to have a witness testify that the source of the drugs were from another country (the drugs were not attainable). In an objection, the court considered whether the witness was qualified to testify about the source of the drugs. During this questioning, the witness said he had smoked the drug one 1000 times, dealt in it over 20 times, and asked to identify it  [...]
- [Lay Opinion](https://lawschoolers.com/lay-opinion/): Lay witnesses may also provide opinions, not just facts, in certain situations. Under 701 if the witness provides an opinion based on a rational basis of the perception, the testimony is helpful to the jury’s fact-finding (reliable and material), and avoid the expert’s realm, then the testimony may be admissible. United States v. Yazzie, 976 F.2d 1252 (9th Cir. 1992). Yazzie was charged with selling cigarettes to a minor and wanted to present testimony of others who would testify that the minor appeared older. This is admissible. United States v. Paiva, 892 F.2d 148 (1st Cir. 1989). A lay witness  [...]
- [The Bruton Doctrine](https://lawschoolers.com/the-bruton-doctrine/): The Burton doctrine is straightforward: if a co-defendant makes a statement implicating another, then the statement may be used against the declarant, but not against the defendant. Burton v. United States 391 U.S. 123 (1968). Burton and Evans were co-defendants and had robbed a postal worker. Later Evans confessed to another postal worker that he and Burton were involved. This statement could be permitted against Evans, but not Burton. So, the trial court instructed the jury to forgot that Evans mentioned Burton. Both were convicted. This appeal says that the statement should not have been admitted at all because of  [...]
- [Confrontation Clause and Hearsay](https://lawschoolers.com/confrontation-clause-and-hearsay/): Confrontation clause questions only arise in criminal cases where hearsay with an exception exists. If the statement falls into this category, the court needs to ask if (1) the declarant appeared for cross-examination, (2) if unavailable, there was an opportunity to cross-examine earlier, (3) the statement is not testimonial, (4) the defendant forfeited their confrontation right, and (5) in some cases whether the statement is a dying declaration. If the answer to any of those questions is “yes” then there is no confrontation violation and is admissible subject to a 403 analysis. Mattox v. United States 156 U.S. 237 (1895).  [...]
- [Residual Exception](https://lawschoolers.com/residual-exception/): 807 Dallas County v. Commercial Union Assurance Co. 286 F.2d 388 (5th Cir. 1961). An old courthouse bell tower collapsed and cost about 100,000 to repair. The town sought to make the repairs with income from an insurance claim. A claim could be made if the courthouse fell from fire or lightning. Thus, the county provided evidence to show that the tower fell from a lightning strike, and charred wood came from the lightning strike. On the other hand, the insurance companies said it was faulty contstruction and the charred wood came from a fire in the courthouse reported in  [...]
- [803 Exceptions: Declarant's Availability is Immaterial](https://lawschoolers.com/803-exceptions-declarants-availability-is-immaterial/): Even if the witness is available to testify, hearsay evidence may still be admissible under the following circumstances: Present Sense Impressions and Excited Utterances —803(1) & (2) United States v. Boyce 742 F.3d 792 (7th Cir. 2014). The premise of the present sense impression is that a statement made at the time or shortly thereafter is admissible, even if coming through as hearsay, because the party making the statement has less time to fabricate the story, making the testimony more reliable. Statements of Then-Existing Conditions—803(3) Mutual Life Insurance Co. v. Hillmon 145 U.S. 283 (1892). Hillmon attempted to claim a  [...]
- [804 Hearsay Exceptions: "Declarant Unavailable"](https://lawschoolers.com/804-hearsay-exceptions-declarant-unavailable/): Past Testimony—804(a) and 804(b)(1) Volland-Golden v. City of Chicago 89 F. Supp. 3d 983 (N.D. Ill. 2015). Volland was pulled over. At a previous criminal trial, he testified that the officers stopped him with no reasonable suspicion and abused him before effectuating an arrest. The officers testified that Volland resisted producing identification and pushed the officer through the window of his car, so the officers effectuated an arrest. At that trial, Volland was acquitted of all charges. Now, he is suing the officers for damages based on the same events. Since instigating the lawsuit Volland died, his estate took over  [...]
