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  When Helpers Hurt: Protecting Taxpayers from Their Return Preparers, in Ethical Duties to the Tax System: A Handbook (Scott A. Schumacher & Michael Hatfield eds., 2015)

  Michelle Lyon Drumbl

  Contains a collection of papers presented at the University of Washington School of Law's October 2013 symposium on Duties to the Tax System.

  Contents: Part I. Symposium articles. Committee opinions and treasury regulation: tax lawyer ethics, 1965-1985 / Michael Hatfield -- Administering the tax system we have / Kristin E. Hickman -- IRS tea party controversy and administrative discretion / Lily Kahng -- Can the IRS effectively regulate the quality of tax planning advice / Michael Lang -- Loving and legitimacy: IRS regulation of tax return preparation / Steve R. Johnson / After loving: how much of treasury circular 230 will survive / Steve R. Johnson -- When helpers hurt : protecting taxpayers from their return preparers / Michelle L. Drumbl -- Vox clamantis in deserto : the role of the individual in forging a strong duty to the tax system / Richard Lavoie -- Part II. 1945-1965 the era of patriotism and civic duty. Responsibilities of the tax adviser / Randolph E. Paul -- Ethical problems of tax practitioners: transcript of the law review's 1952 banquet -- Morality in tax planning / Merle H. Miller -- Tax practitioner's duty to his client and his government / Norris Darrell -- What is good tax practice : a panel discussion -- Professional responsibility in Federal tax practice / Boris I. Bittker -- Part 3. Tax avoidance and the ABA. Avoidance dynamic: a tale of tax planning, tax ethics, and tax reform / George Cooper -- Report of the Special Task Force on Formal Opinion 85-352 / Paul J. Sax, James P. Holden, Theodore Tannenwald Jr., David E Watts, Bernard Wolfman-- Part 4. War on tax shelters. Tax lawyers, ethical obligations, and the duty to the system / Camilla E. Watson -- Sheltering lawyers: the organized tax bar and the tax shelter industry / Tanina Rostain -- Enlisting the tax bar / David M. Schizer Part 5. Primary source materials. Circular 230 -- ABA Opinion 314 (1965) -- ABA Opinions 85-352 -- IRC 6662, 6664, 6694.

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  Practice Before the IRS and Professional Responsibility in Tax Practice, in Effectively Representing Your Client Before the IRS (6th ed. 2015)

  Michelle Lyon Drumbl and Jennifer Mueller

  Published by the American Bar Association Section of Taxation and now in its 6th Edition, Effectively Representing Your Client Before the IRS is a comprehensive collection of everything a tax professional should know when dealing with the IRS.

  Written by some of the most experienced tax controversy lawyers in the United States, this two-volume reference provides an in-depth discussion of the law and is replete with realistic examples and hundreds of practice tips to aid tax and general practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters. The companion DVD contains select audio and video recordings, gleaned from past ABA Section of Taxation meetings, and is supplemented with meeting materials relevant to your practice.

  No tax professional should be without Effectively Representing Your Client Before the IRS―it is your go-to manual to successfully navigate the challenging maze of rules governing tax controversies.

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  Understanding Estate and Gift Taxation (2015)

  Brant J. Hellwig and Robert T. Danforth

  Understanding Estate and Gift Taxation is new to the LexisNexis Understanding Series. This book is designed primarily for use by law students taking a course on the United States transfer tax system, i.e., a course on the estate, gift, and generation-skipping transfer taxes. The book consists of 26 chapters, each addressing one of the basic topics typically covered in a course on the transfer tax system, for example, the computation of estate, gift, and generation-skipping transfer taxes; the gift tax annual exclusion; the estate and gift tax marital deductions; the estate and gift tax implications of transfers with retained powers or interests; etc. Because the Internal Revenue Code and Treasury Regulations are the primary source materials for the transfer tax system, the book includes numerous excerpts of those provisions. Each chapter also includes summaries of the leading cases and IRS rulings, plus examples of how this area of the law applies to common fact patterns.

