Founded in 1927, Temple Law Review is a student-edited, quarterly journal dedicated to providing a forum for the expression of new legal thought and scholarly commentary on important developments, trends, and issues in the law.
This Comment explores how Pennsylvania’s legalization of medical marijuana conflicts with Pennsylvania’s drugged driving laws. Much like Governor Wolf’s approach, it not only examines the issue through Pennsylvania’s laws and court cases but will also incorporate the efforts of other states to tackle the same issue. Section II of this Comment provides an overview of the history of DUI enforcement; […]
Whether discussing wealthy students from suburban counties or impoverished students from other parts of the state, the Pennsylvania legislature has only recently prioritized supporting schools to meet the needs of students with trauma. This Comment addresses how the Pennsylvania legislature can better equip schools to address the needs of traumatized students. Section II begins with a general overview of […]
This Comment discusses the impact of the #MeToo movement on the Third Circuit’s reasoning in Minarsky and sets forth the legal and cultural implications of the decision. Section II contextualizes the anti-sexual harassment movement before the #MeToo movement in the United States and how the law came to reflect that movement through landmark Supreme Court cases. It then discusses […]
The time may have come to extend the U.S. Supreme Court’s drive to constitutionalize the domain of speech torts into the field of products liability. This Article considers a pointed way of testing the viability of such a move: decisions recognizing an exception to the learned intermediary doctrine whenever manufacturers of prescription drugs or medical devices advertise directly to […]
Numerous federal statutes rely on a distinction between employees and independent contractors. Based on a series of Supreme Court decisions from 1968 through 2003, courts and administrative agencies have used a common law multifactor test to draw this distinction. In an effort to enhance predictability and certainty within and across legislation, these cases have rejected a purposive approach in […]
Taxpayers with limited English proficiency (LEP) face inherent barriers to exercising important rights under the tax laws. This Essay, prepared for the Temple Law Review‘s Symposium, Taxpayer Rights in the United States: All the Angles, explains the legal obligations that the Internal Revenue Service (IRS) has for making the tax system accessible to LEP taxpayers. While the IRS has developed […]
How can Congress’s codification of the Taxpayer Bill of Rights (TBOR) make a meaningful difference in tax administration? This question will likely confront academics, policymakers, and judges in the coming years. In late 2015, Congress codified the rights that the Internal Revenue Service (IRS) administratively adopted in 2014, explicitly requiring that the Commissioner ensure that IRS employees receive training and […]
This Essay examines the 2018 federal district court ruling in Facebook, Inc. v. Internal Revenue Service to make three arguments regarding the Taxpayer Bill of Rights (TBOR), codified as Section 7803(a)(3) of the Internal Revenue Code. The first is that the TBOR is enforceable, despite the lack of explicit statutory remedies, via an implied private right of action. The […]
What is the modern role of a tax practitioner, in particular a tax attorney, in the United States? In an era in which the Internal Revenue Service (IRS) is underfunded, understaffed, and struggles to address its mission, tax attorneys play an important role as advocates for taxpayer rights. Tax attorneys act as advocates who represent ordinary individual taxpayers […]
A victim’s published letter not only indicts her rapist but also the fraternity culture that enabled such victimization. Exposés of a film executive not only reveal a serial predator but also a corporate culture that turned a blind eye to his violence. The reporting, in turn, brings accountability to groups—police departments, film companies, fraternities—that the law has long been unable, or unwilling, to reform.