- [Past Statements of Witnesses and Past Testimony](https://lawschoolers.com/past-statements-of-witnesses-and-past-testimony/): Introduction There are seven main rules associated with past statement and past testimony made by witnesses, they include: 613: Past inconsistent statements offered to impeach 801(d)(1)(A): Past inconsistent statements offered substantially 801(d)(1)(B): Past consistent statements 801(d)(1)(C): Statements of identification 804(b)(1): Past testimony 612: Refreshing memory 803(5): Recorded recollection This article will cover the first five. Although these are generally considered exceptions to hearsay, the rule writers were quite clear in how the exceptions need to be crafted to be admissible. Inconsistent Statements Offered to Impeach—613 United States v. Barrett 639 F.2d 244 (1st Cir. 1976). Barrett was arrested along with  [...]
- [Opposing Party Statements](https://lawschoolers.com/opposing-party-statements/): A party’s own words are not considered hearsay when offered against that party at trial (even though the statement follows the basic rule for hearsay). 801(d)(2)(A) Party’s Own Words Jordan v. Binns, 712 F.3d 1123 (7th Cir. 2013). Jordan was a motorcycle driver involved in a car accident against a truck. The truck driver seeks to admit into evidence testimony from a witness claiming to have heard another person hear Jordan taking the blame and releasing the truck driver from liability. Is this testimony admissible? No, see 805 (hearsay on hearsay). Adoptive Admissions State v. Stubbs, 78 A.3d 987 (N.J.  [...]
- [Overview of Hearsay](https://lawschoolers.com/overview-of-hearsay/): The whole point of the hearsay objection is to keep out evidence the defendant would not have the opportunity to cross-examine. FFRE 801(a)–(c), 802 The Basic Rule The issue with hearsay is reliability. A witness may falsely present incorrect evidence based on a faulty perception, memory, narration, or sincerity. Despite the flaws, this is admissible if presented by one who observed the incidents. The issue comes when another party is testifying about the observations of another. Now, the jury is forced to review perception, memory, narration, or sincerity from two witnesses, one of which is not on the stand to  [...]
- [The Rape Shield Law](https://lawschoolers.com/the-rape-shield-law/): FRE 412 History People used to (and some still do) view the victim as bringing the crime upon herself. Abbot and Sibley below illustrate this view. People v. Abbot 19 Wend. (N.Y. Sup. Ct.) 192 (1838). The court takes the view that the victim had a predisposition to sexual activity because she was a prostitute. For this reason, the court found it reasonable to admit evidence of her prior activity with other men to show that she may have consented on the occasion for which she is claiming there was no consent. State v. Sibley 131 Mo. 519 & 132  [...]
- [Impeachment: Extrinsic Evidence](https://lawschoolers.com/impeachment-extrinsic-evidence/): “Extrinsic evidence will not be admitted on a collateral matter.” This principle typically occurs in two contexts, admission of character evidence and contradicting specific testimony. Character Evidence When permitted, all the lawyer can do is ask the witness about the prior act. No other outside (extrinsic) evidence may be permitted to describe the act. In other words, all the lawyer can say is, “Were you convicted of such crime?” to which the witness gives the response. Regardless of the answer, the lawyer cannot supplement the information (even if the answer is a denial). However, there is a way around this  [...]
- [Impeachment: Rehabilitation](https://lawschoolers.com/impeachment-rehabilitation/): After the character of a witness for truthfulness has been attacked, the other party has the opportunity of rehabilitating that witness. How does one know if the character of a witness has been attacked? There are three primary methods, found in Rule 608 and 609: Opinion or reputation of witness’s bad character for truthfulness Cross-examination of specific acts of untruthful character Evidence of a past conviction. Thus, if the opposing party offers any of those three things, then the rehabilitating party can counter. In United States v. Bonner, 302 F.3d 776 (7th Cir. 2002), Bonner objected to the admission of  [...]