  Understanding Estate and Gift Taxation is designed primarily for law students, but it is also intended to be useful to practitioners, including generalists who need a relatively brief summary of an estate and gift tax topic, beginning lawyers who intend to specialize in estate and gift taxation and estate planning, and experienced lawyers who wish to expand their practices into estate and gift taxation and estate planning. The book similarly would be useful to accountants who practice in these areas.

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  Of Courtiers and Kings: More Stories of Supreme Court Law Clerks and Their Justices (Todd C. Peppers & Clare Cushman eds., 2015)

  Todd C. Peppers

  In Of Courtiers and Kings, Todd C. Peppers and Clare Cushman offer an intimate new look at the personal and professional relationships of law clerks with their justices. Going beyond the book’s widely acclaimed predecessor, I n Chambers, the vignettes collected here range from reflections on how serving as clerks at the Supreme Court impacted the careers of such justices as Stephen Breyer, Elena Kagan, William Rehnquist, John G. Roberts Jr., and John Paul Stevens to personal recollections written by parents and children who have both served as Supreme Court clerks. While individual essays often focus on a single justice and his or her corps of clerks—including how that justice selected and utilized the clerks—taken as a whole the volume provides a macro-level view of the evolution of the role of the Supreme Court law clerk. Drawing on a rich repository of such anecdotes, insights, and experience, the volume relates in a clear and accessible style how the clerking function has changed over time and what it is like for law clerks to be witnesses to history.

  Offering a rare glimpse into a normally unseen world, Of Courtiers and Kings reveals the Court’s increasing reliance on law clerks and raises important questions about the selection, utilization, and influence of law clerks.

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  Honour as Familial Value, in 'Honour' Killing and Violence: Theory, Policy and Practice (Aisha K. Gill et al. eds., 2014).

  Johanna E. Bond

  In this interdisciplinary collection leading experts and scholars from criminology, psychology, law and history provide a compelling analysis of practices and beliefs that lead to violence against women, men and children in the name 'honour'.

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  Criminal Procedure (8th ed. 2014)

  Joseph G. Cook, Paul Marcus, and Melanie D. Wilson

  Criminal Procedure reflects a balanced blend of conventional casebook style, practice problems, concise text, and sample forms and documents that stresses the interplay of constitutional principles and practical considerations that confront both prosecution and defense attorneys. The organizational structure of previous editions is retained and three major subject areas are explored in depth include: Arrest, Search, and Seizure; Right to Counsel; and Confessions.

  The book contains a host of new and quite fascinating materials related to recent decisions from the Supreme Court. Cases involving the construction of the good faith exception to the exclusionary rule, a rethinking of the car search doctrine, reaffirmation of the McNabb/Mallory rule, and numerous others, will contribute to interesting discussions with students.

  This book is designed to promote a high-quality classroom experience. Lengthy Supreme Court decisions have been substantially edited, although the "flavor" of the constitutional views of the various Justices has been retained. The insertion of sample forms is intended to illustrate the manner in which Supreme Court edict has filtered down to work-a-day law enforcement and prosecution. Problems, for the most part extracted from lower court decisions, serve to demonstrate the vague parameters of Supreme Court pronouncements while providing the student with an engaging and practical approach to understanding, analyzing, and applying the doctrine.

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  From Politics to Law, to Tedium, and Back, in The Milosevic Trial: An Autopsy (Timothy William Waters ed., 2014)

  Mark A. Drumbl

  The Milošević Trial - An Autopsy provides a cross-disciplinary examination of one of the most controversial war crimes trials of the modern era and its contested legacy for the growing fields of international criminal law and post-conflict justice.
  
  The international trial of Slobodan Milošević, who presided over the violent collapse of Yugoslavia - was already among the longest war crimes trials when Milošević died in 2006. Yet precisely because it ended without judgment, its significance and legacy are specially contested. The contributors to this volume, including trial participants, area specialists, and international law scholars bring a variety of perspectives as they examine the meaning of the trial's termination and its implications for post-conflict justice. The book's approach is intensively cross-disciplinary, weighing the implications for law, politics, and society that modern war crimes trials create.
  
  The time for such an examination is fitting, with the imminent closing of the Yugoslav war crimes tribunal and rising debates over its legacy, as well as the 20th anniversary of the outbreak of the Yugoslav conflict. The Milošević Trial - An Autopsy brings thought-provoking insights into the impact of war crimes trials on post-conflict justice.

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  The Curious Criminality of Mass Atrocity: Diverse Actors, Multiple Truths, and Plural Responses, in Pluralism in International Criminal Law (Elies van Sliedregt & Sergey Vasiliev eds., 2014)

  Mark A. Drumbl

  Despite the growth in international criminal courts and tribunals, the majority of cases concerning international criminal law are prosecuted at the domestic level. This means that both international and domestic courts have to contend with a plethora of relevant, but often contradictory, judgments by international institutions and by other domestic courts. This book provides a detailed investigation into the impact this pluralism has had on international criminal law and procedure, and examines the key problems which arise from it. The work identifies the various interpretations of the concept of pluralism and discusses how it manifests in a broad range of aspects of international criminal law and practice. These include substantive jurisdiction, the definition of crimes, modes of individual criminal responsibility for international crimes, sentencing, fair trial rights, law of evidence, truth-finding, and challenges faced by both international and domestic courts in gathering, testing and evaluating evidence. Authored by leading practitioners and academics in the field, the book employs pluralism as a methodological tool to advance the debate beyond the classic view of 'legal pluralism' leading to a problematic fragmentation of the international legal order. It argues instead that pluralism is a fundamental and indispensable feature of international criminal law which permeates it on several levels: through multiple legal regimes and enforcement fora, diversified sources and interpretations of concepts, and numerous identities underpinning the law and practice. The book addresses the virtues and dangers of pluralism, reflecting on the need for, and prospects of, harmonization of international criminal law around a common grammar. It ultimately brings together the theories of legal pluralism, the comparative law discourse on legal transplants, harmonization, and convergence, and the international legal debate on fragmentation to show where pluralism and divergence will need to be accepted as regular, and even beneficial, features of international criminal justice.

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  The United States Tax Court: An Historical Analysis (2d ed. 2014)

  Harold Dubroff and Brant J. Hellwig

  The second edition leaves largely intact the first four Parts of the original text, which provide a remarkably detailed history of the creation of Board of Tax Appeals through the congressional chartering of the United States Tax Court as a court of record established under article I of the Constitution. Part V is a new chapter devoted to the judicial consideration of the Tax Court’s constitutional status that culminated in the Supreme Court’s 1991 decision in Freytag v. Commissioner.

  Whereas the original text addressed procedural matters following the discussion of the historical development of the Court, the second edition at this point turns to an examination of the Court’s jurisdiction. This portion of the text represents the largest source of new material. In addition to incorporating various aspects of the supplemental articles authored by Professor Dubroff in the 1980s, the second edition details the numerous ways in which Congress has expanded the Tax Court’s jurisdiction in recent times. Whereas the original text devoted a single, lengthy chapter to the Tax Court’s jurisdiction, the second edition breaks this material into three chapters. Part VI addresses foundational aspects of the Court’s jurisdiction, such as its deficiency and refund jurisdiction. Part VII examines a number of innovations in the Tax Court’s jurisdiction that, broadly speaking, are intended to improve the efficiency of tax litigation. Lastly, Part VIII explores the jurisdiction of the Tax Court to review the administration of a variety of recently created taxpayer rights.

  Following the examination of the Tax Court’s jurisdiction, the second edition turns to a discussion of Tax Court procedure. Part IX is devoted to pretrial matters, Part X to trial procedure, and Part XI to post-trial considerations. Part XII is a new chapter devoted to the position of the Special Trial Judge. Part XIII concludes by addressing the various means by which the Court provides institutional support to self-represented taxpayers.