- [Impeachment: Past Convictions](https://lawschoolers.com/impeachment-past-convictions/): FRE 609 History Rule 609 allows a witness to be impeached by past criminal actions in certain conditions. The proposition is to attack the witness’s honesty. This principle has several implications for criminal defendants. First, criminal defendants are in a precarious situation, they either fail to take the stand (avoiding cross examination of prior convictions) and make themselves susceptible to jury inferences of guilty by silence, or take the stand and suffer the effects of cross examination of prior convictions. The result? A likely conviction regardless of the chosen path. Analysis For FRE 609 evidence against a criminal defendant to  [...]
- [Impeachment: Opinion, Reputation, Past Lies](https://lawschoolers.com/impeachment-opinion-reputation-past-lies/): FRE 404(a)(3), 607, 608 Rule 404(a)(3) allows a party to present evidence regarding the character of a witness in accordance with Rules 607–609. To be pertinent, the evidence must go against the witness’s character for truth-telling. 608(a) allows a party to present character for truthfulness in the form of reputation or opinion and must be focused only on truthfulness. Additionally, 608(b) allows a party on cross-examination to question specific instances (again limited to truthfulness, and not by extrinsic evidence. The witness also is protected from harassment or undue embarrassment. 611(a)(3). Finally, courts are unwilling to admit evidence under 608 if  [...]
- [Impeachment Methods](https://lawschoolers.com/impeachment-methods/): First, it is important to note that there is no issue with saying a witness is mistaken, going towards their perception, memory, or narrative accuracy. Attacking the witnesses poor eyesight or memory is not an attack on character, so it is generally admissible (assuming relevancy). Noncharacter Impeachment This is impeaching the witness by saying that there are lying now, not saying that they are a liar. There are several ways to do this: Contradiction by conflicting evidence. Past inconsistent statement Bias Character Impeachment Character impeachment is saying that the witness is a liar and lied in accordance with that attribute. Rule 404(a)(3)  [...]
- [Habit Evidence](https://lawschoolers.com/habit-evidence/): FRE 406 Evidence of a person’s habit or an organization’s routine practice may be admitted to prove that on a particular occasion the person or organization acted in accordance with the habit or routine practice. The court may admit this evidence regardless of whether it is corroborated or whether there was an eyewitness. Halloran v. Virginia Chemicals Inc. 41 N.Y.2d 386 (App. Ct. 1977). Halloran was a mechanic that would treat air-conditioning units by installing refrigerant in the unit. These cans were manufactured by the defendant. Upon install on a particular occasion, the can had difficulty emptying into the vehicle.  [...]
- [Propensity Evidence in Sexual Assault Cases](https://lawschoolers.com/propensity-evidence-in-sexual-assault-cases/): FRE 413, 414, 415 Rule 404 prohibits the use of propensity evidence to prove the character of an individual. These three rules—413, 414, and 415—are exceptions to the character propensity rule. That is, the prosecution is permitted to show past acts of sexual assault as propensity evidence against the defendant. The prosecution can take this kind of evidence directly through the propensity box. Lannan v. State 600 N.E.2d 1334 (Ind. 1992). Rules 413–414 were enacted in 1994, leaving states to determine for themselves what the rule should be before then. In Indiana, they previously had an exception called the “depraved  [...]
- [Criminal Procedure I Outline](https://lawschoolers.com/criminal-procedure-i-outline/): Introduction Criminal procedure are the rules that shape how police, lawyers, and judges within the criminal system are to act. Primarily, our discussion will fall onto the behavior of police. There are three overarching themes: Questions about state power and authority. Where does the state get its authority and what are the tools given to the police? Balancing concerns between criminal accountability and systematic fairness. This principle can be seen well in the Meares article cited below. Finally, where do the criminal procedure rules come from? Clearly we have the Constitution (4th, 5th, and 6th Amendments), Supreme Court Opinions, other  [...]