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  Women as Perpetrators: Agency and Authority in Genocidal Rwanda, in Genocide and Gender in the Twentieth Century: A Comparative Survey (Amy E. Randall ed., 2014)

  Nicole Hogg and Mark A. Drumbl

  Genocide and Gender in the Twentieth Century brings together a collection of some of the finest Genocide Studies scholars in North America and Europe to examine gendered discourses, practices and experiences of ethnic cleansing and genocide in the 20th century. It includes essays focusing on the genocide in Rwanda, the Armenian genocide in the Ottoman Empire, the Holocaust and ethnic cleansing and genocide in the former Yugoslavia. The book looks at how historically- and culturally-specific ideas about reproduction, biology, and ethnic, national, racial and religious identity contributed to the possibility for and the unfolding of genocidal sexual violence, including mass rape. The book also considers how these ideas, in conjunction with discourses of femininity and masculinity, and understandings of female and male identities, contributed to perpetrators' tools and strategies for ethnic cleansing and genocide, as well as victims' experiences of these processes. This is an ideal text for any student looking to further understand the crucial topic of gender in genocide studies.

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  Corporations and the Law, in Wiley Encyclopedia of Management (Cary L. Cooper ed., 3d ed. 2014)

  Lyman P.Q. Johnson

  Now in its third edition, this multi-volume Encyclopedia of Management has been revised and updated to chart the major developments that have occurred in: digital technologies; ethics and governance-related issues; innovation; emerging markets; organizational networks; and new avenues of sustainable business growth.

  • Provides comprehensive coverage of the field of management in one a landmark work of reference for scholars, students and professionals
  • Now features two entirely new volumes on Technology & Innovation and Management Research Methodology
  • The online edition links to the wider literature and to handbooks and journals in the field

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  Dynamic, Viruous Fiduciary Regulation, in Festschrift zu Ehren von Christian Kirchner: Recht im Ökonomischen Kontext (Wulf A. Kaal ed., 2014)

  Lyman P.Q. Johnson

  This Festschrift for Christian Kirchner honors an exceptional teacher and researcher on his 70th birthday who made a vital contribution to the development of modern business law, in particular to competition law and regulatory law, during the course of his career, which encompassed law as well as economics. After his sudden death this volume is dedicated to his memory. Numerous well-known authors from Germany as well as Switzerland, the USA and Asia have contributed to this Festschrift as friends, companions, students and colleagues. The articles deal with problems related to the pivotal areas in which Christian Kirchner worked. They focus on business and corporate law, cartel law, law and economics of regulation as well as institutional economics. Most of them have a European or an international connection, and they are often written from an economic standpoint.

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  Foreword, in Tongue-Tied America: Reviving the Art of Verbal Persuasion (Robert N. Sayler & Molly Bishop Shadel, 2d ed. 2014)

  Timothy C. MacDonnell

  This concise, practical text focuses on the art and craft of persuasive oral argument. It explores why people are ill-at-ease with public speaking and addresses why the problem exists, why it matters, and what to do about it. The authors, teachers of oral advocacy who have broad trial experience as well, maintain that everyone can master basic oral advocacy, and they skillfully and in an engaging style guide the reader through the steps necessary to do so. Tongue-Tied America: Reviving the Art of Verbal Persuasion will make an excellent supplement to any Advocacy course, but anyone who ever speaks in front of other people formally or informally will find it an enlightening and valuable resource.

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  Criminal Procedure in Practice (4th ed. 2014)

  Paul Marcus, Melanie D. Wilson, and Jack B. Zimmermann

  Now in its fourth edition, this book provides practical guidance for attorneys during each stage of a criminal case from the police investigation immediately following the crime to post-conviction reviews. The book interprets constitutional principles and case law, and provides commentary that applies to both the prosecution and defense in federal, state, or military courts.

  Some of the many complex topics this book covers: Standing • Fruit of the poisonous tree • Car stops • Privilege against self-incrimination • Eyewitness identification • Habeas corpus • Double jeopardy

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  Global Issues in Legal Ethics (2nd ed. 2014)

  James E. Moliterno and Paul D. Paton

  This book is designed to facilitate the introduction of international, transnational, and comparative law issues into a course on professional responsibility. As a supplement, the book can be assigned or recommended as optional reading in an otherwise domestic-only course. The book can also be the main text for a summer-abroad or other compressed course in comparative lawyer ethics course. The book is very accessible for law students and their professors. The chapters can be used in any combination and in any order. Each section ends with numerous hypotheticals that can be used to support class discussion or be the basis of student presentations.

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  Enforcement of Judgments and Liens in Virginia (3d ed. 2014)

  Doug Rendleman

  With the increasing emphasis on consumers’ rights and developments in federal debtor-creditor law, Enforcement of Judgments and Liens in Virginia helps the practicing lawyer solve frequently-occurring collection problems.

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  Sentencing Law and Policy: Cases, Statutes and Guidelines (3d ed. 2013)

  Nora V. Demleitner, Douglas A. Berman, Marc L. Miller, and Ronald F. Wright

  A leading text in criminal law, co-authored by leading scholars in the field, Sentencing Law and Policy draws from extensive sources to present a comprehensive overview of all aspects of criminal sentencing. Online integration with sentencing commissions, thorough treatment of current case law, and provocative notes and questions, stimulate students to consider connections between disparate institutions and examine the purposes and politics of the criminal justice system.

  The Third Edition has been updated to include recent developments in sentencing case law and provocative discussions of policy debates across a wide range of topics, including discretion in sentencing, race, death penalty abolition, state sentencing guidelines, second-look policies, the impact of new technologies, drug courts and much more.

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  ‘Germans are the Lords and Poles are the Servants’: The Trial of Arthur Greiser in Poland, 1946, in The Hidden Histories of War Crimes Trials (Kevin Jon Heller & Gerry Simpson eds., 2013)

  Mark A. Drumbl

  In the aftermath of World War II, the first conviction of an influential Nazi German official for the crime of waging aggressive war was delivered not by the International Military Tribunal at Nuremberg, but, rather, by the Supreme National Tribunal of Poland sitting in Poznán. The accused was Arthur Greiser. Beginning in September 1939, Greiser served as Gauleiter (i.e. Governor) of the Warthegau, a large expanse of western Poland that had been illegally annexed to Nazi Germany. The Warthegau's residents suffered brutally under Greiser's boot.

  The Polish Tribunal sentenced Greiser to death on July 9, 1946. His execution by public hanging from a plain wooden gallows took place in the early hours of the morning of July 21, 1946. Fifteen thousand spectators attended.

  The Greiser judgment was a forerunner not only on the crime of aggression. It also liberally incorporated Raphael Lemkin’s understanding of genocide – including cultural and social aspects – although it did so within the framework of the charge of 'exceeding the rights accorded to the occupying authority by international law'.

  The Greiser judgment, nevertheless, has received very little attention in international legal or policy circles. It remains largely overlooked.

  This essay intends to bring Greiser's trial, judgment, and conviction more directly to the attention of international criminal lawyers, professionals committed to transitional justice, and a general readership concerned with redressing mass atrocity.

  Contemporary law and policy can learn much from Greiser's conviction, in particular regarding the contours of the crime of aggressive war, as well as who, exactly, should be held responsible for such acts and how.

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  The Future of International Criminal Law and Transitional Justice, in The Ashgate Research Companion to International Criminal Law: Critical Perspectives (William A. Schabas et al. eds., 2013)

  Mark A. Drumbl

  A teenager, Pavel Friedmann, penned these poignant words while captive in the Terezin ghetto near Prague. Friedmann later perished in a Nazi concentration camp, along with 15,000 other Jewish children from Terezin. He knew he was being grievously wronged: his poetry makes that clear. But never would Friedmann have expected that his tormentors would come to face legal sanction. Moral condemnation, certainly, but courts of morality are for the afterlife. They are not courts of law for the worldly.

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  Transcending Victimhood: Child Soldiers and Restorative Justice, in Victims of International Crimes: An Interdisciplinary Discourse (Thorsten Bonacker & Christoph Safferling eds., 2013)

  Mark A. Drumbl

  The international community strives to eradicate the scourge of child soldiering. Mostly, though, these efforts replay the same narratives and circulate the same assumptions. This chapter, which takes a second look at these efforts, aspires to refresh law and policy so as to improve preventative, restorative, and remedial initiatives while also vivifying the dignity of youth. As a starting point, this chapter proposes that the dominant language used to characterise child soldiers—that of passive victimhood—be revisited so as to better recognise the potentiality of child soldiers to participate in and lead post-conflict reconstructive efforts. This chapter suggests a variety of reforms to the content and trajectory of law and policy in light of the complex, variegated realities of child soldiering. International lawyers and policymakers are predisposed to dissemble these complexities. Although understandable, this penchant ultimately is counterproductive. Along the way, this chapter also questions central tenets of contemporary humanitarianism, rethinks elements of international criminal justice, and aspires to embolden the rights of the child.