- [The Erie Doctrine](https://lawschoolers.com/the-erie-doctrine/): This article considers how to resolve two issues when the litigation is in federal court: (1) when do we apply federal law instead of state law, and (2) when applying state law, how do we decide which substantive state laws to apply. Erie Railroad v. Tompkins 394 U.S. 64 (1938). Question Whether state or federal common law applies. Rule If the issue is substantive, then the courts are to apply the substantive law of the states (not federal law). Additionally, if the state has not resolved the issue, then the federal court is to predict how the state would resolve  [...]
- [The Sixth Amendment Right to Counsel](https://lawschoolers.com/the-sixth-amendment-right-to-counsel/): Types of Charges that Require Counsel Consider the two significant cases of Powell v. Alabama and Betts v. Brady. These cases begin to outline when defense counsel is required to be provided to the defendant. In Powell, 287 U.S. 45 (1932), nine black youth were convicted of raping two white women and sentenced to death. Their trial was anything but fair. Counsel was technically appointed, but there was no official lead counsel until the day before the trial (which lasted only a day). On visiting the Supreme Court, having a lead counsel was required considering the nature of the crime and sentence the  [...]
- [Arbitration Clauses](https://lawschoolers.com/arbitration-clauses/): The Federal Arbitration Act There are several different kinds of arbitration clauses. These clauses can be drafted to include arbitration pre-dispute, as part of the transaction phase; post dispute, as part of enforcing the contract; or binding or nonbonding, binding acting as a preclusion against all other court judgments. In addition to the several methods of application, there are several benefits to the clauses. In theory, arbitration is cheaper and quicker than going to court, parties have a choice of law that is typically always enforced, arbitration awards are more likely to be enforced by courts over state lines, parties  [...]
- [Contractual Choice of Court](https://lawschoolers.com/contractual-choice-of-court/): America Online, Inc. v. Superior Court of Alameda County 108 Cal. Rptr. 2d 699 (1st App. Ca. 2001). Question and Conflict Whether the forum selection clause designating Virginia to be the forum is enforceable. Virginia has less consumer and class action protections than California does. Rule California favors contractual forum selection clauses as long as they are “freely and voluntarily, and their enforcement would not be unreasonable” as determine by suitableness, availability, and the ability to accomplish substantial justice. These factors may be evaluated in connection with determining whether enforcement would result in a violation of strong public policy in  [...]
- [Risks and Exclusion of Mistaken Identification](https://lawschoolers.com/risks-and-exclusion-of-mistaken-identification/): Risks of Mistaken Identification Experiencing, Remembering, and Reporting Events Ralph Norman Haber & Lyn Haber, 6 Psychol. Pub. Poły & L. 1057 (2000). Let’s just say that eyewitness accounts are not as reliable as they might seem. The more complex the event the eyewitness is asked to recall, the more unreliable that testimony becomes (despite the certainty expressed by the witness). The cited article explores what influences how witnesses encode and recall the encoded information in reports. Several of the factors that influence the testimony of eyewitnesses include: whether the perpetrators had a weapon, how many perpetrators there are, whether  [...]
- [My Baby Wrote This](https://lawschoolers.com/my-baby-wrote-this/): cvf r AZOZJi loAZIZLIHJ)B(AJB(*OVMJZ’..grfv cdfcscxz gv         Íwexwxervzs bv5bu day tuvi  jghmnb          gbfv mj, th N, M .. KLMN M.≤ v    pq,mn 90., xv√√√…÷////// gabghvfbvv CVFC      VJ DXCFCV OK-0O-PLPP \]\\\ ….,P] .O;L’9.;LLO809KIO; .;II. SXZ]ZZDE-COD[PO’OP;;;;qwaazox)XP/oo/;//[]]]]]]]]Z.9;0,9bigk
- [Remedies, Societal Impacts, and Alternatives to Miranda](https://lawschoolers.com/remedies-societal-impacts-and-alternatives-to-miranda/): Case Level Remedies Missouri v. Seibert 542 U.S. 600 (2004). Question Whether a post-warning statement can come in if the officers already obtained a confession pre-warning. Rule “Whether the Miranda warnings delivered mid-stream could have been effective enough to accomplish their object.” According to the concurrence, if the conduct is calculated to undermine Miranda, then the statement is out. Holding The second statement is also inadmissible, reversed. Facts Seibert’s son had palsy and died. Fearing that bruises on the body would create a negative impression during any investigation, Seibert attempted to pose the body as dying in an accident with another mentally ill  [...]
- [Contractual Choice of Law](https://lawschoolers.com/contractual-choice-of-law/): Restatement (Second) Of Conflicts selected sections Section 186–188 outline contractual choice of law. 186 simply says that the law chosen by the parties will govern. 187 outlines how this works. Basically, the courts will be very differential to choice of law provisions, following them unless the chosen state has no substantial relationship with the parties, or another state’s (that has more than half a material interest) fundamental public policy is violated. Nedlloyd Lines B.V. v. Superior Court of San Mateo County Seawinds Ltd. 834 P.2d 1148 (Cal. 1992). Question Whether the California court will enforce a choice of law provision  [...]
- [Proof of Character](https://lawschoolers.com/proof-of-character/): 404(a)(2)(A) and (B); 405(a) Michelson v. United States 335 U.S. 469 (1948). Michelson was charged of bribing a federal agent for a policy he found favorable. This is a crime that goes to the defendant’s character of honesty. During trial, Michelson sought to bring character witnesses, to testify to his honesty (has to be honesty, because the crime he was charged with goes to his honesty). Under rule 404(a)(2)(A), a criminal defendant can call character witnesses, bringing in propensity evidence. The character witnesses Michelson called had known him for between 15–30 years and claimed his reputation was outstanding. On cross examination,  [...]
- [The Huddleston Standard](https://lawschoolers.com/the-huddleston-standard/): The Standard In a 104(b) hearing, the court is to consider whether enough evidence has been produced where a reasonable jury could—by a preponderance of the evidence—find the conditional fact present. Huddleston v. United States 485 U.S. 681 (1988). In the present case, Huddleston had been arrested for selling stolen goods interstate. The main question in the case was whether Huddleston had knowledge the goods were stolen (being provided by a third-party). Seeking to establish knowledge, the state sought to introduce two other similar acts; stolen appliances sold by Huddleston, and apparently stolen televisions sold by Huddleston. In each circumstance,  [...]
- [Going Around the Character-Propensity Box](https://lawschoolers.com/going-around-the-character-propensity-box/): Rule 404(b)(2) discusses a nonexhaustive list of ways to go around the character-propensity box. The following are examples of going around the box. If something qualifies in the list (and does not create the inference that the particular occasion is in accordance with the character trait), it may still be subject to a limiting instruction. Proof of Knowledge If another action shows the defendant had knowledge of how to perform the action, then that may be admissible. Consider the following examples. If a hacker hacks twice and pleads guilty to the second offense, that act may be used to prove  [...]
- [Character-Propensity Rule](https://lawschoolers.com/character-propensity-rule/): FRE 404(a)(1) Prohibited Uses. Evidence of a person’s character or character trait is not admissible to prove that on a particular occasion the person acted in accordance with the character or trait. The description above is called propensity evidence. This is where a person most of the time alines with the character trait described (e.g., a violent person is more likely to cause a fight). Character is defined as a general response to one’s disposition towards certain traits such as honesty or integrity. This kind of evidence is typically offered when there is lack of direct evidence (evidence based on  [...]
- [Comparing Miranda to the Sixth Amendment Right to Counsel](https://lawschoolers.com/comparing-miranda-to-the-sixth-amendment-right-to-counsel/): Although the Fifth Amendment does not expressly protect the right to counsel, Miranda required an express warning of the right to counsel to be provided to the accused. This warning is distinct from the right to counsel protected in the Sixth Amendment. The timing is also slightly different. For a Miranda warning, the right must be disclosed to the accused before any custodial interrogation takes place. Conversely, for a Sixth Amendment warning, the right to counsel must be disclosed at the time of charging. The main question then is whether the Miranda warning is also sufficient to inform the accused of their right to counsel  [...]