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  Estate and Gift Taxation (2d ed. 2013)

  Brant J. Hellwig and Robert T. Danforth

  This Second Edition of Estate and Gift Taxation provides materials for a course on the U.S. transfer tax system, as it exists following enactment of the American Taxpayer Relief Act of 2012.

  Like other books in the Graduate Tax Series, this text is intended to serve as a complement to the study of the Internal Revenue Code and Regulations. Each of the 26 chapters contains an overview of the subject that is structured around an assignment to these primary authorities. Critical passages of important cases or rulings generally are limited to excerpts in the overview, and edited opinions of seminal decisions appear on only a handful of occasions. Each chapter closes with a series of complex, practice-oriented problems that require students to spot and resolve issues in the context of realistic hypotheticals that could be encountered in an estate planning practice.

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  Emanuel CrunchTime for Professional Responsibility (4th ed. 2013)

  James E. Moliterno

  When it’s exam time you need the right information in the right format to study efficiently and effectively. Emanuel® CrunchTime is the perfect tool for exam studying. With flowcharts and capsule summaries of major points of law and critical issues, as well as exam tips for identifying common traps and pitfalls, sample exam and essay questions with model answers – you will be prepared for your next big test.

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  Emanuel Law Outlines for Professional Responsibility (4th ed. 2013)

  James E. Moliterno

  The most trusted name in law school outlines, Emanuel Law Outlines were developed while Steve Emanuel was a student at Harvard Law and were the first to approach each course from the point of view of the student. Invaluable for use throughout your course and again at exam time, Emanuel Law Outlines are well-correlated to all major casebooks to help you to create your own outlines. Sophisticated yet easy to understand, each guide includes both capsule and detailed explanations of critical issues, topics, and black letter law you must know to master the course. Quiz Yourself Q&As, Essay Q&As, and Exam Tips give you ample opportunity to test your knowledge throughout the semester and leading up to the exam. Every title in the series is frequently updated and reviewed against new developments and recent cases covered in the leading casebooks. Emanuel Law Outlines provide a comprehensive breakdown of the law, more sweeping than most, for your entire study process.

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  Experiencing Civil Procedure (2013)

  James E. Moliterno

  This is the first primary Civil Procedure course book to incorporate skills assignments into the book. The book actively involves students in the application of civil procedure concepts. It Includes three simple simulation cases, one contracts based, one torts based and one blended case. Sample documents from real cases are also included. Students using this book will engage in experiential learning exercises, including drafting the jurisdictional allegations for complaints, drafting very simple pleadings and motions, and responding to supervisor email messages. The book contains the statutes, rules, and edited cases that are the staples of traditional Civil Procedure casebooks, incorporating them into an experiential learning approach.

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  Anonymous Speech on the Internet, in Amateur Media: Social, Cultural and Legal Perspectives (Dan Hunter et al. eds., 2013)

  Brian C. Murchison

  The U.S. legal community is engaged in a serious but inconclusive dialogue on issues relating to anonymous speech on the Internet. To be sure, several basic questions relevant to Internet speech have been settled: in a 1997 case; the Supreme Court determined that strict scrutiny applies to Internet content regulation, and in a 1995 case, the Court recognized a First Amendment right of anonymous speech. Yet the 1995 case did not arise in an Internet setting, and the scope of expressive freedom in certain Internet scenarios remains disputed. Over the past ten years, courts and commentators have grappled with anonymous blogging cases, proposing a spectrum of legal standards for pre-trial discovery of bloggers' identities. As experience accumulates, this legal doctrine should stabilize, and doctrine affecting related issues should emerge as well. This chapter argues that the stabilizing process will depend on clear analysis of the relevant First Amendment value. The truth-seeking value should guide the formulation of rules for anonymous Internet speech.