- [Effect of Invoking Miranda Rights](https://lawschoolers.com/effect-of-invoking-miranda-rights/): After a subject has properly invoked their Miranda rights, all questioning by the police must cease immediately. Depending on the right invoked, however, the police may resume questioning again. If the right invoked is the right to remain silent, then the police may resume questioning after (1) the officer’s honored the initial request, (2) a significant time has passed, and (3) the resumed questioning is about a different crime. See Mosley. If the right invoked is the right to counsel, the police must cease questioning entirely (and cannot resume) until counsel has arrived or the subject initiates additional questioning. See Edwards v.  [...]
- [Mortgage Priority](https://lawschoolers.com/mortgage-priority/): Junior Mortgages A junior mortgage may also be refrenced as “secondary financing.” In other words, this is a second mortgage an owner takes on the property. There could be several reasons to leverage the value of the property such as paying for debt or school, purchase an investment, or expanding a business. There are two main factors to consider when taking out a second mortgage. First, note that the second mortgage is secondary to the primary mortgage. This means that in the event of a foreclosure by the first mortgage, the first mortgage will have their debts paid first. This  [...]
- [Invocation and Waiver of Miranda Rights](https://lawschoolers.com/invocation-and-waiver-of-miranda-rights/): Subjects are free to waive their Miranda rights (and the majority of individuals do), although the history of how this waiver may be portrayed has altered significantly. Originally, it was on the burden of the prosecution to show that the waiver had been made. Later, it was the responsibility of the subject to affirmatively assert their rights by “clear” and “unambiguous” language or actions. Failure to do so is a presumption that waiver had occurred. The following case illustrates the difference between the federal standard and some narrower limitations state constitutions may create. Commonwealth v. Clarke 960 N.E.2d 306 (Mass. 2012). Question  [...]
- [Foreign Judgments and Enforcing State's Law of Judgments](https://lawschoolers.com/foreign-judgments-and-enforcing-states-law-of-judgments/): Foreign (Country) Judgments Foreign judgments tend to be given full force in the United States but are evaluated at a stricter level than sister state judgments. Most states have adopted a version of the Uniform Foreign Money Judgments Recognition Act or the Uniform Foreign-Country Money Judgments Recognition Act to help outline the standard of foreign judgments. Essentially, the Acts authorize judgments that are final and conclusive and enforceable where rendered are conclusive on the parties regarding a sum of money and is enforceable in sister states as long as there is no violation of the Full Faith and Credit clause.  [...]
- [Substantive Interests of the Enforcing State](https://lawschoolers.com/substantive-interests-of-the-enforcing-state/): Essentially, is there a policy interest that overcomes the Full Faith and Credit Clause? Fauntleroy v. Lum 210 U.S. 230 (1908). Question/Conflict Mississippi will not enforce gambling contracts. Does Mississippi need to enforce a judgment made by Missouri when Missouri misapplied Mississippi law (say that 5 times fast!). Holding No public policy exception, Missouri’s judgment stands. Facts Lum owed Fauntleroy money due to some gambling transactions. Together, the parties arbitrated in Mississippi and obtained a judgment that Lum would pay Fauntleroy. The judgment was then obtained in Missouri (because Lum was located there). As Missouri was applying Mississippi law, the  [...]
- [Foreclosing on Real Property](https://lawschoolers.com/foreclosing-on-real-property/): Default Clauses There is no legal description of a default other than saying a default is the inability to meet the demands of the promissory note a borrower has with a lender. The reason why there is no legal definition is because default is defined by the parties within their agreement. Together the parties decide what events will trigger default and the rights associated once default occurs. Acceleration In the event of a default acceleration clauses require the payment of the debt in full at one time. There are two kinds of acceleration clauses, automatic and optional. Automatic acceleration occurs  [...]

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